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Contents

INTRODUCTION ...........................................................................................

iii

Use of the Publication .................................................................................................
City Revenues .............................................................................................................
City Expenditures........................................................................................................
Outstanding Long-Term Indebtedness.........................................................................
City Assessed Valuation, Taxes Allocated, and Taxes Levied .....................................
City Appropriations Limits and Total Annual Appropriations Subject to the Limit ......
Cities That Failed to File .............................................................................................
City Incorporation.......................................................................................................

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vi
xx
xxviii
xxxii
xxxiii
xxxiii
xxxiii

FINANCIAL SECTION
Table 1.
Table 2.

Table 3.

Table 4.

Table 5.

Table 6.

Table 7.

Table 8.

Alphabetical List of Cities, Population Group, Population Data, and
Location by County and Class.....................................................................
Classification of Revenues and Expenditures (1998-99) and Assessed
Valuation and Property Taxes Allocated and Levied (1999-00) for
Cities With a Population Under 10,000 .......................................................
Classification of Revenues and Expenditures (1998-99) and Assessed
Valuation and Property Taxes Allocated and Levied (1999-00) for
Cities With a Population of 10,000 to 25,000 ..............................................
Classification of Revenues and Expenditures (1998-99) and Assessed
Valuation and Property Taxes Allocated and Levied (1999-00) for
Cities With a Population of 25,001 to 50,000 ..............................................
Classification of Revenues and Expenditures (1998-99) and Assessed
Valuation and Property Taxes Allocated and Levied (1999-00) for
Cites With a Population of 50,001 to 100,000 .............................................
Classification of Revenues and Expenditures (1998-99) and Assessed
Valuation and Property Taxes Allocated and Levied (1999-00) for
Cities With a Population of 100,001 to 250,000 ..........................................
Classification of Revenues and Expenditures (1998-99) and Assessed
Valuation and Property Taxes Allocated and Levied (1999-00) for
Cities With a Population Over 250,000 (Includes San Francisco and State
Totals) ........................................................................................................
Outstanding Long-Term Indebtedness for Cities With a Population
Under 10,000 ..............................................................................................

1

4

130

230

336

422

470
486

Cities Annual Report

Table 9.
Table 10.
Table 11.
Table 12.
Table 13.
Table 14.

Outstanding Long-Term Indebtedness for Cities With a Population
of 10,000 to 25,000......................................................................................
Outstanding Long-Term Indebtedness for Cities With a Population
of 25,001 to 50,000......................................................................................
Outstanding Long-Term Indebtedness for Cities With a Population
of 50,001 to 100,000....................................................................................
Outstanding Long-Term Indebtedness for Cities With a Population
of 100,001 to 250,000..................................................................................
Outstanding Long-Term Indebtedness for Cities With a Population
Over 250,000 (Includes San Francisco and State Totals) ..............................
Alphabetical List of Cities’ Appropriations Limits and Total Annual
Appropriations Subject to the Limit as of the Fiscal Year Ending
June 30, 1999 ..............................................................................................

500
513
528
542
552

560

SUPPLEMENTAL INFORMATION
Appendix A: Definitions ...............................................................................................
Appendix B: Notes to Tables ........................................................................................
State Controller’s Office Publication List ......................................................................
Acknowledgements.......................................................................................................

565
567
577
578

Introduction
Government Code Section 12463 directs the California State Controller to
annually compile and report to the public the financial transactions of
California’s cities. This Cities Annual Report presents financial transactions
for the period of July 1, 1998, to June 30, 1999, for the 472 cities that were
officially recognized during this time.
All data presented within this report were compiled from Annual Financial
Transactions Reports submitted by the individual cities. These reports were,
for the most part, unaudited. However, the information contained herein can
still be useful to those interested in the financial transactions of individual
cities, as well as to those who wish to understand trends and comparisons
between various city governments’ spending of taxpayer dollars.
This publication does not follow Government Accounting Standards Board
(GASB) Statement No. 14 regarding the blending of component units. Some
cities have special districts for which the city council acts as the board of
directors. GASB Statement No. 14 requires that those entities be combined in
the financial report. City-governed districts are excluded from this
publication because of Government Code Section 12463.1; they are instead
reported in the Special Districts Annual Report published by the California
State Controller’s Office.
The cities have been grouped by population to facilitate the comparison of
cities with similar populations. Cities lack a prescribed uniform system of
accounting. Therefore, readers should be cautious when making
comparisons, as the components of an item of data may not necessarily be
the same for all cities.

Use of the
Publication

This publication provides statistical data on revenues, expenditures, longterm indebtedness, appropriation limits, and total annual appropriations
subject to the limit.
Table 1 presents an alphabetical listing of cities, their respective population
group, and county location. Also listed are the cities’ estimated populations
as of June 30, 1999, the 1990 federal census figures, and the type of
government — Chartered or General Law — under which each city operates.
In order to find data pertaining to a particular city, locate the city and the
corresponding population group by referring to Table 1.

iii

Cities Annual Report

Please note that due to population changes, cities may be reclassified from
one population group to another in subsequent editions of this report. After a
city’s population group classification is determined, the city’s revenues,
expenditures, and long-term indebtedness can be located on the appropriate
table by referring to the complete listing on the Contents page.
Tables 2 through 7 include city revenues, categorized as functional or general
revenues. Functional revenues are revenues that are either generated from
direct services or associated with a specific service such as grant conditions
or statutory requirements; general revenues are revenues that cannot be
associated with a specific service.
It should be noted that revenues from general government and city-owned
enterprises are consolidated within these tables. Total revenues do not reflect
special assessment funds (including those authorized by the Improvement
Acts of 1911 and 1915, and others), internal service funds, pension trusts, or
agency transactions.
Tables 2 through 7 also include expenditures from general government and
city-owned enterprise activities. Expenditures presented in these tables are
composed of operating expenditures and capital outlay. Operating
expenditures include debt service and exclude depreciation expense from
enterprise funds.
Tables 8 through 13 reflect government financing from outstanding longterm indebtedness as of June 30, 1999. Additional information on bonded
indebtedness, future lease payments, financing obligations provided by
federal and state agencies, and special assessment acts are shown for each
city. Debt retired during the reporting period is also included in these tables.
A population group summary is presented at the end of Tables 2 through 13.
The summary includes the total number of cities within the group, the total
revenues and expenditures, and a summary of revenues and expenditures as a
percent of the state total (excluding the City and County of San Francisco)
for each population group.
Table 14 presents appropriation limits and total annual appropriations subject
to the limit as of June 30, 1999, for all cities in California, including the City
and County of San Francisco. This information is unaudited and is presented
as submitted to the California State Controller’s Office.

iv

Introduction

The City and County of San Francisco is not included in any population
group classification. Due to its unique status as both a city and a county
entity, the City and County of San Francisco does not lend itself to
comparison with other cities. Data regarding San Francisco are shown at the
end of the revenue and expenditure data in Table 7. State totals for Tables 7
and 13 are shown exclusive and inclusive of the City and County of San
Francisco.
Additional financial data regarding the City and County of San Francisco can
be found in the Counties Annual Report, published by the California State
Controller’s Office.

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Cities Annual Report

City Revenues

Figure 1 depicts city revenues, presented as functional and general.
Functional revenues are defined as those revenues that can be associated with
and allocated to one or more expenditure functions and that meet one of the
following criteria: 1) The revenue is generated in the form of fees and
charges for direct services; or 2) The revenue is associated with a specific
service tied to external requirements of such things as grants, bond or sale
agreements, and statutory or charter requirements. General revenues are
defined as revenues that cannot be associated with a specific expenditure.
Examples are property taxes (other than voter-approved indebtedness), sales
taxes, and business license taxes.
For the fiscal year ended June 30, 1999, total revenues generated from
general government and city-owned enterprises amounted to $32.8 billion, an
increase of $1.9 billion (6.22%) over the prior year. Of the aggregate city
revenues, functional revenues amounted to $21.5 billion (65.41%), an
increase of 7.28% over the prior year, and general revenues amounted to
$11.3 billion (34.59%), an increase of 4.26% over the prior year.
Electric activities, at $3.7 billion (17.35%) of total functional revenues,
generated the largest single source of functional revenues and 11.35% of the
aggregate city revenues. Electric activity revenues increased by $96.6 million
(2.66%) over the prior year.
Sales and use taxes, at $3.2 billion (28.07%) of total general revenues,
provided the largest source of general revenues and 9.71% of the aggregate
city revenues. The increase in sales and use tax revenues amounted to $160.8
million (5.32%) over the prior year.
Figure 2 depicts total revenues by source. The taxes and current service
charges categories are further detailed in Figures 3 and 4.

vi

Introduction

Figure 1
Revenues by Source and Percent of Total
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Functional
Revenues

Sources
Taxes
Property .......................................................
Voter-Approved Indebtedness ....................
Sales and Use.............................................
Transportation .............................................
Business License ........................................
Utility Users .................................................
Other ...........................................................
Total Taxes...............................................
Special Benefit Assessments.........................
Licenses and Permits .....................................
Fines and Forfeitures......................................
Revenues From Use of
Money and Property....................................
Intergovernmental Agencies
State.............................................................
Federal.........................................................
County and Other ........................................
Total Intergovernmental Agencies...........

$


210,083

434,382


404,899
1,049,364

Percent
of Total
Functional
Revenues
 %
0.98

2.02


1.89
4.89

General
Revenues

$

2,114,581

3,185,324

707,247
1,253,864
1,678,203
8,939,219

Percent
of Total
General
Revenues

18.63 %

28.07

6.23
11.05
14.79
78.77

Total
Revenues 1,2

$

2,114,581
210,083
3,185,324
434,382
707,247
1,253,864
2,083,102
9,988,583

Percent
of Total
Revenues

6.44 %
0.64
9.71
1.32
2.16
3.82
6.35
30.44

404,973
437,162
197,827

1.89
2.04
0.92


16,920
191,489


0.15
1.69

404,973
454,082
389,316

1.23
1.38
1.19

918,462

4.28

571,616

5.04

1,490,078

4.54

1,157,082
1,546,179
213,006
2,916,267

5.39
7.20
0.99
13.58

1,228,078

74,844
1,302,922

10.82

0.66
11.48

2,385,160
1,546,179
287,850
4,219,189

7.27
4.71
0.88
12.86

Current Service Charges
Sewer Service Charges
and Connection Fees...............................
Solid Waste .................................................
Park and Recreation Fees ..........................
Water Service Charges
and Connection Fees...............................
Electric .........................................................
Airport ..........................................................
Ports and Harbors .......................................
Quasi-External Transactions ......................
Other ............................................................
Total Current Service Charges ................

1,818,121
1,000,371
252,492

8.47
4.66
1.18





1,818,121
1,000,371
252,492

5.54
3.05
0.77

2,206,438
3,725,000
641,098
510,117
638,620
2,239,042
13,031,299

10.28
17.35
2.99
2.38
2.97
10.43
60.71













2,206,438
3,725,000
641,098
510,117
638,620
2,239,042
13,031,299

6.72
11.35
1.95
1.55
1.95
6.84
39.72

Other Revenues..............................................

670,831

3.13

325,845

2.87

996,676

3.04

Other Financing Sources
Sale of Bonds ..............................................
Notes and Other ..........................................
Total Other Financing Sources................
Grand Total .............................................

711,678
1,124,587
1,836,265
$ 21,462,450

3.32
5.24
8.56
100.00 %




$ 11,348,011




100.00 %

$

711,678
1,124,587
1,836,265
32,810,461

1

Revenues do not include operating transfers, pension trust and agency funds, and internal service fund transactions.

2

Revenues from general government and city-owned enterprise activities are included.

2.17
3.43
5.60
100.00 %

vii

Cities Annual Report

Figure 2
Total Revenues by Source
(Excluding the City and County of San Francisco)

Special Benefit
Assessments,
Licenses and
Permits, and Fines
and Forfeitures
3.80%

Intergovernmental
Agencies
12.86%

Taxes
30.44%

Other Revenues and
Other Financing
Sources
8.64%

Current Service
Charges
39.72%

Revenues From Use
of Money and
Property
4.54%

Figure 3

Figure 4

Total Taxes by Source

Total Current Service Charges by Source

(Excluding the City and County of San Francisco)

(Excluding the City and County of San Francisco)

Water
Service
Charges and
Connection
Fees
16.93%

VoterApproved
Indebtedness
2.10%
Property
21.17%

Sales and Use
31.89%

Solid Waste
7.68%

Sewer
Service
Charges and
Connection
Fees
13.95%

Ports and
Harbors
3.91%

QuasiExternal
Transactions
4.90%

Airport
4.92%

Business
License
7.08%
Transportation
4.35%

viii

Park and
Recreation
Fees
1.94%

Other
20.86%

Utility Users
12.55%

Electric
28.59%

Other
17.18%

Introduction

Property Taxes and
Voter-Approved
Indebtedness

Property taxes, which include secured, unsecured, supplemental roll, and any
ad valorem taxes levied above the 1% rate, accounted for $2.3 billion
(7.08%) of the aggregate city revenues. This represents a 4.92% increase
over the prior year. Generally, secured and unsecured property taxes are not
restrictive in their use, except for levies in excess of 1%. These levies are
restricted for payment of voter-approved debt approved prior to July 1, 1978,
or after July 1, 1986. See Figure 5 for a 10-year comparison.

Figure 5
Property Taxes and Voter-Approved Indebtedness
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Property
Taxes

Year
1989-90 .................................... $
1990-91 ....................................
1991-92 ....................................
1992-93 ....................................
1993-94 ....................................
1994-95 ....................................
1995-96 ....................................
1996-97 ....................................
1997-98 ....................................
1998-99 ....................................
1

1,846,323
2,013,660
2,141,804
2,034,999
1,827,873
1,836,510
1,884,736
1,885,957
2,007,849
2,114,581

Percentage
Increase
(Decrease)
VoterFrom
Approved
Prior Year
Indebtedness
11.59 % $
9.06
6.36
(4.99)
(10.18)
0.47
2.63
0.06
6.46
5.32

122,772
132,829
144,658
144,428
164,732
176,004
197,746
199,078
207,738
210,083

Percentage
Increase
(Decrease)
From
Prior Year
16.32 % $
8.19
8.91
(0.16)
14.06
6.84
12.35
0.67
4.35
1.13

Total
1,969,095
2,146,489
2,286,462
2,179,427
1,992,605
2,012,514
2,082,482
2,085,035
2,215,587
2,324,664

Percentage
Increase
(Decrease)
From
Prior Year
11.87 %
9.01
6.52
1
(4.68)
1
(8.57)
1.00
3.48
0.12
6.26
4.92

Percent
of Total
Revenues
9.31 %
9.55
9.64
8.78
7.84
7.64
7.38
6.79
7.17
7.08

Legislation enacted in 1992 began shifting property tax revenues from local governments to school districts, reducing these
revenues to cities.

Sales and Use Taxes
and Transportation
Tax

The statewide sales and use tax rate is 7.25%. Revenues from this tax are
allocated as follows: 5.00% goes to the State; 1.00% is shared by cities and
counties; 0.50% goes to cities and counties for the Public Safety Fund, to be
used for police, fire, and other public safety operations; 0.50% is allocated to
the state’s Local Revenue Fund, which is currently being used for various
health and social service programs; and 0.25% may be allocated to cities and
counties in the form of transportation tax monies from the State.
An additional amount of sales tax, up to 1.50% above the statewide 7.25%
rate, can be levied on a county-wide basis, primarily for transportationrelated purposes. Twenty-four of the 58 counties levy an additional tax.
The cities’ share of the sales and use taxes on retail sales and other taxable
transactions within the incorporated area amounted to $3.2 billion (9.71%) of
the aggregate city revenues, an increase of $160.8 million (5.32%) over the
prior year. The portion representing the transportation tax amounted to
$434.4 million (1.32%) of the aggregate city revenues, a decrease of
$9.9 million (2.22%) from the prior year. See Figure 6 for a 10-year
comparison.
The $3.6 billion reported by cities from sales and use taxes and the
transportation tax constituted 11.03% of the aggregate city revenues, a 4.35%
increase over the prior year.
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Cities Annual Report

Figure 6
Sales and Use Taxes and Transportation Tax
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Sales and
Use Taxes

Year
1989-90 .................................. $
1990-91 ..................................
1991-92 ..................................
1992-93 ..................................
1993-94 ..................................
1994-95 ..................................
1995-96 ..................................
1996-97 ..................................
1997-98 ..................................
1998-99 ..................................

Business License and
Utility Users Taxes

Percentage
Increase
(Decrease)
From
Prior Year

2,390,524
2,420,585
2,317,703
2,378,322
2,419,035
2,516,034
2,697,273
2,812,983
3,024,533
3,185,324

8.14 %
1.26
(4.25)
2.62
1.71
4.01
7.20
4.29
7.52
5.32

Transportation
Tax
$

261,304
295,873
330,567
409,203
377,441
456,520
428,038
451,185
444,264
434,382

Percentage
Increase
(Decrease)
From
Prior Year
25.85 %
13.23
11.73
23.79
(7.76)
20.95
(6.24)
5.41
(1.53)
(2.22)

Total
$

Percentage
Increase
(Decrease)
From
Prior Year

Percent
of Total
Revenues

9.66 %
2.44
(2.51)
5.26
0.32
6.30
5.14
4.44
6.27
4.35

12.53 %
12.09
11.16
11.23
11.01
11.28
11.07
10.62
11.23
11.03

2,651,828
2,716,458
2,648,270
2,787,525
2,796,476
2,972,554
3,125,311
3,264,168
3,468,797
3,619,706

California cities received $707.2 million from business license taxes, a
4.52% increase over the prior year. These revenues are generated from
business license ordinances based on flat-rate charges, as well as from those
based on the number of employees, receipts, sales, or quantity of product
produced.
Another revenue source is the utility users tax, which is a tax levied on public
utilities. This revenue amounted to $1.3 billion, a 1.59% increase over the
prior year. Generally, these revenues are unrestrictive as to their use. See
Figure 7 for a 10-year comparison.

Figure 7
Business License and Utility Users Taxes
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Business
License
Tax

Year
1989-90 ................................................ $
1990-91 ................................................
1991-92 ................................................
1992-93 ................................................
1993-94 ................................................
1994-95 ................................................
1995-96 ................................................
1996-97 ................................................
1997-98 ................................................
1998-99 ................................................
1

x

509,852
561,720
559,456
599,410
600,789
613,162
637,370
655,195
676,655
707,247

Percentage
Increase
(Decrease)
From
Prior Year
8.13 % $
10.17
1
(0.40)
7.14
1
0.23
2.06
3.95
2.80
3.28
4.52

Utility
Users
Tax
792,869
857,677
933,782
996,227
1,088,516
1,127,015
1,151,353
1,196,550
1,234,236
1,253,864

Percentage
Increase
Over
Prior Year
5.35 %
8.17
8.87
6.69
9.26
3.54
2.16
3.93
3.15
1.59

Total
$

1,302,721
1,419,397
1,493,238
1,595,637
1,689,305
1,740,177
1,788,723
1,851,745
1,910,891
1,961,111

Percentage
Increase
Over
Prior Year
6.42 %
8.96
5.20
6.86
5.87
3.01
2.79
3.52
3.19
2.63

The City of Los Angeles’ business license tax decreased $27 million and $6 million in the 1991-92 and 1993-94 fiscal years, due to
the damage to, and destruction of, many commercial and retail businesses caused by civil unrest and the Northridge earthquake,
respectively.

Introduction

Revenues from prior year property taxes, other property taxes, interest,
penalties and delinquent taxes, transient lodging, property transfers,
franchises, and other non-property taxes amounted to $2.1 billion (6.35%) of
the aggregate city revenues, an increase of $140.1 million (7.21%) over the
prior year. Transient lodging taxes generated the largest single source of
revenue from other taxes, totaling $698.2 million, an increase of $38.7
million (5.87%) over the prior year. See Figure 8 for a 10-year comparison.

Other Taxes

Figure 8
Other Taxes
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Transient
Lodging
Taxes

Year
1989-90 ....... $
1990-91 .......
1991-92 .......
1992-93 .......
1993-94 .......
1994-95 .......
1995-96 .......
1996-97 .......
1997-98 .......
1998-99 .......
1

Percentage
Increase
Over
Prior Year

376,771
397,539
409,741
417,837
445,967
475,008
527,013
588,857
659,508
698,245

6.67 % $
5.51
3.07
1.98
6.73
6.51
10.95
11.73
12.00
5.87

Franchises
264,786
296,076
329,876
381,062
376,749
395,507
395,498
428,676
470,929
488,121

Percentage
Increase
(Decrease)
From
Prior Year
13.02 %
11.82
11.42
1
15.52
(1.13)
4.98
0.00
8.39
9.86
3.65

Other
$

573,049
487,987
553,796
520,749
614,645
586,639
609,077
707,417
812,563
896,736

Percentage
Increase
(Decrease)
From
Prior Year

Total

(2.17)% $ 1,214,606
(14.84)
1,181,602
13.49
1,293,413
(5.97)
1,319,648
18.03
1,437,361
(4.56)
1,457,154
3.82
1,531,588
16.15
1,724,950
14.86
1,943,000
10.36
2,083,102

Percentage
Increase
(Decrease)
From
Prior Year
3.52 %
(2.72)
9.46
2.03
8.92
1.38
5.11
12.62
12.64
7.21

The increase in tax revenues on franchises was due to receipt of revenues in settlement of a lawsuit in favor of the City of Los
Angeles.

Special Benefit
Assessments,
Licenses and Permits,
and Fines
and Forfeitures

Special benefit assessments for operations (e.g., fire, paramedics, police,
street lighting, and other) totaled $405.0 million (1.23%) of the aggregate
city revenues, a decrease of $14.5 million (3.46%) from the prior year.
Fees from licenses (exclusive of business license taxes) and permits (e.g.,
animal, bicycle, construction, streets, curbs, and other) amounted to $454.1
million (1.38%) of the aggregate city revenues, an increase of $39.3 million
(9.48%) over the prior year.
Fines and forfeitures (e.g., vehicle code fines and other fines and forfeitures)
amounted to $389.3 million (1.19%) of the aggregate city revenues, an
increase of $100.5 million (34.78%) over the prior year.
See Figure 9 for a 10-year comparison.

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Cities Annual Report

Figure 9
Special Benefit Assessments, Licenses and Permits, and Fines and Forfeitures
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Year

Percentage
Increase
(Decrease) Licenses
Special
and
From
Benefit
Permits
Assessments Prior Year

1989-90 ........................ $
1990-91 ........................
1991-92 ........................
1992-93 ........................
1993-94 ........................
1994-95 ........................
1995-96 ........................
1996-97 ........................
1997-98 ........................
1998-99 ........................

151,774
198,501
279,267
304,065
338,153
336,694
401,378
443,395
419,490
404,973

92.06 % $ 334,679
30.79
300,393
40.69
298,830
8.88
282,153
11.21
287,152
(0.43)
296,935
3
19.21
334,632
10.47
359,384
4
(5.39)
414,763
5
(3.46)
454,082

Percentage
Percentage
Increase
Increase
(Decrease)
(Decrease)
From
From
Fines and
Prior Year Forfeitures Prior Year
6.27 % $
(10.24)
(0.52)
(5.58)
1.77
3.41
12.70
7.40
15.41
9.48

292,022
317,199
256,263
238,757
253,669
269,610
269,101
278,239
288,859
389,316

Total

3.29 % $ 778,475
8.62
816,093
1
(19.21)
834,360
(6.83)
824,975
2
6.25
878,974
6.28
903,239
(0.19)
1,005,111
3.40
1,081,018
3.82
1,123,112
6
34.78
1,248,371

Percentage
Increase
(Decrease)
From
Prior Year
15.04 %
4.83
2.24
(1.12)
6.55
2.76
11.28
7.55
3.89
11.15

1

The decrease in Fines and Forfeitures is a result of AB 544, Chapter 189, Statutes of 1991, which shifted the allocation of vehicle
code fines from the cities to the state.

2

The increase in Fines and Forfeitures is a result of AB 408, Chapter 1244, Statutes of 1992, which shifted the allocation of parking
fines from the state to the cities.

3

The increase in Special Benefit Assessments was due primarily to $12.4 million in additional lighting and landscaping assessments
and $16.7 million for new police special benefit assessments by the cities of Antioch and Los Angeles, respectively.

4

The decrease in Special Benefit Assessments was mainly due to a reduction of $8.0 million and $5.8 million in lighting assessments
by the cities of San Diego and Antioch, respectively.

5

The decrease in Special Benefit Assessments was due to a reduction of $15.6 million in fire special benefit assessments by the City
of Los Angeles.

6

The increase in Fines and Forfeitures is a result of AB 233, Chapter 850, Statutes of 1997, which shifted the allocation of vehicle
code fines from the state to the cities.

Revenues From Use of
Money and Property

xii

Revenues from investment earnings, rents, concessions, royalties, and other
amounted to $1.5 billion (4.54%) of the aggregate city revenues. Of the $1.5
billion, investment earnings provided the largest single source of revenue, at
$1.2 billion. This was a decrease of $44.9 million (3.53%) from the prior
year. See Figure 10 for a 10-year comparison.

Introduction

Figure 10
Revenues From Use of Money and Property
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Investment
Earnings

Year
1989-90 ................................................ $
1990-91 ................................................
1991-92 ................................................
1992-93 ................................................
1993-94 ................................................
1994-95 ................................................
1995-96 ................................................
1996-97 ................................................
1997-98 ................................................
1998-99 ................................................

1,100,314
1,161,313
1,062,863
903,810
838,052
932,805
1,096,825
1,103,901
1,271,992
1,227,090

Percentage
Increase
(Decrease)
From
Prior Year
16.60 %
5.54
1
(8.48)
1
(14.96)
1
(7.28)
11.31
4
17.58
0.65
15.23
(3.53)

Rents and
Concessions,
Royalties,
and Other
$

163,985
167,760
217,960
191,061
168,867
171,650
202,448
226,583
229,934
262,988

Percentage
Increase
(Decrease)
From
Prior Year
22.61 %
2.30
2
29.92
(12.34)
3
(11.62)
1.65
17.94
11.92
1.48
14.38

Total
$

1,264,299
1,329,073
1,280,823
1,094,871
1,006,919
1,104,455
1,299,273
1,330,484
1,501,926
1,490,078

Percentage
Increase
(Decrease)
From
Prior Year
17.34 %
5.12
(3.63)
(14.52)
(8.03)
9.69
17.64
2.40
12.89
(0.79)

1

The decrease in Investment Earnings was a result of a general decline in the investment earnings rate.

2

The increase in Royalties and Other revenues was due to receipt of an antitrust settlement in favor of the City of Long Beach.

3

The decrease in Rents and Concessions revenues was due to modified internal accounting procedures by the City of Oakland.

4

The increase in Investment Earnings was mainly due to a reclassification of $43 million in interest from the Community
Redevelopment Agency to the City of Industry.

Intergovernmental
Agencies

As indicated in Figure 11, revenues from intergovernmental agencies (e.g.,
state, county, federal, and other taxes in lieu) amounted to $4.2 billion
(12.86%) of the aggregate city revenues. This was an increase of $337.9
million (8.71%) over the prior year. See Figures 12 and 13 for a 10-year
comparison.

State

Shared revenues and grants from the State amounted to $2.4 billion (7.27%)
of the aggregate city revenues, an increase of $254.8 million (11.96%) over
the prior year. Such shared revenues are usually not restricted to any
particular use, except for the state gasoline tax. The gasoline tax is restricted
in its use for the construction, maintenance, engineering, and administrative
costs of streets, roads, and highways. The Other State Grants, such as public
safety taxes, library grants, and park grants, are also specifically restricted in
their use.

County

County grants of state gasoline tax and other county grants provided $219.8
million (0.67%) of the aggregate city revenues. This was an increase of $15.8
million (7.75%) over the prior year.

Federal

Federal revenues, such as community development block grants, Federal Aid
Urban, and Federal Emergency Management Act grants, amounted to $1.5
billion (4.71%) of the aggregate city revenues. This was an increase of
$103.6 million (7.18%) over the prior year.

Other Taxes In Lieu

Revenues from other public agencies and enterprise operations in lieu of
property taxes amounted to $68.0 million (0.21%) of the aggregate city
revenues, a decrease of $36.3 million (34.78%) from the prior year.
xiii

Cities Annual Report

Figure 11
Revenues From Intergovernmental Agencies
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Intergovernmental Agencies

1997-98

Percent
of Total
Revenues

State Grants
Motor Vehicle In Lieu Tax.................................................... $
Homeowners Property Tax Relief .......................................
Gasoline Tax........................................................................
Other State Grants...............................................................
Total State Grants................................................................

1,082,219
44,418
481,282
522,393
2,130,312

3.50 %
0.14
1.56
1.69
6.89

County Grants......................................................................
Federal Grants .....................................................................
Other Taxes In Lieu .............................................................
Total Intergovernmental ................................................... $

204,008
1,442,607
104,309
3,881,236

0.66
4.67
0.34
12.56 %

1998-99

$

$

Percent
of Total
Revenues

1,177,951
45,111
494,215
667,883
2,385,160

3.59 %
0.14
1.51
2.03
7.27

219,815
1,546,179
68,035
4,219,189

0.67
4.71
0.21
12.86 %

Percentage
Increase
(Decrease)
From
Prior Year

8.85 %
1.56
2.69
27.85
11.96
1

7.75
7.18
2
(34.78)
8.71

1

The increase in County Grants was mainly due to $11.7 million and $19.9 million in additional Other County Grants being reported
by the cities of Belmont and San Diego, respectively.

2

The decrease in Other Taxes In Lieu was mainly due to $18.1 million and $10.8 million in revenue reclassifications by the cities of
Riverside and Santa Clara, respectively.

Figure 12
Revenues From Intergovernmental Agencies
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Federal
Grants

Year
1989-90 ....... $
1990-91 .......
1991-92 .......
1992-93 .......
1993-94 .......
1994-95 .......
1995-96 .......
1996-97 .......
1997-98 .......
1998-99 .......

596,381
633,865
666,062
713,983
1,011,039
1,400,319
1,504,816
1,527,247
1,442,607
1,546,179

Percentage
Increase
(Decrease)
From
Prior Year
(2.22)% $
6.29
5.08
7.19
41.61
1
38.50
2
7.46
1.49
3
(5.54)
7.18

State
Grants
1,369,811
1,499,440
1,563,697
1,635,719
1,830,486
1,791,379
1,836,982
2,099,032
2,130,312
2,385,160

Percentage
Increase
(Decrease)
From
Prior Year

County
And Other
Taxes In
Lieu

0.52 % $ 104,103
9.46
119,620
4.29
142,908
4.61
202,241
11.91
295,675
(2.14)
283,862
2.55
342,625
14.27
303,290
1.49
308,317
11.96
287,850

Percentage
Increase
(Decrease)
From
Prior Year
14.71 % $
14.91
19.47
41.52
46.20
(4.00)
20.70
(11.48)
1.66
(6.64)

Total
2,070,295
2,252,925
2,372,667
2,551,943
3,137,200
3,475,560
3,684,423
3,929,569
3,881,236
4,219,189

Percentage
Increase
(Decrease)
From
Prior Year
0.34 %
8.82
5.31
7.56
22.93
10.79
6.01
6.65
(1.23)
8.71

1

The increase in Federal Grants was mainly due to receipt of an additional $129 million in Federal Disaster Assistance for Northridge
earthquake relief in the City of Los Angeles.

2

The increase in Federal Grants was mainly due to receipt of an additional $145 million in Federal Disaster Assistance for flood relief
in the City of Los Angeles.

3

The decrease in Federal Grants was mainly due to a reduction of $80 million in various federal grants for the City of Los Angeles.

xiv

Introduction

Figure 13
Revenues From Intergovernmental Agencies
(Excluding the City and County of San Francisco)
(Amounts in billions)

$

2.4
2.2
2.0
1.8
1.6
1.4
1.2
1.0
0.8
0.6
0.4
0.2
0.0

Federal

Current Service
Charges

State

Other

Current service charges for services provided to the public and other
governmental entities amounted to $13.0 billion (39.72%) of the aggregate
city revenues. This was an increase of $603.5 million (4.86%) over the
prior year.
Service charges represent fees or charges for services performed by a
departmental unit such as police, fire, engineering, plan checking, or public
works. Also included are charges for those services provided to public users
for utilities (water, electric, gas, and other), transportation (airports, transit,
ports, and harbors), recreation (stadiums, golf courses, and libraries) and
health (sewers and solid waste).
Gross receipts from the sale of electricity provided the largest source of
revenue, generating $3.7 billion (28.59%) of total service charges, and
11.35% of the aggregate city revenues.
Figure 14 presents further detail on current service charges.

xv

Cities Annual Report

Figure 14
Current Service Charges
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Source
Zoning Fees and
Subdivision Fees .......................
Special Police
Department Services .................
Special Fire Department
Services .....................................

Percent
of Total
Current
Service
Charges

1997-98
$

Percent
of Total
Revenues

1998-99

Percent
of Total
Current
Service
Charges

Percent
of Total
Revenues

Percentage
Increase
(Decrease)
From
Prior Year
20.89 %

65,764

0.53 %

0.21 % $

79,504

0.61 %

0.24 %

98,165

0.79

0.32

99,437

0.76

0.30

1.30

71,592

0.58

0.23

85,926

0.66

0.26

20.02

129,033

1.04

0.42

166,184

1.28

0.52

28.79

Animal Shelter Fees
and Charges ..............................

6,474

0.05

0.02

5,893

0.05

0.02

(8.97)

Engineering Fees..........................

167,458

1.35

0.54

154,865

1.19

0.48

(7.52)

Street, Sidewalk, and
Curb Repairs .............................

70,025

0.56

0.23

49,395

0.38

0.15

(29.46)

Weed and Lot Cleaning ................

6,441

0.05

0.02

5,716

0.04

0.02

(11.26)

Sewer Service Charges
and Connection Fees ................

1,747,564

14.06

5.66

1,818,121

13.95

5.54

4.04

Solid Waste...................................

959,767

7.72

3.11

1,000,371

7.68

3.05

4.23

Plan Checking Fees......................

1

First Aid and Ambulance
Charges .....................................

60,397

0.49

0.20

74,322

0.57

0.23

23.06

Library Fines and Fees.................

15,274

0.12

0.05

16,059

0.12

0.05

5.14

Parking Facilities...........................

126,173

1.02

0.41

127,724

0.98

0.39

1.23

Park and Recreation
Fees ...........................................

252,644

2.03

0.82

252,492

1.94

0.77

(0.06)

Golf Course Fees..........................

123,163

0.99

0.40

125,185

0.96

0.38

1.64

Water Service Charges
and Connection Fees ................

2,074,392

16.68

6.72

2,206,438

16.93

6.72

6.37

Electric ..........................................

3,628,449

29.20

11.74

3,725,000

28.59

11.35

2.66

95,523

0.73

0.29

5.33
(1.08)

Gas ................................................

90,692

0.73

0.29

Airport............................................

648,121

5.22

2.10

641,098

4.92

1.95

Cemetery.......................................

3,282

0.03

0.01

3,293

0.03

0.01

0.34

Housing .........................................

60,740

0.49

0.20

62,967

0.48

0.19

3.67

Ports and Harbors.........................

494,189

3.98

1.60

510,117

3.91

1.55

3.22

Hospital .........................................

48,616

0.39

0.16

50,477

0.39

0.15

3.83

Transit ...........................................

72,580

0.58

0.23

79,869

0.61

0.24

10.04

Quasi-External
Transactions ..............................

566,131

4.56

1.83

638,620

4.90

1.95

12.80

Other .............................................

840,679

6.76

2.72

956,703

7.34

2.92

13.80

Total Current Service
Charges .................................

$ 12,427,805

100.00 %

40.24 % $ 13,031,299

100.00 %

39.72 %

2

4.86 %

1

The increase in Street, Sidewalk, and Curb Repairs was mainly due to the reporting of an additional $18 million and $4 million in
various street and curb repair revenues by the cities of San Jose and Tracy, respectively.

2

The decrease in Library Fines and Fees was mainly due to a decrease of $6.8 million in library revenues by the City of Riverside.

xvi

Introduction

Other Revenues and
Other Financing
Sources

Other revenues and other financing sources amounted to $2.8 billion (8.64%)
of the aggregate city revenues, an increase of $416.0 million (17.21%) over
the prior year. Other revenues amounted to $996.7 million (3.04%) of the
aggregate city revenues. Other financing sources amounted to $1.8 billion
(5.60%) of the aggregate city revenues. Notes and other provided the largest
single source of other financing sources, amounting to $1.1 billion (3.43%)
of the aggregate city revenues.

Revenues by Source

Figure 15 provides a two-year comparison of revenues by source as well as
the percentage increase (decrease) from the prior year.

xvii

Cities Annual Report

Figure 15
Two-Year Comparison of Revenues by Source
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Source
Taxes
Property ..................................................................................... $
Voter-Approved Indebtedness......................................................
Sales and Use............................................................................
Transportation ............................................................................
Business License........................................................................
Utility User..................................................................................
Other..........................................................................................
Total Taxes..............................................................................

1997-98
Functional
Revenues

207,738

444,264


298,666
950,668

1998-99
Functional
Revenues

$

Percentage
Increase
(Decrease)
From
Prior Year


210,083

434,382


404,899
1,049,364

 %
1.13

(2.22)


35.57
10.38

Special Benefit Assessments.........................................................
Licenses and Permits ....................................................................
Fines and Forfeitures ....................................................................
Revenues From Use of Money and Property ..................................
Intergovernmental Agencies ..........................................................
Current Service Charges
Sewer Service Charges and Connection Fees ..............................
Solid Waste ................................................................................
Water Service Charges and Connection Fees...............................
Electric.......................................................................................
Gas............................................................................................
Airport........................................................................................
Ports and Harbors.......................................................................
Quasi-External Transactions........................................................
Other Current Service Charges ....................................................
Total Current Service Charges ..................................................

419,490
393,800
117,085
916,872
2,656,638

404,973
437,162
197,827
918,462
2,916,267

(3.46)
11.01
68.96
0.17
9.77

1,747,564
959,767
2,074,392
3,628,449
90,692
648,121
494,189
566,131
2,218,500
12,427,805

1,818,121
1,000,371
2,206,438
3,725,000
95,523
641,098
510,117
638,620
2,396,011
13,031,299

4.04
4.23
6.37
2.66
5.33
(1.08)
3.22
12.80
7.89
4.86

Other Revenue .............................................................................
Other Financing Sources...............................................................
Grand Total ............................................................................... $

830,600
1,292,340
20,005,298

670,831
1,836,265
21,462,450

$

1

Revenues do not include operating transfers, pension trust and agency funds, and internal service fund transactions.

2

Revenues from general government and city-owned enterprise activities are included.

(For detail of city revenues, see Tables 2-7.)

xviii

(19.23)
42.09
7.28 %

Introduction

1997-98
General
Revenues

$

$

2,007,849

3,024,533

676,655
1,234,236
1,644,334
8,587,607

Percentage
Increase
(Decrease)
From
Prior Year

1998-99
General
Revenues

$

2,114,581

3,185,234

707,247
1,253,864
1,678,203
8,939,219


20,963
171,774
585,054
1,224,598


16,920
191,489
571,616
1,302,922



















294,031

10,884,027

325,845

11,348,011

$

5.32 %

5.32

4.52
1.59
2.06
4.09

1997-98
Total
Revenues 1,2

$

2,114,581
210,083
3,185,324
434,382
707,247
1,253,864
2,083,102
9,988,583

5.32 %
1.13
5.32
(2.22)
4.52
1.59
7.21
4.72

419,490
414,763
288,859
1,501,926
3,881,236

404,973
454,082
389,316
1,490,078
4,219,189

(3.46)
9.48
34.78
(0.79)
8.71










1,747,564
959,767
2,074,392
3,628,449
90,692
648,121
494,189
566,131
2,218,500
12,427,805

1,818,121
1,000,371
2,206,438
3,725,000
95,523
641,098
510,117
638,620
2,396,011
13,031,299

4.04
4.23
6.37
2.66
5.33
(1.08)
3.22
12.80
8.00
4.86

10.82

4.26 %

1,124,631
1,292,340
30,889,325

996,676
1,836,265
32,810,461


(19.29)
11.48
(2.30)
6.40

$

2,007,849
207,738
3,024,533
444,264
676,655
1,234,236
1,943,000
9,538,275

1998-99
Total
Revenues 1,2

$

Percentage
Increase
(Decrease)
From
Prior Year

$

(11.38)
42.09
6.22 %

xix

Cities Annual Report

City
Expenditures

For the fiscal year ending June 30, 1999, expenditures for general city
operations and city-owned enterprises amounted to $31.0 billion, an increase
of $1.6 billion (5.41%) over the prior year. Of the total expenditures, $26.1
billion (84.28%) was for operating expenditures and $4.9 billion (15.72%)
was for capital outlay expenditures. Expenditures net of functional revenues
amounted to $9.6 billion, an increase of $135.3 million (1.44%) over the
prior year. This indicates that cities, in general, had total expenditures that
exceeded all available functional revenues. Further detail is provided in
Figure 16 and depicted in Figures 17, 18, and 19.

Figure 16
Expenditures by Function and Percent of Total
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Function

Total
Expenditures

General Government
Legislative .................................................................................. $
Management and Support.........................................................
Total General Government....................................................
Public Safety
Police.........................................................................................
Fire.............................................................................................
Emergency Medical Services ...................................................
Street Lighting ...........................................................................
Other ..........................................................................................
Total Public Safety.................................................................
Transportation
Streets, Highways, and Storm Drains ......................................
Public Transit.............................................................................
Airports ......................................................................................
Ports and Harbors .....................................................................
Other ..........................................................................................
Total Transportation...............................................................
Community Development
Planning.....................................................................................
Construction and Engineering Regulation Enforcement..........
Other..........................................................................................
Total Community Development.............................................
Health
Solid Waste ...............................................................................
Sewers.......................................................................................
Other ..........................................................................................
Total Health
Culture and Leisure
Parks and Recreation................................................................
Libraries .....................................................................................
Other ..........................................................................................
Total Culture and Leisure ......................................................
Public Utilities
Water .........................................................................................
Gas ............................................................................................
Electric .......................................................................................
Other ..........................................................................................
Total Public Utilities ...............................................................
Other ..........................................................................................
Grand Total ........................................................................... $

xx

502,074
2,045,834
2,547,908

Percent
of Total
Expenditures
1.62 %
6.59
8.21

Functional
Revenues
$

86,956
1,213,543
1,300,499

Expenditures
Net of
Functional
Revenues
$

415,118
832,291
1,247,409

5,513,634
2,109,204
183,873
216,282
224,415
8,247,408

17.78
6.80
0.59
0.70
0.72
26.59

938,251
269,217
100,508
138,707
89,715
1,536,398

4,575,383
1,839,987
83,365
77,575
134,700
6,711,010

2,434,459
377,994
721,765
655,331
405,398
4,594,947

7.85
1.22
2.33
2.11
1.31
14.82

1,721,532
430,297
907,610
612,391
311,986
3,983,816

712,927
(52,303)
(185,845)
42,940
93,412
611,131

428,167
977,613
1,414,818
2,820,598

1.38
3.15
4.56
9.09

76,441
995,125
1,255,430
2,326,996

351,726
(17,512)
159,388
493,602

1,103,889
2,343,405
229,552
3,676,846

3.56
7.55
0.74
11.85

1,120,683
2,612,523
174,741
3,907,947

(16,794)
(269,118)
54,811
(231,101)

1,522,857
431,735
661,063
2,615,655

4.91
1.39
2.13
8.43

586,389
100,222
457,178
1,143,789

936,468
331,513
203,885
1,471,866

2,401,482
73,758
3,547,111
21,111
6,043,462
475,187
31,022,011

7.74
0.24
11.43
0.07
19.48
1.53
100.00 %

2,818,327
99,679
4,082,824
20,523
7,021,353
241,652
21,462,450

(416,845)
(25,921)
(535,713)
588
(977,891)
233,535
9,559,561

$

$

Introduction

Figure 17
Total Expenditures by Function
(Excluding the City and County of San Francisco)

General Government
8.21%

Public Safety
26.59%

Transportation
14.82%

Other
1.53%

Community
Development and
Health
20.94%

Public Utilities
19.48%
Culture and Leisure
8.43%

Figure 18

Figure 19

Total Public Safety by Function

Total Public Utilities by Function

(Excluding the City and County of San Francisco)

(Excluding the City and County of San Francisco)

Other
2.33%

Street
Lighting
2.53%

Gas and
Other
1.57%
Fire
24.96%

Emergency
Medical
Services
2.30%

Water
39.74%

Electric
58.69%

Police
67.88%

xxI

Cities Annual Report

General Government

For the fiscal year ended June 30, 1999, expenditures for general government
activities amounted to $2.5 billion (8.21%) of the aggregate city
expenditures. Included in this category are legislative (city council, city
attorney, city clerk, and city auditor) and management and support (city
administration, financial, and personnel) expenditures. Legislative
expenditures were $502.1 million (1.62%) of the aggregate city expenditures,
an increase of $62.6 million (14.26%) from the prior year. Management and
support expenditures were $2.0 billion (6.59%) of the aggregate city
expenditures, an increase of $168.8 million (8.99%) over the prior year.

Public Safety

As indicated in Figures 16 and 17, public safety activity expenditures
amounted to $8.2 billion (26.59%) of the aggregate city expenditures. Police
incurred the largest single share, at $5.5 billion (17.78%) of the aggregate
city expenditures. The next largest expenditure for public safety was incurred
by fire protection, at $2.1 billion (6.80%) of the aggregate city expenditures.
The remaining public safety expenditures totaled $624.6 million (2.01%) of
the aggregate city expenditures; they consisted of emergency medical
services, animal regulation, weed abatement, street lighting, disaster
preparedness, and miscellaneous services. See Figure 20 for a 10-year
comparison.

Figure 20
Police, Fire, and Other Public Safety Expenditures
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Year

Total
Police
Expenditures

1989-90 ....... $
1990-91 .......
1991-92 .......
1992-93 .......
1993-94 .......
1994-95 .......
1995-96 .......
1996-97 .......
1997-98 .......
1998-99 .......

3,408,756
3,755,618
3,986,508
4,117,652
4,264,082
4,505,171
4,725,616
4,990,128
5,236,471
5,513,634

Percentage
Increase
From
Prior Year

Total
Fire
Expenditures

10.50 % $
10.18
6.15
3.29
3.56
5.65
4.89
5.60
4.94
5.29

1,482,801
1,623,493
1,671,343
1,709,022
1,743,868
1,788,889
1,833,337
1,937,542
1,925,810
2,109,204

Percentage
Increase
(Decrease)
From
Prior Year

Total
Other
Public Safety
Expenditures

9.97 % $
9.49
2.95
2.25
2.04
2.58
2.48
5.68
(0.61)
9.52

415,658
440,915
473,589
450,474
519,588
513,467
537,817
502,684
552,610
624,570

Percentage
Increase
(Decrease)
From
Prior Year
22.96 %
6.08
7.41
1
(4.88)
15.34
(1.18)
4.74
2
(6.53)
9.93
13.02

Total
$

Percentage
Increase
From
Prior Year

5,307,215
5,820,026
6,131,440
6,277,148
6,527,538
6,807,527
7,096,770
7,430,354
7,714,891
8,247,408

1

The City of Los Angeles’ Emergency Medical expenditures decreased approximately $25 million in the 1992-93 fiscal year.

2

The City of Long Beach's Street Lighting expenditures decreased approximately $26 million in the 1996-97 fiscal year.

xxii

11.23 %
9.66
5.35
2.38
3.99
4.29
4.25
4.70
3.83
6.90

Introduction

Transportation

Transportation expenditures are related directly or indirectly to the
movement of people or property. Transportation expenditures totaled $4.6
billion (14.82%) of the aggregate city expenditures. Most of the expenditures
within this category were for construction, maintenance, and repair of streets,
highways, and storm drains. These expenditures totaled $2.4 billion (7.85%)
of the aggregate city expenditures, an increase of $106.1 million (4.56%)
over the prior year. The remaining transportation expenditures consisted of
public transit, airports, ports and harbors, and other. See Figure 21 for a 10year comparison.

Figure 21
Streets, Highways, and Storm Drains, Public Transit, and Other Transportation Expenditures
(Excluding the City and County of San Francisco)
(Amounts in thousands)
Percentage
Percentage
Percentage
Increase
Increase
Increase
Total Streets,
Total
(Decrease)
(Decrease)
Highways, and (Decrease)
Other
Total Public
From
From
Transportation
From
Storm Drains
Transit
Prior Year
Expenditures
Expenditures Prior Year Expenditures Prior Year

Year

1989-90 ............ $
1990-91 ............
1991-92 ............
1992-93 ............
1993-94 ............
1994-95 ............
1995-96 ............
1996-97 ............
1997-98 ............
1998-99 ............

1,477,518
1,596,676
1,823,130
1,800,762
1,937,104
1,939,459
2,061,152
2,122,946
2,328,382
2,434,459

9.45 % $
8.06
14.18
2
(1.23)
7.57
0.12
6.27
3.00
9.68
4.56

213,110
233,217
290,108
292,332
326,537
343,649
333,946
364,833
431,940
377,994

6.75 % $
9.44
24.39
0.77
11.70
5.24
(2.82)
9.25
18.39
(12.49)

1,135,567
1,109,953
1,196,194
1,473,126
1,678,896
1,761,851
1,691,472
1,991,589
1,719,657
1,782,494

18.58 % $
(2.26)
1
7.77
23.15
13.97
4.94
(3.99)
17.74
3
(13.65)
3.65

Total

Percentage
Increase
(Decrease)
From
Prior Year

2,826,195
2,939,846
3,309,432
3,566,220
3,942,537
4,044,959
4,086,570
4,479,368
4,479,979
4,594,947

12.72 %
4.02
12.57
7.76
10.55
2.60
1.03
9.61
0.01
2.57

1

The City of Long Beach’s Ports and Harbor expenditures decreased approximately $25 million in the 1990-91 fiscal year.

2

The decrease in Streets, Highways, and Storm Drains expenditures is a result of AB 1012, Chapter 719, Statutes of 1992, which
reduced the minimum expenditure requirements under Section 2105 of the Streets and Highways Code.

3

The increase in Other Transportation expenditures in the 1996-97 fiscal year and the subsequent decrease in the 1997-98 fiscal
year were due primarily to $149 million and $142 million in additional airport and port and harbor expenditures by the cities of Los
Angeles and Oakland, respectively.

Community
Development

Community development expenditures for activities relating to the
development and preservation of the community (e.g., planning, construction
and engineering, redevelopment, housing, employment, community
promotion, and other) amounted to $2.8 billion (9.09%) of the aggregate city
expenditures, an increase of $25.2 million (0.90%) over the prior year.

Health

Health expenditures totaled $3.7 billion (11.85%) of the aggregate city
expenditures, a decrease of $13.6 million (0.37%) from the prior year. These
activities include physical and mental health services, hospital and sanitarium
services, collection and disposal of wastes (e.g., solid waste and sewer), and
development, operation, and maintenance of cemeteries.

xxiii

Cities Annual Report

Cultural and Leisure

Culture and leisure expenditures are incurred for the construction,
maintenance, and operation of facilities devoted to cultural and recreational
activities. Included in this category are parks and recreation, libraries,
museums, golf courses, stadiums, and civic auditoriums. Expenditures for
this category amounted to $2.6 billion (8.43%) of the aggregate city
expenditures, an increase of $91.5 million (3.63%) over the prior year.

Public Utilities

Expenditures relating to the construction and operation of public utilities
amounted to $6.0 billion (19.48%) of the aggregate city expenditures, an
increase of $447.6 million (8.00%) over the prior year. Electric distribution
systems reported the largest expenditure at $3.5 billion (11.43%) of the
aggregate city expenditures. The next largest expenditure was for water
activities, which amounted to $2.4 billion (7.74%) of the aggregate city
expenditures. See Figure 22 for a 10-year comparison.

Figure 22
Electric, Water, and Other Public Utility Expenditures
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Year

Percentage
Percentage
Percentage
Increase
Total
Increase
Increase
(Decrease)
Other
(Decrease)
Total
(Decrease)
Total
From
Public Utility
From
Water
From
Electric
Expenditures Prior Year Expenditures Prior Year Expenditures Prior Year

1989-90 ................ $
1990-91 ................
1991-92 ................
1992-93 ................
1993-94 ................
1994-95 ................
1995-96 ................
1996-97 ................
1997-98 ................
1998-99 ................

3,228,971
3,226,629
3,395,879
3,490,347
3,405,343
3,298,087
3,148,824
3,354,103
3,329,441
3,547,111

12.29 % $
2
(0.07)
5.25
2.78
1
(2.44)
4
(3.15)
1
(4.53)
6.52
4
(0.74)
6.54

1,452,078
1,628,777
1,756,144
1,823,261
1,983,139
2,070,254
2,121,204
2,261,185
2,177,204
2,401,482

4.69 % $
12.17
7.82
3.82
8.77
4.39
2.46
6.60
5
(3.71)
10.30

137,134
129,452
78,091
82,998
84,011
73,945
79,987
81,907
89,236
94,869

9.16 %
3
(5.60)
3
(39.68)
6.28
1.22
3
(11.98)
8.17
2.40
8.95
6.31

Total
$

4,818,183
4,984,858
5,230,114
5,396,606
5,472,493
5,442,286
5,350,015
5,697,195
5,595,881
6,043,462

Percentage
Increase
(Decrease)
From
Prior Year
9.80 %
3.46
4.92
3.18
1.41
(0.55)
(1.70)
6.49
(1.78)
8.00

1

The City of Los Angeles’ Electric activity expenditures decreased approximately $155 million and $169 million in the 1993-94 and
1995-96 fiscal years, respectively.

2

The City of Vernon’s Electric activity expenditures decreased approximately $141 million in the 1990-91 fiscal year.

3

The City of Long Beach’s Gas activity expenditures decreased approximately $12 million, $47 million, and $11 million in the
1990-91, 1991-92, and 1994-95 fiscal years, respectively.

4

The City of Anaheim’s Electric activity expenditures decreased approximately $64 million and $110 million in the 1994-95 and
1997-98 fiscal years, respectively.

5

The City of Long Beach’s Water activity expenditures decreased approximately $74 million in the 1997-98 fiscal year.

xxiv

Introduction

Other

Other miscellaneous expenditures not reported in a specific category or
function (e.g., correctional facilities and recycling programs) amounted to
$475.2 million (1.53%) of the aggregate city expenditures, an increase of
$162.9 million (52.18%) over the prior year.

Expenditures by
Function

Figure 23 provides a two-year comparison of expenditures by function as
well as the percentage increase (decrease) from the prior year.

xxv

Cities Annual Report

Figure 23
Two-Year Comparison of Expenditures by Function and Percent of Total
(Excluding the City and County of San Francisco)
(Amounts in thousands)

1997-98
Total
Expenditures

Function

Percent
of Total
Expenditures

1998-99
Total
Expenditures

Percent
of Total
Expenditures

Total
Expenditures
Percentage
Increase
(Decrease)
From
Prior Year

General Government
Legislative .............................................

$

Management and Support....................

439,431

1.49 %

1,877,081

6.38

$

502,074

1.62 %

14.26 %

2,045,834

6.59

8.99

Public Safety
Police ....................................................

5,236,471

17.80

5,513,634

17.78

5.29

Fire ........................................................

1,925,810

6.55

2,109,204

6.80

9.52

Emergency Medical Services ...............

177,498

0.60

183,873

0.59

3.59

Street Lighting.......................................

194,973

0.66

216,282

0.70

10.93

Other .....................................................

180,139

0.61

224,415

0.72

24.58

Drains..................................................

2,328,382

7.91

2,434,459

7.85

4.56

Public Transit ........................................

431,940

1.47

377,994

1.22

(12.49)

Transportation
Streets, Highways, and Storm

Airports..................................................

755,413

2.57

721,765

2.33

(4.45)

Ports and Harbors ................................

589,475

2.00

655,331

2.11

11.17

Other .....................................................

374,769

1.27

405,398

1.31

8.17

437,125

1.49

428,167

1.38

(2.05)

Regulation Enforcement .....................

892,924

3.03

977,613

3.15

9.48

Other .....................................................

1,465,365

4.98

1,414,818

4.56

(3.45)

Community Development
Planning ................................................
Construction and Engineering

Health
Solid Waste...........................................

1,097,742

3.73

1,103,889

3.56

0.56

Sewers ..................................................

2,378,440

8.08

2,343,405

7.55

(1.47)

Other .....................................................

214,293

0.73

229,552

0.74

7.12
9.90

Culture and Leisure
Parks and Recreation ...........................

1,385,658

4.71

1,522,857

4.91

Libraries ................................................

423,921

1.44

431,735

1.39

1.84

Other .....................................................

714,547

2.43

661,063

2.13

(7.49)

Water.....................................................

2,177,204

7.40

2,401,482

7.74

10.30

Gas........................................................

74,129

0.25

73,758

0.24

(0.50)

Electric ..................................................

3,329,441

11.31

3,547,111

11.43

6.54

Other .....................................................

15,107

0.05

21,111

0.07

39.74

1.53

52.18

Public Utilities

OOther .........................................................
Total ......................................................

312,261
$

(For detail of city expenditures, see Tables 2-7.)

xxvi

29,429,539

1.06
100.00 %

475,187
$

31,022,011

100.00 %

5.41 %

Introduction

1997-98
Functional
Revenues

$

$

93,847
1,122,185

1998-99
Functional
Revenues

$

86,956
1,213,543

Functional
Revenues
Percentage
Increase
(Decrease)
From
Prior Year

(7.34) %
8.14

1997-98
Net
Expenditures

$

345,584
754,896

1998-99
Net
Expenditures

$

415,118
832,291

Net
Expenditures
Percentage
Increase
(Decrease)
From
Prior Year

20.12 %
10.25

769,004
237,479
89,784
160,888
83,092

938,251
269,217
100,508
138,707
89,715

22.01
13.36
11.94
(13.79)
7.97

4,467,467
1,688,331
87,714
34,085
97,047

4,575,383
1,839,987
83,365
77,575
134,700

2.42
8.98
(4.96)
127.59
38.80

1,734,063
401,361
819,367
583,999
282,088

1,721,532
430,297
907,610
612,391
311,986

(0.72)
7.21
10.77
4.86
10.60

594,319
30,579
(63,954)
5,476
92,681

712,927
(52,303)
(185,845)
42,940
93,412

19.96
(271.04)
(190.59)
684.17
0.79

126,297

76,441

(39.48)

310,828

351,726

13.16

897,832
1,194,886

995,125
1,255,430

10.84
5.07

(4,908)
270,479

(17,512)
159,388

(256.81)
(41.07)

1,231,811
2,474,527
159,116

1,120,683
2,612,523
174,741

(9.02)
5.58
9.82

(134,069)
(96,087)
55,177

(16,794)
(269,118)
54,811

87.47
(180.08)
(0.66)

518,695
88,771
504,504

586,389
100,222
457,178

13.05
12.90
(9.38)

866,963
335,150
210,043

936,468
331,513
203,885

8.02
(1.09)
(2.93)

2,297,722
94,064
3,763,882
25,058
250,976

2,818,327
99,679
4,082,824
20,523
241,652

22.66
5.97
8.47
(18.10)
(3.72)

(120,518)
(19,935)
(434,441)
(9,951)
61,285

(416,845)
(25,921)
(535,713)
588
233,535

(245.88)
(30.03)
(23.31)
105.91
281.06

21,462,450

7.28

9,559,561

1.44

20,005,298

$

$

9,424,241

$

xxvii

Cities Annual Report

Outstanding
Long-Term
Indebtedness

For the fiscal year ended June 30, 1999, the aggregate city outstanding longterm indebtedness amounted to $32.4 billion, an increase of $2.8 billion
(9.37%) over the prior year. The indebtedness consisted of $15.3 billion in
bonds, $4.7 billion in other special debt, $3.0 billion in special assessment
act bonds, and $9.4 billion in other than bonds. See Figure 27 for a five-year
comparison.

Long-Term
Indebtedness – Bonds

Chartered cities may establish their own limitations on bonded indebtedness,
although large majorities of them, along with general law cities, adhere to the
provisions of Government Code Section 43605. This code section states, in
part:
A city shall not incur an indebtedness for public improvements
which exceeds in the aggregate 15 percent of the assessed value of
all real and personal property of the city. Within the meaning of
this section ‘indebtedness’ means bonded indebtedness of the city
payable from the proceeds of taxes levied upon taxable property in
the city.

For the year under review, total outstanding bonded indebtedness for cities
amounted to $15.3 billion, an increase of $1.7 billion (12.07%) over the prior
year. See Figure 24 for a two-year comparison.
Bonded indebtedness includes general obligation, revenue, improvement
district, and limited obligation bonds that are debt of the city. Special
assessment act bonds are debt, but they are not debt of the city; such bonds
are explained in further detail on page xxix.
A general obligation bond is a bond that is collateralized by the taxing
powers of the city. Many general obligation bonds may be redeemed from
revenues not directly derived from property taxes, such as sales tax or cityowned enterprises such as water, electric, sewers, and parking. Such revenueproducing activities are used in lieu of levying a direct property tax for debt
service.
General obligation bonds amounted to $1.4 billion (9.07%) of the total
outstanding bonded indebtedness, an increase of $65.8 million (4.96%) over
the prior year.
Revenue bonds are those obligations for which principal and interest are
payable by revenue-producing enterprises such as electricity, water, or sewer,
or, if specified in the bond covenant, from other sources. Revenue bonds
outstanding for the 1998-99 fiscal year amounted to $14.0 billion (90.90%)
of the total outstanding bonded indebtedness, an increase of $1.7 billion
(14.15%) over the prior year.

xxviii

Introduction

Improvement district bonds for which the principal and interest are payable
from property taxes or assessments levied on less than citywide districts,
such as parking and sewer districts, amounted to $3.8 million (0.03%) of the
total outstanding bonded indebtedness, a decrease of $141.7 million
(97.37%) from the prior year.

Figure 24
Long-Term Indebtedness – Bonds
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Type of Bond

1997-98

General Obligation.......................... $
1,326,552
Revenue..........................................
12,223,200
Improvement District.......................
145,576
Total.............................................. $ 13,695,328
1

$

$

1998-99

Percent
of the
Total

1,392,310
13,952,238
3,826
15,348,374

9.07 %
90.90
0.03
100.00 %

Percentage
Increase
(Decrease)
From
Prior Year
4.96 %
14.15
1
(97.37)
12.07 %

The decrease in Improvement District was mainly due to the reclassification of $129 million
in debt to Lease Obligations by the City of Santa Rosa.

(For detail of city long-term indebtedness, see Tables 8-13.)

Long-Term
Indebtedness – Other
Special Debt

Other special debt amounted to $4.7 billion, an increase of $222.8 million
(4.97%) over the prior year. This type of indebtedness includes certificates of
participation, community facility district bonds, Mello-Roos bonds, and
Marks-Roos bonds.

Long-Term
Indebtedness –
Special Assessment
Act Bonds

Of the various types of special assessments, the 1911 and 1915 Improvement
Act bonds are the most common. The city’s obligation to the bondholders of
these two types of bonds varies. Under the 1911 Improvement Act, the city
maintains no financial obligation to the bondholders. The city serves as a
conduit in that it collects the assessments and forwards the money to the
bondholders. Under the 1915 Improvement Act, however, the city does incur
a contingent liability. Should bond payments become delinquent, the city
must either advance the amount of the delinquency or levy a limited tax on
the benefitted area. As of June 30, 1999, the outstanding amount of the 1911
Improvement Act bonds was $13.4 million, a decrease of $21.7 million
(61.83%) from the prior year. The outstanding amount of 1915 Improvement
Act bonds was $2.9 billion, an increase of $134.1 million (4.89%) over the
prior year.

xxix

Cities Annual Report

The outstanding amount of the other improvement act bonds totaled $99.1
million, an increase of $69.4 million (233.37%) over the prior year. See
Figure 25 for a two-year comparison.

Figure 25
Long-Term Indebtedness – Special Assessment Act Bonds
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Type of Bond
1911 Improvement
Act Bonds ................................. $
1915 Improvement
Act Bonds .................................
Other Improvement
Act Bonds .................................
Total...................................... $
1

1997-98

35,157

1998-99

$

13,421

2,743,332

2,877,470

29,740
2,808,229

99,145
2,990,036

$

Percent
Of the
Total

0.45 %
96.23
3.32
100.00 %

Percentage
Increase
(Decrease)
From
Prior Year

(61.83) %
4.89
1

233.37
6.47 %

The increase in Other Improvement Act Bonds was mainly due to the reporting of an
additional $63.8 million debt by the City of Stockton.

(For detail of city long-term indebtedness, see Tables 8-13.)

Long-Term
Indebtedness – Other
Than Bonds

Long-term indebtedness other than bonds amounted to $9.4 billion, an
increase of $724.0 million (8.33%) over the prior year.
Total future lease obligation payments amounted to $7.3 billion (77.22%) of
the total long-term indebtedness other than bonds, an increase of $562.5
million (8.39%) over the prior year. These lease obligations include
agreements to acquire or improve capital assets, with the obligation covering
a period in excess of 10 years. The option of acquiring ownership of the
property is provided at the end of the lease period.
State and/or federal financing for city construction of capital assets
accounted for $561.6 million (5.96%) of the total long-term indebtedness
other than bonds. This was an increase of $33.8 million (6.41%) over the
prior year.
Other long-term debt (i.e., notes, warrants, loans, and other) amounted to
$1.6 billion (16.82%) of the total long-term indebtedness other than bonds.
This was an increase of $127.6 million (8.77%) over the prior year. See
Figure 26 for a two-year comparison.

xxx

Introduction

Figure 26
Long-Term Indebtedness – Other than Bonds
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Type of Debt

1997-98
1

Lease Obligations ....................... $
Construction Financed
by State or Federal
Governments ............................
Notes ............................................
Warrants .......................................
Loans ............................................
Other.............................................
Total.......................................... $

6,708,488

527,778
610,806

138,018
707,341
8,692,431

Percent
of the
Total

1998-99

Percentage
Increase
(Decrease)
From
Prior Year

$

7,271,015

77.22 %

8.39 %

$

561,607
637,283

250,400
696,120
9,416,425

5.96
6.77

2.66
7.39
100.00 %

6.41
4.33

2
81.43
(1.59)
8.33 %

1

Lease Obligations include principal and interest.

2

The increase in Loans was mainly due to the reporting of an additional $72.4 million debt
by the City of San Jose.

(For detail of city long-term indebtedness, see Tables 8-13.)

Figure 27
Outstanding Long-Term Indebtedness
(Excluding the City and County of San Francisco)
(Amounts in billions)

$ 35
30
25
20
15
10
5
0

1994-95

1995-96

1996-97

1997-98

1998-99

Revenue Bonds

Other Than Bonds

Other Special Debt

Special Assessment Bonds

General Obligation Bonds

Improvement District Bonds

xxxi

Cities Annual Report

City Assessed
Valuation,
Taxes
Allocated, and
Taxes Levied

The net valuation of city assessment rolls for property taxes applicable to the
1999-00 fiscal year amounted to $1.6 trillion, an increase of $108.2 billion
(7.27%) over the prior year.
Prior to the passage of Proposition 13, taxing agencies such as cities,
counties, schools, and most special districts set their own property tax rates.
Property taxes were then collected on their behalf by each county and
distributed to the appropriate taxing agencies. Subsequent to the passage of
Proposition 13, 1% of market value (plus direct assessments and the voterapproved rate for debt payback) is the maximum rate that can be levied
against real property. Property taxes are collected by counties and
distributed to the taxing agencies, pursuant to California statutes, using a
formula based on the market value of all real property located within the
respective jurisdictions.
During the fiscal year, the cities’ portion of the 1% secured and unsecured
property tax rate amounted to $2.3 billion, an increase of $158.5 million
(7.26%) over the prior year. Voter-approved ad valorem property taxes in
excess of the 1%, levied for the service of debt, amounted to $225.7 million,
an increase of $16.8 million (8.02%) over the prior year.
Total property taxes from the secured and unsecured rolls and voterapproved debt amounted to $2.6 billion, an increase of $175.2 million
(7.33%) over the prior year. The average property tax effort per $100 net
assessed valuation amounted to $0.16. See Figure 28 for a 10-year
comparison.

Figure 28
City Assessed Valuation, Taxes Allocated, Taxes Levied, and Average Property Tax Effort
(Excluding the City and County of San Francisco)
(Amounts in thousands)

Year

Net
Assessed
Valuation 1

1990-91 ............................................................ $
1991-92 ............................................................
1992-93 ............................................................
1993-94 ............................................................
1994-95 ............................................................
1995-96 ............................................................
1996-97 ............................................................
1997-98 ............................................................
1998-99 ............................................................
1999-00 ............................................................

1,110,020,072
1,215,524,875
1,296,563,761
1,336,216,490
1,353,937,241
1,357,484,350
1,372,362,045
1,412,105,473
1,487,576,583
1,595,756,419

1

Net of homeowners’ and other exemptions.

2

Cities share of countywide 1% levy.

Taxes
Allocated 2
$

2,053,328
2,227,767
2,156,793
1,958,421
1,958,673
2,013,987
2,037,244
2,094,029
2,181,629
2,340,088

(For detail of city assessed valuation, taxes allocated and levied, see Tables 2-7.)

xxxii

Total Taxes
Allocated
and Levied

Taxes
Levied
$

133,903
146,319
150,849
169,932
184,736
208,157
205,356
239,618
208,970
225,730

Average
Property
Tax Effort
per $100
Valuation

$

2,187,231
2,374,086
2,307,642
2,128,353
2,143,409
2,222,144
2,242,600
2,333,647
2,390,599
2,565,818

$

0.20
0.20
0.18
0.16
0.16
0.16
0.16
0.17
0.16
0.16

Introduction

City
Appropriations
Limits and
Total Annual
Appropriations
Subject to the
Limit

Chapter 1025, Statutes of 1987, requires the California State Controller to
publish appropriations limits and total annual appropriations subject to the
limitation for cities.
For the fiscal year ended June 30, 1999, 454 of the 472 incorporated cities
(including the City and County of San Francisco) reported both
appropriations limits and total annual appropriations subject to the limit. One
city (Hidden Hills) reported that it exceeded its appropriations limit. Eighteen
cities failed to provide data concerning their appropriations limit and their
total annual appropriations subject to the limit. These cities are: Amador,
Bell Gardens, Brawley, Colfax, Etna, Fort Jones, Hawaiian Gardens, Huron,
Isleton, Laguna Woods, Loyalton, Mammoth Lakes, Ojai, Rio Dell, San
Joaquin, Susanville, Tulelake, and Victorville.
The information provided in Table 14 has not been audited and is presented
as submitted by 454 California cities. This compares to 453 out of 471, and
449 out of 471, cities that provided data in fiscal years 1996-97 and 1997-98,
respectively.

Cities That
Failed to File

For the fiscal year 1998-99, five cities (Fort Jones, Isleton, Rio Dell,
Susanville, and Victorville) failed to file financial transactions reports. This
compares to five cities (Isleton, Placerville, Rio Dell, Susanville, and
Tiburon) that failed to file financial transactions reports in fiscal year
1997-98.

City
Incorporation

For the fiscal years 1993-94 through 1998-99, three cities were incorporated,
as indicated in Figure 29. This brought the total number of incorporated cities
to 472, including the City and County of San Francisco.
Figure 29
City Incorporation

City

Shasta Lake .........
Citrus Heights.......
Laguna Woods .....

First
Reporting
Year

Incorporation
Date

County
Location

1993-94
1996-97
1998-99

July 2,1993
January 1,1997
March 24, 1999

Shasta
Sacramento
Orange

Estimated
Population

23,677
137,739
46,188

xxxiii

TABLE 1.

CITIES

ALPHABETICAL LIST OF CITIES, POPULATION DATA, AND LOCATION BY COUNTY AND CLASS AS OF FISCAL YEAR ENDED JUNE 30, 1999
CITY

ADELANTO----------------AGOURA HILLS------------ALAMEDA-----------------ALBANY------------------ALHAMBRA----------------ALTURAS-----------------AMADOR------------------AMERICAN CANYON---------ANAHEIM-----------------ANDERSON----------------ANGELS------------------ANTIOCH-----------------APPLE VALLEY------------ARCADIA-----------------ARCATA------------------ARROYO GRANDE-----------ARTESIA-----------------ARVIN-------------------ATASCADERO--------------ATHERTON----------------ATWATER-----------------AUBURN------------------AVALON------------------AVENAL------------------AZUSA-------------------BAKERSFIELD-------------BALDWIN PARK------------BANNING-----------------BARSTOW-----------------BEAUMONT----------------BELL--------------------BELLFLOWER--------------BELL GARDENS------------BELMONT-----------------BELVEDERE---------------BENICIA-----------------BERKELEY----------------BEVERLY HILLS-----------BIG BEAR LAKE-----------BIGGS-------------------BISHOP------------------BLUE LAKE---------------BLYTHE------------------BRADBURY----------------BRAWLEY-----------------BREA--------------------BRENTWOOD---------------BRISBANE----------------BUELLTON----------------BUENA PARK--------------BURBANK-----------------BURLINGAME--------------CALABASAS---------------CALEXICO----------------CALIFORNIA CITY---------CALIMESA----------------CALIPATRIA--------------CALISTOGA---------------CAMARILLO---------------CAMPBELL----------------CANYON LAKE-------------CAPITOLA----------------CARLSBAD----------------CARMEL-BY-THE-SEA-------CARPINTERIA-------------CARSON------------------CATHEDRAL CITY----------CERES-------------------CERRITOS----------------CHICO-------------------CHINO-------------------CHINO HILLS-------------CHOWCHILLA--------------CHULA VISTA-------------CITRUS HEIGHTS----------CLAREMONT---------------CLAYTON-----------------CLEARLAKE---------------CLOVERDALE--------------CLOVIS------------------COACHELLA---------------COALINGA----------------COLFAX------------------COLMA-------------------COLTON------------------COLUSA------------------..

POPULATION
GROUP

10,000
10,000
50,001
10,000
50,001
UNDER
UNDER
10,000
OVER
UNDER
UNDER
50,001
50,001
50,001
10,000
10,000
10,000
10,000
25,001
UNDER
10,000
10,000
UNDER
10,000
25,001
100,001
50,001
25,001
10,000
10,000
25,001
50,001
25,001
25,001
UNDER
25,001
100,001
25,001
UNDER
UNDER
UNDER
UNDER
10,000
UNDER
10,000
25,001
10,000
UNDER
UNDER
50,001
100,001
25,001
25,001
25,001
UNDER
10,000
UNDER
UNDER
50,001
25,001
10,000
10,000
50,001
UNDER
10,000
50,001
25,001
25,001
50,001
50,001
50,001
50,001
10,000
100,001
100,001
25,001
10,000
10,000
UNDER
50,001
10,000
10,000
UNDER
UNDER
25,001
UNDER

- 25,000
- 25,000
- 100,000
- 25,000
- 100,000
10,000
10,000
- 25,000
250,000
10,000
10,000
- 100,000
- 100,000
- 100,000
- 25,000
- 25,000
- 25,000
- 25,000
- 50,000
10,000
- 25,000
- 25,000
10,000
- 25,000
- 50,000
- 250,000
- 100,000
- 50,000
- 25,000
- 25,000
- 50,000
- 100,000
- 50,000
- 50,000
10,000
- 50,000
- 250,000
- 50,000
10,000
10,000
10,000
10,000
- 25,000
10,000
- 25,000
- 50,000
- 25,000
10,000
10,000
- 100,000
- 250,000
- 50,000
- 50,000
- 50,000
10,000
- 25,000
10,000
10,000
- 100,000
- 50,000
- 25,000
- 25,000
- 100,000
10,000
- 25,000
- 100,000
- 50,000
- 50,000
- 100,000
- 100,000
- 100,000
- 100,000
- 25,000
- 250,000
- 250,000
- 50,000
- 25,000
- 25,000
10,000
- 100,000
- 25,000
- 25,000
10,000
10,000
- 50,000
10,000

ESTIMATED
POPULATION
JUNE 30, 1999
14,905
21,923
80,815
17,770
91,614
3,382
214
13,122
306,298
8,865
2,991
81,549
58,676
53,225
16,481
16,007
16,989
11,409
25,469
7,519
23,672
11,755
3,572
12,380
45,691
230,771
76,286
25,288
23,056
10,843
37,677
67,574
45,298
26,077
2,314
28,686
108,909
34,560
6,192
1,751
3,593
1,303
21,030
940
22,012
36,388
20,058
3,378
5,544
75,869
105,332
29,317
28,284
26,131
8,888
12,048
7,483
4,921
61,533
39,871
13,356
11,136
77,550
4,580
14,958
91,929
36,770
32,378
57,515
54,093
65,678
58,086
14,032
166,945
137,739
35,413
11,093
12,598
6,080
68,807
22,206
15,207
1,507
1,284
46,634
5,494

1990
FEDERAL
CENSUS
8,517
20,390
76,459
16,327
82,106
3,231
196
---------266,406
8,299
2,582
62,195
46,079
48,290
15,197
14,378
15,464
9,286
23,138
7,163
22,282
10,653
2,918
9,770
41,333
---------69,330
20,572
21,472
9,685
34,365
61,815
42,355
24,127
2,147
24,437
102,724
31,971
5,351
1,581
3,475
1,235
8,448
829
18,923
32,873
7,563
2,952
---------68,784
93,643
26,801
---------18,633
5,955
---------2,690
4,468
52,303
36,035
---------10,171
63,292
4,241
13,747
83,995
30,085
26,314
53,244
39,970
59,682
---------5,930
135,160
---------32,503
7,317
11,804
4,924
50,323
16,896
---------1,306
1,103
40,213
4,934

COUNTY
LOCATION

SAN BERNARDINO
LOS ANGELES
ALAMEDA
ALAMEDA
LOS ANGELES
MODOC
AMADOR
NAPA
ORANGE
SHASTA
CALAVERAS
CONTRA COSTA
SAN BERNARDINO
LOS ANGELES
HUMBOLDT
SAN LUIS OBISPO
LOS ANGELES
KERN
SAN LUIS OBISPO
SAN MATEO
MERCED
PLACER
LOS ANGELES
KINGS
LOS ANGELES
KERN
LOS ANGELES
RIVERSIDE
SAN BERNARDINO
RIVERSIDE
LOS ANGELES
LOS ANGELES
LOS ANGELES
SAN MATEO
MARIN
SOLANO
ALAMEDA
LOS ANGELES
SAN BERNARDINO
BUTTE
INYO
HUMBOLDT
RIVERSIDE
LOS ANGELES
IMPERIAL
ORANGE
CONTRA COSTA
SAN MATEO
SANTA BARBARA
ORANGE
LOS ANGELES
SAN MATEO
LOS ANGELES
IMPERIAL
KERN
RIVERSIDE
IMPERIAL
NAPA
VENTURA
SANTA CLARA
RIVERSIDE
SANTA CRUZ
SAN DIEGO
MONTEREY
SANTA BARBARA
LOS ANGELES
RIVERSIDE
STANISLAUS
LOS ANGELES
BUTTE
SAN BERNARDINO
SAN BERNARDINO
MADERA
SAN DIEGO
SACRAMENTO
LOS ANGELES
CONTRA COSTA
LAKE
SONOMA
FRESNO
RIVERSIDE
FRESNO
PLACER
SAN MATEO
SAN BERNARDINO
COLUSA

CLASS

CHARTERED
GENERAL LAW
CHARTERED
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW

CITY

COMMERCE----------------COMPTON-----------------CONCORD-----------------CORCORAN----------------CORNING-----------------CORONA------------------CORONADO----------------CORTE MADERA------------COSTA MESA--------------COTATI------------------COVINA------------------CRESCENT CITY-----------CUDAHY------------------CULVER CITY-------------CUPERTINO---------------CYPRESS-----------------DALY CITY---------------DANA POINT--------------DANVILLE----------------DAVIS-------------------DELANO------------------DEL MAR-----------------DEL REY OAKS------------DESERT HOT SPRINGS------DIAMOND BAR-------------DINUBA------------------DIXON-------------------DORRIS------------------DOS PALOS---------------DOWNEY------------------DUARTE------------------DUBLIN------------------DUNSMUIR----------------EAST PALO ALTO----------EL CAJON----------------EL CENTRO---------------EL CERRITO--------------EL MONTE----------------EL PASO DE ROBLES-------EL SEGUNDO--------------EMERYVILLE--------------ENCINITAS---------------ESCALON-----------------ESCONDIDO---------------ETNA--------------------EUREKA------------------EXETER------------------FAIRFAX-----------------FAIRFIELD---------------FARMERSVILLE------------FERNDALE----------------FILLMORE----------------FIREBAUGH---------------FOLSOM------------------FONTANA-----------------FORT BRAGG--------------FORT JONES--------------FORTUNA-----------------FOSTER CITY-------------FOUNTAIN VALLEY---------FOWLER------------------FREMONT-----------------FRESNO------------------FULLERTON---------------GALT--------------------GARDENA-----------------GARDEN GROVE------------GILROY------------------GLENDALE----------------GLENDORA----------------GONZALES----------------GRAND TERRACE-----------GRASS VALLEY------------GREENFIELD--------------GRIDLEY-----------------GROVER BEACH------------GUADALUPE---------------GUSTINE CITY------------HALF MOON BAY-----------HANFORD-----------------HAWAIIAN GARDENS--------HAWTHORNE---------------HAYWARD-----------------HEALDSBURG--------------HEMET-------------------HERCULES-----------------

POPULATION
GROUP

10,000
50,001
100,001
10,000
UNDER
100,001
25,001
UNDER
100,001
UNDER
25,001
UNDER
25,001
25,001
25,001
25,001
100,001
50,001
25,001
50,001
25,001
UNDER
UNDER
10,000
50,001
10,000
10,000
UNDER
UNDER
100,001
10,000
25,001
UNDER
25,001
50,001
25,001
10,000
100,001
10,000
10,000
UNDER
50,001
UNDER
100,001
UNDER
25,001
UNDER
UNDER
50,001
UNDER
UNDER
10,000
UNDER
25,001
100,001
UNDER
UNDER
10,000
25,001
50,001
UNDER
100,001
OVER
100,001
10,000
50,001
100,001
25,001
100,001
50,001
UNDER
10,000
UNDER
10,000
UNDER
10,000
UNDER
UNDER
10,000
25,001
10,000
50,001
100,001
10,000
50,001
10,000

- 25,000
- 100,000
- 250,000
- 25,000
10,000
- 250,000
- 50,000
10,000
- 250,000
10,000
- 50,000
10,000
- 50,000
- 50,000
- 50,000
- 50,000
- 250,000
- 100,000
- 50,000
- 100,000
- 50,000
10,000
10,000
- 25,000
- 100,000
- 25,000
- 25,000
10,000
10,000
- 250,000
- 25,000
- 50,000
10,000
- 50,000
- 100,000
- 50,000
- 25,000
- 250,000
- 25,000
- 25,000
10,000
- 100,000
10,000
- 250,000
10,000
- 50,000
10,000
10,000
- 100,000
10,000
10,000
- 25,000
10,000
- 50,000
- 250,000
10,000
10,000
- 25,000
- 50,000
- 100,000
10,000
- 250,000
250,000
- 250,000
- 25,000
- 100,000
- 250,000
- 50,000
- 250,000
- 100,000
10,000
- 25,000
10,000
- 25,000
10,000
- 25,000
10,000
10,000
- 25,000
- 50,000
- 25,000
- 100,000
- 250,000
- 25,000
- 100,000
- 25,000

ESTIMATED
POPULATION
JUNE 30, 1999
13,232
96,847
114,538
20,909
6,272
117,292
29,282
9,068
105,608
6,793
47,530
8,805
25,370
42,241
47,668
48,517
104,186
52,626
39,881
56,018
34,466
5,328
1,700
15,398
74,115
15,377
15,110
925
4,457
101,095
22,636
28,707
2,182
25,568
95,546
38,541
23,816
118,557
22,494
16,662
7,276
60,426
5,721
125,597
845
28,606
8,575
7,184
92,372
7,544
1,408
13,197
6,103
48,254
111,786
6,392
663
10,234
30,692
56,445
3,831
203,569
415,381
126,757
17,185
58,785
156,534
39,071
199,178
53,208
6,874
13,547
9,856
10,451
5,033
12,647
6,496
4,279
11,179
40,307
15,029
79,669
127,713
10,017
61,139
19,237

1990
FEDERAL
CENSUS

COUNTY
LOCATION

CLASS

12,135
90,454
111,308
13,364
5,870
76,095
26,540
8,272
96,357
5,714
43,207
4,380
22,817
38,793
39,967
42,655
92,311
31,896
31,306
46,209
22,762
4,860
1,661
11,668
53,672
12,743
10,417
892
4,196
91,444
20,688
23,229
2,129
23,451
88,693
31,405
22,869
106,209
18,583
15,223
5,740
55,386
4,437
108,635
835
27,025
7,276
6,931
78,650
6,235
1,331
11,992
4,429
29,802
87,535
6,078
639
8,788
28,176
53,691
3,394
173,339
354,202
114,144
8,889
49,847
142,965
31,487
180,038
47,828
4,660
10,946
9,048
7,464
4,631
11,656
5,479
3,931
---------30,897
13,639
71,349
111,343
9,469
36,094
16,829

LOS ANGELES
LOS ANGELES
CONTRA COSTA
KINGS
TEHAMA
RIVERSIDE
SAN DIEGO
MARIN
ORANGE
SONOMA
LOS ANGELES
DEL NORTE
LOS ANGELES
LOS ANGELES
SANTA CLARA
ORANGE
SAN MATEO
ORANGE
CONTRA COSTA
YOLO
KERN
SAN DIEGO
MONTEREY
RIVERSIDE
LOS ANGELES
TULARE
SOLANO
SISKIYOU
MERCED
LOS ANGELES
LOS ANGELES
ALAMEDA
SISKIYOU
SAN MATEO
SAN DIEGO
IMPERIAL
CONTRA COSTA
LOS ANGELES
SAN LUIS OBISPO
LOS ANGELES
ALAMEDA
SAN DIEGO
SAN JOAQUIN
SAN DIEGO
SISKIYOU
HUMBOLDT
TULARE
MARIN
SOLANO
TULARE
HUMBOLDT
VENTURA
FRESNO
SACRAMENTO
SAN BERNARDINO
MENDOCINO
SISKIYOU
HUMBOLDT
SAN MATEO
ORANGE
FRESNO
ALAMEDA
FRESNO
ORANGE
SACRAMENTO
LOS ANGELES
ORANGE
SANTA CLARA
LOS ANGELES
LOS ANGELES
MONTEREY
SAN BERNARDINO
NEVADA
MONTEREY
BUTTE
SAN LUIS OBISPO
SANTA BARBARA
MERCED
SAN MATEO
KINGS
LOS ANGELES
LOS ANGELES
ALAMEDA
SONOMA
RIVERSIDE
CONTRA COSTA

GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW

PAGE

1

TABLE 1.

CITIES--CONTINUED

PAGE

2

ALPHABETICAL LIST OF CITIES, POPULATION DATA, AND LOCATION BY COUNTY AND CLASS AS OF FISCAL YEAR ENDED JUNE 30, 1999
CITY

HERMOSA BEACH-----------HESPERIA----------------HIDDEN HILLS------------HIGHLAND----------------HILLSBOROUGH------------HOLLISTER---------------HOLTVILLE---------------HUGHSON-----------------HUNTINGTON BEACH--------HUNTINGTON PARK---------HURON-------------------IMPERIAL----------------IMPERIAL BEACH----------INDIAN WELLS------------INDIO-------------------INDUSTRY----------------INGLEWOOD---------------IONE--------------------IRVINE------------------IRWINDALE---------------ISLETON-----------------JACKSON-----------------KERMAN------------------KING CITY---------------KINGSBURG---------------LA CANADA FLINTRIDGE----LAFAYETTE---------------LAGUNA BEACH------------LAGUNA HILLS------------LAGUNA NIGUEL-----------LAGUNA WOODS------------LA HABRA----------------LA HABRA HEIGHTS--------LAKE ELSINORE-----------LAKE FOREST-------------LAKEPORT----------------LAKEWOOD----------------LA MESA-----------------LA MIRADA---------------LANCASTER---------------LA PALMA----------------LA PUENTE---------------LA QUINTA---------------LARKSPUR----------------LATHROP-----------------LA VERNE----------------LAWNDALE----------------LEMON GROVE-------------LEMOORE-----------------LINCOLN-----------------LINDSAY-----------------LIVE OAK----------------LIVERMORE---------------LIVINGSTON--------------LODI--------------------LOMA LINDA--------------LOMITA------------------LOMPOC------------------LONG BEACH--------------LOOMIS------------------LOS ALAMITOS------------LOS ALTOS---------------LOS ALTOS HILLS---------LOS ANGELES-------------LOS BANOS---------------LOS GATOS---------------LOYALTON----------------LYNWOOD-----------------MADERA------------------MALIBU------------------MAMMOTH LAKES-----------MANHATTAN BEACH---------MANTECA-----------------MARICOPA----------------MARINA------------------MARTINEZ----------------MARYSVILLE--------------MAYWOOD-----------------MCFARLAND---------------MENDOTA-----------------MENLO PARK--------------MERCED------------------MILLBRAE----------------MILL VALLEY-------------MILPITAS----------------MISSION VIEJO------------

POPULATION
GROUP

10,000
50,001
UNDER
25,001
10,000
25,001
UNDER
UNDER
100,001
50,001
UNDER
UNDER
25,001
UNDER
25,001
UNDER
100,001
UNDER
100,001
UNDER
UNDER
UNDER
UNDER
10,000
UNDER
10,000
10,000
10,000
25,001
50,001
25,001
50,001
UNDER
25,001
50,001
UNDER
50,001
50,001
25,001
100,001
10,000
25,001
10,000
10,000
UNDER
25,001
25,001
25,001
10,000
UNDER
UNDER
UNDER
50,001
10,000
50,001
10,000
10,000
25,001
OVER
UNDER
10,000
25,001
UNDER
OVER
10,000
25,001
UNDER
50,001
25,001
25,001
UNDER
25,001
25,001
UNDER
25,001
25,001
10,000
25,001
UNDER
UNDER
25,001
50,001
10,000
10,000
50,001
100,001

- 25,000
- 100,000
10,000
- 50,000
- 25,000
- 50,000
10,000
10,000
- 250,000
- 100,000
10,000
10,000
- 50,000
10,000
- 50,000
10,000
- 250,000
10,000
- 250,000
10,000
10,000
10,000
10,000
- 25,000
10,000
- 25,000
- 25,000
- 25,000
- 50,000
- 100,000
- 50,000
- 100,000
10,000
- 50,000
- 100,000
10,000
- 100,000
- 100,000
- 50,000
- 250,000
- 25,000
- 50,000
- 25,000
- 25,000
10,000
- 50,000
- 50,000
- 50,000
- 25,000
10,000
10,000
10,000
- 100,000
- 25,000
- 100,000
- 25,000
- 25,000
- 50,000
250,000
10,000
- 25,000
- 50,000
10,000
250,000
- 25,000
- 50,000
10,000
- 100,000
- 50,000
- 50,000
10,000
- 50,000
- 50,000
10,000
- 50,000
- 50,000
- 25,000
- 50,000
10,000
10,000
- 50,000
- 100,000
- 25,000
- 25,000
- 100,000
- 250,000

ESTIMATED
POPULATION
JUNE 30, 1999
19,401
62,091
2,021
42,832
11,618
28,394
5,691
3,591
196,660
62,943
5,711
7,674
28,882
3,406
44,509
695
120,093
7,204
136,577
1,190
871
3,887
7,577
10,524
9,227
20,845
24,230
24,928
37,390
71,244
46,188
55,805
6,794
29,297
82,947
4,744
80,112
58,655
48,818
130,079
16,395
41,782
21,763
11,976
9,513
34,009
30,606
25,683
18,316
8,763
9,015
5,463
73,631
10,580
56,926
21,604
20,746
42,432
452,905
6,261
12,425
28,488
8,247
3,781,545
22,201
30,274
931
68,532
36,665
25,497
5,616
35,355
48,027
1,267
30,508
36,600
12,854
30,093
9,242
7,722
31,529
62,799
21,779
14,084
64,325
107,244

1990
FEDERAL
CENSUS
18,219
50,418
1,729
34,439
10,667
19,212
4,820
3,259
181,519
56,065
4,766
4,113
26,512
2,647
36,850
631
109,602
6,516
110,330
1,050
833
3,545
5,448
7,634
7,205
19,378
23,501
23,170
---------44,400
---------51,266
6,226
18,316
---------4,390
73,557
52,931
40,452
97,291
15,392
36,955
11,215
11,070
6,841
30,897
27,331
23,984
13,622
7,248
8,338
4,320
56,741
7,317
51,874
17,400
19,382
37,649
429,433
5,705
11,788
26,599
7,514
3,485,398
14,519
27,357
931
61,945
29,281
---------4,785
32,063
40,773
1,193
26,436
31,810
12,324
27,850
7,005
6,821
28,040
56,216
20,414
13,038
50,686
72,820

COUNTY
LOCATION

LOS ANGELES
SAN BERNARDINO
LOS ANGELES
SAN BERNARDINO
SAN MATEO
SAN BENITO
IMPERIAL
STANISLAUS
ORANGE
LOS ANGELES
FRESNO
IMPERIAL
SAN DIEGO
RIVERSIDE
RIVERSIDE
LOS ANGELES
LOS ANGELES
AMADOR
ORANGE
LOS ANGELES
SACRAMENTO
AMADOR
FRESNO
MONTEREY
FRESNO
LOS ANGELES
CONTRA COSTA
ORANGE
ORANGE
ORANGE
ORANGE
ORANGE
LOS ANGELES
RIVERSIDE
ORANGE
LAKE
LOS ANGELES
SAN DIEGO
LOS ANGELES
LOS ANGELES
ORANGE
LOS ANGELES
RIVERSIDE
MARIN
SAN JOAQUIN
LOS ANGELES
LOS ANGELES
SAN DIEGO
KINGS
PLACER
TULARE
SUTTER
ALAMEDA
MERCED
SAN JOAQUIN
SAN BERNARDINO
LOS ANGELES
SANTA BARBARA
LOS ANGELES
PLACER
ORANGE
SANTA CLARA
SANTA CLARA
LOS ANGELES
MERCED
SANTA CLARA
SIERRA
LOS ANGELES
MADERA
LOS ANGELES
MONO
LOS ANGELES
SAN JOAQUIN
KERN
MONTEREY
CONTRA COSTA
YUBA
LOS ANGELES
KERN
FRESNO
SAN MATEO
MERCED
SAN MATEO
MARIN
SANTA CLARA
ORANGE

CLASS

GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW

CITY

MODESTO-----------------MONROVIA----------------MONTAGUE----------------MONTCLAIR---------------MONTEBELLO--------------MONTEREY----------------MONTEREY PARK-----------MONTE SERENO------------MOORPARK----------------MORAGA------------------MORENO VALLEY-----------MORGAN HILL-------------MORRO BAY---------------MOUNTAIN VIEW-----------MT SHASTA---------------MURRIETA----------------NAPA--------------------NATIONAL CITY-----------NEEDLES-----------------NEVADA CITY-------------NEWARK------------------NEWMAN------------------NEWPORT BEACH-----------NORCO-------------------NORWALK-----------------NOVATO------------------OAKDALE-----------------OAKLAND-----------------OCEANSIDE---------------OJAI--------------------ONTARIO-----------------ORANGE------------------ORANGE COVE-------------ORINDA------------------ORLAND------------------OROVILLE----------------OXNARD------------------PACIFICA----------------PACIFIC GROVE-----------PALMDALE----------------PALM DESERT-------------PALM SPRINGS------------PALO ALTO---------------PALOS VERDES ESTATES----PARADISE----------------PARAMOUNT---------------PARLIER-----------------PASADENA----------------PASO ROBLES--SEE
EL PASO DE ROBLES
PATTERSON---------------PERRIS------------------PETALUMA----------------PICO RIVERA-------------PIEDMONT----------------PINOLE------------------PISMO BEACH-------------PITTSBURG---------------PLACENTIA---------------PLACERVILLE-------------PLEASANT HILL-----------PLEASANTON--------------PLYMOUTH----------------POINT ARENA-------------POMONA------------------PORTERVILLE-------------PORT HUENEME------------PORTOLA-----------------PORTOLA VALLEY----------POWAY-------------------RANCHO CUCAMONGA--------RANCHO MIRAGE-----------RANCHO PALOS VERDES-----RED BLUFF---------------REDDING-----------------REDLANDS----------------REDONDO BEACH-----------REDWOOD CITY------------REEDLEY-----------------RIALTO------------------RICHMOND----------------RIDGECREST--------------RIO DELL----------------RIO VISTA---------------RIPON-------------------RIVERBANK----------------

POPULATION
GROUP

ESTIMATED
POPULATION
JUNE 30, 1999

1990
FEDERAL
CENSUS

COUNTY
LOCATION

CLASS

100,001
25,001
UNDER
25,001
50,001
25,001
50,001
UNDER
25,001
10,000
100,001
25,001
10,000
50,001
UNDER
25,001
50,001
50,001
UNDER
UNDER
25,001
UNDER
50,001
25,001
100,001
25,001
10,000
OVER
100,001
UNDER
100,001
100,001
UNDER
10,000
UNDER
10,000
100,001
25,001
10,000
100,001
25,001
25,001
50,001
10,000
25,001
50,001
10,000
100,001

- 250,000
- 50,000
10,000
- 50,000
- 100,000
- 50,000
- 100,000
10,000
- 50,000
- 25,000
- 250,000
- 50,000
- 25,000
- 100,000
10,000
- 50,000
- 100,000
- 100,000
10,000
10,000
- 50,000
10,000
- 100,000
- 50,000
- 250,000
- 50,000
- 25,000
250,000
- 250,000
10,000
- 250,000
- 250,000
10,000
- 25,000
10,000
- 25,000
- 250,000
- 50,000
- 25,000
- 250,000
- 50,000
- 50,000
- 100,000
- 25,000
- 50,000
- 100,000
- 25,000
- 250,000

184,590
40,540
1,459
30,600
64,308
33,775
66,572
3,443
29,589
16,737
139,052
31,896
10,021
75,201
3,697
41,541
69,938
58,632
6,004
2,938
42,764
6,015
73,965
25,485
103,498
49,072
14,717
399,916
157,869
8,211
145,886
127,603
7,859
17,348
5,796
12,768
158,250
40,719
17,472
120,132
36,287
42,876
61,189
14,545
27,060
55,978
11,092
142,500

164,746
35,761
1,415
28,434
59,564
31,954
60,738
3,287
25,494
15,852
118,779
23,928
9,664
67,365
3,460
---------61,842
54,249
5,191
2,855
37,861
4,158
66,643
23,302
94,279
47,585
11,961
372,242
128,090
7,613
133,179
110,658
5,604
16,642
5,052
11,885
142,560
37,670
16,117
68,842
23,252
40,181
55,900
13,512
25,408
47,669
7,938
----------

STANISLAUS
LOS ANGELES
SISKIYOU
SAN BERNARDINO
LOS ANGELES
MONTEREY
LOS ANGELES
SANTA CLARA
VENTURA
CONTRA COSTA
RIVERSIDE
SANTA CLARA
SAN LUIS OBISPO
SANTA CLARA
SISKIYOU
RIVERSIDE
NAPA
SAN DIEGO
SAN BERNARDINO
NEVADA
ALAMEDA
STANISLAUS
ORANGE
RIVERSIDE
LOS ANGELES
MARIN
STANISLAUS
ALAMEDA
SAN DIEGO
VENTURA
SAN BERNARDINO
ORANGE
FRESNO
CONTRA COSTA
GLENN
BUTTE
VENTURA
SAN MATEO
MONTEREY
LOS ANGELES
RIVERSIDE
RIVERSIDE
SANTA CLARA
LOS ANGELES
BUTTE
LOS ANGELES
FRESNO
LOS ANGELES

CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED

10,000
25,001
50,001
50,001
10,000
10,000
UNDER
50,001
25,001
UNDER
25,001
50,001
UNDER
UNDER
100,001
25,001
10,000
UNDER
UNDER
25,001
100,001
10,000
25,001
10,000
50,001
50,001
50,001
50,001
10,000
50,001
50,001
25,001
UNDER
UNDER
UNDER
10,000

- 25,000
- 50,000
- 100,000
- 100,000
- 25,000
- 25,000
10,000
- 100,000
- 50,000
10,000
- 50,000
- 100,000
10,000
10,000
- 250,000
- 50,000
- 25,000
10,000
10,000
- 50,000
- 250,000
- 25,000
- 50,000
- 25,000
- 100,000
- 100,000
- 100,000
- 100,000
- 25,000
- 100,000
- 100,000
- 50,000
10,000
10,000
10,000
- 25,000

10,386
31,565
51,668
63,916
11,582
18,592
8,482
53,014
49,127
9,287
32,910
64,254
844
437
145,384
37,014
22,621
2,274
4,585
48,393
121,840
11,419
44,345
13,497
78,675
67,284
66,786
76,554
20,534
82,593
93,813
29,931
3,052
4,350
9,995
14,469

8,626
21,460
43,166
59,177
10,602
17,460
7,669
47,607
41,259
8,286
31,585
50,553
811
407
131,723
29,563
20,322
2,193
4,195
43,516
101,409
9,778
41,659
12,363
66,462
60,394
60,167
66,072
15,791
72,395
86,019
27,725
2,997
3,316
7,455
8,547

STANISLAUS
RIVERSIDE
SONOMA
LOS ANGELES
ALAMEDA
CONTRA COSTA
SAN LUIS OBISPO
CONTRA COSTA
ORANGE
EL DORADO
CONTRA COSTA
ALAMEDA
AMADOR
MENDOCINO
LOS ANGELES
TULARE
VENTURA
PLUMAS
SAN MATEO
SAN DIEGO
SAN BERNARDINO
RIVERSIDE
LOS ANGELES
TEHAMA
SHASTA
SAN BERNARDINO
LOS ANGELES
SAN MATEO
FRESNO
SAN BERNARDINO
CONTRA COSTA
KERN
HUMBOLDT
SOLANO
SAN JOAQUIN
STANISLAUS

GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW

TABLE 1.

CITIES--CONTINUED

ALPHABETICAL LIST OF CITIES, POPULATION DATA, AND LOCATION BY COUNTY AND CLASS AS OF FISCAL YEAR ENDED JUNE 30, 1999
CITY

RIVERSIDE---------------ROCKLIN-----------------ROHNERT PARK------------ROLLING HILLS-----------ROLLING HILLS ESTATES---ROSEMEAD----------------ROSEVILLE---------------ROSS--------------------SACRAMENTO--------------SALINAS-----------------SAN ANSELMO-------------SAN BERNARDINO----------SAN BRUNO---------------SAN BUENAVENTURA--------SAN CARLOS--------------SAN CLEMENTE------------SAND CITY---------------SAN DIEGO---------------SAN DIMAS---------------SAN FERNANDO------------SAN FRANCISCO-----------SAN GABRIEL-------------SANGER------------------SAN JACINTO-------------SAN JOAQUIN-------------SAN JOSE----------------SAN JUAN BAUTISTA-------SAN JUAN CAPISTRANO-----SAN LEANDRO-------------SAN LUIS OBISPO---------SAN MARCOS--------------SAN MARINO--------------SAN MATEO---------------SAN PABLO---------------SAN RAFAEL--------------SAN RAMON---------------SANTA ANA---------------SANTA BARBARA-----------SANTA CLARA-------------SANTA CLARITA-----------SANTA CRUZ--------------SANTA FE SPRINGS--------SANTA MARIA-------------SANTA MONICA------------SANTA PAULA-------------SANTA ROSA--------------SANTEE------------------SARATOGA----------------SAUSALITO---------------SCOTTS VALLEY-----------SEAL BEACH--------------SEASIDE-----------------SEBASTOPOL--------------SELMA-------------------SHAFTER-----------------SHASTA LAKE-------------SIERRA MADRE------------SIGNAL HILL-------------SIMI VALLEY-------------SOLANA BEACH------------SOLEDAD-----------------SOLVANG-----------------SONOMA------------------SONORA------------------SOUTH EL MONTE----------SOUTH GATE---------------

POPULATION
GROUP

OVER
25,001
25,001
UNDER
UNDER
50,001
50,001
UNDER
OVER
100,001
10,000
100,001
25,001
100,001
25,001
25,001
UNDER
OVER
25,001
10,000
OVER
25,001
10,000
25,001
UNDER
OVER
UNDER
25,001
50,001
25,001
50,001
10,000
50,001
25,001
50,001
25,001
OVER
50,001
100,001
100,001
50,001
10,000
50,001
50,001
25,001
100,001
50,001
25,001
UNDER
10,000
25,001
25,001
UNDER
10,000
10,000
10,000
10,000
UNDER
100,001
10,000
10,000
UNDER
UNDER
UNDER
10,000
50,001

-

-

-

250,000
50,000
50,000
10,000
10,000
100,000
100,000
10,000
250,000
250,000
25,000
250,000
50,000
250,000
50,000
50,000
10,000
250,000
50,000
25,000
250,000
50,000
25,000
50,000
10,000
250,000
10,000
50,000
100,000
50,000
100,000
25,000
100,000
50,000
100,000
50,000
250,000
100,000
250,000
250,000
100,000
25,000
100,000
100,000
50,000
250,000
100,000
50,000
10,000
25,000
50,000
50,000
10,000
25,000
25,000
25,000
25,000
10,000
250,000
25,000
25,000
10,000
10,000
10,000
25,000
100,000

ESTIMATED
POPULATION
JUNE 30, 1999
254,262
31,710
40,032
2,044
8,625
56,664
71,599
2,305
403,312
131,128
12,448
185,942
41,617
102,319
28,751
49,253
198
1,254,281
36,932
24,474
790,498
41,116
18,847
25,243
3,095
909,062
1,655
32,099
75,376
43,704
52,074
13,880
94,084
26,728
54,402
44,688
314,990
91,909
102,682
167,507
55,717
16,313
71,961
94,220
27,123
138,742
57,389
31,255
7,819
10,698
27,192
39,979
7,908
18,447
11,645
13,677
11,607
9,133
108,926
14,152
23,201
5,299
9,282
4,399
22,494
94,387

1990
FEDERAL
CENSUS
226,546
18,806
36,326
1,871
7,789
51,638
44,685
2,123
369,365
108,777
11,735
164,164
38,961
92,557
26,167
41,100
192
---------32,402
22,580
723,959
37,120
16,839
16,210
2,311
782,248
1,570
26,183
68,223
41,958
38,974
12,959
85,486
25,158
48,404
---------293,827
85,571
93,613
110,690
49,711
15,520
61,552
86,905
25,062
113,261
52,902
28,061
7,152
8,615
25,098
38,901
7,008
14,757
8,409
---------10,762
8,371
100,217
12,956
7,161
4,741
8,121
4,153
20,850
86,284

COUNTY
LOCATION

RIVERSIDE
PLACER
SONOMA
LOS ANGELES
LOS ANGELES
LOS ANGELES
PLACER
MARIN
SACRAMENTO
MONTEREY
MARIN
SAN BERNARDINO
SAN MATEO
VENTURA
SAN MATEO
ORANGE
MONTEREY
SAN DIEGO
LOS ANGELES
LOS ANGELES
SAN FRANCISCO
LOS ANGELES
FRESNO
RIVERSIDE
FRESNO
SANTA CLARA
SAN BENITO
ORANGE
ALAMEDA
SAN LUIS OBISPO
SAN DIEGO
LOS ANGELES
SAN MATEO
CONTRA COSTA
MARIN
CONTRA COSTA
ORANGE
SANTA BARBARA
SANTA CLARA
LOS ANGELES
SANTA CRUZ
LOS ANGELES
SANTA BARBARA
LOS ANGELES
VENTURA
SONOMA
SAN DIEGO
SANTA CLARA
MARIN
SANTA CRUZ
ORANGE
MONTEREY
SONOMA
FRESNO
KERN
SHASTA
LOS ANGELES
LOS ANGELES
VENTURA
SAN DIEGO
MONTEREY
SANTA BARBARA
SONOMA
TUOLUMNE
LOS ANGELES
LOS ANGELES

CLASS

CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
CHARTERED
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
CHARTERED
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW

CITY

SOUTH LAKE TAHOE--------SOUTH PASADENA----------SOUTH SAN FRANCISCO-----STANTON-----------------ST HELENA---------------STOCKTON----------------SUISUN CITY-------------SUNNYVALE---------------SUSANVILLE--------------SUTTER CREEK------------TAFT--------------------TEHACHAPI---------------TEHAMA------------------TEMECULA----------------TEMPLE CITY-------------THOUSAND OAKS-----------TIBURON-----------------TORRANCE----------------TRACY-------------------TRINIDAD----------------TRUCKEE-----------------TULARE------------------TULELAKE----------------TURLOCK-----------------TUSTIN------------------TWENTYNINE PALMS--------UKIAH-------------------UNION CITY--------------UPLAND------------------VACAVILLE---------------VALLEJO-----------------VENTURA--SEE
SAN BUENAVENTURA
VERNON------------------VICTORVILLE-------------VILLA PARK--------------VISALIA-----------------VISTA-------------------WALNUT------------------WALNUT CREEK------------WASCO-------------------WATERFORD---------------WATSONVILLE-------------WEED--------------------WEST COVINA-------------WEST HOLLYWOOD----------WESTLAKE VILLAGE--------WESTMINSTER-------------WESTMORLAND-------------WEST SACRAMENTO---------WHEATLAND---------------WHITTIER----------------WILLIAMS----------------WILLITS-----------------WILLOWS-----------------WINDSOR-----------------WINTERS-----------------WOODLAKE----------------WOODLAND----------------WOODSIDE----------------YORBA LINDA-------------YOUNTVILLE--------------YREKA-------------------YUBA CITY---------------YUCAIPA-----------------YUCCA VALLEY------------STATE TOTAL--------------

POPULATION
GROUP

ESTIMATED
POPULATION
JUNE 30, 1999

1990
FEDERAL
CENSUS

COUNTY
LOCATION

CLASS

10,000
25,001
50,001
25,001
UNDER
100,001
25,001
100,001
10,000
UNDER
UNDER
10,000
UNDER
25,001
25,001
100,001
UNDER
100,001
50,001
UNDER
10,000
25,001
UNDER
50,001
50,001
10,000
10,000
50,001
50,001
50,001
100,001

- 25,000
- 50,000
- 100,000
- 50,000
10,000
- 250,000
- 50,000
- 250,000
- 25,000
10,000
10,000
- 25,000
10,000
- 50,000
- 50,000
- 250,000
10,000
- 250,000
- 100,000
10,000
- 25,000
- 50,000
10,000
- 100,000
- 100,000
- 25,000
- 25,000
- 100,000
- 100,000
- 100,000
- 250,000

23,932
25,743
60,938
33,853
6,095
243,673
26,750
132,940
17,466
2,066
8,958
12,802
438
48,828
34,366
117,573
8,861
145,769
50,307
377
16,911
41,356
1,032
51,938
66,834
15,005
15,059
65,400
67,897
89,403
116,148

21,586
23,936
54,312
30,491
4,990
210,943
22,704
117,324
7,279
1,835
5,902
5,791
401
27,099
31,100
104,352
7,532
133,107
33,558
362
---------33,249
1,010
42,224
50,689
11,821
14,632
53,762
63,374
71,479
109,199

EL DORADO
LOS ANGELES
SAN MATEO
ORANGE
NAPA
SAN JOAQUIN
SOLANO
SANTA CLARA
LASSEN
AMADOR
KERN
KERN
TEHAMA
RIVERSIDE
LOS ANGELES
VENTURA
MARIN
LOS ANGELES
SAN JOAQUIN
HUMBOLDT
NEVADA
TULARE
SISKIYOU
STANISLAUS
ORANGE
SAN BERNARDINO
MENDOCINO
ALAMEDA
SAN BERNARDINO
SOLANO
SOLANO

GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED

UNDER
50,001
UNDER
50,001
50,001
25,001
50,001
10,000
UNDER
25,001
UNDER
100,001
25,001
UNDER
50,001
UNDER
25,001
UNDER
50,001
UNDER
UNDER
UNDER
10,000
UNDER
UNDER
25,001
UNDER
50,001
UNDER
UNDER
25,001
50,001
25,001

10,000
- 100,000
10,000
- 100,000
- 100,000
- 50,000
- 100,000
- 25,000
10,000
- 50,000
10,000
- 250,000
- 50,000
10,000
- 100,000
10,000
- 50,000
10,000
- 100,000
10,000
10,000
10,000
- 25,000
10,000
10,000
- 50,000
10,000
- 100,000
10,000
10,000
- 50,000
- 100,000
- 50,000

84
62,825
6,630
94,816
84,361
32,864
63,944
20,326
6,610
37,514
3,226
106,521
38,533
8,508
86,248
1,718
42,810
2,011
85,336
3,101
5,234
6,472
20,395
5,347
6,281
45,600
5,689
61,839
3,742
7,502
35,057
53,139
25,293
27,673,455

---------40,674
6,299
75,659
71,865
29,105
60,569
12,412
4,771
31,099
3,062
96,086
---------7,455
78,293
1,380
28,898
1,631
77,671
2,297
5,027
5,988
---------4,639
5,678
39,802
5,035
52,422
3,259
6,948
27,437
32,824
---------22,107,260

LOS ANGELES
SAN BERNARDINO
ORANGE
TULARE
SAN DIEGO
LOS ANGELES
CONTRA COSTA
KERN
STANISLAUS
SANTA CRUZ
SISKIYOU
LOS ANGELES
LOS ANGELES
LOS ANGELES
ORANGE
IMPERIAL
YOLO
YUBA
LOS ANGELES
COLUSA
MENDOCINO
GLENN
SONOMA
YOLO
TULARE
YOLO
SAN MATEO
ORANGE
NAPA
SISKIYOU
SUTTER
SAN BERNARDINO
SAN BERNARDINO

CHARTERED
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
CHARTERED
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW
GENERAL LAW

PAGE

3

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99

PAGE

(POPULATION UNDER 10,000)
ALTURAS (MODOC COUNTY)

AMADOR (AMADOR COUNTY)

(CURRENT EST. POP. 3,382)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 214)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$12,312
-------------------------------------------------------------------------------------

$211,164
--------------135
----------------------------476,933
--------------102,041
29,772
15,563
2,173
-----------------------------

$211,164
--------------135
----------------------------476,933
12,312
102,041
29,772
15,563
2,173
-----------------------------

------------------------------------------------------------------------------------$1,254
-------------------------------------------------------------------------------------

$18,493
--------------------------------------------------------11,175
----------------------------1,207
2,025
340
-----------------------------

$18,493
--------------------------------------------------------11,175
1,254
--------------1,207
2,025
340
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

--------------1,499

--------------893

--------------2,392

-----------------------------

--------------5,006

--------------5,006

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

6,975
30,704

--------------6,149

6,975
36,853

203
---------------

-----------------------------

203
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

25,732
-------------------------------------------

10,122
10,988
--------------1,023

35,854
10,988
--------------1,023

5,933
-------------------------------------------

13,868
14,450
-----------------------------

19,801
14,450
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------63,538
34,961
------------------------------------------96,744
---------------

149,223
----------------------------5,453
--------------54
-----------------------------------------------------------------------

149,223
----------------------------5,453
63,538
35,015
------------------------------------------96,744
---------------

--------------------------------------------------------10,414
189
------------------------------------------45,753
---------------

8,414
----------------------------248
--------------3
-----------------------------------------------------------------------

8,414
----------------------------248
10,414
192
------------------------------------------45,753
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

----------------------------485
10,762
5,083
----------------------------6,500
285,692
--------------------------------------------------------20,251
52,714
563,066
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------485
10,762
5,083
----------------------------6,500
285,692
--------------------------------------------------------20,251
52,714
563,066
---------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------38,752
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------38,752
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------19,275

----------------------------19,275

----------------------------2,825

----------------------------51,780

----------------------------54,605

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$1,217,018

$1,040,961

$2,257,979

$105,323

$127,009

$232,332

4

TABLE 2.

CITIES

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
ALTURAS
FUNCTION ACTIVITY
GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

OPERATING
EXPENDITURE

PROVIDER

$16,007
144,068

PUBLIC SAFETY
POLICE----------------------543,615
FIRE------------------------99,735
EMERGENCY MEDICAL SERVICES--1,340
ANIMAL REGULATION-----------21,459
WEED ABATEMENT--------------5,366
STREET LIGHTING-------------34,004
DISASTER PREPAREDNESS-------- --------------OTHER------------------------ ---------------

A
AB
BE
E

CAPITAL
OUTLAY

AMADOR

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

$16,000
---------------

$32,007
144,068

-----------------------------

$32,007
144,068

$6,392
48,735

--------------15,697
-------------------------------------------------------------------------------------

543,615
115,432
1,340
21,459
5,366
34,004
-----------------------------

$67,934
485
--------------6,582
6,500
-------------------------------------------

475,681
114,947
1,340
14,877
-1,134
34,004
-----------------------------

9,200
670
--------------305
91
4,956
16
39,342

112,394
-------------------------------------------------------------------------------------

268,075
-------------------------------------------------------------------------------------

177,300
-------------------------------------------------------------------------------------

90,775
-------------------------------------------------------------------------------------

49,229
------------------------------------------- E
-------------------------------------------

C
BC
BCE
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$6,392
48,735

-----------------------------

$6,392
48,735

-----------------------------------------------------------------------------------------------------------------

9,200
670
--------------305
91
4,956
16
39,342

$203
189
----------------------------------------------------------------------45,753

8,997
481
--------------305
91
4,956
16
-6,411

---------------------------------------------------------------------------------------------------

49,229
-------------------------------------------------------------------------------------

11,668
-------------------------------------------------------------------------------------

37,561
-------------------------------------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

155,681
------------------------------------------- F
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

43,000

---------------

43,000

--------------- CD

---------------

---------------

---------------

---------------

26,123
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

26,123
-----------------------------------------------------------------------

10,762
-----------------------------------------------------------------------

15,361
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- E
351,674 A
-----------------------------

-------------------------------------------------------------------------------------

------------------------------------------351,674
-----------------------------

------------------------------------------290,763
-----------------------------

------------------------------------------60,911
-----------------------------

------------------------------------------- D
32,077 A
--------------3,225

-------------------------------------------------------------------------------------

------------------------------------------32,077
--------------3,225

------------------------------------------44,685
--------------2,825

-------------------------------------------12,608
--------------400

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

50,721 AE
----------------------------- E
13,220
64,540
-------------------------------------------

--------------------------------------------------------6,015
-------------------------------------------

50,721
----------------------------13,220
70,555
-------------------------------------------

20,251
------------------------------------------52,758
-------------------------------------------

30,470
----------------------------13,220
17,797
-------------------------------------------

--------------- B
----------------------------- E
457
---------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

------------------------------------------457
---------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

------------------------------------------457
---------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------537,849 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

---------------------------------------------------------

537,849
-------------------------------------------

583,683
-------------------------------------------

-45,834
-------------------------------------------

--------------- C
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$150,106

$2,258,508

$1,217,018

$1,041,490

$194,695

---------------

$194,695

$105,323

$89,372

TOTAL EXPENDITURES---------

43,000 BE

$2,108,402
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$1,157,537
87,612,686

TOTAL ASSESSED----

$88,770,223

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,868,787
3,739,095

TOTAL EXEMPTIONS

$8,607,882

NET ASSESSED VALUE

$80,162,341

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$177,383
5,267

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$11,523,013
TOTAL ASSESSED----

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

$4,872,868
$616,035

$15,871
385

$11,523,013

LESS EXEMPTIONS:
HOMEOWNERS-------$350,000
OTHER------------- -----------------TOTAL EXEMPTIONS

$350,000

NET ASSESSED VALUE

$11,173,013

$182,650

VOTER APPROVED TAX RATE------------ ---------

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$16,256

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

-----------------------------

5

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
ANDERSON (SHASTA COUNTY)

ANGELS (CALAVERAS COUNTY)

(CURRENT EST. POP. 8,865)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 2,991)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$366,947
--------------1,006
----------------------------1,006,680
--------------120,303
114,794
38,489
9,428
--------------45,570

$366,947
--------------1,006
----------------------------1,006,680
--------------120,303
114,794
38,489
9,428
--------------45,570

------------------------------------------------------------------------------------------------------------------------------------------------------------------------$30

$172,233
----------------------------6,614
--------------451,801
--------------117,477
44,621
20,226
----------------------------3,390

$172,233
----------------------------6,614
--------------451,801
--------------117,477
44,621
20,226
----------------------------3,420

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

------------------------------------------62,882
---------------

-----------------------------------------------------------------------

------------------------------------------62,882
---------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

$79,361
188,194

--------------840

79,361
189,034

--------------54,455

-----------------------------

--------------54,455

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

28,910
---------------

--------------27,120

28,910
27,120

-232
---------------

-----------------------------

-232
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

128,041
----------------------------52,202

68,080
9,750
-----------------------------

196,121
9,750
--------------52,202

78,977
-------------------------------------------

15,293
750
-----------------------------

94,270
750
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------182,122
263,615
91,459
----------------------------606,734
---------------

353,665
----------------------------10,427
--------------142
-----------------------------------------------------------------------

353,665
----------------------------10,427
182,122
263,757
91,459
----------------------------606,734
---------------

--------------------------------------------------------56,858
131,981
25,000
----------------------------54,657
---------------

125,757
----------------------------3,700
--------------48
-----------------------------------------------------------------------

125,757
----------------------------3,700
56,858
132,029
25,000
----------------------------54,657
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

81,598
67,427
--------------17,978
1,715
22,664
59,636
--------------654,349
--------------------------------------------------------141,151
--------------814,720
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

81,598
67,427
--------------17,978
1,715
22,664
59,636
--------------654,349
--------------------------------------------------------141,151
--------------814,720
---------------------------------------------------------------------------------------------------------------------------------------------

--------------61,637
15,468
4,800
--------------142,119
2,562
--------------686,303
------------------------------------------322,700
1,561
--------------707,128
----------------------------------------------------------------------------------------------------------------115,723
539

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------61,637
15,468
4,800
--------------142,119
2,562
--------------686,303
------------------------------------------322,700
1,561
--------------707,128
----------------------------------------------------------------------------------------------------------------115,723
539

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

4,375
--------------46,586

1,520
3,620
251,387

5,895
3,620
297,973

--------------12,520
---------------

----------------------------68,859

--------------12,520
68,859

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,532,837

$2,429,768

$5,962,605

$2,537,668

$1,030,769

$3,568,437

6

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
ANDERSON
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$26,604
845,232

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,682,057
----------------------------34,298
---------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

PROVIDER

CAPITAL
OUTLAY

ANGELS

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$121,584

$26,604
966,816

--------------$132,416

$26,604
834,400

$37,294
216,521

1,234
--------------------------------------------------------40,481
-----------------------------

1,683,291
----------------------------34,298
--------------40,481
-----------------------------

305,996
----------------------------5,433
---------------------------------------------------------

1,377,295
----------------------------28,865
--------------40,481
-----------------------------

547,018
200,842
------------------------------------------29,000
-----------------------------

420,777
------------------------------------------- C
-------------------------------------------

547,981
-------------------------------------------------------------------------------------

968,758
-------------------------------------------------------------------------------------

402,983
-------------------------------------------------------------------------------------

565,775
-------------------------------------------------------------------------------------

235,251
32,765
----------------------------- D
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------91,726 A
CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----95,741
REDEVELOPMENT---------------20,144
HOUSING---------------------- --------------EMPLOYMENT------------------- --------------COMMUNITY PROMOTION---------48,679
OTHER-----------------------713,068

---------------

91,726

---------------

91,726

----------------------------------------------------------------------53,340

95,741
20,144
----------------------------48,679
766,408

201,601
--------------658,936
--------------30,776
---------------

-105,860
20,144
-658,936
--------------17,903
766,408

19,038
--------------5,987
--------------24,935
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
697,035 A
-----------------------------

------------------------------------------53,197
-----------------------------

------------------------------------------750,232
-----------------------------

------------------------------------------756,157
-----------------------------

-------------------------------------------5,925
-----------------------------

------------------------------------------- D
460,567 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

311,279 A
----------------------------- C
-----------------------------------------------------------------------

2,275
---------------------------------------------------------------------------------------------------

313,554
---------------------------------------------------------------------------------------------------

141,151
---------------------------------------------------------------------------------------------------

172,403
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------503,037 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER-----------------------24,809

71,685
-------------------------------------------

574,722
----------------------------24,809

897,388
-------------------------------------------

-322,666
----------------------------24,809

A
E
E
C

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$119
27,363

$37,413
243,884

--------------$125,493

$37,413
118,391

22,078
---------------------------------------------------------------------------------------------------

569,096
200,842
------------------------------------------29,000
-----------------------------

115,285
20,788
------------------------------------------62,882
-----------------------------

453,811
180,054
-------------------------------------------33,882
-----------------------------

18,727
-------------------------------------------------------------------------------------

253,978
32,765
-----------------------------------------------------------------------

99,558
--------------322,700
---------------------------------------------------------

154,420
32,765
-322,700
---------------------------------------------------------

---------------

155,719

---------------

155,719

-------------------------------------------------------------------------------------

19,038
--------------5,987
--------------24,935
---------------

201,374
--------------3,482
-------------------------------------------

-182,336
--------------2,505
--------------24,935
---------------

-------------------------------------------------------------------------------------

------------------------------------------460,567
-----------------------------

------------------------------------------826,014
-----------------------------

-------------------------------------------365,447
-----------------------------

38,036 A
--------------1,800 E
37,915
---------------------------------------------------------

618
---------------------------------------------------------------------------------------------------

38,654
--------------1,800
37,915
---------------------------------------------------------

1,561
----------------------------11,801
---------------------------------------------------------

37,093
--------------1,800
26,114
---------------------------------------------------------

514,757 A
-------------------------------------------

---------------------------------------------------------

514,757
-------------------------------------------

746,730
-------------------------------------------

-231,973
-------------------------------------------

A
AB
ABE
D

155,719 ABC

OTHER--------------------------

193,889

5,800

199,689

---------------

199,689

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES---------

$5,708,375

$897,577

$6,605,952

$3,532,837

$3,073,115

$2,557,445

$68,905

$2,626,350

$2,537,668

$88,682

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$96,648
292,770,930

TOTAL ASSESSED----

$292,867,578

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$10,826,908
9,237,897

TOTAL EXEMPTIONS

$20,064,805

NET ASSESSED VALUE

$272,802,773

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$406,199
12,795

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$186,174,179
TOTAL ASSESSED----

$186,174,179

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,350,187
3,496,692

TOTAL EXEMPTIONS

$7,846,879

NET ASSESSED VALUE

$178,327,300

$418,994

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

$5,858,698
$2,268,594

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$173,010
3,769

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$176,779

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$1,450,488
$996,872

CITY OF ANGELS - SEE APPENDIX B
PAGE

7

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
ATHERTON (SAN MATEO COUNTY)

AVALON (LOS ANGELES COUNTY)

(CURRENT EST. POP. 7,519)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 3,572)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$209,366
-------------------------------------------------------------------------------------

$1,958,858
--------------------------------------------------------231,075
----------------------------232,483
195,621
185,067
-----------------------------

$1,958,858
--------------------------------------------------------231,075
209,366
--------------232,483
195,621
185,067
-----------------------------

------------------------------------------------------------------------------------$142,109
-------------------------------------------------------------------------------------

$182,155
--------------------------------------------------------628,811
--------------1,995,525
72,358
78,103
9,615
33,588
217,655

$182,155
--------------------------------------------------------628,811
142,109
1,995,525
72,358
78,103
9,615
33,588
217,655

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

----------------------------1,440,625
-----------------------------

-----------------------------------------------------------------------

----------------------------1,440,625
-----------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

771,546
7,100

-----------------------------

771,546
7,100

22,277
23,862

--------------28,854

22,277
52,716

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

112,403
---------------

-----------------------------

112,403
---------------

48,666
---------------

--------------21,858

48,666
21,858

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

46,172
-------------------------------------------

202,913
-------------------------------------------

249,085
-------------------------------------------

61,247
----------------------------32,501

73,882
13,573
-----------------------------

135,129
13,573
--------------32,501

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------151,996
103,959
-----------------------------------------------------------------------

352,566
----------------------------35,291
--------------120
-----------------------------------------------------------------------

352,566
----------------------------35,291
151,996
104,079
-----------------------------------------------------------------------

--------------------------------------------------------67,763
235,413
------------------------------------------155,759
---------------

153,133
----------------------------3,500
--------------6,016
--------------501,577
-------------------------------------------

153,133
----------------------------3,500
67,763
241,429
--------------501,577
--------------155,759
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

40,845
128,161
----------------------------------------------------------------------------------------------------------------------------------------------------------329,352
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

40,845
128,161
----------------------------------------------------------------------------------------------------------------------------------------------------------329,352
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------6,591
9,172
--------------------------------------------------------1,124,704
--------------83,406
----------------------------34,354
----------------------------------------------------------------------18,001
--------------3,428,161
19,782
460,644
--------------111,616

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------6,591
9,172
--------------------------------------------------------1,124,704
--------------83,406
----------------------------34,354
----------------------------------------------------------------------18,001
--------------3,428,161
19,782
460,644
--------------111,616

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------97,384

----------------------------97,384

--------------7,181
19,622

-------------------------------------------

--------------7,181
19,622

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,341,525

$3,491,378

$6,832,903

$6,112,831

$4,020,203

$10,133,034

8

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
ATHERTON
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$36,891
855,095

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

3,343,829
----------------------------------------------------------------------14,079
---------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

675,978
------------------------------------------- C
-------------------------------------------

A
C
C
C

CAPITAL
OUTLAY

AVALON

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$36,891
855,095

--------------$7,100

$36,891
847,995

$13,000
1,285,857

-----------------------------------------------------------------------------------------------------------------

3,343,829
----------------------------------------------------------------------14,079
---------------

1,786,123
---------------------------------------------------------------------------------------------------

1,557,706
----------------------------------------------------------------------14,079
---------------

702,286
574,889
----------------------------------------------------------------------22,865

$728,924
-------------------------------------------------------------------------------------

1,404,902
-------------------------------------------------------------------------------------

406,559
-------------------------------------------------------------------------------------

998,343
-------------------------------------------------------------------------------------

49,580
----------------------------555,061 D
--------------2,639,864
---------------

C
A
AC
E

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$8,750

$13,000
1,294,607

--------------$780

$13,000
1,293,827

--------------24,020
-------------------------------------------------------------------------------------

702,286
598,909
----------------------------------------------------------------------22,865

7,849
6,752
83,406
1,143
---------------------------------------------------------

694,437
592,157
-83,406
-1,143
------------------------------------------22,865

23,464
-------------------------------------------------------------------------------------

73,044
----------------------------555,061
--------------2,639,864
---------------

67,763
--------------48,666
602,753
--------------3,691,919
---------------

5,281
---------------48,666
-47,692
---------------1,052,055
---------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- D

---------------

---------------

---------------

---------------

3,732

126,814

---------------

126,814

903,440
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

903,440
-----------------------------------------------------------------------

812,391
-----------------------------------------------------------------------

91,049
-----------------------------------------------------------------------

--------------195,752
----------------------------524,344
294,765

----------------------------------------------------------------------13,547

--------------195,752
----------------------------524,344
308,312

53,227
166,399
----------------------------14,012
26,803

-53,227
29,353
----------------------------510,332
281,509

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- C
--------------- C
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

--------------518,600
--------------- D
784,912 AD
-----------------------------

-------------------------------------------------------------------------------------

--------------518,600
--------------784,912
-----------------------------

--------------19,782
--------------1,157,606
18,001
---------------

--------------498,818
---------------372,694
-18,001
---------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

506,927 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

506,927
---------------------------------------------------------------------------------------------------

329,352
---------------------------------------------------------------------------------------------------

177,575
---------------------------------------------------------------------------------------------------

183,418 A
----------------------------- E
--------------------------------------------------------98,619

11,091
177,779
-------------------------------------------------------------------------------------

194,509
177,779
----------------------------------------------------------------------98,619

34,354
------------------------------------------------------------------------------------111,616

160,155
177,779
-----------------------------------------------------------------------12,997

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

--------------- C
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

--------------- DE
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

20,236

---------------

20,236

---------------

20,236

$728,924

$7,065,163

$3,341,525

$3,723,638

$8,587,130

$262,383

$8,849,513

$6,112,831

$2,736,682

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

$6,336,239
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$90,932
2,435,494,185

TOTAL ASSESSED----

$2,435,585,117

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$14,732,200
39,298,446

TOTAL EXEMPTIONS

$54,030,646

NET ASSESSED VALUE

$2,381,554,471

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,984,793
26,781

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$25,000
370,298,683

TOTAL ASSESSED----

$370,323,683

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,983,800
3,265,500

TOTAL EXEMPTIONS

$5,249,300

NET ASSESSED VALUE

$365,074,383

$2,011,574

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

123,082 A

$5,340,356
$4,530,509

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$231,399
3,439

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$234,838

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$4,533,276
$3,021,844

CITY OF AVALON - SEE APPENDIX B
PAGE

9

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
BELVEDERE (MARIN COUNTY)

BIG BEAR LAKE (SAN BERNARDINO COUNTY)

(CURRENT EST. POP. 2,314)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 6,192)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$1,238,890
--------------2,415
----------------------------66,436
----------------------------68,800
69,372
58,540
-----------------------------

$1,238,890
--------------2,415
----------------------------66,436
----------------------------68,800
69,372
58,540
-----------------------------

--------------$60,993
--------------------------------------------------------413,356
-------------------------------------------------------------------------------------

$1,190,094
--------------8,464
--------------3,603
1,362,207
--------------1,419,625
360,754
33,089
82,400
-----------------------------

$1,190,094
60,993
8,464
--------------3,603
1,362,207
413,356
1,419,625
360,754
33,089
82,400
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

$254,681
---------------------------------------------------------

-----------------------------------------------------------------------

254,681
---------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

271,601
24,752

--------------15,541

271,601
40,293

154,610
110,392

--------------3,110

154,610
113,502

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

29,952
---------------

-----------------------------

29,952
---------------

74,717
---------------

--------------1,428

74,717
1,428

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

24,992
-------------------------------------------

78,348
37,598
-----------------------------

103,340
37,598
-----------------------------

930,251
16,918
-----------------------------

1,007,693
----------------------------2,826

1,937,944
16,918
--------------2,826

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------50,159
60,053
-----------------------------------------------------------------------

107,850
----------------------------17,618
--------------38
-----------------------------------------------------------------------

107,850
----------------------------17,618
50,159
60,091
-----------------------------------------------------------------------

--------------------------------------------------------116,275
357,926
------------------------------------------576,989
---------------

271,356
----------------------------14,357
--------------101
-----------------------------------------------------------------------

271,356
----------------------------14,357
116,275
358,027
------------------------------------------576,989
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

30
45
--------------143,391
--------------9,700
203
--------------747,732
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------203,552

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

30
45
--------------143,391
--------------9,700
203
--------------747,732
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------203,552

29,754
----------------------------106,798
--------------2,037
----------------------------2,667,378
1,046,388
------------------------------------------44,103
--------------7,846,228
----------------------------------------------------------------------------------------------------------------452,780
13,399

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

29,754
----------------------------106,798
--------------2,037
----------------------------2,667,378
1,046,388
------------------------------------------44,103
--------------7,846,228
----------------------------------------------------------------------------------------------------------------452,780
13,399

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

--------------10,500
23,912

--------------10,500
23,912

--------------1,087
---------------

----------------------------6,403

--------------1,087
6,403

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

800,385
---------------

-----------------------------

800,385
---------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$2,621,228

$1,795,858

$4,417,086

$15,022,379

$5,767,510

$20,789,889

10

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
BELVEDERE
FUNCTION ACTIVITY
GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

OPERATING
EXPENDITURE

PROVIDER

$3,274
529,499

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

BIG BEAR LAKE
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$5,584

$3,274
535,083

--------------$23,188

$3,274
511,895

$1,483,265
1,063,523

PUBLIC SAFETY
POLICE----------------------509,845 A
FIRE------------------------505,706 C
EMERGENCY MEDICAL SERVICES--- --------------- C
ANIMAL REGULATION-----------9,436
WEED ABATEMENT--------------- --------------STREET LIGHTING-------------7,522 E
DISASTER PREPAREDNESS-------538
OTHER------------------------ ---------------

8,263
---------------------------------------------------------------------------------------------------

518,108
505,706
--------------9,436
--------------7,522
538
---------------

34,576
301,183
-------------------------------------------------------------------------------------

483,532
204,523
--------------9,436
--------------7,522
538
---------------

1,351,507
----------------------------22,427
--------------59,604
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

21,623
36,849
----------------------------- F
----------------------------34,566

291,257
10,221
--------------------------------------------------------681,502

312,880
47,070
--------------------------------------------------------716,068

240,863
----------------------------------------------------------------------800,385

72,017
47,070
---------------------------------------------------------84,317

1,398,656
191,363
----------------------------- E
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

57,426 A

---------------

57,426

---------------

57,426

4,392

620,514

6,498

614,016

224,446
------------------------------------------18,861
---------------

47,078
-----------------------------------------------------------------------

271,524
------------------------------------------18,861
---------------

465,360
-----------------------------------------------------------------------

-193,836
------------------------------------------18,861
---------------

646,609
------------------------------------------26,812
---------------

8,092
-----------------------------------------------------------------------

654,701
------------------------------------------26,812
---------------

409,592
-----------------------------------------------------------------------

245,109
------------------------------------------26,812
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- C
709,395 C
-----------------------------

------------------------------------------110,580
-----------------------------

------------------------------------------819,975
-----------------------------

------------------------------------------755,673
-----------------------------

------------------------------------------64,302
-----------------------------

------------------------------------------- C
1,857,121 A
--------------1,371,181

------------------------------------------47,069
-----------------------------

------------------------------------------1,904,190
--------------1,371,181

----------------------------1,146,245
2,953,984
-----------------------------

-----------------------------1,146,245
-1,049,794
--------------1,371,181

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

3,160 C
----------------------------- C
------------------------------------------17,223
---------------

28,537
----------------------------------------------------------------------13,669
---------------

31,697
----------------------------------------------------------------------30,892
---------------

-----------------------------------------------------------------------------------------------------------------

31,697
----------------------------------------------------------------------30,892
---------------

117,219 A
----------------------------- E
------------------------------------------163,837
---------------

------------------------------------------------------------------------------------8,934
---------------

117,219
----------------------------------------------------------------------172,771
---------------

63,008
---------------------------------------------------------------------------------------------------

54,211
----------------------------------------------------------------------172,771
---------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

--------------- C
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

6,089,873 A
-------------------------------------------

2,008,707
-------------------------------------------

8,098,580
-------------------------------------------

8,273,973
-------------------------------------------

-175,393
-------------------------------------------

C
C
C
A

$24,805
148,769

$1,508,070
1,212,292

--------------$452,780

$1,508,070
759,512

-----------------------------------------------------------------------------------------------------------------

1,351,507
----------------------------22,427
--------------59,604
-----------------------------

90,349
----------------------------------------------------------------------576,989
---------------

1,261,158
----------------------------22,427
--------------59,604
-576,989
---------------

1,619,111
6,316
-----------------------------------------------------------------------

3,017,767
197,679
-----------------------------------------------------------------------

987,968
60,993
-----------------------------------------------------------------------

2,029,799
136,686
-----------------------------------------------------------------------

616,122 A

OTHER--------------------------

34,578

---------------

34,578

---------------

34,578

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES---------

$2,723,947

$1,196,691

$3,920,638

$2,621,228

$1,299,410

$16,459,119

$3,876,195

$20,335,314

$15,022,379

$5,312,935

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$673,373,361
TOTAL ASSESSED----

$673,373,361

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,492,600
3,340,922

TOTAL EXEMPTIONS

$7,833,522

NET ASSESSED VALUE

$665,539,839

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,508,542
20,908

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$1,106,756
1,350,278,364

TOTAL ASSESSED----

$1,351,385,120

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,429,219
11,288,054

TOTAL EXEMPTIONS

$18,717,273

NET ASSESSED VALUE

$1,332,667,847

$1,529,450

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

$1,393,486
$1,338,129

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,269,714
30,427

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$1,300,141

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$14,569,207
$4,334,250

11

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
BIGGS (BUTTE COUNTY)

BISHOP (INYO COUNTY)

(CURRENT EST. POP. 1,751)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$2,285
-------------------------------------------------------------------------------------

$58,112
--------------128
214
--------------17,395
----------------------------3,170
3,000
1,213
--------------1,328

$58,112
--------------128
214
--------------17,395
2,285
--------------3,170
3,000
1,213
--------------1,328

------------------------------------------------------------------------------------$27,033
-------------------------------------------------------------------------------------

$277,615
--------------4,879
2,286
--------------1,507,039
--------------792,434
26,170
44,501
4,431
-----------------------------

$277,615
--------------4,879
2,286
--------------1,507,039
27,033
792,434
26,170
44,501
4,431
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

--------------1,005

-----------------------------

--------------1,005

35,872
---------------

-----------------------------

35,872
---------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

153
---------------

-----------------------------

153
---------------

17,296
---------------

--------------32,325

17,296
32,325

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

92,342
-------------------------------------------

10,237
3,710
-----------------------------

102,579
3,710
-----------------------------

82,262
-------------------------------------------

117,211
36,393
-----------------------------

199,473
36,393
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------39,352
116,275
------------------------------------------81,222
---------------

75,033
----------------------------1,780
--------------28
-----------------------------------------------------------------------

75,033
----------------------------1,780
39,352
116,303
------------------------------------------81,222
---------------

--------------------------------------------------------70,578
596,461
-----------------------------------------------------------------------

153,204
----------------------------3,349
--------------58
-----------------------------------------------------------------------

153,204
----------------------------3,349
70,578
596,519
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

------------------------------------------6,318
24
------------------------------------------200,330
76,272
----------------------------------------------------------------------119,709
872,763
----------------------------------------------------------------------------------------------------------------179,664

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------6,318
24
------------------------------------------200,330
76,272
----------------------------------------------------------------------119,709
872,763
----------------------------------------------------------------------------------------------------------------179,664

--------------9,967
--------------22,187
--------------------------------------------------------297,238
--------------------------------------------------------91,941
--------------354,455
------------------------------------------------------------------------------------------------------------------------------85,831

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------9,967
--------------22,187
--------------------------------------------------------297,238
--------------------------------------------------------91,941
--------------354,455
------------------------------------------------------------------------------------------------------------------------------85,831

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------35,143

----------------------------35,143

--------------33,800
---------------

----------------------------157,569

--------------33,800
157,569

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$1,787,714

$210,491

$1,998,205

$1,724,921

$3,159,464

$4,884,385

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 3,593)

12

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
BIGGS
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$3,674
164,040

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

150,393
42,396
--------------11,392
---------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER-----------------------COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

----------------------------------------------------------------------1,618

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER-----------------------CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

PROVIDER

CAPITAL
OUTLAY

BISHOP

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

--------------$8,383

$3,674
172,423

-----------------------------

$3,674
172,423

$5,596
421,702

-----------------------------------------------------------------------------------------------------------------

150,393
42,396
--------------11,392
---------------------------------------------------------

$5,155
----------------------------1,029
---------------------------------------------------------

145,238
42,396
--------------10,363
---------------------------------------------------------

1,536,996
172,755
-------------------------------------------------------------------------------------

26,343
------------------------------------------- C
----------------------------4,650

---------------------------------------------------------------------------------------------------

26,343
----------------------------------------------------------------------4,650

100,263
----------------------------2,285
-------------------------------------------

-73,920
-----------------------------2,285
----------------------------4,650

62,587 A

---------------

62,587

---------------

62,587

----------------------------------------------------------------------5,711

----------------------------------------------------------------------7,329

6,318
--------------67,886
--------------96
---------------

-6,318
---------------67,886
---------------96
7,329

--------------44,104
----------------------------143,950
---------------

----------------------------78,566 D
419,193 A
-----------------------------

-------------------------------------------------------------------------------------

----------------------------78,566
419,193
-----------------------------

----------------------------82,920
445,595
-----------------------------

-----------------------------4,354
-26,402
-----------------------------

15,360 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

15,360
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------72,576 A
GAS-------------------------- --------------ELECTRIC--------------------847,946
OTHER------------------------ ---------------

---------------------------------------------------------

72,576
--------------847,946
---------------

OTHER-------------------------- ---------------

--------------$14,094

TOTAL EXPENDITURES---------

C
C
C
A

$1,900,734
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$46,235
39,179,258

TOTAL ASSESSED----

$39,225,493

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$2,521,533
534,721

TOTAL EXEMPTIONS

$3,056,254

NET ASSESSED VALUE

$36,169,239

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$5,596
421,702

-----------------------------

$5,596
421,702

$35,322
58,101
-------------------------------------------------------------------------------------

1,572,318
230,856
-------------------------------------------------------------------------------------

$43,966
------------------------------------------------------------------------------------99,631

1,528,352
230,856
-----------------------------------------------------------------------99,631

399,749
105,505
----------------------------- E
-------------------------------------------

355,860
-------------------------------------------------------------------------------------

755,609
105,505
-----------------------------------------------------------------------

495,527
-------------------------------------------------------------------------------------

260,082
105,505
-----------------------------------------------------------------------

47,011 A

---------------

47,011

---------------

47,011

-------------------------------------------------------------------------------------

--------------44,104
----------------------------143,950
---------------

58,059
------------------------------------------201,842
---------------

-58,059
44,104
-----------------------------57,892
---------------

------------------------------------------- E
310,749 A
-----------------------------

-------------------------------------------------------------------------------------

------------------------------------------310,749
-----------------------------

------------------------------------------342,883
-----------------------------

-------------------------------------------32,134
-----------------------------

15,360
---------------------------------------------------------------------------------------------------

218,054 A
----------------------------- E
-----------------------------------------------------------------------

205,090
---------------------------------------------------------------------------------------------------

423,144
---------------------------------------------------------------------------------------------------

91,941
---------------------------------------------------------------------------------------------------

331,203
---------------------------------------------------------------------------------------------------

146,792
--------------929,375
---------------

-74,216
---------------81,429
---------------

455,380 A
-------------------------------------------

---------------------------------------------------------

455,380
-------------------------------------------

391,072
-------------------------------------------

64,308
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$1,914,828

$1,787,714

$127,114

$3,861,551

$654,373

$4,515,924

$1,724,921

$2,791,003

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

PROVIDER

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$63,468
1,796

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

E

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$23,440
249,351,276

TOTAL ASSESSED----

$249,374,716

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$3,855,880
7,335,487

TOTAL EXEMPTIONS

$11,191,367

NET ASSESSED VALUE

$238,183,349

$65,264

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
AB
E

$1,663,323
$152,530

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$296,091
3,199

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$299,290

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$4,098,352
$2,963,568

CITY OF BIGGS - SEE APPENDIX B
PAGE

13

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
BLUE LAKE (HUMBOLDT COUNTY)

BRADBURY (LOS ANGELES COUNTY)

(CURRENT EST. POP. 1,303)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 940)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$23,344
----------------------------------------------------------------------3,000

$62,184
--------------492
--------------439
43,577
----------------------------14,651
5,831
1,064
-----------------------------

$62,184
--------------492
--------------439
43,577
23,344
--------------14,651
5,831
1,064
--------------3,000

------------------------------------------------------------------------------------$17,066
-------------------------------------------------------------------------------------

$107,749
--------------221
--------------2,953
6,923
----------------------------48,548
66,950
9,874
--------------73,023

$107,749
--------------221
--------------2,953
6,923
17,066
--------------48,548
66,950
9,874
--------------73,023

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

3,406
864

-----------------------------

3,406
864

148,651
---------------

-----------------------------

148,651
---------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

1,016
---------------

--------------105

1,016
105

-----------------------------

-----------------------------

-----------------------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

71,763
4,929
-----------------------------

--------------104,046
-----------------------------

71,763
108,975
-----------------------------

---------------------------------------------------------

62,401
-------------------------------------------

62,401
-------------------------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------30,390
24,788
------------------------------------------44,897
---------------

57,496
----------------------------1,978
--------------21
-----------------------------------------------------------------------

57,496
----------------------------1,978
30,390
24,809
------------------------------------------44,897
---------------

--------------------------------------------------------22,456
6,255
-----------------------------------------------------------------------

41,971
----------------------------1,900
--------------14
-----------------------------------------------------------------------

41,971
----------------------------1,900
22,456
6,269
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

250
1,403
--------------2,015
89
258
----------------------------218,981
7,024
------------------------------------------31,148
--------------205,671
------------------------------------------------------------------------------------------------------------------------------4,480

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

250
1,403
--------------2,015
89
258
----------------------------218,981
7,024
------------------------------------------31,148
--------------205,671
------------------------------------------------------------------------------------------------------------------------------4,480

------------------------------------------82,085
--------------1,800
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------162

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------82,085
--------------1,800
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------162

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

1
12,429
17,069

49,072
--------------109,479

49,073
12,429
126,548

-------------------------------------------

-------------------------------------------

-------------------------------------------

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$709,215

$450,435

$1,159,650

$278,475

$422,527

$701,002

14

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
BLUE LAKE
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$5,417
107,260

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

200,018
----------------------------10,424
--------------11,818
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

19,166
------------------------------------------- D
----------------------------3,000

A
E
E
C

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

BRADBURY
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$5,417
107,260

--------------$5,509

$5,417
101,751

$25,990
197,815

$33,354
---------------------------------------------------------------------------------------------------

233,372
----------------------------10,424
--------------11,818
-----------------------------

69,784
----------------------------953
---------------------------------------------------------

163,588
----------------------------9,471
--------------11,818
-----------------------------

44,338
----------------------------2,042
----------------------------16
---------------

---------------------------------------------------------------------------------------------------

19,166
----------------------------------------------------------------------3,000

72,015
----------------------------------------------------------------------3,000

-52,849
-------------------------------------------------------------------------------------

26,204
------------------------------------------- F
-------------------------------------------

C
C
E
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$12,511
---------------

$38,501
197,815

--------------$162

$38,501
197,653

-----------------------------------------------------------------------------------------------------------------

44,338
----------------------------2,042
----------------------------16
---------------

6,255
---------------------------------------------------------------------------------------------------

38,083
----------------------------2,042
----------------------------16
---------------

---------------------------------------------------------------------------------------------------

26,204
-------------------------------------------------------------------------------------

22,456
----------------------------38,626
-------------------------------------------

3,748
-----------------------------38,626
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

15,264

---------------

15,264

--------------- D

---------------

---------------

---------------

---------------

9,900
--------------21,542
-------------------------------------------

-------------------------------------------------------------------------------------

9,900
--------------21,542
-------------------------------------------

5,929
--------------21,575
-------------------------------------------

3,971
---------------33
-------------------------------------------

169,945
------------------------------------------2,000
---------------

-------------------------------------------------------------------------------------

169,945
------------------------------------------2,000
---------------

210,976
-----------------------------------------------------------------------

-41,031
------------------------------------------2,000
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------2,691 D
657,471 A
-----------------------------

------------------------------------------4,858
-----------------------------

----------------------------2,691
662,329
-----------------------------

----------------------------7,546
230,796
-----------------------------

-----------------------------4,855
431,533
-----------------------------

------------------------------------------- D
--------------- C
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

101,884 A
----------------------------- E
-----------------------------------------------------------------------

6,722
---------------------------------------------------------------------------------------------------

108,606
---------------------------------------------------------------------------------------------------

60,435
---------------------------------------------------------------------------------------------------

48,171
---------------------------------------------------------------------------------------------------

8,550 E
--------------8,447 E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

8,550
--------------8,447
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

8,550
--------------8,447
-----------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------220,547 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

1,879
-------------------------------------------

222,426
-------------------------------------------

225,872
----------------------------5,801

-3,446
-----------------------------5,801

--------------- D
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER--------------------------

81,626

---------------

81,626

---------------

81,626

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES---------

$1,468,028

$46,813

$1,514,841

$709,215

$805,626

$485,347

$12,511

$497,858

$278,475

$219,383

15,264 D

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$51,594,707
TOTAL ASSESSED----

$51,594,707

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,956,785
655,735

TOTAL EXEMPTIONS

$2,612,520

NET ASSESSED VALUE

$48,982,187

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$67,770
1,901

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$198,443,510
TOTAL ASSESSED----

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

$551,348
$428,749

$119,610
1,944

$198,443,510

LESS EXEMPTIONS:
HOMEOWNERS-------$1,505,000
OTHER------------- -----------------TOTAL EXEMPTIONS

$1,505,000

NET ASSESSED VALUE

$196,938,510

$69,671

VOTER APPROVED TAX RATE------------ ---------

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$121,554

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$345,305
$210,542

15

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
BRISBANE (SAN MATEO COUNTY)

BUELLTON (SANTA BARBARA COUNTY)

(CURRENT EST. POP. 3,378)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 5,544)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$846,043
--------------863
29,577
--------------1,872,739
----------------------------115,678
245,328
-------------------------------------------

$846,043
--------------863
29,577
--------------1,872,739
----------------------------115,678
245,328
-------------------------------------------

------------------------------------------------------------------------------------$27,947
-------------------------------------------------------------------------------------

$345,667
--------------9,708
----------------------------1,212,985
--------------720,888
74,284
--------------22,349
-----------------------------

$345,667
--------------9,708
----------------------------1,212,985
27,947
720,888
74,284
--------------22,349
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------$238,092
48,802

-----------------------------------------------------------------------

------------------------------------------238,092
48,802

------------------------------------------19,000
---------------

-----------------------------------------------------------------------

------------------------------------------19,000
---------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

--------------662,980

-----------------------------

--------------662,980

-----------------------------

-----------------------------

-----------------------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

113,543
8,367

-----------------------------

113,543
8,367

-----------------------------

--------------18,211

--------------18,211

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

307,388
35,045
-----------------------------

---------------------------------------------------------

307,388
35,045
-----------------------------

192,733
44,837
-----------------------------

254,147
19,849
-----------------------------

446,880
64,686
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------69,871
48,303
-----------------------------------------------------------------------

145,301
----------------------------18,848
---------------------------------------------------------------------------------------------------

145,301
----------------------------18,848
69,871
48,303
-----------------------------------------------------------------------

--------------------------------------------------------105,081
1,307
183,762
13,410
-------------------------------------------

236,395
----------------------------6,267
--------------89
-----------------------------------------------------------------------

236,395
----------------------------6,267
105,081
1,396
183,762
13,410
-------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

92,491
29,379
121,376
300,072
--------------18,071
--------------1,506
379,612
--------------------------------------------------------76,564
--------------535,688
------------------------------------------------------------------------------------------------------------------------------937,485

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

92,491
29,379
121,376
300,072
--------------18,071
--------------1,506
379,612
--------------------------------------------------------76,564
--------------535,688
------------------------------------------------------------------------------------------------------------------------------937,485

124,218
--------------------------------------------------------4,500
----------------------------506,411
--------------------------------------------------------7,020
--------------1,115,723
------------------------------------------------------------------------------------------------------------------------------23,133

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

124,218
--------------------------------------------------------4,500
----------------------------506,411
--------------------------------------------------------7,020
--------------1,115,723
------------------------------------------------------------------------------------------------------------------------------23,133

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

----------------------------1,267,641

----------------------------3,750

----------------------------1,271,391

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$4,024,635

$3,274,377

$7,299,012

$3,636,723

$2,924,589

$6,561,312

16

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
BRISBANE
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$52,091
1,354,456

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,859,468
1,229,761
148,208
----------------------------250,108
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER-----------------------COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER-----------------------CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

PROVIDER

CAPITAL
OUTLAY

BUELLTON

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$52,091
1,354,456

--------------$40,924

$52,091
1,313,532

$45,531
702,503

-----------------------------------------------------------------------------------------------------------------

1,859,468
1,229,761
148,208
----------------------------250,108
-----------------------------

199,592
121,376
----------------------------1,506
286,894
-----------------------------

1,659,876
1,108,385
148,208
---------------1,506
-36,786
-----------------------------

601,348
--------------------------------------------------------42,050
-----------------------------

698,976
583,354
----------------------------- C
----------------------------987,666

$419,624
681,644
-----------------------------------------------------------------------

1,118,600
1,264,998
--------------------------------------------------------987,666

69,871
662,980
--------------------------------------------------------1,170,709

1,048,729
602,018
---------------------------------------------------------183,043

485,219
------------------------------------------- E
-------------------------------------------

514,118 A

---------------

514,118

---------------

514,118

238,980 A

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

410,634
-----------------------------------------------------------------------

-410,634
-----------------------------------------------------------------------

52,113
--------------30
-------------------------------------------

------------------------------------------- D
381,121 A
-----------------------------

-------------------------------------------------------------------------------------

------------------------------------------381,121
-----------------------------

------------------------------------------389,883
-----------------------------

-------------------------------------------8,762
-----------------------------

------------------------------------------- E
337,719 A
-----------------------------

550,364 A
--------------27,203 C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

550,364
--------------27,203
-----------------------------------------------------------------------

76,564
---------------------------------------------------------------------------------------------------

473,800
--------------27,203
-----------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------676,804 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

---------------------------------------------------------

676,804
-------------------------------------------

593,702
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

$1,101,268

$10,414,966

TOTAL EXPENDITURES---------

A
AB
C
E

$9,313,698
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$20,662,624
769,585,493

TOTAL ASSESSED----

$790,248,117

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$5,723,089
701,775

TOTAL EXEMPTIONS

$6,424,864

NET ASSESSED VALUE

$783,823,253

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$1,157
36,203

$46,688
738,706

--------------$19,361

$46,688
719,345

-----------------------------------------------------------------------------------------------------------------

601,348
--------------------------------------------------------42,050
-----------------------------

----------------------------------------------------------------------24,726
-----------------------------

601,348
--------------------------------------------------------17,324
-----------------------------

---------------------------------------------------------------------------------------------------

485,219
-------------------------------------------------------------------------------------

400,394
224
-----------------------------------------------------------------------

84,825
-224
-----------------------------------------------------------------------

2,250

241,230

---------------

241,230

-------------------------------------------------------------------------------------

52,113
--------------30
-------------------------------------------

128,718
--------------9,303
-------------------------------------------

-76,605
---------------9,273
-------------------------------------------

------------------------------------------625,310
-----------------------------

------------------------------------------963,029
-----------------------------

------------------------------------------1,217,207
-----------------------------

-------------------------------------------254,178
-----------------------------

8,950 A
--------------55,472 A
-----------------------------------------------------------------------

----------------------------314
-----------------------------------------------------------------------

8,950
--------------55,786
-----------------------------------------------------------------------

13,297
---------------------------------------------------------------------------------------------------

-4,347
--------------55,786
-----------------------------------------------------------------------

83,102
-------------------------------------------

1,094,300 A
-------------------------------------------

637,670
-------------------------------------------

1,731,970
-------------------------------------------

1,823,493
-------------------------------------------

-91,523
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$4,024,635

$6,390,331

$3,664,215

$1,302,904

$4,967,119

$3,636,723

$1,330,396

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$897,098
18,509

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$271,970,393
TOTAL ASSESSED----

$271,970,393

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,221,000
1,948,369

TOTAL EXEMPTIONS

$6,169,369

NET ASSESSED VALUE

$265,801,024

$915,607

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

C
E
E

$7,056,302
$3,073,654

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$381,724
6,128

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$387,852

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$4,498,434
$2,432,828

17

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
CALIFORNIA CITY (KERN COUNTY)

CALIPATRIA (IMPERIAL COUNTY)

(CURRENT EST. POP. 8,888)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 7,483)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

--------------$29,068
--------------------------------------------------------179,502
----------------------------------------------------------------------4,103

$1,095,458
--------------363,426
--------------147,165
144,965
--------------5,062
142,870
31,464
13,672
-----------------------------

$1,095,458
29,068
363,426
--------------147,165
144,965
179,502
5,062
142,870
31,464
13,672
--------------4,103

------------------------------------------------------------------------------------$263,091
----------------------------------------------------------------------374

$73,710
------------------------------------------23,013
78,706
--------------19,456
21,472
6,245
700
-----------------------------

$73,710
------------------------------------------23,013
78,706
263,091
19,456
21,472
6,245
700
--------------374

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

22,804
---------------------------------------------------------

-----------------------------------------------------------------------

22,804
---------------------------------------------------------

72,117
--------------6,665
--------------27,621

-----------------------------------------------------------------------

72,117
--------------6,665
--------------27,621

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

213,417
6,698

-----------------------------

213,417
6,698

--------------75

--------------60

--------------135

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

19,484
---------------

--------------8,420

19,484
8,420

6,034
346

--------------50

6,034
396

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

1,679,390
-------------------------------------------

-1,584
7,964
-----------------------------

1,677,806
7,964
-----------------------------

22,157
-------------------------------------------

4,580
18,945
-----------------------------

26,737
18,945
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------154,209
156,780
--------------2,922,947
--------------34,599
---------------

395,597
----------------------------9,444
--------------142
-----------------------------------------------------------------------

395,597
----------------------------9,444
154,209
156,922
--------------2,922,947
--------------34,599
---------------

--------------------------------------------------------119,050
12,522
------------------------------------------984,739
---------------

327,503
----------------------------1,426
--------------119
--------------------------------------------------------4,828

327,503
----------------------------1,426
119,050
12,641
------------------------------------------984,739
4,828

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

201
4,307
1,574
131,896
1,975
------------------------------------------1,120,001
--------------------------------------------------------35,888
349,393
1,379,190
----------------------------224,055
--------------------------------------------------------20,058
--------------67,901

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

201
4,307
1,574
131,896
1,975
------------------------------------------1,120,001
--------------------------------------------------------35,888
349,393
1,379,190
----------------------------224,055
--------------------------------------------------------20,058
--------------67,901

1,271
4,514
3,617
1,271
----------------------------855
--------------287,785
262,754
------------------------------------------400
--------------------------------------------------------9,051
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1,271
4,514
3,617
1,271
----------------------------855
--------------287,785
262,754
------------------------------------------400
--------------------------------------------------------9,051
---------------------------------------------------------------------------------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

----------------------------60,939

----------------------------109,824

----------------------------170,763

-------------------------------------------

16,425
7,050
59,698

16,425
7,050
59,698

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$8,820,379

$2,473,889

$11,294,268

$2,086,309

$663,986

$2,750,295

18

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
CALIFORNIA CITY
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$100,574
948,699

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,302,347
835,773
--------------48,789
---------------------------------------------------------

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

CALIPATRIA
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

--------------$47,637

$100,574
996,336

--------------$360,142

$100,574
636,194

$23,295
227,071

3,690
63,109
-------------------------------------------------------------------------------------

1,306,037
898,882
--------------48,789
---------------------------------------------------------

659,726
842,810
--------------8,673
---------------------------------------------------------

646,311
56,072
--------------40,116
---------------------------------------------------------

487,420
179,180
----------------------------1,831
-------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------432,326
STREET TREES & LANDSCAPING--25,449
PARKING FACILITIES----------- --------------PUBLIC TRANSIT--------------180,824 A
AIRPORTS--------------------330,445
PORTS AND HARBORS------------ --------------OTHER------------------------ ---------------

1,480,369
----------------------------42,162
-------------------------------------------

1,912,695
25,449
--------------222,986
330,445
-----------------------------

2,901,216
29,079
--------------207,603
288,158
-----------------------------

-988,521
-3,630
--------------15,383
42,287
-----------------------------

66,369
------------------------------------------- C
4,865
--------------2,072

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- A

---------------

---------------

---------------

---------------

10,142

223,734
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

223,734
-----------------------------------------------------------------------

345,514
------------------------------------------1,155
---------------

-121,780
-------------------------------------------1,155
---------------

--------------------------------------------------------1,393
689,575

-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
296,207 A
-----------------------------

------------------------------------------40,637
-----------------------------

------------------------------------------336,844
-----------------------------

------------------------------------------1,120,425
-----------------------------

-------------------------------------------783,581
-----------------------------

------------------------------------------- D
533,845 A
--------------166,879

------------------------------------------11,866
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

435,764 A
----------------------------- C
--------------350,423
-------------------------------------------

7,006
------------------------------------------33,523
-------------------------------------------

442,770
------------------------------------------383,946
-------------------------------------------

328,223
------------------------------------------349,393
-------------------------------------------

114,547
------------------------------------------34,553
-------------------------------------------

70,393 A
--------------7,149 C
-----------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------1,344,469 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

29,419
-------------------------------------------

1,373,888
-------------------------------------------

1,378,262
-------------------------------------------

-4,374
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

$1,747,552

$8,603,375

$8,820,379

TOTAL EXPENDITURES---------

A
A
D
D

$6,855,823
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$107,803
422,657,310

TOTAL ASSESSED----

$422,765,113

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$12,000,531
3,345,541

TOTAL EXEMPTIONS

$15,346,072

NET ASSESSED VALUE

$407,419,041

-----------------------------

$23,295
227,071

$29,677
37,614
-------------------------------------------------------------------------------------

517,097
216,794
----------------------------1,831
-------------------------------------------

$41,927
75,809
-------------------------------------------------------------------------------------

475,170
140,985
----------------------------1,831
-------------------------------------------

5,000
-------------------------------------------------------------------------------------

71,369
------------------------------------------4,865
--------------2,072

388,771
------------------------------------------9,051
-----------------------------

-317,402
-------------------------------------------4,186
--------------2,072

29,287

374

28,913

--------------------------------------------------------1,393
689,575

2,542
1,006,896
---------------------------------------------------------

-2,542
-1,006,896
----------------------------1,393
689,575

------------------------------------------545,711
--------------166,879

----------------------------262,754
287,785
-----------------------------

-----------------------------262,754
257,926
--------------166,879

-----------------------------------------------------------------------------------------------------------------

70,393
--------------7,149
-----------------------------------------------------------------------

10,400
---------------------------------------------------------------------------------------------------

59,993
--------------7,149
-----------------------------------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

$-217,004

$2,480,482

$94,299

$2,574,781

$2,086,309

$488,472

$700,170
12,150

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

A
AB
AB
C

19,145 D

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$152,763
53,655,598

TOTAL ASSESSED----

$53,808,361

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$3,065,158
2,467,045

TOTAL EXEMPTIONS

$5,532,203

NET ASSESSED VALUE

$48,276,158

$712,320

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

NET
EXPENDITURE

$23,295
227,071

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

FUNCTIONAL
REVENUES

-----------------------------

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

TOTAL
EXPENDITURE

$25,212,072
$4,426,998

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$72,439
1,409

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$73,848

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$2,116,298
$1,172,615

THE CITIES OF CALIFORNIA CITY AND CALIPATRIA - SEE APPENDIX B
PAGE

19

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
CALISTOGA (NAPA COUNTY)

CARMEL-BY-THE-SEA (MONTEREY COUNTY)

(CURRENT EST. POP. 4,921)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 4,580)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$82,139
----------------------------------------------------------------------71,135

$496,383
--------------7,666
----------------------------452,652
--------------2,124,820
93,455
85,099
17,013
--------------59,213

$496,383
--------------7,666
----------------------------452,652
82,139
2,124,820
93,455
85,099
17,013
--------------130,348

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$1,551,709
--------------32,231
7,970
--------------1,818,108
--------------3,603,680
110,362
312,380
117,902
164,388
---------------

$1,551,709
--------------32,231
7,970
--------------1,818,108
--------------3,603,680
110,362
312,380
117,902
164,388
---------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

--------------------------------------------------------2,546

-----------------------------------------------------------------------

--------------------------------------------------------2,546

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

52,647
6,983

-----------------------------

52,647
6,983

$199,952
100,272

-----------------------------

199,952
100,272

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

57,544
2,800

--------------3,122

57,544
5,922

349,985
---------------

--------------2,323

349,985
2,323

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

199,666
-------------------------------------------

111,051
10,148
-----------------------------

310,717
10,148
-----------------------------

9,014
1,621
-----------------------------

309,416
----------------------------3,888

318,430
1,621
--------------3,888

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------92,442
66,292
--------------44,740
--------------90,562
---------------

216,029
----------------------------7,427
--------------78
-----------------------------------------------------------------------

216,029
----------------------------7,427
92,442
66,370
--------------44,740
--------------90,562
---------------

--------------------------------------------------------83,291
235,548
--------------50,000
--------------464,774
---------------

201,276
----------------------------23,560
--------------73
-----------------------------------------------------------------------

201,276
----------------------------23,560
83,291
235,621
--------------50,000
--------------464,774
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------10,834
--------------13,392
--------------23,078
----------------------------1,119,727
--------------------------------------------------------29,559
--------------1,537,330
--------------------------------------------------------42,017
----------------------------11,430
--------------144,366

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------10,834
--------------13,392
--------------23,078
----------------------------1,119,727
--------------------------------------------------------29,559
--------------1,537,330
--------------------------------------------------------42,017
----------------------------11,430
--------------144,366

--------------27,600
5,264
----------------------------------------------------------------------------------------------------------------24,012
116,842
202,190
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------27,600
5,264
----------------------------------------------------------------------------------------------------------------24,012
116,842
202,190
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

--------------20,183
67,947

-------------------------------------------

--------------20,183
67,947

--------------313,934
---------------

----------------------------154,790

--------------313,934
154,790

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,789,359

$3,684,156

$7,473,515

$2,184,299

$8,414,056

$10,598,355

20

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
CALISTOGA
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$276,894
871,018

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,338,740
297,381
------------------------------------------28,536
40,247
---------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

449,728
----------------------------39,331 E
-------------------------------------------

A
A
E
A

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

CARMEL-BY-THE-SEA
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$19,100

$276,894
890,118

--------------$231,679

$276,894
658,439

$236,946
2,349,194

26,036
---------------------------------------------------------------------------------------------------

1,364,776
297,381
------------------------------------------28,536
40,247
---------------

152,774
44,740
--------------------------------------------------------22,500
---------------

1,212,002
252,641
------------------------------------------28,536
17,747
---------------

1,547,342
1,011,450
-------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

449,728
----------------------------39,331
-------------------------------------------

216,393
3,416
17,490
37,737
-------------------------------------------

233,335
-3,416
-17,490
1,594
-------------------------------------------

1,152,929
544,717
150,203
--------------- E
-------------------------------------------

AB
A
C
E

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$182,846

$236,946
2,532,040

-----------------------------

$236,946
2,532,040

64,217
22,948
-------------------------------------------------------------------------------------

1,611,559
1,034,398
-------------------------------------------------------------------------------------

$39,543
5,264
--------------1,917
------------------------------------------26,501

1,572,016
1,029,134
---------------1,917
-------------------------------------------26,501

610,287
-------------------------------------------------------------------------------------

1,763,216
544,717
150,203
---------------------------------------------------------

1,102,974
--------------125,856
---------------------------------------------------------

660,242
544,717
24,347
---------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

226,564

---------------

226,564

---------------

539,525

98,355

441,170

36,072
------------------------------------------146,121
---------------

-------------------------------------------------------------------------------------

36,072
------------------------------------------146,121
---------------

133,746
--------------108,944
-------------------------------------------

-97,674
---------------108,944
--------------146,121
---------------

5,658
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

5,658
-----------------------------------------------------------------------

199,952
-----------------------------------------------------------------------

-194,294
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- E
1,002,382 A
-----------------------------

------------------------------------------445,500
-----------------------------

------------------------------------------1,447,882
-----------------------------

------------------------------------------1,128,004
-----------------------------

------------------------------------------319,878
-----------------------------

------------------------------------------- D
--------------- E
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

214,027 A
----------------------------- E
-----------------------------------------------------------------------

81,743
---------------------------------------------------------------------------------------------------

295,770
---------------------------------------------------------------------------------------------------

40,026
---------------------------------------------------------------------------------------------------

255,744
---------------------------------------------------------------------------------------------------

404,063 AB
32,092
851,071 AB
-----------------------------------------------------------------------

--------------206,587
-------------------------------------------------------------------------------------

404,063
238,679
851,071
-----------------------------------------------------------------------

203,811
--------------380,126
-----------------------------------------------------------------------

200,252
238,679
470,945
-----------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------1,175,016 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

804,043
-------------------------------------------

1,979,059
-------------------------------------------

1,651,910
-------------------------------------------

327,149
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$1,376,422

$7,518,479

$3,789,359

$3,729,120

$8,825,190

$1,086,885

$9,912,075

$2,184,299

$7,727,776

TOTAL EXPENDITURES---------

226,564 A

$6,142,057
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$334,923,146
TOTAL ASSESSED----

$334,923,146

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,083,800
6,271,123

TOTAL EXEMPTIONS

$10,354,923

NET ASSESSED VALUE

$324,568,223

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$523,454
7,087

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$1,334,912,770
TOTAL ASSESSED----

$1,334,912,770

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,762,000
10,298,553

TOTAL EXEMPTIONS

$17,060,553

NET ASSESSED VALUE

$1,317,852,217

$530,541

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

539,525 AB

$4,371,339
$3,336,301

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,771,838
25,092

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$1,796,930

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$13,497,470
$7,752,179

21

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
CLOVERDALE (SONOMA COUNTY)

COLFAX (PLACER COUNTY)

(CURRENT EST. POP. 6,080)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

--------------$313,531
--------------------------------------------------------45,620
----------------------------------------------------------------------338,912

$481,128
--------------------------------------------------------339,025
--------------33,391
98,877
27,267
74,062
114,180
---------------

$481,128
313,531
------------------------------------------339,025
45,620
33,391
98,877
27,267
74,062
114,180
338,912

--------------$5,128
--------------------------------------------------------50,133
-------------------------------------------------------------------------------------

$126,494
--------------------------------------------------------422,333
--------------8,618
9,254
20,972
-------------------------------------------

$126,494
5,128
------------------------------------------422,333
50,133
8,618
9,254
20,972
-------------------------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------7,401
---------------

-----------------------------------------------------------------------

------------------------------------------7,401
---------------

11,549
------------------------------------------11,549

-----------------------------------------------------------------------

11,549
------------------------------------------11,549

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

453,827
2,692

-----------------------------

453,827
2,692

-----------------------------

--------------63,233

--------------63,233

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

32,935
---------------

--------------1,047

32,935
1,047

-----------------------------

--------------433

--------------433

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

2,747
36,815
-----------------------------

2,747
36,815
-----------------------------

71,827
2,396
--------------44,442

4,277
31,254
-----------------------------

76,104
33,650
--------------44,442

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

------------------------------------------7,721
115,818
70,620
--------------103,975
--------------26,393
---------------

252,234
----------------------------13,556
--------------91
-----------------------------------------------------------------------

252,234
----------------------------21,277
115,818
70,711
--------------103,975
--------------26,393
---------------

------------------------------------------89
35,176
23,639
--------------2,060
--------------119,640
---------------

65,612
----------------------------2,068
--------------24
-----------------------------------------------------------------------

65,612
----------------------------2,157
35,176
23,663
--------------2,060
--------------119,640
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

74,826
2,458
------------------------------------------148,240
----------------------------765,300
------------------------------------------------------------------------------------876,176
----------------------------11,238
110
------------------------------------------4,690
-----------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

74,826
2,458
------------------------------------------148,240
----------------------------765,300
------------------------------------------------------------------------------------876,176
----------------------------11,238
110
------------------------------------------4,690
-----------------------------

----------------------------------------------------------------------------------------------------------------347,231
275,593
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------948

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------347,231
275,593
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------948

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

--------------22,845
52,037

--------------22,845
52,037

----------------------------19,990

----------------------------53,270

----------------------------73,260

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

5,503
---------------

-----------------------------

5,503
---------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,402,483

$1,549,302

$4,951,785

$1,026,893

$807,842

$1,834,735

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 1,507)

22

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
CLOVERDALE
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$72,294
480,180

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

944,951
----------------------------13,086
------------------------------------------8,468

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

2,437,237
----------------------------56,292 A
12,243
-----------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

349,342
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
617,790 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

COLFAX
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

--------------$518,573

--------------$5,503

--------------$513,070

-----------------------------------------------------------------------------------------------------------------

304,018
38,899
-------------------------------------------------------------------------------------

12,982
11,646
-------------------------------------------------------------------------------------

291,036
27,253
-------------------------------------------------------------------------------------

149,718
----------------------------------------------------------------------28,214

91,128
----------------------------------------------------------------------34,640

58,590
-----------------------------------------------------------------------6,426

$880
2,370

$73,174
482,550

--------------$321,252

$73,174
161,298

--------------$518,573

91,650
---------------------------------------------------------------------------------------------------

1,036,601
----------------------------13,086
------------------------------------------8,468

77,473
----------------------------2,692
--------------7,401
-----------------------------

959,128
----------------------------10,394
---------------7,401
--------------8,468

304,018
38,899
-------------------------------------------------------------------------------------

--------------------------------------------------------68,392
-----------------------------

2,437,237
----------------------------56,292
80,635
-----------------------------

234,929
----------------------------50,310
36,672
-----------------------------

2,202,308
----------------------------5,982
43,963
-----------------------------

149,718
------------------------------------------- E
-------------------------------------------

------------------------------------------------------------------------------------$28,214

10,912

276,110

338,912

-62,802

31,768 A

---------------

31,768

---------------

31,768

-------------------------------------------------------------------------------------

349,342
-----------------------------------------------------------------------

676,893
------------------------------------------8,540
---------------

-327,551
-------------------------------------------8,540
---------------

--------------78,535
---------------------------------------------------------

--------------4,538
---------------------------------------------------------

--------------83,073
---------------------------------------------------------

35,278
93,559
------------------------------------------60

-35,278
-10,486
-------------------------------------------60

------------------------------------------47,584
-----------------------------

------------------------------------------665,374
-----------------------------

------------------------------------------768,372
110
---------------

-------------------------------------------102,998
-110
---------------

----------------------------250,578 A
205,332 A
--------------1,000

-------------------------------------------------------------------------------------

----------------------------250,578
205,332
--------------1,000

----------------------------285,373
370,400
-----------------------------

-----------------------------34,795
-165,068
--------------1,000

106,147 A
----------------------------- E
-----------------------------------------------------------------------

2,370
---------------------------------------------------------------------------------------------------

108,517
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

108,517
---------------------------------------------------------------------------------------------------

18,794 A
----------------------------- E
--------------------------------------------------------21,574

7,048
---------------------------------------------------------------------------------------------------

25,842
------------------------------------------------------------------------------------21,574

13,941
---------------------------------------------------------------------------------------------------

11,901
------------------------------------------------------------------------------------21,574

PUBLIC UTILITIES
WATER-----------------------692,554 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

72,024
-------------------------------------------

764,578
-------------------------------------------

878,927
-------------------------------------------

-114,349
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

72,383

-72,383

$296,182

$6,351,964

$3,402,483

$2,949,481

$1,618,789

$39,800

$1,658,589

$1,026,893

$631,696

A
E
E
A

265,198 A

TOTAL EXPENDITURES---------

$6,055,782
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$105,751
296,530,981

TOTAL ASSESSED----

$296,636,732

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$8,059,159
5,945,808

TOTAL EXEMPTIONS

$14,004,967

NET ASSESSED VALUE

$282,631,765

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS----------------PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF------------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$503,700
10,519
216,652
6,717

PROVIDER LEGEND:

D

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$1,066,866
79,106,806

TOTAL ASSESSED----

$80,173,672

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,000
3,505,560

TOTAL EXEMPTIONS

$3,512,560

NET ASSESSED VALUE

$76,661,112

$737,588

VOTER APPROVED TAX RATE------------ 00.100000
APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
AB
D

$4,485,941
$3,607,829

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$126,905
2,179

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF-------------------

6,091
107

TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$135,282

VOTER APPROVED TAX RATE------------ 00.007500
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------

CITY OF CLOVERDALE - SEE APPENDIX B
PAGE

23

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
COLMA (SAN MATEO COUNTY)

COLUSA (COLUSA COUNTY)

(CURRENT EST. POP. 1,284)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$31,152
-------------------------------------------------------------------------------------

$28,147
--------------------------------------------------------7,196,698
----------------------------42,159
7,391
15,162
--------------2,090,598

$28,147
--------------------------------------------------------7,196,698
31,152
--------------42,159
7,391
15,162
--------------2,090,598

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$581,460
--------------37,422
5,683
--------------759,339
--------------6,052
53,082
36,014
-------------------------------------------

$581,460
--------------37,422
5,683
--------------759,339
--------------6,052
53,082
36,014
-------------------------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

--------------------------------------------------------$79,161

-----------------------------------------------------------------------

--------------------------------------------------------79,161

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

86,785
9,075

-----------------------------

86,785
9,075

45,238
---------------

-----------------------------

45,238
---------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

86,331
---------------

--------------173

86,331
173

4,450
---------------

-----------------------------

4,450
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

202,915
164,661
-----------------------------

202,915
164,661
-----------------------------

54,479
-------------------------------------------

15,854
479
-----------------------------

70,333
479
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------30,561
11,767
-----------------------------------------------------------------------

58,442
----------------------------424
--------------20
-----------------------------------------------------------------------

58,442
----------------------------424
30,561
11,787
-----------------------------------------------------------------------

--------------------------------------------------------93,062
8,389
------------------------------------------368,263
---------------

241,554
----------------------------11,047
--------------88
--------------16,115
-------------------------------------------

241,554
----------------------------11,047
93,062
8,477
--------------16,115
--------------368,263
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------76,633
----------------------------------------------------------------------------------------------------------------------------------------------------------32,633
----------------------------------------------------------------------------------------------------------------------------------------------------------160,453

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------76,633
----------------------------------------------------------------------------------------------------------------------------------------------------------32,633
----------------------------------------------------------------------------------------------------------------------------------------------------------160,453

--------------7,259
2,091
1,185
--------------------------------------------------------605,742
680,694
------------------------------------------54,778
--------------441,449
------------------------------------------------------------------------------------------------------------------------------270

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------7,259
2,091
1,185
--------------------------------------------------------605,742
680,694
------------------------------------------54,778
--------------441,449
------------------------------------------------------------------------------------------------------------------------------270

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------204,487

----------------------------204,487

2,794
--------------184,651

130
--------------2,466

2,924
--------------187,117

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

--------------1,850

-----------------------------

--------------1,850

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$525,390

$10,011,277

$10,536,667

$2,635,805

$1,766,785

$4,402,590

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 5,494)

24

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
COLMA
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

COLUSA

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$113,747
984,473

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,774,516
--------------------------------------------------------57,579
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

181,926
222,320
----------------------------- D
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

241,207

9,075

232,132

871,687
------------------------------------------11,012
---------------

-------------------------------------------------------------------------------------

871,687
------------------------------------------11,012
---------------

86,785
-----------------------------------------------------------------------

784,902
------------------------------------------11,012
---------------

78,926
312,269
----------------------------60,646
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
--------------- C
--------------212,182

-------------------------------------------------------------------------------------

----------------------------------------------------------------------212,182

----------------------------------------------------------------------130,453

----------------------------------------------------------------------81,729

----------------------------724,146 A
545,505 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

617,078 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

617,078
---------------------------------------------------------------------------------------------------

32,633
---------------------------------------------------------------------------------------------------

584,445
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

--------------- D
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

$1,231,453

$6,519,180

A
C
D
D

241,207 D

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

$5,287,727
PROVIDER LEGEND:

$509
18,778

$114,256
1,003,251

--------------$31,152

$114,256
972,099

$144,835
302,286

51,513
---------------------------------------------------------------------------------------------------

1,826,029
--------------------------------------------------------57,579
-----------------------------

116,791
---------------------------------------------------------------------------------------------------

1,709,238
--------------------------------------------------------57,579
-----------------------------

650,671
321,478
-------------------------------------------------------------------------------------

1,160,653
-------------------------------------------------------------------------------------

1,342,579
222,320
-----------------------------------------------------------------------

118,501
-------------------------------------------------------------------------------------

1,224,078
222,320
-----------------------------------------------------------------------

373,699
2,902
----------------------------- C
-------------------------------------------

1999-00 ASSESSED VALUATION
$309,278
357,652,883

TOTAL ASSESSED----

$357,962,161

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$966,000
76,966,637

TOTAL EXEMPTIONS

$77,932,637

NET ASSESSED VALUE

$280,029,524

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$144,835
302,286

--------------$184,651

$144,835
117,635

$28,787
35,013
-------------------------------------------------------------------------------------

679,458
356,491
-------------------------------------------------------------------------------------

68,655
4,885
------------------------------------------4,922
-----------------------------

610,803
351,606
-------------------------------------------4,922
-----------------------------

---------------------------------------------------------------------------------------------------

373,699
2,902
-----------------------------------------------------------------------

93,062
-------------------------------------------------------------------------------------

280,637
2,902
-----------------------------------------------------------------------

---------------

21,719

---------------

21,719

-------------------------------------------------------------------------------------

78,926
312,269
----------------------------60,646
---------------

50,013
--------------271,905
--------------44,714
---------------

28,913
312,269
-271,905
--------------15,932
---------------

-------------------------------------------------------------------------------------

----------------------------724,146
545,505
-----------------------------

----------------------------700,285
618,184
-----------------------------

----------------------------23,861
-72,679
-----------------------------

324,620 A
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

324,620
---------------------------------------------------------------------------------------------------

136,186
---------------------------------------------------------------------------------------------------

188,434
---------------------------------------------------------------------------------------------------

---------------------------------------------------------

491,978 A
-------------------------------------------

---------------------------------------------------------

491,978
-------------------------------------------

458,343
-------------------------------------------

33,635
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$525,390

$5,993,790

$4,355,680

$63,800

$4,419,480

$2,635,805

$1,783,675

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$30,677
414

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

A

21,719 A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$204,596,902
TOTAL ASSESSED----

$204,596,902

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,814,946
13,168,800

TOTAL EXEMPTIONS

$20,983,746

NET ASSESSED VALUE

$183,613,156

$31,091

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
AB
C

$18,624,155
$9,380,155

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$536,002
7,448

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$543,450

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$2,101,660
$1,720,966

CITY OF COLUSA - SEE APPENDIX B
PAGE

25

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
CORNING (TEHAMA COUNTY)

CORTE MADERA (MARIN COUNTY)

(CURRENT EST. POP. 6,272)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 9,068)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$96,078
----------------------------------------------------------------------15,939

$282,583
--------------583
----------------------------1,256,700
--------------196,859
99,141
16,716
3,108
-----------------------------

$282,583
--------------583
----------------------------1,256,700
96,078
196,859
99,141
16,716
3,108
--------------15,939

--------------------------------------------------------------------------------------------------$119,358
--------------------------------------------------------883,336

$2,901,324
--------------------------------------------------------4,558,825
--------------477,437
343,547
261,066
87,740
-----------------------------

$2,901,324
--------------------------------------------------------4,558,825
--------------596,795
343,547
261,066
87,740
--------------883,336

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

--------------156,200
-------------------------------------------

-----------------------------------------------------------------------

--------------156,200
-------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

26,513
7,584

-----------------------------

26,513
7,584

128,872
---------------

-----------------------------

128,872
---------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

-----------------------------

--------------20,304

--------------20,304

83,832
---------------

--------------25,254

83,832
25,254

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

206,168
-------------------------------------------

16,329
-------------------------------------------

222,497
-------------------------------------------

151,727
3,950
-----------------------------

65,632
-------------------------------------------

217,359
3,950
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------121,758
288,531
------------------------------------------210,084
---------------

279,471
----------------------------9,834
--------------3,976
-----------------------------------------------------------------------

279,471
----------------------------9,834
121,758
292,507
------------------------------------------210,084
---------------

--------------------------------------------------------179,952
209,813
------------------------------------------130,053
---------------

392,750
----------------------------40,574
--------------143
-----------------------------------------------------------------------

392,750
----------------------------40,574
179,952
209,956
------------------------------------------130,053
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

14,914
111,562
--------------3,830
--------------------------------------------------------974,691
--------------------------------------------------------13,375
--------------677,429
----------------------------1,105
------------------------------------------------------------------------------------12,725

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

14,914
111,562
--------------3,830
--------------------------------------------------------974,691
--------------------------------------------------------13,375
--------------677,429
----------------------------1,105
------------------------------------------------------------------------------------12,725

85,446
--------------8,211
81,299
--------------5,965
----------------------------1,043,343
--------------241,569
----------------------------545,207
----------------------------------------------------------------------------------------------------------------------------------------------------------109,704

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

85,446
--------------8,211
81,299
--------------5,965
----------------------------1,043,343
--------------241,569
----------------------------545,207
----------------------------------------------------------------------------------------------------------------------------------------------------------109,704

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------16,536

----------------------------16,536

32,895
31,203
11,546

390,000
--------------148,346

422,895
31,203
159,892

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$2,782,286

$2,202,140

$4,984,426

$4,243,481

$9,692,638

$13,936,119

26

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
CORNING
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$12,502
405,975

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,416,013
194,199
--------------22,320
--------------63,220
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

214,499
------------------------------------------- E
24,389
-----------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

202,208
------------------------------------------72,430
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER-----------------------CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

CORTE MADERA

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

--------------$1,004

$12,502
406,979

--------------$1,309

$12,502
405,670

$235,485
823,282

186,116
27,557
-------------------------------------------------------------------------------------

1,602,129
221,756
--------------22,320
--------------63,220
-----------------------------

173,589
----------------------------7,509
---------------------------------------------------------

1,428,540
221,756
--------------14,811
--------------63,220
-----------------------------

1,930,964
1,480,025
596,653
49,558
39,183
42,448
63,500
---------------

431,004
-------------------------------------------------------------------------------------

645,503
------------------------------------------24,389
-----------------------------

479,532
------------------------------------------1,832
-----------------------------

165,971
------------------------------------------22,557
-----------------------------

---------------

8,016

---------------

8,016

111
-----------------------------------------------------------------------

202,319
------------------------------------------72,430
---------------

61,196
--------------214,230
-------------------------------------------

141,123
---------------214,230
--------------72,430
---------------

246,088
--------------3,600
--------------125,204
---------------

------------------------------------------- E
930,266 A
-----------------------------

-------------------------------------------------------------------------------------

------------------------------------------930,266
-----------------------------

------------------------------------------1,080,043
-----------------------------

-------------------------------------------149,777
-----------------------------

107,199 A
--------------13,374 E
-----------------------------------------------------------------------

8,813
--------------2,104
-----------------------------------------------------------------------

116,012
--------------15,478
-----------------------------------------------------------------------

18,254
--------------7,392
-----------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------701,277 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

---------------------------------------------------------

701,277
-------------------------------------------

OTHER-------------------------- ---------------

--------------$656,709

TOTAL EXPENDITURES---------

AC
A
E
E

8,016 AB

$4,387,887
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$185,365
202,507,152

TOTAL ASSESSED----

$202,692,517

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,607,750
3,389,506

TOTAL EXEMPTIONS

$10,997,256

NET ASSESSED VALUE

$191,695,261

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$79,687

$235,485
902,969

--------------$100,812

$235,485
802,157

--------------1,075,651
--------------------------------------------------------13,196
---------------

1,930,964
2,555,676
596,653
49,558
39,183
42,448
76,696
---------------

72,293
139,806
397,769
----------------------------42,448
-----------------------------

1,858,671
2,415,870
198,884
49,558
39,183
--------------76,696
---------------

1,102,324
------------------------------------------- E
-------------------------------------------

1,996,919
-------------------------------------------------------------------------------------

3,099,243
-------------------------------------------------------------------------------------

1,172,172
-------------------------------------------------------------------------------------

1,927,071
-------------------------------------------------------------------------------------

319,578 A

53,345

372,923

85,446

287,477

4,208
-----------------------------------------------------------------------

250,296
--------------3,600
--------------125,204
---------------

234,328
------------------------------------------125,204
---------------

15,968
--------------3,600
-------------------------------------------

------------------------------------------- D
1,706,647 AC
-----------------------------

------------------------------------------633,356
-----------------------------

------------------------------------------2,340,003
-----------------------------

------------------------------------------1,201,320
-----------------------------

------------------------------------------1,138,683
-----------------------------

97,758
--------------8,086
-----------------------------------------------------------------------

1,449,128 A
--------------397,547 C
-----------------------------------------------------------------------

86,251
---------------------------------------------------------------------------------------------------

1,535,379
--------------397,547
-----------------------------------------------------------------------

546,135
--------------125,748
-----------------------------------------------------------------------

989,244
--------------271,799
-----------------------------------------------------------------------

737,400
-------------------------------------------

-36,123
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$5,044,596

$2,782,286

$2,262,310

$10,611,214

$3,942,613

$14,553,827

$4,243,481

$10,310,346

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

PROVIDER

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$302,309
9,975

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

C

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$434,430
1,264,788,740

TOTAL ASSESSED----

$1,265,223,170

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$16,503,200
13,737,744

TOTAL EXEMPTIONS

$30,240,944

NET ASSESSED VALUE

$1,234,982,226

$312,284

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

C
AB
AC

$6,266,772
$2,448,670

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$2,070,897
28,612

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$2,099,509

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$17,535,888
$8,303,770

27

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
COTATI (SONOMA COUNTY)

CRESCENT CITY (DEL NORTE COUNTY)

(CURRENT EST. POP. 6,793)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 8,805)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------------------------------------------------------------------------------------------$46,834

$270,920
--------------------------------------------------------867,990
----------------------------166,341
48,028
105,528
-----------------------------

$270,920
--------------------------------------------------------867,990
----------------------------166,341
48,028
105,528
--------------46,834

------------------------------------------------------------------------------------$1,600
-------------------------------------------------------------------------------------

$95,919
--------------------------------------------------------803,836
--------------493,202
110,373
52,912
2,884
-----------------------------

$95,919
--------------------------------------------------------803,836
1,600
493,202
110,373
52,912
2,884
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

--------------------------------------------------------11,515

-----------------------------------------------------------------------

--------------------------------------------------------11,515

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

--------------94,588

-----------------------------

--------------94,588

40,522
902

-----------------------------

40,522
902

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

126,857
32,758

--------------35

126,857
32,793

665
---------------

--------------7,755

665
7,755

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

195,468
----------------------------5,567

71,448
64,529
-----------------------------

266,916
64,529
--------------5,567

164,392
26,649
-----------------------------

94,691
24,905
-----------------------------

259,083
51,554
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------136,059
282,866
------------------------------------------47,682
---------------

324,863
----------------------------258
--------------180
-----------------------------------------------------------------------

324,863
----------------------------258
136,059
283,046
------------------------------------------47,682
---------------

--------------------------------------------------------156,480
50,112
------------------------------------------2,757,291
---------------

300,916
----------------------------3,389
--------------109
--------------------------------------------------------65,999

300,916
----------------------------3,389
156,480
50,221
------------------------------------------2,757,291
65,999

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------43,689
--------------------------------------------------------20,588
--------------1,500,984
--------------------------------------------------------4,369
--------------693,951
------------------------------------------------------------------------------------------------------------------------------41,799

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------43,689
--------------------------------------------------------20,588
--------------1,500,984
--------------------------------------------------------4,369
--------------693,951
------------------------------------------------------------------------------------------------------------------------------41,799

235
2,675
25
9,172
--------------------------------------------------------1,206,506
--------------------------------------------------------101,797
--------------1,128,154
----------------------------------------------------------------------------------------------------------------368,402
22,380

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

235
2,675
25
9,172
--------------------------------------------------------1,206,506
--------------------------------------------------------101,797
--------------1,128,154
----------------------------------------------------------------------------------------------------------------368,402
22,380

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

2,601
18,631
84,630

-------------------------------------------

2,601
18,631
84,630

330
--------------433

--------------37
---------------

330
37
433

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

--------------16,963

-----------------------------

--------------16,963

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,408,399

$1,920,120

$5,328,519

$6,038,722

$2,056,927

$8,095,649

28

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
COTATI
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$122,536
477,645

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,412,233
---------------------------------------------------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

578,667
------------------------------------------- E
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- E
1,337,940 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

CRESCENT CITY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

$4,199
12,932

$126,735
490,577

--------------$293,750

$126,735
196,827

$26,225
609,801

52,431
---------------------------------------------------------------------------------------------------

1,464,664
---------------------------------------------------------------------------------------------------

286,921
---------------------------------------------------------------------------------------------------

1,177,743
---------------------------------------------------------------------------------------------------

904,712
120,441
------------------------------------------57,458
-----------------------------

1,589
-------------------------------------------------------------------------------------

580,256
-------------------------------------------------------------------------------------

438,560
-------------------------------------------------------------------------------------

141,696
-------------------------------------------------------------------------------------

334,463
------------------------------------------- CD
-------------------------------------------

793

116,830

---------------

116,830

68,418 AD

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

32,015
--------------2,087,672
--------------67,365
306,745

------------------------------------------699,252
-----------------------------

------------------------------------------2,037,192
-----------------------------

------------------------------------------1,589,372
-----------------------------

------------------------------------------447,820
-----------------------------

------------------------------------------- DCE
1,475,855 A
-----------------------------

271,725 A
----------------------------- E
-----------------------------------------------------------------------

8,374
---------------------------------------------------------------------------------------------------

280,099
---------------------------------------------------------------------------------------------------

51,469
---------------------------------------------------------------------------------------------------

228,630
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------514,069 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

164,822
-------------------------------------------

678,891
-------------------------------------------

748,327
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

$944,392

$5,775,244

TOTAL EXPENDITURES---------

A
E
DE
E

116,037 A

$4,830,852
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION

TOTAL ASSESSED----

$429,700,616

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$9,945,887
1,313,135

TOTAL EXEMPTIONS

$11,259,022

NET ASSESSED VALUE

$418,441,594

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$4,873
6,029

$31,098
615,830

--------------$370,064

$31,098
245,766

21,074
3,772
-------------------------------------------------------------------------------------

925,786
124,213
------------------------------------------57,458
-----------------------------

41,748
500
-------------------------------------------------------------------------------------

884,038
123,713
------------------------------------------57,458
-----------------------------

46,206
-------------------------------------------------------------------------------------

380,669
-------------------------------------------------------------------------------------

189,078
-------------------------------------------------------------------------------------

191,591
-------------------------------------------------------------------------------------

322

68,740

---------------

68,740

----------------------------3,977
-------------------------------------------

32,015
--------------2,091,649
--------------67,365
306,745

51,756
--------------2,136,574
----------------------------301,328

-19,741
---------------44,925
--------------67,365
5,417

------------------------------------------106,581
-----------------------------

------------------------------------------1,582,436
-----------------------------

------------------------------------------1,540,845
-----------------------------

------------------------------------------41,591
-----------------------------

432,002 A
8,154
2,070 E
------------------------------------------103,686
---------------

113,412
----------------------------------------------------------------------47,986
---------------

545,414
8,154
2,070
------------------------------------------151,672
---------------

102,874
----------------------------------------------------------------------70,864
---------------

442,540
8,154
2,070
------------------------------------------80,808
---------------

-69,436
-------------------------------------------

1,329,292 A
-------------------------------------------

20,370
-------------------------------------------

1,349,662
-------------------------------------------

1,233,091
-------------------------------------------

116,571
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$3,408,399

$2,366,845

$7,966,374

$374,602

$8,340,976

$6,038,722

$2,302,254

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED------ -----------------LOCALLY ASSESSED---$429,700,616

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$255,059
4,852

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

A

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$10,759
191,146,828

TOTAL ASSESSED----

$191,157,587

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$3,425,179
5,115,954

TOTAL EXEMPTIONS

$8,541,133

NET ASSESSED VALUE

$182,616,454

$259,911

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
AB
E

$5,771,502
$1,458,807

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$103,989
3,344

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$107,333

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$35,468,311
$2,482,198

29

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
DEL MAR (SAN DIEGO COUNTY)

DEL REY OAKS (MONTEREY COUNTY)

(CURRENT EST. POP. 5,328)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 1,700)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

--------------$106,039
--------------------------------------------------------------------------------------------------------------------------------------------30,260

$1,360,656
--------------31,669
161
16,455
1,194,479
--------------1,333,041
146,568
122,828
97,535
--------------15,902

$1,360,656
106,039
31,669
161
16,455
1,194,479
--------------1,333,041
146,568
122,828
97,535
--------------46,162

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$190,587
--------------5,026
--------------1,193
173,107
----------------------------43,509
89,971
4,328
-----------------------------

$190,587
--------------5,026
--------------1,193
173,107
----------------------------43,509
89,971
4,328
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

-----------------------------

--------------890

--------------890

$47,728
22,458

--------------4,627

47,728
27,085

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

444,088
---------------

--------------4,313

444,088
4,313

22,556
---------------

-----------------------------

22,556
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

305,742
-------------------------------------------

142,460
71,183
--------------12,710

448,202
71,183
--------------12,710

2,033
22,347
-----------------------------

3,371
-------------------------------------------

5,404
22,347
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------103,546
216,456
------------------------------------------498,829
---------------

231,293
----------------------------26,818
--------------84
-----------------------------------------------------------------------

231,293
----------------------------26,818
103,546
216,540
------------------------------------------498,829
---------------

--------------------------------------------------------34,803
14,228
------------------------------------------47,738
---------------

74,010
----------------------------2,837
--------------740
-----------------------------------------------------------------------

74,010
----------------------------2,837
34,803
14,968
------------------------------------------47,738
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

27,591
----------------------------68,220
--------------------------------------------------------1,680,831
------------------------------------------------------------------------------------1,709,316
----------------------------------------------------------------------------------------------------------------175,000
10,179

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

27,591
----------------------------68,220
--------------------------------------------------------1,680,831
------------------------------------------------------------------------------------1,709,316
----------------------------------------------------------------------------------------------------------------175,000
10,179

--------------23,256
--------------8,022
--------------1,040
--------------------------------------------------------------------------------------------------23,025
----------------------------------------------------------------------------------------------------------------------------------------------------------2,101

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------23,256
--------------8,022
--------------1,040
--------------------------------------------------------------------------------------------------23,025
----------------------------------------------------------------------------------------------------------------------------------------------------------2,101

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

--------------408,500
755

10,953
--------------367,660

10,953
408,500
368,415

--------------350
31,492

----------------------------1,883

--------------350
33,375

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

1,891,445
850,000

-----------------------------

1,891,445
850,000

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$8,526,797

$5,187,658

$13,714,455

$303,177

$595,189

$898,366

30

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
DEL MAR
OPERATING
EXPENDITURE

FUNCTION ACTIVITY

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$390,275
812,309

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,100,515
1,142,530
------------------------------------------119,317
37,179
---------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

300,894
96,142
----------------------------- C
-------------------------------------------

C
AB
C
C

CAPITAL
OUTLAY

DEL REY OAKS

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$57,554

$390,275
869,863

--------------$185,006

$390,275
684,857

$80,718
129,249

27,217
32,671
-------------------------------------------------------------------------------------

1,127,732
1,175,201
------------------------------------------119,317
37,179
---------------

456,215
68,560
-------------------------------------------------------------------------------------

671,517
1,106,641
------------------------------------------119,317
37,179
---------------

407,096
162,052
--------------2,661
--------------12,909
-----------------------------

568,864
851
-----------------------------------------------------------------------

869,758
96,993
-----------------------------------------------------------------------

438,274
-------------------------------------------------------------------------------------

431,484
96,993
-----------------------------------------------------------------------

43,902
------------------------------------------- E
-------------------------------------------

A
C
E
E

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$80,718
129,249

-----------------------------

$80,718
129,249

$8,312
---------------------------------------------------------------------------------------------------

415,408
162,052
--------------2,661
--------------12,909
-----------------------------

$47,955
--------------------------------------------------------17,494
-----------------------------

367,453
162,052
--------------2,661
---------------4,585
-----------------------------

---------------------------------------------------------------------------------------------------

43,902
-------------------------------------------------------------------------------------

43,255
-------------------------------------------------------------------------------------

647
-------------------------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

613,572

---------------

613,572

---------------

66,152

90,145

-23,993

86,634
------------------------------------------229,032
---------------

--------------------------------------------------------184,974
---------------

86,634
------------------------------------------414,006
---------------

105,490
------------------------------------------87,163
---------------

-18,856
------------------------------------------326,843
---------------

16,991
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

16,991
-----------------------------------------------------------------------

58,956
-----------------------------------------------------------------------

-41,965
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
1,648,835 AC
--------------6,453

------------------------------------------475,927
-----------------------------

------------------------------------------2,124,762
--------------6,453

------------------------------------------1,802,748
-----------------------------

------------------------------------------322,014
--------------6,453

------------------------------------------- E
--------------- E
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

765,336 A
----------------------------- E
-----------------------------------------------------------------------

1,136,064
---------------------------------------------------------------------------------------------------

1,901,400
---------------------------------------------------------------------------------------------------

1,378,255
--------------54,000
-----------------------------------------------------------------------

523,145
---------------54,000
-----------------------------------------------------------------------

33,092 A
----------------------------- F
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

33,092
---------------------------------------------------------------------------------------------------

45,372
---------------------------------------------------------------------------------------------------

-12,280
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------1,644,575 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

591,600
-------------------------------------------

2,236,175
-------------------------------------------

3,951,086
-------------------------------------------

-1,714,911
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$3,075,722

$12,069,320

$8,526,797

$3,542,523

$954,822

$8,312

$963,134

$303,177

$659,957

613,572 A

TOTAL EXPENDITURES---------

$8,993,598
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$2,262,767
1,042,462,796

TOTAL ASSESSED----

$1,044,725,563

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,511,007
1,062,119

TOTAL EXEMPTIONS

$8,573,126

NET ASSESSED VALUE

$1,036,152,437

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS----------------PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF------------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$1,511,195
27,950
314,161
2,266

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$123,880,146
TOTAL ASSESSED----

$123,880,146

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$3,430,000
571,079

TOTAL EXEMPTIONS

$4,001,079

NET ASSESSED VALUE

$119,879,067

$1,855,572

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

66,152 AD

$11,698,114
$11,698,114

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$201,161
2,831

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$203,992

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$1,814,557
$549,213

CITY OF DEL MAR - SEE APPENDIX B
PAGE

31

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)

REVENUE ACCOUNTS

DOS PALOS (MERCED COUNTY)

(CURRENT EST. POP. 925)

(CURRENT EST. POP. 4,457)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$13,804
-------------------------------------------------------------------------------------

$60,030
------------------------------------------6
21,735
--------------4,782
6,152
2,667
-------------------------------------------

$60,030
------------------------------------------6
21,735
13,804
4,782
6,152
2,667
-------------------------------------------

------------------------------------------------------------------------------------$123,041
----------------------------------------------------------------------15,178

$132,077
--------------296
----------------------------236,298
----------------------------34,425
19,960
----------------------------7,593

$132,077
--------------296
----------------------------236,298
123,041
--------------34,425
19,960
----------------------------22,771

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

6,219
2,381

--------------245

6,219
2,626

22,041
4,743

-----------------------------

22,041
4,743

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

3,187
---------------

-----------------------------

3,187
---------------

20,064
---------------

--------------2,898

20,064
2,898

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

2,527
-------------------------------------------

--------------5,031
-----------------------------

2,527
5,031
-----------------------------

9,313
-------------------------------------------

1,939
3,525
-----------------------------

11,252
3,525
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------42,460
--------------------------------------------------------137,365
---------------

12,878
----------------------------1,883
--------------15
-----------------------------------------------------------------------

12,878
----------------------------1,883
42,460
15
------------------------------------------137,365
---------------

--------------------------------------------------------83,465
165,657
-----------------------------------------------------------------------

196,141
----------------------------2,894
--------------71
-----------------------------------------------------------------------

196,141
----------------------------2,894
83,465
165,728
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

----------------------------------------------------------------------------------------------------------------41,047
28,987
----------------------------------------------------------------------217,016
------------------------------------------------------------------------------------------------------------------------------265

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------41,047
28,987
----------------------------------------------------------------------217,016
------------------------------------------------------------------------------------------------------------------------------265

1,195
6,136
--------------2,024
----------------------------1,764
--------------497,115
292,785
------------------------------------------13,765
--------------594,576
------------------------------------------------------------------------------------------------------------------------------13,959

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1,195
6,136
--------------2,024
----------------------------1,764
--------------497,115
292,785
------------------------------------------13,765
--------------594,576
------------------------------------------------------------------------------------------------------------------------------13,959

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------32,339

----------------------------32,339

----------------------------76,600

----------------------------57,596

----------------------------134,196

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

--------------56,881

-----------------------------

--------------56,881

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$495,258

$147,763

$643,021

$2,000,302

$695,713

$2,696,015

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

DORRIS (SISKIYOU COUNTY)

32

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
DORRIS
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$8,323
175,717

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

103,137
24,933
--------------2,255
300
-------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

30,999
------------------------------------------- E
-------------------------------------------

C
AB
D
A

CAPITAL
OUTLAY

DOS PALOS

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$8,323
175,717

-----------------------------

$8,323
175,717

$7,125
146,440

-----------------------------------------------------------------------------------------------------------------

103,137
24,933
--------------2,255
300
-------------------------------------------

$12,928
----------------------------2,381
---------------------------------------------------------

90,209
24,933
---------------126
300
-------------------------------------------

663,060
77,239
-------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

30,999
-------------------------------------------------------------------------------------

57,097
-------------------------------------------------------------------------------------

-26,098
-------------------------------------------------------------------------------------

329,533
------------------------------------------- C
-------------------------------------------

A
B
E
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$7,125
146,440

--------------$96,159

$7,125
50,281

$48,264
31,627
-------------------------------------------------------------------------------------

711,324
108,866
-------------------------------------------------------------------------------------

246,784
---------------------------------------------------------------------------------------------------

464,540
108,866
-------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

329,533
-------------------------------------------------------------------------------------

208,270
-------------------------------------------------------------------------------------

121,263
-------------------------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- D

---------------

---------------

---------------

---------------

---------------

6,597

---------------

6,597

9,120
100,000
---------------------------------------------------------

-------------------------------------------------------------------------------------

9,120
100,000
---------------------------------------------------------

6,219
127,889
---------------------------------------------------------

2,901
-27,889
---------------------------------------------------------

34,637
------------------------------------------1,768
---------------

-------------------------------------------------------------------------------------

34,637
------------------------------------------1,768
---------------

25,260
-----------------------------------------------------------------------

9,377
------------------------------------------1,768
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------28,230 D
7,683 A
-----------------------------

-------------------------------------------------------------------------------------

----------------------------28,230
7,683
-----------------------------

----------------------------28,987
41,047
-----------------------------

-----------------------------757
-33,364
-----------------------------

----------------------------271,237 D
496,734 D
-----------------------------

-------------------------------------------------------------------------------------

----------------------------271,237
496,734
-----------------------------

----------------------------292,785
498,218
-----------------------------

-----------------------------21,548
-1,484
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

1,765 A
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

1,765
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

1,765
---------------------------------------------------------------------------------------------------

46,739 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

46,739
---------------------------------------------------------------------------------------------------

28,943
---------------------------------------------------------------------------------------------------

17,796
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------45,986 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

---------------------------------------------------------

45,986
-------------------------------------------

218,710
-------------------------------------------

-172,724
-------------------------------------------

600,715 D
-------------------------------------------

---------------------------------------------------------

600,715
-------------------------------------------

603,883
-------------------------------------------

-3,168
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$538,448

$495,258

$43,190

$2,681,824

$79,891

$2,761,715

$2,000,302

$761,413

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

$538,448
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$134,846
17,202,266

TOTAL ASSESSED----

$17,337,112

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,383,659
1,325,921

TOTAL EXEMPTIONS

$2,709,580

NET ASSESSED VALUE

$14,627,532

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$62,370
1,871

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$118,453
115,939,491

TOTAL ASSESSED----

$116,057,944

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$5,205,400
3,257,380

TOTAL EXEMPTIONS

$8,462,780

NET ASSESSED VALUE

$107,595,164

$64,241

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

6,597 C

$422,452
$383,342

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$159,801
3,647

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$163,448

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$3,801,517
$3,801,517

CITY OF DORRIS - SEE APPENDIX B
PAGE

33

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
DUNSMUIR (SISKIYOU COUNTY)

EMERYVILLE (ALAMEDA COUNTY)

(CURRENT EST. POP. 2,182)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 7,276)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$19,048
-------------------------------------------------------------------------------------

$150,600
--------------------------------------------------------140,497
--------------58,345
26,538
11,985
2,517
-----------------------------

$150,600
--------------------------------------------------------140,497
19,048
58,345
26,538
11,985
2,517
-----------------------------

------------------------------------------------------------------------------------$130,552
----------------------------------------------------------------------37,365

$753,335
--------------------------------------------------------4,703,324
--------------1,259,731
591,176
3,160,498
51,873
1,662,340
---------------

$753,335
--------------------------------------------------------4,703,324
130,552
1,259,731
591,176
3,160,498
51,873
1,662,340
37,365

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

27,346
------------------------------------------9,646

-----------------------------------------------------------------------

27,346
------------------------------------------9,646

------------------------------------------41,041
260,478

-----------------------------------------------------------------------

------------------------------------------41,041
260,478

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

11,762
2,074

-----------------------------

11,762
2,074

805,979
303,772

--------------74,291

805,979
378,063

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

10,166
---------------

--------------4,607

10,166
4,607

229,644
---------------

--------------42,198

229,644
42,198

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

24,891
5,338
--------------27,220

13,587
-------------------------------------------

38,478
5,338
--------------27,220

258,435
13,443
--------------1,223,662

524,966
435,256
-----------------------------

783,401
448,699
--------------1,223,662

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------53,617
316,580
--------------2,848
--------------36,500
---------------

96,079
----------------------------5,195
--------------35
-----------------------------------------------------------------------

96,079
----------------------------5,195
53,617
316,615
--------------2,848
--------------36,500
---------------

--------------------------------------------------------151,083
885,750
--------------127,023
--------------212,974
---------------

309,448
----------------------------52,624
--------------113
--------------21,205
-------------------------------------------

309,448
----------------------------52,624
151,083
885,863
--------------148,228
--------------212,974
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

1,734
--------------13,123
--------------803
------------------------------------------365,605
201,329
----------------------------------------------------------------------535,342
----------------------------34,675
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1,734
--------------13,123
--------------803
------------------------------------------365,605
201,329
----------------------------------------------------------------------535,342
----------------------------34,675
---------------------------------------------------------------------------------------------------

--------------115,763
216
679,867
--------------------------------------------------------967,441
--------------124,757
----------------------------278,987
------------------------------------------------------------------------------------------------------------------------------15,000
--------------5,711,972

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------115,763
216
679,867
--------------------------------------------------------967,441
--------------124,757
----------------------------278,987
------------------------------------------------------------------------------------------------------------------------------15,000
--------------5,711,972

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------302,828

----------------------------302,828

-------------------------------------------

----------------------------84,167

----------------------------84,167

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$1,699,647

$812,813

$2,512,460

$12,575,204

$13,726,545

$26,301,749

34

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
DUNSMUIR
OPERATING
EXPENDITURE

FUNCTION ACTIVITY
GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

PROVIDER

EMERYVILLE

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$4,963

$25,130
229,073

--------------$51,694

$25,130
177,379

$97,113
4,717,115

PUBLIC SAFETY
POLICE----------------------325,453 C
FIRE------------------------59,899 AB
EMERGENCY MEDICAL SERVICES--- --------------- AB
ANIMAL REGULATION-----------24,863
WEED ABATEMENT--------------605
STREET LIGHTING-------------14,221 D
DISASTER PREPAREDNESS-------- --------------OTHER------------------------ ---------------

--------------6,866
-------------------------------------------------------------------------------------

325,453
66,765
--------------24,863
605
14,221
-----------------------------

14,672
40,469
--------------2,877
---------------------------------------------------------

310,781
26,296
--------------21,986
605
14,221
-----------------------------

5,103,390
3,730,919
183,056
----------------------------32,841
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

---------------------------------------------------------------------------------------------------

54,563
------------------------------------------106,512
-----------------------------

119,868
------------------------------------------329,072
-----------------------------

-65,305
-------------------------------------------222,560
-----------------------------

291,785
----------------------------125,000 A
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

$25,130
224,110

CAPITAL
OUTLAY

54,563
------------------------------------------- E
106,512
----------------------------23,095 A

A
A
A
A

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$6,737
39,583

$103,850
4,756,698

--------------$5,132,776

$103,850
-376,078

174,985
9,454
-------------------------------------------------------------------------------------

5,278,375
3,740,373
183,056
----------------------------32,841
-----------------------------

540,004
216
127,616
----------------------------44,101
-----------------------------

4,738,371
3,740,157
55,440
-----------------------------11,260
-----------------------------

1,423,098
-------------------------------------------------------------------------------------

1,714,883
----------------------------125,000
-------------------------------------------

1,170,479
----------------------------15,573
-------------------------------------------

544,404
----------------------------109,427
-------------------------------------------

---------------

23,095

---------------

23,095

216

1,621,041

---------------

1,621,041

-------------------------------------------------------------------------------------

3,057
------------------------------------------47,532
---------------

13,496
--------------5,000
-------------------------------------------

-10,439
---------------5,000
--------------47,532
---------------

1,485,653
--------------11,200
--------------785,153
---------------

43,162
------------------------------------------814
---------------

1,528,815
--------------11,200
--------------785,967
---------------

1,789,618
--------------23,801
-------------------------------------------

-260,803
---------------12,601
--------------785,967
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----3,162
HOSPITALS & SANITARIUMS------ --------------SOLID WASTE-----------------172,359 D
SEWERS----------------------320,658 A
CEMETERIES------------------- --------------OTHER------------------------ ---------------

-------------------------------------------------------------------------------------

3,162
--------------172,359
320,658
-----------------------------

----------------------------201,329
379,180
-----------------------------

3,162
---------------28,970
-58,522
-----------------------------

----------------------------101,626 E
455,711 A
-----------------------------

-------------------------------------------------------------------------------------

----------------------------101,626
455,711
-----------------------------

----------------------------131,091
1,030,447
-----------------------------

-----------------------------29,465
-574,736
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

--------------- C
--------------3,600 E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

----------------------------3,600
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

----------------------------3,600
-----------------------------------------------------------------------

2,052,069 A
1,112,673
--------------- C
-----------------------------------------------------------------------

826
---------------------------------------------------------------------------------------------------

2,052,895
1,112,673
-------------------------------------------------------------------------------------

994,866
1,574,616
-------------------------------------------------------------------------------------

1,058,029
-461,943
-------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------434,762 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

---------------------------------------------------------

434,762
-------------------------------------------

541,990
-------------------------------------------

-107,228
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$11,829

$1,855,410

$1,699,647

$155,763

$21,906,129

$1,698,875

$23,605,004

$12,575,204

$11,029,800

3,057
------------------------------------------47,532
---------------

TOTAL EXPENDITURES---------

$1,843,581
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$314,796
63,961,807

TOTAL ASSESSED----

$64,276,603

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$3,031,000
624,583

TOTAL EXEMPTIONS

$3,655,583

NET ASSESSED VALUE

$60,621,020

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$169,283
5,078

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$1,866,009
1,423,187,207

TOTAL ASSESSED----

$1,425,053,216

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,894,900
23,643,394

TOTAL EXEMPTIONS

$31,538,294

NET ASSESSED VALUE

$1,393,514,922

$174,361

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

1,620,825 A

$1,628,287
$804,190

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$890,781
48,879

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$939,660

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$25,175,719
$12,023,160

CITY OF DUNSMUIR - SEE APPENDIX B
PAGE

35

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
ESCALON (SAN JOAQUIN COUNTY)

ETNA (SISKIYOU COUNTY)

(CURRENT EST. POP. 5,721)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$2,654,546
----------------------------------------------------------------------264,915

$400,789
--------------7,409
--------------2,983
527,299
--------------3,705
140,009
23,148
13,252
--------------26,000

$400,789
--------------7,409
--------------2,983
527,299
2,654,546
3,705
140,009
23,148
13,252
--------------290,915

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$56,813
--------------28
1,704
82
39,018
--------------3,254
5,099
1,647
1,396
--------------117

$56,813
--------------28
1,704
82
39,018
--------------3,254
5,099
1,647
1,396
--------------117

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------18,821
---------------

-----------------------------------------------------------------------

------------------------------------------18,821
---------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

136,031
1,301

-----------------------------

136,031
1,301

--------------$1,150

-----------------------------

--------------1,150

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

31,677
248

-----------------------------

31,677
248

-----------------------------

--------------459

--------------459

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

266,497
21,857
-----------------------------

86,048
6,000
-----------------------------

352,545
27,857
-----------------------------

21,546
-------------------------------------------

8,630
7,442
-----------------------------

30,176
7,442
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------106,761
2,614,115
------------------------------------------27,462
---------------

245,813
----------------------------9,956
--------------89
-----------------------------------------------------------------------

245,813
----------------------------9,956
106,761
2,614,204
------------------------------------------27,462
---------------

--------------------------------------------------------6,464
--------------5,398
----------------------------321,500
---------------

36,387
----------------------------949
--------------75
-----------------------------------------------------------------------

36,387
----------------------------949
6,464
75
5,398
----------------------------321,500
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------6,463
--------------1,000
80
14,674
1,357
2,972
743,735
--------------------------------------------------------115,707
--------------765,428
------------------------------------------------------------------------------------------------------------------------------340,747

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------6,463
--------------1,000
80
14,674
1,357
2,972
743,735
--------------------------------------------------------115,707
--------------765,428
------------------------------------------------------------------------------------------------------------------------------340,747

500
--------------12
--------------58
------------------------------------------72,118
--------------------------------------------------------100
--------------70,441
------------------------------------------------------------------------------------------------------------------------------28,707

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

500
--------------12
--------------58
------------------------------------------72,118
--------------------------------------------------------100
--------------70,441
------------------------------------------------------------------------------------------------------------------------------28,707

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

--------------227,488
---------------

----------------------------104,014

--------------227,488
104,014

----------------------------43,998

--------------5,937
33,125

--------------5,937
77,123

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$8,363,882

$1,596,514

$9,960,396

$571,992

$202,162

$774,154

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 845)

36

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
ESCALON
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$86,721
264,107

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

655,334
----------------------------4,695
1,187
48,842
-----------------------------

PROVIDER

ABC
E
E
D

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------100,699
STREET TREES & LANDSCAPING--918
PARKING FACILITIES----------- --------------PUBLIC TRANSIT--------------43,661 D
AIRPORTS--------------------- --------------PORTS AND HARBORS------------ --------------OTHER-----------------------49,639

CAPITAL
OUTLAY

ETNA

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$12,405

$86,721
276,512

--------------$69,715

$86,721
206,797

$711
28,211

65,553
---------------------------------------------------------------------------------------------------

720,887
----------------------------4,695
1,187
48,842
-----------------------------

124,710
----------------------------614
2,972
19,264
--------------2,487

596,177
----------------------------4,081
-1,785
29,578
---------------2,487

63,106
20,813
81,778
599
--------------6,865
-----------------------------

6,723,275
----------------------------------------------------------------------12,360

6,823,974
918
--------------43,661
----------------------------61,999

5,851,901
----------------------------45,485
-------------------------------------------

972,073
918
---------------1,824
----------------------------61,999

29,106
------------------------------------------- C
-------------------------------------------

A
AB
AB
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$711
28,211

--------------$369,399

$711
-341,188

-----------------------------------------------------------------------------------------------------------------

63,106
20,813
81,778
599
--------------6,865
-----------------------------

1,771
12
2,872
1,208
---------------------------------------------------------

61,335
20,801
78,906
-609
--------------6,865
-----------------------------

---------------------------------------------------------------------------------------------------

29,106
-------------------------------------------------------------------------------------

11,862
-------------------------------------------------------------------------------------

17,244
-------------------------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

87,095

---------------

87,095

--------------- D

---------------

---------------

---------------

---------------

91,382
-----------------------------------------------------------------------

2,529
-----------------------------------------------------------------------

93,911
-----------------------------------------------------------------------

155,340
-----------------------------------------------------------------------

-61,429
-----------------------------------------------------------------------

----------------------------294,300
-------------------------------------------

-------------------------------------------------------------------------------------

----------------------------294,300
-------------------------------------------

500
-----------------------------------------------------------------------

-500
--------------294,300
-------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
468,606 A
-----------------------------

------------------------------------------97,795
-----------------------------

------------------------------------------566,401
-----------------------------

------------------------------------------782,117
-----------------------------

-------------------------------------------215,716
-----------------------------

------------------------------------------- D
69,467 A
-----------------------------

-------------------------------------------------------------------------------------

------------------------------------------69,467
-----------------------------

------------------------------------------79,613
-----------------------------

-------------------------------------------10,146
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

374,793 A
--------------92,755 C
------------------------------------------55,082
---------------

16,499
---------------------------------------------------------------------------------------------------

391,292
--------------92,755
------------------------------------------55,082
---------------

410,811
--------------23,507
------------------------------------------17,105
---------------

-19,519
--------------69,248
------------------------------------------37,977
---------------

64,165 A
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

64,165
---------------------------------------------------------------------------------------------------

28,807
---------------------------------------------------------------------------------------------------

35,358
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------618,080 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

190,662
-------------------------------------------

808,742
-------------------------------------------

857,854
-------------------------------------------

-49,112
-------------------------------------------

70,425 A
-------------------------------------------

---------------------------------------------------------

70,425
-------------------------------------------

75,948
-------------------------------------------

-5,523
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

23,479

---------------

23,479

---------------

23,479

$7,121,078

$10,164,674

$8,363,882

$1,800,792

$753,025

---------------

$753,025

$571,992

$181,033

TOTAL EXPENDITURES---------

87,095 A

$3,043,596
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$1,134,567
312,311,158

TOTAL ASSESSED----

$313,445,725

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$8,836,900
6,206,142

TOTAL EXEMPTIONS

$15,043,042

NET ASSESSED VALUE

$298,402,683

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$458,583
10,650

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$54,361
26,865,538

TOTAL ASSESSED----

$26,919,899

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,460,992
3,573,407

TOTAL EXEMPTIONS

$5,034,399

NET ASSESSED VALUE

$21,885,500

$469,233

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

$5,652,363
$4,472,951

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$60,512
1,815

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$62,327

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

-----------------------------

37

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
EXETER (TULARE COUNTY)

FAIRFAX (MARIN COUNTY)

(CURRENT EST. POP. 8,575)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$12,262
-------------------------------------------------------------------------------------

$327,677
------------------------------------------2,943
459,734
--------------6,189
104,488
18,661
11,743
293,059
---------------

$327,677
------------------------------------------2,943
459,734
12,262
6,189
104,488
18,661
11,743
293,059
---------------

--------------$489,667
-----------------------------------------------------------------------------------------------------------------------------------------------------------

$1,054,641
--------------1,866
255,787
--------------297,097
--------------15,533
224,095
82,813
26,885
324,955
---------------

$1,054,641
489,667
1,866
255,787
--------------297,097
--------------15,533
224,095
82,813
26,885
324,955
---------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

----------------------------23
-----------------------------

-----------------------------------------------------------------------

----------------------------23
-----------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

118,438
3,598

-----------------------------

118,438
3,598

120,297
---------------

-----------------------------

120,297
---------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

4,929
---------------

--------------4,315

4,929
4,315

27,390
---------------

--------------42,113

27,390
42,113

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

106,116
1,833
-----------------------------

45,353
----------------------------11,113

151,469
1,833
--------------11,113

---------------------------------------------------------

96,486
38,182
-----------------------------

96,486
38,182
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------159,223
105,558
------------------------------------------1,070,185
---------------

413,885
--------------------------------------------------------136
-----------------------------------------------------------------------

413,885
------------------------------------------159,223
105,694
------------------------------------------1,070,185
---------------

------------------------------------------9,578
145,123
65,065
------------------------------------------244,297
---------------

306,471
----------------------------12,500
--------------100
-----------------------------------------------------------------------

306,471
----------------------------22,078
145,123
65,165
------------------------------------------244,297
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

7,725
--------------------------------------------------------11,215
47,121
--------------657,313
693,673
------------------------------------------37,771
--------------557,264
--------------------------------------------------------------------------------------------------5,830
--------------14,258

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

7,725
--------------------------------------------------------11,215
47,121
--------------657,313
693,673
------------------------------------------37,771
--------------557,264
--------------------------------------------------------------------------------------------------5,830
--------------14,258

22,468
24,135
--------------28,870
--------------11,209
6,529
------------------------------------------------------------------------------------35,133
----------------------------------------------------------------------------------------------------------------------------------------------------------50,109

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

22,468
24,135
--------------28,870
--------------11,209
6,529
------------------------------------------------------------------------------------35,133
----------------------------------------------------------------------------------------------------------------------------------------------------------50,109

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,614,335

$1,699,296

$5,313,631

$1,279,870

$2,779,524

$4,059,394

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 7,184)

38

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
EXETER
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$6,347
461,497

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

974,796
66,975
--------------10,676
--------------40,337
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

392,153
1,371
--------------43,076 A
-------------------------------------------

A
C
E
D

CAPITAL
OUTLAY

FAIRFAX

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$234,879

$6,347
696,376

-----------------------------

$6,347
696,376

$162,960
284,478

-----------------------------------------------------------------------------------------------------------------

974,796
66,975
--------------10,676
--------------40,337
-----------------------------

$65,455
----------------------------3,568
--------------14,258
-----------------------------

909,341
66,975
--------------7,108
--------------26,079
-----------------------------

1,439,339
821,811
------------------------------------------50,951
-----------------------------

---------------------------------------------------------------------------------------------------

392,153
1,371
--------------43,076
-------------------------------------------

206,344
----------------------------55,437
-------------------------------------------

185,809
1,371
---------------12,361
-------------------------------------------

374,357
------------------------------------------- E
-------------------------------------------

A
C
C
A

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$6,134

$162,960
290,612

--------------$15,389

$162,960
275,223

25,088
---------------------------------------------------------------------------------------------------

1,464,427
821,811
------------------------------------------50,951
-----------------------------

670,132
---------------------------------------------------------------------------------------------------

794,295
821,811
------------------------------------------50,951
-----------------------------

128,803
-------------------------------------------------------------------------------------

503,160
-------------------------------------------------------------------------------------

341,652
-------------------------------------------------------------------------------------

161,508
-------------------------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- D

---------------

---------------

---------------

---------------

---------------

161,633

34,720

126,913

286,298
1,195,390
---------------------------------------------------------

-------------------------------------------------------------------------------------

286,298
1,195,390
---------------------------------------------------------

137,378
1,081,183
---------------------------------------------------------

148,920
114,207
---------------------------------------------------------

101,577
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

101,577
-----------------------------------------------------------------------

182,844
-----------------------------------------------------------------------

-81,267
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------711,577 D
342,610 A
-----------------------------

------------------------------------------144,703
-----------------------------

----------------------------711,577
487,313
-----------------------------

----------------------------698,787
688,545
-----------------------------

----------------------------12,790
-201,232
-----------------------------

------------------------------------------- E
--------------- E
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

238,496 A
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

238,496
---------------------------------------------------------------------------------------------------

71,407
----------------------------------------------------------------------1,833
---------------

167,089
-----------------------------------------------------------------------1,833
---------------

34,576 A
----------------------------- E
------------------------------------------124,017
---------------

-----------------------------------------------------------------------------------------------------------------

34,576
----------------------------------------------------------------------124,017
---------------

35,133
---------------------------------------------------------------------------------------------------

-557
----------------------------------------------------------------------124,017
---------------

PUBLIC UTILITIES
WATER-----------------------368,623 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

92,592
-------------------------------------------

461,215
-------------------------------------------

590,140
-------------------------------------------

-128,925
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$472,174

$5,612,396

$3,614,335

$1,998,061

$3,555,699

$160,025

$3,715,724

$1,279,870

$2,435,854

TOTAL EXPENDITURES---------

$5,140,222
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$609,412
272,059,005

TOTAL ASSESSED----

$272,668,417

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$10,323,645
7,384,194

TOTAL EXEMPTIONS

$17,707,839

NET ASSESSED VALUE

$254,960,578

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$331,512
8,289

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$578,877,262
TOTAL ASSESSED----

$578,877,262

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$12,418,000
9,514,545

TOTAL EXEMPTIONS

$21,932,545

NET ASSESSED VALUE

$556,944,717

$339,801

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

161,633 A

$3,236,639
$1,878,213

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,066,041
14,680

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF-------------------

400,867
8,927

TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$1,490,515

VOTER APPROVED TAX RATE------------ 00.070000
---------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$2,924,890
$2,282,062

39

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
FARMERSVILLE (TULARE COUNTY)

FERNDALE (HUMBOLDT COUNTY)

(CURRENT EST. POP. 7,544)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 1,408)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$145,880
----------------------------------------------------------------------25,011

$129,667
--------------5,149
----------------------------237,393
----------------------------111,611
37,364
6,167
-----------------------------

$129,667
--------------5,149
----------------------------237,393
145,880
--------------111,611
37,364
6,167
--------------25,011

------------------------------------------------------------------------------------$26,344
-------------------------------------------------------------------------------------

$54,438
--------------------------------------------------------109,762
--------------40,715
18,153
12,810
3,274
-----------------------------

$54,438
--------------------------------------------------------109,762
26,344
40,715
18,153
12,810
3,274
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

64,355
12,760

--------------29,178

64,355
41,938

20,278
772

--------------3,150

20,278
3,922

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

12,674
---------------

--------------76

12,674
76

-----------------------------

--------------1,702

--------------1,702

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

98,567
-------------------------------------------

55,065
-------------------------------------------

153,632
-------------------------------------------

16,605
-------------------------------------------

7,893
3,584
-----------------------------

24,498
3,584
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------141,680
500,581
------------------------------------------557,905
---------------

324,739
----------------------------3,244
--------------119
-----------------------------------------------------------------------

324,739
----------------------------3,244
141,680
500,700
------------------------------------------557,905
---------------

--------------------------------------------------------32,230
25,273
------------------------------------------72,519
---------------

61,412
----------------------------1,748
--------------23
--------------9,005
-------------------------------------------

61,412
----------------------------1,748
32,230
25,296
--------------9,005
--------------72,519
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------26,446
----------------------------2,316
----------------------------1,459
408,171
353,143
------------------------------------------435
--------------349,627
------------------------------------------------------------------------------------------------------------------------------56,887

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------26,446
----------------------------2,316
----------------------------1,459
408,171
353,143
------------------------------------------435
--------------349,627
------------------------------------------------------------------------------------------------------------------------------56,887

585
426
--------------8,462
--------------14,629
----------------------------155,902
------------------------------------------67
------------------------------------------------------------------------------------------------------------------------------------------------------------------------38,819

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

585
426
--------------8,462
--------------14,629
----------------------------155,902
------------------------------------------67
------------------------------------------------------------------------------------------------------------------------------------------------------------------------38,819

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

----------------------------178,646

66,131
--------------331,304

66,131
--------------509,950

--------------12,795
---------------

----------------------------8,099

--------------12,795
8,099

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$2,936,543

$1,337,207

$4,273,750

$425,706

$335,768

$761,474

40

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
FARMERSVILLE
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$76,546
234,712

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

807,498
82,599
-------------------------------------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

484,052
88,765
----------------------------- C
-------------------------------------------

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FERNDALE
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$8,170

$76,546
242,882

-----------------------------

$76,546
242,882

$1,528
86,940

-----------------------------------------------------------------------------------------------------------------

807,498
82,599
-------------------------------------------------------------------------------------

$169,806
----------------------------2,316
1,459
-------------------------------------------

637,692
82,599
---------------2,316
-1,459
-------------------------------------------

146,497
----------------------------412
---------------------------------------------------------

---------------------------------------------------------------------------------------------------

484,052
88,765
-----------------------------------------------------------------------

390,556
-------------------------------------------------------------------------------------

93,496
88,765
-----------------------------------------------------------------------

122,606
------------------------------------------- F
-------------------------------------------

--------------- A

---------------

---------------

---------------

---------------

45,248
------------------------------------------646,292
---------------

-------------------------------------------------------------------------------------

45,248
------------------------------------------646,292
---------------

102,126
------------------------------------------625,878
---------------

-56,878
------------------------------------------20,414
---------------

42,967
------------------------------------------7,095
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------380,306 A
545,532 A
-----------------------------

-------------------------------------------------------------------------------------

----------------------------380,306
545,532
-----------------------------

----------------------------357,660
440,033
-----------------------------

----------------------------22,646
105,499
-----------------------------

------------------------------------------- E
200,388 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

5,038 A
----------------------------- B
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

5,038
---------------------------------------------------------------------------------------------------

3,618
---------------------------------------------------------------------------------------------------

1,420
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------237,060 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------1

---------------------------------------------------------

237,060
-----------------------------1

369,238
-------------------------------------------

-132,178
-----------------------------1

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

AB
AB
C
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$1,528
86,940

-----------------------------

$1,528
86,940

-----------------------------------------------------------------------------------------------------------------

146,497
----------------------------412
---------------------------------------------------------

$25,699
----------------------------297
---------------------------------------------------------

120,798
----------------------------115
---------------------------------------------------------

---------------------------------------------------------------------------------------------------

122,606
-------------------------------------------------------------------------------------

177,358
--------------528
---------------------------------------------------------

-54,752
---------------528
---------------------------------------------------------

---------------

28,724

---------------

28,724

-------------------------------------------------------------------------------------

42,967
------------------------------------------7,095
---------------

44,429
-----------------------------------------------------------------------

-1,462
------------------------------------------7,095
---------------

------------------------------------------$20,617
-----------------------------

------------------------------------------221,005
-----------------------------

------------------------------------------164,600
-----------------------------

------------------------------------------56,405
-----------------------------

12,565 A
--------------26,139 A
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

12,565
--------------26,139
-----------------------------------------------------------------------

----------------------------12,795
-----------------------------------------------------------------------

12,565
--------------13,344
-----------------------------------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

A
E
E
E

28,724 D

OTHER--------------------------

221,412

474,893

696,305

473,853

222,452

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES---------

$3,855,059

$483,063

$4,338,122

$2,936,543

$1,401,579

$675,861

$20,617

$696,478

$425,706

$270,772

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$82,650
139,787,188

TOTAL ASSESSED----

$139,869,838

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$8,019,578
2,450,115

TOTAL EXEMPTIONS

$10,469,693

NET ASSESSED VALUE

$129,400,145

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$128,944
3,239

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$67,333,463
TOTAL ASSESSED----

$67,333,463

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$2,483,600
1,022,375

TOTAL EXEMPTIONS

$3,505,975

NET ASSESSED VALUE

$63,827,488

$132,183

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

$2,892,385
$1,906,644

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$60,464
1,691

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$62,155

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$426,007
$413,595

CITY OF FARMERSVILLE - SEE APPENDIX B
PAGE

41

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
FIREBAUGH (FRESNO COUNTY)

FORT BRAGG (MENDOCINO COUNTY)

(CURRENT EST. POP. 6,103)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 6,392)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$127,554
-------------------------------------------------------------------------------------

$75,228
--------------259
8,630
346
404,653
--------------409
52,384
33,795
1,549
284,137
---------------

$75,228
--------------259
8,630
346
404,653
127,554
409
52,384
33,795
1,549
284,137
---------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$192,869
--------------------------------------------------------1,260,203
--------------924,719
171,441
123,310
11,711
--------------10,280

$192,869
--------------------------------------------------------1,260,203
--------------924,719
171,441
123,310
11,711
--------------10,280

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

--------------------------------------------------------8,864

-----------------------------------------------------------------------

--------------------------------------------------------8,864

$34,590
------------------------------------------6,292

-----------------------------------------------------------------------

34,590
------------------------------------------6,292

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

18,257
354

-----------------------------

18,257
354

67,487
---------------

--------------1,525

67,487
1,525

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

14,906
---------------

--------------2,246

14,906
2,246

--------------49,636

-----------------------------

--------------49,636

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

103,644
-------------------------------------------

17,915
23,898
-----------------------------

121,559
23,898
-----------------------------

269,183
-------------------------------------------

---------------------------------------------------------

269,183
-------------------------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------125,518
838,427
------------------------------------------865,206
---------------

267,752
----------------------------5,702
--------------98
-----------------------------------------------------------------------

267,752
----------------------------5,702
125,518
838,525
------------------------------------------865,206
---------------

--------------------------------------------------------220,199
121,710
------------------------------------------536,143
---------------

283,751
----------------------------4,875
--------------170
-----------------------------------------------------------------------

283,751
----------------------------4,875
220,199
121,880
------------------------------------------536,143
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

13,096
19,048
--------------------------------------------------------3,283
--------------253,204
--------------------------------------------------------100,885
--------------712,491
----------------------------1,677
------------------------------------------------------------------------------------4,547

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

13,096
19,048
--------------------------------------------------------3,283
--------------253,204
--------------------------------------------------------100,885
--------------712,491
----------------------------1,677
------------------------------------------------------------------------------------4,547

9,217
25,578
--------------18,418
--------------250
------------------------------------------------------------------------------------------------------------------------------1,285,714
------------------------------------------------------------------------------------------------------------------------------677,674

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

9,217
25,578
--------------18,418
--------------250
------------------------------------------------------------------------------------------------------------------------------1,285,714
------------------------------------------------------------------------------------------------------------------------------677,674

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------79,513

----------------------------79,513

----------------------------171,520

-------------------------------------------

----------------------------171,520

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,210,961

$1,258,514

$4,469,475

$3,493,611

$2,984,854

$6,478,465

42

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
FIREBAUGH
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$30,379
170,358

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

846,752
56,784
------------------------------------------45,864
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

1,307,107
46,828
----------------------------- E
26,571
-----------------------------

A
B
E
A

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FORT BRAGG
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$30,379
170,358

-----------------------------

$30,379
170,358

$50,778
644,018

-----------------------------------------------------------------------------------------------------------------

846,752
56,784
------------------------------------------45,864
-----------------------------

$119,923
----------------------------354
---------------------------------------------------------

726,829
56,784
---------------354
--------------45,864
-----------------------------

1,831,474
267,168
----------------------------------------------------------------------16,750

---------------------------------------------------------------------------------------------------

1,307,107
46,828
----------------------------26,571
-----------------------------

1,216,653
13,392
----------------------------19,245
-----------------------------

90,454
33,436
----------------------------7,326
-----------------------------

882,389
------------------------------------------- C
----------------------------17,232

AC
BC
BC
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$433
11,687

$51,211
655,705

--------------$276,858

$51,211
378,847

134,084
28,392
----------------------------------------------------------------------32,053

1,965,558
295,560
----------------------------------------------------------------------48,803

477,822
43,925
-------------------------------------------------------------------------------------

1,487,736
251,635
----------------------------------------------------------------------48,803

10,858
----------------------------------------------------------------------90,302

893,247
----------------------------------------------------------------------107,534

302,748
-------------------------------------------------------------------------------------

590,499
----------------------------------------------------------------------107,534

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

39,590

---------------

39,590

557

309,939

---------------

309,939

9,934
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

9,934
-----------------------------------------------------------------------

31,353
-----------------------------------------------------------------------

-21,419
-----------------------------------------------------------------------

204,426
178,235
----------------------------64,514
42,100

3,051
768
---------------------------------------------------------

207,477
179,003
----------------------------64,514
42,100

100,335
505,951
---------------------------------------------------------

107,142
-326,948
----------------------------64,514
42,100

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- E
281,662 A
-----------------------------

------------------------------------------$563,882
-----------------------------

------------------------------------------845,544
-----------------------------

------------------------------------------808,479
-----------------------------

------------------------------------------37,065
-----------------------------

------------------------------------------- CD
--------------- C
--------------259,109

-------------------------------------------------------------------------------------

----------------------------------------------------------------------259,109

-------------------------------------------------------------------------------------

----------------------------------------------------------------------259,109

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

247,427 A
----------------------------- E
--------------------------------------------------------47,828

-----------------------------------------------------------------------------------------------------------------

247,427
------------------------------------------------------------------------------------47,828

100,885
------------------------------------------------------------------------------------17,388

146,542
------------------------------------------------------------------------------------30,440

49,577 AE
----------------------------- E
13,889
---------------------------------------------------------

1,509
---------------------------------------------------------------------------------------------------

51,086
----------------------------13,889
---------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

51,086
----------------------------13,889
---------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------668,493 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

45,000
-------------------------------------------

713,493
-------------------------------------------

883,289
-------------------------------------------

-169,796
-------------------------------------------

1,281,277 A
-------------------------------------------

---------------------------------------------------------

1,281,277
-------------------------------------------

1,785,972
-------------------------------------------

-504,695
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$608,882

$4,434,459

$3,210,961

$1,223,498

$6,112,318

$313,694

$6,426,012

$3,493,611

$2,932,401

TOTAL EXPENDITURES---------

39,590 A

$3,825,577
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$457,312
139,154,275

TOTAL ASSESSED----

$139,611,587

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,457,100
2,563,333

TOTAL EXEMPTIONS

$7,020,433

NET ASSESSED VALUE

$132,591,154

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$80,890
5,773

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$1,082,080
373,157,151

TOTAL ASSESSED----

$374,239,231

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,311,511
6,530,285

TOTAL EXEMPTIONS

$13,841,796

NET ASSESSED VALUE

$360,397,435

$86,663

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

309,382 AE

$4,364,283
$1,388,014

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$168,740
4,855

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$173,595

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$4,900,083
$3,043,246

43

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
FORT JONES (SISKIYOU COUNTY)

FOWLER (FRESNO COUNTY)

(CURRENT EST. POP. 663)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$154,338
--------------15,009
----------------------------371,524
----------------------------108,185
16,714
1,875
--------------16,307

$154,338
--------------15,009
----------------------------371,524
----------------------------108,185
16,714
1,875
--------------16,307

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

-----------------------------

-----------------------------

-----------------------------

$114,557
3,326

--------------124

114,557
3,450

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

-----------------------------

-----------------------------

-----------------------------

28,335
---------------

--------------416

28,335
416

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

--------------10,582
-----------------------------

--------------10,582
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------73,767
15,809
42,679
----------------------------544,601
---------------

163,267
----------------------------5,584
--------------61
-----------------------------------------------------------------------

163,267
----------------------------5,584
73,767
15,870
42,679
----------------------------544,601
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

8,891
14,481
--------------28,946
336
52,840
1,558
----------------------------324,982
------------------------------------------11,595
--------------365,141
------------------------------------------------------------------------------------------------------------------------------8,978

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

8,891
14,481
--------------28,946
336
52,840
1,558
----------------------------324,982
------------------------------------------11,595
--------------365,141
------------------------------------------------------------------------------------------------------------------------------8,978

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

6,272
--------------38,933

6,272
--------------38,933

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

---------------

---------------

---------------

$1,640,822

$909,191

$2,550,013

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 3,831)

CITY OF FORT JONES FAILED TO FILE THEIR FINANCIAL TRANSACTION REPORT.

44

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
FORT JONES
OPERATING
EXPENDITURE

PROVIDER

FOWLER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE------------------ --------------MANAGEMENT AND SUPPORT------- ---------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

$40,644
335,176

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

372,938
44,455
--------------3,830
4,334
46,247
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

162,767
------------------------------------------- C
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

---------------

---------------

---------------

---------------

108,778 D

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

41,023
523,395
---------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

--------------5,000
341,654 D
--------------- C
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$1,591

$40,644
336,767

-----------------------------

$40,644
336,767

2,976
1,074
-------------------------------------------------------------------------------------

375,914
45,529
--------------3,830
4,334
46,247
-----------------------------

$67,565
----------------------------697
---------------------------------------------------------

308,349
45,529
--------------3,133
4,334
46,247
-----------------------------

---------------------------------------------------------------------------------------------------

162,767
-------------------------------------------------------------------------------------

126,982
-------------------------------------------------------------------------------------

35,785
-------------------------------------------------------------------------------------

---------------

108,778

---------------

108,778

-------------------------------------------------------------------------------------

41,023
523,395
---------------------------------------------------------

207,832
523,395
---------------------------------------------------------

-166,809
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

--------------5,000
341,654
-------------------------------------------

----------------------------324,982
-------------------------------------------

--------------5,000
16,672
-------------------------------------------

33,508 AB
----------------------------- E
--------------------------------------------------------33,513

-----------------------------------------------------------------------------------------------------------------

33,508
------------------------------------------------------------------------------------33,513

11,595
------------------------------------------------------------------------------------12,633

21,913
------------------------------------------------------------------------------------20,880

---------------------------------------------------------

256,701 A
-------------------------------------------

7,627
-------------------------------------------

264,328
-------------------------------------------

365,141
-------------------------------------------

-100,813
-------------------------------------------

AC
BC
B
E

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES--------- ---------------

---------------

---------------

---------------

---------------

$2,353,963

$13,268

$2,367,231

$1,640,822

$726,409

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$6,000
23,745,570

TOTAL ASSESSED----

$23,751,570

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,187,200
855,921

TOTAL EXEMPTIONS

$2,043,121

NET ASSESSED VALUE

$21,708,449

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$52,787
1,584

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$143,010
148,001,549

TOTAL ASSESSED----

$148,144,559

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,116,570
1,751,412

TOTAL EXEMPTIONS

$5,867,982

NET ASSESSED VALUE

$142,276,577

$54,371

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

-----------------------------

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$162,812
5,654

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$168,466

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$2,678,284
$568,416

CITY OF FORT JONES FAILED TO FILE THEIR FINANCIAL TRANSACTION REPORT.
PAGE

45

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
GONZALES (MONTEREY COUNTY)

GRASS VALLEY (NEVADA COUNTY)

(CURRENT EST. POP. 6,874)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 9,856)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$153,383
----------------------------------------------------------------------136,604

$349,101
--------------14,338
----------------------------204,497
--------------3,040
51,804
43,560
12,921
156,861
206,799

$349,101
--------------14,338
----------------------------204,497
153,383
3,040
51,804
43,560
12,921
156,861
343,403

------------------------------------------------------------------------------------------------------------------------------------------------------------------------$1,197,556

$1,045,440
--------------178
----------------------------2,705,759
--------------129,842
165,130
120,059
34,119
---------------1,726

$1,045,440
--------------178
----------------------------2,705,759
--------------129,842
165,130
120,059
34,119
--------------1,195,830

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

--------------------------------------------------------145,647

-----------------------------------------------------------------------

--------------------------------------------------------145,647

121,771
----------------------------45,605
29,466

-----------------------------------------------------------------------

121,771
----------------------------45,605
29,466

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

101,449
1,377

-----------------------------

101,449
1,377

103,634
4,240

-----------------------------

103,634
4,240

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

39,037
---------------

--------------6,732

39,037
6,732

129,440
---------------

-----------------------------

129,440
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

21,742
-------------------------------------------

291,763
60,545
--------------57,578

313,505
60,545
--------------57,578

327,520
----------------------------88,760

270,057
-------------------------------------------

597,577
----------------------------88,760

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------168,739
84,433
------------------------------------------85,291
---------------

320,787
----------------------------7,612
--------------106
--------------12,029
-------------------------------------------

320,787
----------------------------7,612
168,739
84,539
--------------12,029
--------------85,291
---------------

--------------------------------------------------------231,695
559,341
------------------------------------------1,165,304
---------------

443,540
----------------------------21,816
--------------154
-----------------------------------------------------------------------

443,540
----------------------------21,816
231,695
559,495
------------------------------------------1,165,304
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

14,982
7,275
50,000
42,171
--------------------------------------------------------426,483
424,714
----------------------------------------------------------------------731,413
----------------------------------------------------------------------------------------------------------------601,182
---------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

14,982
7,275
50,000
42,171
--------------------------------------------------------426,483
424,714
----------------------------------------------------------------------731,413
----------------------------------------------------------------------------------------------------------------601,182
---------------

61,505
20,198
14,338
92,849
37,434
57,076
192
--------------2,596,724
------------------------------------------12,410
16,649
--------------1,018,026
------------------------------------------------------------------------------------------------------------------------------3,737

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

61,505
20,198
14,338
92,849
37,434
57,076
192
--------------2,596,724
------------------------------------------12,410
16,649
--------------1,018,026
------------------------------------------------------------------------------------------------------------------------------3,737

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

--------------26,250
117,642

--------------26,250
117,642

--------------5,317
75,400

4,372
-----------------------------

4,372
5,317
75,400

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,235,922

$1,943,965

$5,179,887

$8,016,187

$4,938,740

$12,954,927

46

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
GONZALES
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$57,166
784,687

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

841,304
77,726
-------------------------------------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER-----------------------COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

387,943
47,536
---------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER-----------------------CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

PROVIDER

CAPITAL
OUTLAY

GRASS VALLEY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$124,486

$57,166
909,173

--------------$601,182

$57,166
307,991

$134,869
838,742

75,851
44,356
-------------------------------------------------------------------------------------

917,155
122,082
-------------------------------------------------------------------------------------

201,349
50,000
--------------577
---------------------------------------------------------

715,806
72,082
---------------577
---------------------------------------------------------

2,034,508
603,725
--------------155,963
--------------100,753
-----------------------------

108,844
------------------------------------------- F
-------------------------------------------

243,672
-------------------------------------------------------------------------------------

352,516
-------------------------------------------------------------------------------------

407,413
-------------------------------------------------------------------------------------

-54,897
-------------------------------------------------------------------------------------

423,373
45,325
----------------------------- C
-------------------------------------------

61,173 A

---------------

61,173

---------------

61,173

56,827
465
---------------------------------------------------------

444,770
48,001
---------------------------------------------------------

159,402
-----------------------------------------------------------------------

285,368
48,001
---------------------------------------------------------

495,658
207,488
----------------------------30,795
---------------

----------------------------358,691 D
381,525 A
-----------------------------

------------------------------------------150,040
-----------------------------

----------------------------358,691
531,565
-----------------------------

----------------------------430,517
429,246
-----------------------------

-----------------------------71,826
102,319
-----------------------------

------------------------------------------- E
1,585,555 A
-----------------------------

101,735 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

101,735
---------------------------------------------------------------------------------------------------

211,647
---------------------------------------------------------------------------------------------------

-109,912
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------454,131 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

322,089
-------------------------------------------

776,220
-------------------------------------------

744,589
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

$1,017,786

$4,680,247

TOTAL EXPENDITURES---------

A
B
D
D

$3,662,461
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$131,634
216,284,601

TOTAL ASSESSED----

$216,416,235

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,780,681
896,404

TOTAL EXEMPTIONS

$5,677,085

NET ASSESSED VALUE

$210,739,150

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$3,520
90,681

$138,389
929,423

$14,099
107,093

$124,290
822,330

88,911
244,552
--------------1,477
---------------------------------------------------------

2,123,419
848,277
--------------157,440
--------------100,753
-----------------------------

258,054
193,151
--------------48,530
--------------46,122
-----------------------------

1,865,365
655,126
--------------108,910
--------------54,631
-----------------------------

10,175
-------------------------------------------------------------------------------------

433,548
45,325
-----------------------------------------------------------------------

1,376,152
5,526
12,410
---------------------------------------------------------

-942,604
39,799
-12,410
---------------------------------------------------------

399

404,234

---------------

404,234

1,626
-----------------------------------------------------------------------

497,284
207,488
----------------------------30,795
---------------

373,338
--------------509,949
--------------30,895
---------------

123,946
207,488
-509,949
---------------100
---------------

------------------------------------------2,188,159
-----------------------------

------------------------------------------3,773,714
-----------------------------

------------------------------------------3,936,851
-----------------------------

-------------------------------------------163,137
-----------------------------

322,571 A
----------------------------- E
15,530
---------------------------------------------------------

10,124
--------------26,466
-----------------------------------------------------------------------

332,695
--------------26,466
15,530
---------------------------------------------------------

28,405
---------------------------------------------------------------------------------------------------

304,290
--------------26,466
15,530
---------------------------------------------------------

31,631
-------------------------------------------

932,890 AE
-------------------------------------------

157,351
-------------------------------------------

1,090,241
-------------------------------------------

1,075,612
-------------------------------------------

14,629
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$3,235,922

$1,444,325

$8,331,580

$2,823,441

$11,155,021

$8,016,187

$3,138,834

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$344,894
4,742

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

E

403,835 A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$647,718,156
TOTAL ASSESSED----

$647,718,156

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$10,567,673
51,445,775

TOTAL EXEMPTIONS

$62,013,448

NET ASSESSED VALUE

$585,704,708

$349,636

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

AB
AB
BE

$3,583,036
$1,253,759

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,062,507
21,784

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$1,084,291

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$9,272,657
$2,746,952

47

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
GRIDLEY (BUTTE COUNTY)

GUADALUPE (SANTA BARBARA COUNTY)

(CURRENT EST. POP. 5,033)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 6,496)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$105,748
-------------------------------------------------------------------------------------

$213,316
--------------545
----------------------------674,108
--------------3,946
37,181
23,122
5,930
-----------------------------

$213,316
--------------545
----------------------------674,108
105,748
3,946
37,181
23,122
5,930
-----------------------------

--------------$20,315
--------------------------------------------------------11,000
-------------------------------------------------------------------------------------

$81,482
------------------------------------------104
144,426
----------------------------80,564
21,584
6,570
174,822
13,729

$81,482
20,315
----------------------------104
144,426
11,000
--------------80,564
21,584
6,570
174,822
13,729

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

------------------------------------------35,879
3,752

-----------------------------------------------------------------------

------------------------------------------35,879
3,752

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

31,307
582

-----------------------------

31,307
582

-----------------------------

--------------15,616

--------------15,616

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

33,193
---------------

-----------------------------

33,193
---------------

-----------------------------

--------------15,114

--------------15,114

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

54,890
1,380
-----------------------------

280,665
-------------------------------------------

335,555
1,380
-----------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------103,601
100,509
--------------5,064
--------------481,477
---------------

220,079
----------------------------6,612
--------------80
--------------------------------------------------------4,389

220,079
----------------------------6,612
103,601
100,589
--------------5,064
--------------481,477
4,389

------------------------------------------1,767
115,828
7,297
--------------98,242
-------------------------------------------

275,329
----------------------------8,371
--------------104
--------------6,383
----------------------------4,524

275,329
----------------------------10,138
115,828
7,401
--------------104,625
----------------------------4,524

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

1,595
29,851
2,606
9,623
2,499
2,718
20,376
--------------302,496
524,076
------------------------------------------7,105
--------------636,766
2,531,180
------------------------------------------------------------------------------------9,634
--------------26,511

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1,595
29,851
2,606
9,623
2,499
2,718
20,376
--------------302,496
524,076
------------------------------------------7,105
--------------636,766
2,531,180
------------------------------------------------------------------------------------9,634
--------------26,511

----------------------------------------------------------------------------------------------------------------491,390
------------------------------------------------------------------------------------852,846
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------491,390
------------------------------------------------------------------------------------852,846
---------------------------------------------------------------------------------------------------------------------------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

1,530
716
15,100

438
-----------------------------

1,968
716
15,100

----------------------------355,750

--------------4,170
129,974

--------------4,170
485,724

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

--------------136,457

-----------------------------

--------------136,457

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$5,178,590

$1,470,411

$6,649,001

$1,994,066

$982,866

$2,976,932

48

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
GRIDLEY
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$172,545
155,980

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,217,858
271,487
--------------47,315
--------------26,705
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

PROVIDER

CAPITAL
OUTLAY

GUADALUPE

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$1,022,477
15,830

$1,195,022
171,810

--------------$17,977

$1,195,022
153,833

$119,909
425,774

87,138
84,373
-------------------------------------------------------------------------------------

1,304,996
355,860
--------------47,315
--------------26,705
-----------------------------

93,921
35,814
--------------2,898
---------------------------------------------------------

1,211,075
320,046
--------------44,417
--------------26,705
-----------------------------

628,745
79,724
------------------------------------------45,015
-----------------------------

345,431
----------------------------61,020 D
-------------------------------------------

16,000
-------------------------------------------------------------------------------------

361,431
----------------------------61,020
-------------------------------------------

164,806
--------------58,286
62,160
-------------------------------------------

196,625
---------------58,286
-1,140
-------------------------------------------

175,784
------------------------------------------- C
----------------------------43,636

COMMUNITY DEVELOPMENT
PLANNING--------------------121,446 A
CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----111,215
REDEVELOPMENT---------------- --------------HOUSING---------------------216,867
EMPLOYMENT------------------- --------------COMMUNITY PROMOTION---------91,663
OTHER-----------------------4,790

---------------

121,446

---------------

121,446

--------------- A

---------------

---------------

---------------

---------------

----------------------------300,000
-------------------------------------------

111,215
--------------516,867
--------------91,663
4,790

45,243
--------------454,881
----------------------------667

65,972
--------------61,986
--------------91,663
4,123

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------538,432 D
305,022 A
-----------------------------

------------------------------------------67,107
-----------------------------

----------------------------538,432
372,129
-----------------------------

----------------------------524,076
322,332
-----------------------------

----------------------------14,356
49,797
-----------------------------

------------------------------------------- D
446,656 A
--------------9,000

------------------------------------------41,818
--------------41,818

------------------------------------------488,474
--------------50,818

------------------------------------------513,472
-----------------------------

-------------------------------------------24,998
--------------50,818

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

79,953 A
----------------------------- E
-----------------------------------------------------------------------

5,000
---------------------------------------------------------------------------------------------------

84,953
---------------------------------------------------------------------------------------------------

8,485
---------------------------------------------------------------------------------------------------

76,468
---------------------------------------------------------------------------------------------------

77,660 A
----------------------------- E
------------------------------------------9,521
---------------

183,504
---------------------------------------------------------------------------------------------------

261,164
----------------------------------------------------------------------9,521
---------------

-----------------------------------------------------------------------------------------------------------------

261,164
----------------------------------------------------------------------9,521
---------------

PUBLIC UTILITIES
WATER-----------------------355,789 A
GAS-------------------------- --------------ELECTRIC--------------------1,356,076
OTHER------------------------ ---------------

341,700
--------------99,311
---------------

697,489
--------------1,455,387
---------------

636,766
--------------2,598,721
---------------

60,723
---------------1,143,334
---------------

1,028,844 A
-------------------------------------------

921,652
-------------------------------------------

1,950,496
-------------------------------------------

1,208,596
-------------------------------------------

741,900
-------------------------------------------

OTHER--------------------------

22,707

---------------

22,707

151,557

-128,850

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES---------

$5,502,301

$2,038,936

$7,541,237

$5,178,590

$2,362,647

$3,090,268

$1,489,063

$4,579,331

$1,994,066

$2,585,265

PROVIDER LEGEND:

A
C
CE
A

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$425,543
151,283,541

TOTAL ASSESSED----

$151,709,084

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,458,200
11,583,708

TOTAL EXEMPTIONS

$18,041,908

NET ASSESSED VALUE

$133,667,176

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$227,904
6,520

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

AC

PROVIDER LEGEND:

$119,909
441,261

--------------$11,000

$119,909
430,261

25,569
21,650
-------------------------------------------------------------------------------------

654,314
101,374
------------------------------------------45,015
-----------------------------

3,649
3,648
------------------------------------------35,879
-----------------------------

650,665
97,726
------------------------------------------9,136
-----------------------------

237,565
-------------------------------------------------------------------------------------

413,349
----------------------------------------------------------------------43,636

115,828
3,752
--------------98,242
-------------------------------------------

297,521
-3,752
---------------98,242
----------------------------43,636

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$381,697
137,212,680

TOTAL ASSESSED----

$137,594,377

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$5,222,000
1,243,755

TOTAL EXEMPTIONS

$6,465,755

NET ASSESSED VALUE

$131,128,622

$234,424

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
AB
ABC

--------------$15,487

$8,590,921
$4,259,699

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$70,958
2,270

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF-------------------

10,722
499

TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$84,449

VOTER APPROVED TAX RATE------------ 00.009550
---------------------------------------------------------------------------------------------------------------------------------------------

$1,400,190
$1,400,190

CITY OF GUADALUPE - SEE APPENDIX B
PAGE

49

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
GUSTINE CITY (MERCED COUNTY)

HIDDEN HILLS (LOS ANGELES COUNTY)

(CURRENT EST. POP. 4,279)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 2,021)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

--------------$59,966
--------------------------------------------------------------------------------------------------------------------------------------------55,329

$210,416
--------------------------------------------------------165,209
--------------310
79,783
21,454
5,198
191,365
---------------

$210,416
59,966
------------------------------------------165,209
--------------310
79,783
21,454
5,198
191,365
55,329

------------------------------------------------------------------------------------$40,164
-------------------------------------------------------------------------------------

$265,556
--------------------------------------------------------28,256
----------------------------29,973
25,626
40,746
320,008
---------------

$265,556
--------------------------------------------------------28,256
40,164
--------------29,973
25,626
40,746
320,008
---------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------98,216
---------------

-----------------------------------------------------------------------

------------------------------------------98,216
---------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

135,687
2,489

-----------------------------

135,687
2,489

420,448
924

-----------------------------

420,448
924

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

9,023
---------------

--------------6,922

9,023
6,922

10,950
---------------

-----------------------------

10,950
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

21,541
-------------------------------------------

53,239
31,588
-----------------------------

74,780
31,588
-----------------------------

6,595
-------------------------------------------

157,147
-------------------------------------------

163,742
-------------------------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

------------------------------------------2,051
78,969
112,312
------------------------------------------2,670,175
---------------

185,541
----------------------------5,200
--------------67
--------------48,657
-------------------------------------------

185,541
----------------------------7,251
78,969
112,379
--------------48,657
--------------2,670,175
---------------

--------------------------------------------------------41,389
18,966
-----------------------------------------------------------------------

99,768
----------------------------4,800
--------------30
-----------------------------------------------------------------------

99,768
----------------------------4,800
41,389
18,996
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------6,105
--------------750
1,090
644
2,238
2,854
1,245,102
273,258
------------------------------------------4,125
--------------444,237
----------------------------46,318
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------6,105
--------------750
1,090
644
2,238
2,854
1,245,102
273,258
------------------------------------------4,125
--------------444,237
----------------------------46,318
---------------------------------------------------------------------------------------------------

------------------------------------------26,670
1,145
----------------------------------------------------------------------------------------------------------------11,940
----------------------------------------------------------------------------------------------------------------------------------------------------------14,285

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------26,670
1,145
----------------------------------------------------------------------------------------------------------------11,940
----------------------------------------------------------------------------------------------------------------------------------------------------------14,285

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

6,876
1
5,824

6,876
1
5,824

-------------------------------------------

--------------266
22,612

--------------266
22,612

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

1,160,000
133,000

-----------------------------

1,160,000
133,000

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$6,565,479

$1,017,650

$7,583,129

$593,476

$994,788

$1,588,264

50

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
GUSTINE CITY
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$22,345
53,776

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

556,902
17,061
--------------6,294
--------------49,436
-----------------------------

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

HIDDEN HILLS
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$22,345
53,776

-----------------------------

$22,345
53,776

$155,748
250,789

$9,802
---------------------------------------------------------------------------------------------------

566,704
17,061
--------------6,294
--------------49,436
-----------------------------

$71,539
----------------------------3,579
2,854
98,216
-----------------------------

495,165
17,061
--------------2,715
-2,854
-48,780
-----------------------------

128,807
----------------------------269
----------------------------5,886
18,338

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------292,433
STREET TREES & LANDSCAPING--42,740
PARKING FACILITIES----------- --------------PUBLIC TRANSIT--------------- --------------- E
AIRPORTS--------------------45,780
PORTS AND HARBORS------------ --------------OTHER-----------------------5,445

--------------------------------------------------------19,260
-----------------------------

292,433
42,740
----------------------------65,040
--------------5,445

127,108
------------------------------------------57,266
-----------------------------

165,325
42,740
----------------------------7,774
--------------5,445

11,287
----------------------------16,667 F
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- E

---------------

---------------

---------------

---------------

52,852
--------------10,117
-------------------------------------------

-------------------------------------------------------------------------------------

52,852
--------------10,117
-------------------------------------------

192,410
--------------11,975
-------------------------------------------

-139,558
---------------1,858
-------------------------------------------

185,830
--------------------------------------------------------480

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------287,442 D
967,712 D
-----------------------------

----------------------------27,500
3,176,222
-----------------------------

----------------------------314,942
4,143,934
-----------------------------

----------------------------274,961
5,210,893
-----------------------------

----------------------------39,981
-1,066,959
-----------------------------

------------------------------------------- F
--------------- D
--------------16,337

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

58,162 A
----------------------------- E
------------------------------------------64,658
---------------

-----------------------------------------------------------------------------------------------------------------

58,162
----------------------------------------------------------------------64,658
---------------

4,125
----------------------------------------------------------------------62,017
---------------

54,037
----------------------------------------------------------------------2,641
---------------

PUBLIC UTILITIES
WATER-----------------------401,153 D
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

312,120
-------------------------------------------

713,273
-------------------------------------------

448,536
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

$3,544,904

$6,479,212

TOTAL EXPENDITURES---------

C
B
E
E

$2,934,308
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$432,008
165,679,822

TOTAL ASSESSED----

$166,111,830

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,018,554
1,768,451

TOTAL EXEMPTIONS

$7,787,005

NET ASSESSED VALUE

$158,324,825

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$8,746

$155,748
259,535

--------------$3,068

$155,748
256,467

-----------------------------------------------------------------------------------------------------------------

128,807
----------------------------269
----------------------------5,886
18,338

27,924
----------------------------1,145
---------------------------------------------------------

100,883
-----------------------------876
----------------------------5,886
18,338

---------------------------------------------------------------------------------------------------

11,287
----------------------------16,667
-------------------------------------------

41,389
----------------------------43,691
-------------------------------------------

-30,102
-----------------------------27,024
-------------------------------------------

---------------

25,818

---------------

25,818

-------------------------------------------------------------------------------------

185,830
--------------------------------------------------------480

457,878
--------------------------------------------------------924

-272,048
---------------------------------------------------------444

-------------------------------------------------------------------------------------

----------------------------------------------------------------------16,337

3,525
--------------------------------------------------------1,992

-3,525
--------------------------------------------------------14,345

40,853 B
----------------------------- F
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

40,853
---------------------------------------------------------------------------------------------------

11,940
---------------------------------------------------------------------------------------------------

28,913
---------------------------------------------------------------------------------------------------

264,737
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$6,565,479

$-86,267

$857,109

$8,746

$865,855

$593,476

$272,379

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$228,183
5,207

C
E
E
F

25,818 D

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$533,013,632
TOTAL ASSESSED----

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF------------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

55,382
2,064

APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

$1,580,716
$1,580,716

$309,343
5,039

$533,013,632

LESS EXEMPTIONS:
HOMEOWNERS-------$3,061,800
OTHER------------- -----------------TOTAL EXEMPTIONS

$3,061,800

NET ASSESSED VALUE

$529,951,832

$290,836

VOTER APPROVED TAX RATE------------ 00.034300

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$314,382

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$804,254
$904,055

CITY OF HIDDEN HILLS - SEE APPENDIX B
PAGE

51

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
HOLTVILLE (IMPERIAL COUNTY)

HUGHSON (STANISLAUS COUNTY)

(CURRENT EST. POP. 5,691)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 3,591)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$146,027
-------------------------------------------------------------------------------------

$208,435
----------------------------3,126
--------------132,334
--------------1,633
79,012
7,913
2,585
317,028
---------------

$208,435
----------------------------3,126
--------------132,334
146,027
1,633
79,012
7,913
2,585
317,028
---------------

------------------------------------------------------------------------------------$87,267
-------------------------------------------------------------------------------------

$79,473
--------------5,320
----------------------------167,616
----------------------------47,447
11,074
3,336
-----------------------------

$79,473
--------------5,320
----------------------------167,616
87,267
--------------47,447
11,074
3,336
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

3,549
1,575

-----------------------------

3,549
1,575

12,489
3,202

-----------------------------

12,489
3,202

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

5,899
---------------

--------------570

5,899
570

22,848
12,467

-----------------------------

22,848
12,467

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

69,211
-------------------------------------------

104,870
4,167
-----------------------------

174,081
4,167
-----------------------------

59,057
-------------------------------------------

47,951
6,462
-----------------------------

107,008
6,462
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------82,259
15,735
------------------------------------------234,652
---------------

269,565
----------------------------9,292
--------------122
--------------72,117
-------------------------------------------

269,565
----------------------------9,292
82,259
15,857
--------------72,117
--------------234,652
---------------

--------------------------------------------------------70,869
37,327
------------------------------------------871,661
---------------

157,975
----------------------------1,747
--------------21
-----------------------------------------------------------------------

157,975
----------------------------1,747
70,869
37,348
------------------------------------------871,661
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

27
2,480
8,672
--------------1,152
--------------6,430
--------------387,995
536,588
------------------------------------------1,856
--------------1,007,200
--------------------------------------------------------54,065
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

27
2,480
8,672
--------------1,152
--------------6,430
--------------387,995
536,588
------------------------------------------1,856
--------------1,007,200
--------------------------------------------------------54,065
-----------------------------------------------------------------------

--------------9,110
--------------------------------------------------------3,127
--------------490,054
------------------------------------------------------------------------------------348,724
----------------------------------------------------------------------------------------------------------------140,000
68,724

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------9,110
--------------------------------------------------------3,127
--------------490,054
------------------------------------------------------------------------------------348,724
----------------------------------------------------------------------------------------------------------------140,000
68,724

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------7,048

----------------------------7,048

----------------------------4,800

163
10,250
43,388

163
10,250
48,188

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$2,565,372

$1,219,817

$3,785,189

$2,241,726

$582,223

$2,823,949

52

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
HOLTVILLE
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$18,271
515,442

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

578,669
175,165
--------------16,191
---------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

78,162
------------------------------------------- C
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

128,105
--------------184,085
-------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------437,011 D
293,850 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

HUGHSON
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$12,025

$18,271
527,467

-----------------------------

$18,271
527,467

$54,393
190,819

30,304
24,664
-------------------------------------------------------------------------------------

608,973
199,829
--------------16,191
---------------------------------------------------------

$24,155
8,672
--------------2,346
---------------------------------------------------------

584,818
191,157
--------------13,845
---------------------------------------------------------

336,766
--------------------------------------------------------15,100
-----------------------------

333,784
-------------------------------------------------------------------------------------

411,946
-------------------------------------------------------------------------------------

234,716
-------------------------------------------------------------------------------------

177,230
-------------------------------------------------------------------------------------

77,237
------------------------------------------- EF
-------------------------------------------

---------------

32,716

---------------

32,716

----------------------------195,024
-------------------------------------------

128,105
--------------379,109
-------------------------------------------

3,916
--------------288,717
-------------------------------------------

124,189
--------------90,392
-------------------------------------------

14,678
--------------111,767
-------------------------------------------

-------------------------------------------------------------------------------------

----------------------------437,011
293,850
-----------------------------

----------------------------546,609
416,992
-----------------------------

-----------------------------109,598
-123,142
-----------------------------

------------------------------------------- D
366,873 A
-----------------------------

86,083 A
----------------------------- C
-----------------------------------------------------------------------

10,776
---------------------------------------------------------------------------------------------------

96,859
---------------------------------------------------------------------------------------------------

1,856
---------------------------------------------------------------------------------------------------

95,003
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------620,761 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

220,915
-------------------------------------------

841,676
-------------------------------------------

1,037,393
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

$827,492

$3,992,003

TOTAL EXPENDITURES---------

A
AB
D
D

32,716 A

$3,164,511
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$440,046
112,283,748

TOTAL ASSESSED----

$112,723,794

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$5,583,536
3,052,549

TOTAL EXEMPTIONS

$8,636,085

NET ASSESSED VALUE

$104,087,709

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$754
7,877

$55,147
198,696

--------------$171,576

$55,147
27,120

6,368
---------------------------------------------------------------------------------------------------

343,134
--------------------------------------------------------15,100
-----------------------------

115,172
---------------------------------------------------------------------------------------------------

227,962
--------------------------------------------------------15,100
-----------------------------

208,226
-------------------------------------------------------------------------------------

285,463
-------------------------------------------------------------------------------------

161,263
-------------------------------------------------------------------------------------

124,200
-------------------------------------------------------------------------------------

---------------

37,058

---------------

37,058

-------------------------------------------------------------------------------------

14,678
--------------111,767
-------------------------------------------

12,489
--------------443,710
-------------------------------------------

2,189
---------------331,943
-------------------------------------------

------------------------------------------9,699
-----------------------------

------------------------------------------376,572
-----------------------------

------------------------------------------526,290
-----------------------------

-------------------------------------------149,718
-----------------------------

--------------- F
----------------------------- E
------------------------------------------5,191
---------------

------------------------------------------------------------------------------------9,614
---------------

------------------------------------------------------------------------------------14,805
---------------

------------------------------------------------------------------------------------29,831
---------------

-------------------------------------------------------------------------------------15,026
---------------

-195,717
-------------------------------------------

670,882 A
-------------------------------------------

924
-------------------------------------------

671,806
-------------------------------------------

781,395
-------------------------------------------

-109,589
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$2,565,372

$1,426,631

$1,880,764

$243,462

$2,124,226

$2,241,726

$-117,500

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$214,658
4,402

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

A

37,058 AD

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$195,853
111,281,948

TOTAL ASSESSED----

$111,477,801

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$4,765,101
6,401,772

TOTAL EXEMPTIONS

$11,166,873

NET ASSESSED VALUE

$100,310,928

$219,060

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

AB
EB
E

$3,752,582
$876,230

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$89,506
2,418

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$91,924

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$1,065,369
$558,411

53

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
HURON (FRESNO COUNTY)

IMPERIAL (IMPERIAL COUNTY)

(CURRENT EST. POP. 5,711)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 7,674)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$128,099
-------------------------------------------------------------------------------------

$61,313
--------------1,450
876
224
138,311
--------------3,134
28,282
46,456
1,232
87,632
---------------

$61,313
--------------1,450
876
224
138,311
128,099
3,134
28,282
46,456
1,232
87,632
---------------

------------------------------------------------------------------------------------$421,973
-------------------------------------------------------------------------------------

$561,782
----------------------------1,687
--------------549,438
--------------69,443
34,798
29,586
14,862
--------------9,041

$561,782
----------------------------1,687
--------------549,438
421,973
69,443
34,798
29,586
14,862
--------------9,041

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

160,602
275

-----------------------------

160,602
275

192,801
2,646

-----------------------------

192,801
2,646

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

12,988
---------------

--------------10,403

12,988
10,403

12,250
---------------

--------------60,418

12,250
60,418

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

45,825
-------------------------------------------

3,213
20,566
-----------------------------

49,038
20,566
-----------------------------

121,356
-------------------------------------------

13,268
-------------------------------------------

134,624
-------------------------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------117,560
301,082
------------------------------------------966,840
---------------

252,748
----------------------------2,000
--------------91
-----------------------------------------------------------------------

252,748
----------------------------2,000
117,560
301,173
------------------------------------------966,840
---------------

--------------------------------------------------------144,533
789,314
------------------------------------------11,315
---------------

326,877
----------------------------12,701
--------------120
-----------------------------------------------------------------------

326,877
----------------------------12,701
144,533
789,434
------------------------------------------11,315
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

12,941
84,839
------------------------------------------------------------------------------------119,023
59,021
----------------------------------------------------------------------536,189
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

12,941
84,839
------------------------------------------------------------------------------------119,023
59,021
----------------------------------------------------------------------536,189
---------------------------------------------------------------------------------------------------------------------------------------------

15,808
----------------------------89,104
--------------------------------------------------------1,067,053
534,057
--------------767
19,460
----------------------------1,489,222
--------------------------------------------------------------------------------------------------16,061
-----------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

15,808
----------------------------89,104
--------------------------------------------------------1,067,053
534,057
--------------767
19,460
----------------------------1,489,222
--------------------------------------------------------------------------------------------------16,061
-----------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------24,163

----------------------------24,163

----------------------------9,184

256
--------------22,918

256
--------------32,102

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

--------------276,875

-----------------------------

--------------276,875

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$2,822,159

$682,094

$3,504,253

$4,936,904

$1,707,195

$6,644,099

54

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
HURON
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$2,770
16,828

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

665,227
----------------------------1,145
--------------20,700
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

801,173
------------------------------------------- C
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

93,267
--------------289,271
-------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------52,010 D
155,728 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

IMPERIAL

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$2,770
16,828

-----------------------------

$2,770
16,828

$26,764
503,725

-----------------------------------------------------------------------------------------------------------------

665,227
----------------------------1,145
--------------20,700
-----------------------------

$159,432
----------------------------275
---------------------------------------------------------

505,795
----------------------------870
--------------20,700
-----------------------------

851,516
170,903
--------------19,157
--------------36,092
-----------------------------

---------------------------------------------------------------------------------------------------

801,173
-------------------------------------------------------------------------------------

910,884
-------------------------------------------------------------------------------------

-109,711
-------------------------------------------------------------------------------------

246,948
----------------------------77,130 D
-------------------------------------------

---------------

40,000

---------------

40,000

-------------------------------------------------------------------------------------

93,267
--------------289,271
-------------------------------------------

173,543
--------------289,271
-------------------------------------------

-80,276
-----------------------------------------------------------------------

139,482
-----------------------------------------------------------------------

------------------------------------------$123,351
-----------------------------

----------------------------52,010
279,079
-----------------------------

----------------------------59,032
147,444
-----------------------------

-----------------------------7,022
131,635
-----------------------------

----------------------------430,145 C
682,974 A
-----------------------------

--------------- E
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------604,650 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

253,524
-------------------------------------------

858,174
-------------------------------------------

797,284
-------------------------------------------

60,890
-------------------------------------------

OTHER--------------------------

297,498

---------------

297,498

284,994

TOTAL EXPENDITURES---------

$3,040,267

$376,875

$3,417,142

$2,822,159

A
E
E
D

40,000 A

PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$793,473
60,773,664

TOTAL ASSESSED----

$61,567,137

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$2,156,655
2,223,586

TOTAL EXEMPTIONS

$4,380,241

NET ASSESSED VALUE

$57,186,896

$26,764
506,919

31,433
---------------------------------------------------------------------------------------------------

882,949
170,903
--------------19,157
--------------36,092
-----------------------------

$80,334
----------------------------2,646
---------------------------------------------------------

802,615
170,903
--------------16,511
--------------36,092
-----------------------------

255,868
-------------------------------------------------------------------------------------

502,816
----------------------------77,130
-------------------------------------------

556,071
--------------19,460
86,294
-------------------------------------------

-53,255
---------------19,460
-9,164
-------------------------------------------

284

48,986

---------------

48,986

-------------------------------------------------------------------------------------

139,482
-----------------------------------------------------------------------

297,713
--------------332,480
-------------------------------------------

-158,231
---------------332,480
-------------------------------------------

------------------------------------------9,102
-----------------------------

----------------------------430,145
692,076
-----------------------------

----------------------------534,057
1,098,137
-----------------------------

-----------------------------103,912
-406,061
-----------------------------

55,292 A
--------------40,183 A
-----------------------------------------------------------------------

8,671
---------------------------------------------------------------------------------------------------

63,963
--------------40,183
-----------------------------------------------------------------------

2,262
--------------9,551
-----------------------------------------------------------------------

61,701
--------------30,632
-----------------------------------------------------------------------

849,193 A
-------------------------------------------

30,002
-------------------------------------------

879,195
-------------------------------------------

1,917,899
-------------------------------------------

-1,038,704
-------------------------------------------

12,504

---------------

---------------

---------------

---------------

---------------

$594,983

$4,178,206

$338,554

$4,516,760

$4,936,904

$-420,144

$35,209
2,091

A
C
C
E

48,702 A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$844,742
247,216,546

TOTAL ASSESSED----

$248,061,288

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$8,693,167
4,501,657

TOTAL EXEMPTIONS

$13,194,824

NET ASSESSED VALUE

$234,866,464

$37,300

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

NET
EXPENDITURE

-----------------------------

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

FUNCTIONAL
REVENUES

$26,764
506,919

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

TOTAL
EXPENDITURE

--------------$3,194

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

-----------------------------

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$615,663
12,920

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$628,583

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$3,643,776
$1,770,320

55

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
INDIAN WELLS (RIVERSIDE COUNTY)

INDUSTRY (LOS ANGELES COUNTY)

(CURRENT EST. POP. 3,406)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 695)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$135,185
-------------------------------------------------------------------------------------

$811,407
--------------133,366
----------------------------732,152
--------------4,265,822
439,744
10,918
170,491
-----------------------------

$811,407
--------------133,366
----------------------------732,152
135,185
4,265,822
439,744
10,918
170,491
-----------------------------

--------------$8,212,915
--------------------------------------------------------15,408
-------------------------------------------------------------------------------------

$989,573
----------------------------102,770
--------------23,486,159
--------------447,316
1,070,968
--------------125,932
--------------659,144

$989,573
8,212,915
--------------102,770
--------------23,486,159
15,408
447,316
1,070,968
--------------125,932
--------------659,144

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

1,404,448
------------------------------------------939,271

-----------------------------------------------------------------------

1,404,448
------------------------------------------939,271

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

520,673
22,599

-----------------------------

520,673
22,599

2,546,292
---------------

--------------146,597

2,546,292
146,597

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

41,178
---------------

--------------14,497

41,178
14,497

426,059
---------------

--------------32,850

426,059
32,850

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

1,543,051
419,957
--------------15,000

1,543,051
419,957
--------------15,000

86,124
-------------------------------------------

8,487,621
237,636
-----------------------------

8,573,745
237,636
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------65,667
15,940
------------------------------------------7,395
---------------

137,665
----------------------------18,488
--------------21,343
-----------------------------------------------------------------------

137,665
----------------------------18,488
65,667
37,283
------------------------------------------7,395
---------------

--------------------------------------------------------18,192
6,361
-----------------------------------------------------------------------

30,599
----------------------------18,125
--------------11
-----------------------------------------------------------------------

30,599
----------------------------18,125
18,192
6,372
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

------------------------------------------346,960
--------------202,712
--------------------------------------------------------------------------------------------------127,227
7,801,560
--------------------------------------------------------------------------------------------------------------------------------------------402,749

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------346,960
--------------202,712
--------------------------------------------------------------------------------------------------127,227
7,801,560
--------------------------------------------------------------------------------------------------------------------------------------------402,749

----------------------------------------------------------------------198,399
------------------------------------------8,609,929
----------------------------------------------------------------------891,512
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------198,399
------------------------------------------8,609,929
----------------------------------------------------------------------891,512
---------------------------------------------------------------------------------------------------------------------------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

----------------------------1,020,169

24,445
--------------57,438

24,445
--------------1,077,607

-------------------------------------------

----------------------------4,827

----------------------------4,827

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

8,507,540
---------------

-----------------------------

8,507,540
---------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$13,053,733

$8,815,784

$21,869,517

$29,518,731

$35,840,128

$65,358,859

56

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
INDIAN WELLS
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$68,909
780,957

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,187,835
1,354,963
--------------------------------------------------------61,905
---------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

INDUSTRY
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

--------------$81,341

$68,909
862,298

--------------$581,741

$68,909
280,557

$1,207,114
1,715,068

-----------------------------------------------------------------------------------------------------------------

1,187,835
1,354,963
--------------------------------------------------------61,905
---------------

56,314
1,404,448
--------------1,168
---------------------------------------------------------

1,131,521
-49,485
---------------1,168
----------------------------61,905
---------------

4,187,777
----------------------------12,618
--------------561,598
--------------516,644

616,605
887,901
----------------------------- E
-------------------------------------------

446,268
750,236
-----------------------------------------------------------------------

1,062,873
1,638,137
-----------------------------------------------------------------------

596,294
477,317
-----------------------------------------------------------------------

466,579
1,160,820
-----------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------408,137 A
CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----489,978
REDEVELOPMENT---------------- --------------HOUSING---------------------227,780
EMPLOYMENT------------------- --------------COMMUNITY PROMOTION---------4,577,472
OTHER------------------------ ---------------

---------------

408,137

19,985

388,152

-----------------------------------------------------------------------41,128

489,978
--------------227,780
--------------4,577,472
-41,128

1,071,791
------------------------------------------453,934
---------------

-581,813
--------------227,780
--------------4,123,538
-41,128

4,875,926
14,362,476
----------------------------804,098
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------430,876 D
--------------- E
-----------------------------

-------------------------------------------------------------------------------------

----------------------------430,876
-------------------------------------------

----------------------------461,954
-------------------------------------------

-----------------------------31,078
-------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

--------------- E
----------------------------- F
--------------6,255,419
-------------------------------------------

--------------------------------------------------------189,573
----------------------------103,345

--------------------------------------------------------6,444,992
----------------------------103,345

127,227
------------------------------------------7,801,560
-------------------------------------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

--------------$1,529,635

C
C
C
D

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

$17,348,737
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION

TOTAL ASSESSED----

$2,241,582,435

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$7,946,400
516,916

TOTAL EXEMPTIONS

$8,463,316

NET ASSESSED VALUE

$2,233,119,119

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$1,207,114
1,715,068

-----------------------------

$1,207,114
1,715,068

-----------------------------------------------------------------------------------------------------------------

4,187,777
----------------------------12,618
--------------561,598
--------------516,644

$432,420
---------------------------------------------------------------------------------------------------

3,755,357
----------------------------12,618
--------------561,598
--------------516,644

1,441,447
3,348,591
173,933
121,345 E
-------------------------------------------

---------------------------------------------------------------------------------------------------

1,441,447
3,348,591
173,933
121,345
-------------------------------------------

18,192
----------------------------100,730
-------------------------------------------

1,423,255
3,348,591
173,933
20,615
-------------------------------------------

305,049 D

---------------

305,049

---------------

305,049

--------------$2,230,036
---------------------------------------------------------

4,875,926
16,592,512
----------------------------804,098
---------------

2,744,691
8,212,915
---------------------------------------------------------

2,131,235
8,379,597
----------------------------804,098
---------------

--------------752,969
7,776,112 D
--------------- E
-----------------------------

--------------251,918
---------------------------------------------------------

--------------1,004,887
7,776,112
-------------------------------------------

----------------------------8,609,929
-------------------------------------------

--------------1,004,887
-833,817
-------------------------------------------

-127,227
-------------------------------------------1,356,568
----------------------------103,345

3,442,917 E
----------------------------- E
1,291,876
---------------------------------------------------------

1,450,687
----------------------------67,978
---------------------------------------------------------

4,893,604
----------------------------1,359,854
---------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

4,893,604
----------------------------1,359,854
---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

1,398,410 D
-------------------------------------------

1,325
-------------------------------------------

1,399,735
-------------------------------------------

892,314
-------------------------------------------

507,421
-------------------------------------------

---------------

---------------

---------------

68,686

---------------

68,686

8,507,540

-8,438,854

$18,878,372

$13,053,733

$5,824,639

$48,364,654

$4,001,944

$52,366,598

$29,518,731

$22,847,867

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED------ -----------------LOCALLY ASSESSED---$2,241,582,435

PROVIDER

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$918,096
24,221

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

E

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$20,570,173
3,664,687,078

TOTAL ASSESSED----

$3,685,257,251

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$63,000
6,160,779

TOTAL EXEMPTIONS

$6,223,779

NET ASSESSED VALUE

$3,679,033,472

$942,317

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

C
C
C

$27,878,660
$8,193,868

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,509,372
17,356

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----7,766,802
HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$9,293,530

VOTER APPROVED TAX RATE------------ 00.797500
---------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$53,051,219
$21,574,079

57

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
IONE (AMADOR COUNTY)

IRWINDALE (LOS ANGELES COUNTY)

(CURRENT EST. POP. 7,204)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 1,190)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------------------------------------------------------------------------------------------$305,476

$187,643
--------------1,782
----------------------------123,667
--------------9,881
59,453
7,245
6,611
-----------------------------

$187,643
--------------1,782
----------------------------123,667
--------------9,881
59,453
7,245
6,611
--------------305,476

------------------------------------------------------------------------------------$23,948
-------------------------------------------------------------------------------------

$380,376
--------------------------------------------------------2,610,504
----------------------------393,546
479,247
22,997
2,407,117
3,038,039

$380,376
--------------------------------------------------------2,610,504
23,948
--------------393,546
479,247
22,997
2,407,117
3,038,039

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------7,900
---------------

-----------------------------------------------------------------------

------------------------------------------7,900
---------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

75,616
---------------

-----------------------------

75,616
---------------

201,588
208,392

-----------------------------

201,588
208,392

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

16,126
---------------

--------------15,542

16,126
15,542

245,822
48,609

-----------------------------

245,822
48,609

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

103,612
-------------------------------------------

141,932
7,321
-----------------------------

245,544
7,321
-----------------------------

175,597
-------------------------------------------

499,862
8,736
-----------------------------

675,459
8,736
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------139,431
154,441
------------------------------------------264,756
---------------

317,197
----------------------------4,525
--------------115
-----------------------------------------------------------------------

317,197
----------------------------4,525
139,431
154,556
------------------------------------------264,756
---------------

--------------------------------------------------------26,808
54,075
--------------874
--------------17,385
---------------

50,891
----------------------------3,233
--------------19
--------------4,185
-------------------------------------------

50,891
----------------------------3,233
26,808
54,094
--------------5,059
--------------17,385
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

--------------4,096
2,205
15,905
--------------------------------------------------------596,872
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------4,096
2,205
15,905
--------------------------------------------------------596,872
-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------39,726
--------------171,549
--------------1,144
--------------------------------------------------------------------------------------------------90,628
----------------------------------------------------------------------------------------------------------------------------------------------------------977,067

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------39,726
--------------171,549
--------------1,144
--------------------------------------------------------------------------------------------------90,628
----------------------------------------------------------------------------------------------------------------------------------------------------------977,067

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

350
--------------6,358

350
--------------6,358

-------------------------------------------

9,802
--------------128,037

9,802
--------------128,037

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$1,686,436

$889,622

$2,576,058

$2,283,212

$10,036,591

$12,319,803

58

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
IONE
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$140,563
57,006

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

391,089
35,327
------------------------------------------24,805
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

456,141
------------------------------------------- E
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

155,183
149,846
---------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- C
376,069 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER-----------------------PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

IRWINDALE

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

-----------------------------

$140,563
57,006

-----------------------------

$140,563
57,006

$445,268
702,970

-----------------------------------------------------------------------------------------------------------------

391,089
35,327
------------------------------------------24,805
-----------------------------

$97,381
2,205
------------------------------------------7,900
-----------------------------

293,708
33,122
------------------------------------------16,905
-----------------------------

3,959,152
---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

456,141
-------------------------------------------------------------------------------------

314,875
-------------------------------------------------------------------------------------

141,266
-------------------------------------------------------------------------------------

---------------

94,838

---------------

94,838

-------------------------------------------------------------------------------------

155,183
149,846
---------------------------------------------------------

396,997
195,525
---------------------------------------------------------

-241,814
-45,679
---------------------------------------------------------

1,067,564
--------------41,613
-------------------------------------------

-------------------------------------------------------------------------------------

------------------------------------------376,069
-----------------------------

------------------------------------------671,553
-----------------------------

-------------------------------------------295,484
-----------------------------

114,291 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

114,291
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

--------------- C
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

-----------------------------

A
B
D
AE

94,838 A

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

CAPITAL
OUTLAY

$1,995,158
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$58,421
111,411,770

TOTAL ASSESSED----

$111,470,191

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$3,368,568
1,746,310

TOTAL EXEMPTIONS

$5,114,878

NET ASSESSED VALUE

$106,355,313

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$445,268
702,970

--------------$977,067

$445,268
-274,097

$24,443
---------------------------------------------------------------------------------------------------

3,983,595
---------------------------------------------------------------------------------------------------

348,134
---------------------------------------------------------------------------------------------------

3,635,461
---------------------------------------------------------------------------------------------------

1,296,100
----------------------------16,765 E
-------------------------------------------

------------------------------------------3,755
-------------------------------------------

1,296,100
----------------------------20,520
-------------------------------------------

28,633
----------------------------26,414
-------------------------------------------

1,267,467
-----------------------------5,894
-------------------------------------------

309,666 D

---------------

309,666

---------------

309,666

356,331
-----------------------------------------------------------------------

1,423,895
--------------41,613
-------------------------------------------

603,878
17,385
149,817
--------------41,256
---------------

820,017
-17,385
-108,204
---------------41,256
---------------

------------------------------------------- D
--------------- C
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

114,291
---------------------------------------------------------------------------------------------------

885,235 A
--------------287,505 A
------------------------------------------403,690
---------------

-----------------------------------------------------------------------------------------------------------------

885,235
--------------287,505
------------------------------------------403,690
---------------

90,628
---------------------------------------------------------------------------------------------------

794,607
--------------287,505
------------------------------------------403,690
---------------

---------------------------------------------------------

---------------------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$1,995,158

$1,686,436

$308,722

$9,415,528

$384,529

$9,800,057

$2,283,212

$7,516,845

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

PROVIDER

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$170,737
4,099

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

C

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$9,078,300
1,057,303,447

TOTAL ASSESSED----

$1,066,381,747

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,075,500
2,973,971

TOTAL EXEMPTIONS

$4,049,471

NET ASSESSED VALUE

$1,062,332,276

$174,836

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
C
C

$1,363,958
$1,363,958

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$374,963
2,969

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$377,932

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$98,866,812
$6,618,325

59

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)

REVENUE ACCOUNTS

JACKSON (AMADOR COUNTY)

(CURRENT EST. POP. 871)

(CURRENT EST. POP. 3,887)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------$37,327
-------------------------------------------------------------------------------------

$399,194
------------------------------------------12,247
900,583
--------------165,704
77,342
44,107
4,980
--------------300

$399,194
------------------------------------------12,247
900,583
37,327
165,704
77,342
44,107
4,980
--------------300

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

------------------------------------------10,351
---------------

-----------------------------------------------------------------------

------------------------------------------10,351
---------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

-----------------------------

-----------------------------

-----------------------------

63,159
-403

-----------------------------

63,159
-403

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

-----------------------------

-----------------------------

-----------------------------

27,538
---------------

--------------2,056

27,538
2,056

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

155,671
-------------------------------------------

90,612
3,331
--------------6,785

246,283
3,331
--------------6,785

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------

--------------------------------------------------------82,922
87,106
------------------------------------------74,982
---------------

183,765
----------------------------9,728
--------------8,000
-----------------------------------------------------------------------

183,765
----------------------------9,728
82,922
95,106
------------------------------------------74,982
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

3,829
1,324
--------------11,554
--------------2,018
9,872
--------------740,430
------------------------------------------48,874
51,884
--------------1,378,355
------------------------------------------700
----------------------------------------------------------------------4,613

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

3,829
1,324
--------------11,554
--------------2,018
9,872
--------------740,430
------------------------------------------48,874
51,884
--------------1,378,355
------------------------------------------700
----------------------------------------------------------------------4,613

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

-------------------------------------------

-------------------------------------------

-62,991
--------------125,016

--------------58,238
531

-62,991
58,238
125,547

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

151,274
56,136

-----------------------------

151,274
56,136

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

---------------

---------------

---------------

$3,061,541

$1,967,503

$5,029,044

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

ISLETON (SACRAMENTO COUNTY)

CITY OF ISLETON FAILED TO FILE THEIR FINANCIAL TRANSACTION REPORT.

60

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
ISLETON
OPERATING
EXPENDITURE

PROVIDER

JACKSON

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE------------------ --------------MANAGEMENT AND SUPPORT------- ---------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

$56,996
413,489

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

688,761
80,183
-------------------------------------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

---------------

---------------

---------------

---------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

178,458
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$57,240

$56,996
470,729

--------------$-37,566

$56,996
508,295

28,046
70,363
-------------------------------------------------------------------------------------

716,807
150,546
-------------------------------------------------------------------------------------

121,511
--------------------------------------------------------10,351
-----------------------------

595,296
150,546
-------------------------------------------10,351
-----------------------------

286,350
--------------36,093
--------------- C
-------------------------------------------

145,037
-------------------------------------------------------------------------------------

431,387
--------------36,093
---------------------------------------------------------

120,332
--------------154,951
39,565
-------------------------------------------

311,055
---------------118,858
-39,565
-------------------------------------------

28,091 A

---------------

28,091

---------------

28,091

61,509
-----------------------------------------------------------------------

239,967
-----------------------------------------------------------------------

80,157
--------------41,901
-------------------------------------------

159,810
---------------41,901
-------------------------------------------

------------------------------------------- D
605,711 A
15,225
---------------

------------------------------------------139,274
4,000
---------------

------------------------------------------744,985
19,225
---------------

------------------------------------------837,812
700
---------------

-------------------------------------------92,827
18,525
---------------

-----------------------------------------------------------------------------------------------------------------

149,837 A
----------------------------- E
-----------------------------------------------------------------------

4,255
---------------------------------------------------------------------------------------------------

154,092
---------------------------------------------------------------------------------------------------

51,884
---------------------------------------------------------------------------------------------------

102,208
---------------------------------------------------------------------------------------------------

---------------------------------------------------------

1,084,139 AE
-------------------------------------------

736,913
-------------------------------------------

1,821,052
-------------------------------------------

1,639,943
-------------------------------------------

181,109
-------------------------------------------

AB
AB
E
D

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES--------- ---------------

---------------

---------------

---------------

---------------

$3,623,333

$1,246,637

$4,869,970

$3,061,541

$1,808,429

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$25,411,663
TOTAL ASSESSED----

$25,411,663

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,010,930
356,779

TOTAL EXEMPTIONS

$1,367,709

NET ASSESSED VALUE

$24,043,954

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$46,242
945

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$264,272,619
TOTAL ASSESSED----

$264,272,619

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$5,653,200
17,497,991

TOTAL EXEMPTIONS

$23,151,191

NET ASSESSED VALUE

$241,121,428

$47,187

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

-----------------------------

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$423,766
10,109

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$433,875

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$3,596,850
$1,670,774

CITY OF ISLETON FAILED TO FILE THEIR FINANCIAL TRANSACTION REPORT.
PAGE

61

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
KERMAN (FRESNO COUNTY)

KINGSBURG (FRESNO COUNTY)

(CURRENT EST. POP. 7,577)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 9,227)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

--------------$20,899
--------------------------------------------------------174,931
----------------------------------------------------------------------95,497

$221,817
------------------------------------------1,156
618,730
----------------------------47,454
41,701
8,161
-----------------------------

$221,817
20,899
----------------------------1,156
618,730
174,931
--------------47,454
41,701
8,161
--------------95,497

------------------------------------------------------------------------------------$141,788
-------------------------------------------------------------------------------------

$360,767
--------------93
----------------------------509,259
--------------39,653
114,212
67,741
16,356
-----------------------------

$360,767
--------------93
----------------------------509,259
141,788
39,653
114,212
67,741
16,356
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------10,151
---------------

-----------------------------------------------------------------------

------------------------------------------10,151
---------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

76,435
2,234

--------------6,315

76,435
8,549

199,587
697

-----------------------------

199,587
697

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

24,174
4,650

--------------27,767

24,174
32,417

20,488
---------------

--------------10,353

20,488
10,353

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

108,969
6,714
-----------------------------

44,958
5,739
-----------------------------

153,927
12,453
-----------------------------

88,393
-------------------------------------------

145,033
21,546
-----------------------------

233,426
21,546
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

------------------------------------------900
137,649
114,222
------------------------------------------457,921
---------------

325,739
----------------------------7,388
--------------25,107
--------------------------------------------------------130

325,739
----------------------------8,288
137,649
139,329
------------------------------------------457,921
130

--------------------------------------------------------165,151
41,986
------------------------------------------77,404
---------------

390,588
----------------------------10,057
--------------144
-----------------------------------------------------------------------

390,588
----------------------------10,057
165,151
42,130
------------------------------------------77,404
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

16,798
12,314
------------------------------------------40,446
8,292
1,037
594,592
448,306
------------------------------------------28,176
--------------619,628
--------------------------------------------------------------------------------------------------3,114
196,500
38,549

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

16,798
12,314
------------------------------------------40,446
8,292
1,037
594,592
448,306
------------------------------------------28,176
--------------619,628
--------------------------------------------------------------------------------------------------3,114
196,500
38,549

--------------9,199
--------------42,953
----------------------------45,921
19,780
--------------908,248
------------------------------------------122,258
--------------1,037,871
------------------------------------------------------------------------------------661,433
--------------604,550
166,277

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------9,199
--------------42,953
----------------------------45,921
19,780
--------------908,248
------------------------------------------122,258
--------------1,037,871
------------------------------------------------------------------------------------661,433
--------------604,550
166,277

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

--------------10,373
6,908

43,058
10,898
162,383

43,058
21,271
169,291

----------------------------61,675

-------------------------------------------

----------------------------61,675

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

--------------500,000

-----------------------------

--------------500,000

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$3,760,379

$1,598,501

$5,358,880

$4,415,659

$1,685,802

$6,101,461

62

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
KERMAN
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$63,760
194,391

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,284,705
----------------------------10,135
6,279
24,931
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER-----------------------COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

49,766
-----------------------------------------------------------------------

PROVIDER

CAPITAL
OUTLAY

KINGSBURG

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

--------------$4,729

$63,760
199,120

--------------$197,025

$63,760
2,095

$31,150
535,029

5,609
---------------------------------------------------------------------------------------------------

1,290,314
----------------------------10,135
6,279
24,931
-----------------------------

232,321
----------------------------2,234
1,037
10,151
-----------------------------

1,057,993
----------------------------7,901
5,242
14,780
-----------------------------

1,255,258
146,125
----------------------------3,240
13,502
-----------------------------

426,569
----------------------------43,135 A
-------------------------------------------

118,317
-------------------------------------------------------------------------------------

544,886
----------------------------43,135
-------------------------------------------

434,175
61,159
--------------39,225
-------------------------------------------

110,711
-61,159
--------------3,910
-------------------------------------------

37,834 A

---------------

37,834

---------------

37,834

751,300
-----------------------------------------------------------------------

801,066
-----------------------------------------------------------------------

133,679
-----------------------------------------------------------------------

667,387
-----------------------------------------------------------------------

396,076
------------------------------------------2,159
---------------

HEALTH
PHYSICAL & MENTAL HEALTH----18,914
HOSPITALS & SANITARIUMS------ --------------SOLID WASTE-----------------460,784 D
SEWERS----------------------494,259 A
CEMETERIES------------------- --------------OTHER------------------------ ---------------

------------------------------------------132,494
-----------------------------

18,914
--------------460,784
626,753
-----------------------------

----------------------------450,256
656,090
-----------------------------

18,914
--------------10,528
-29,337
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

244,054 A
----------------------------- E
------------------------------------------25,320
15,065

78,240
----------------------------------------------------------------------1,102,647
---------------

322,294
----------------------------------------------------------------------1,127,967
15,065

352,088
----------------------------------------------------------------------524,869
16,908

PUBLIC UTILITIES
WATER-----------------------499,068 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

183,344
-------------------------------------------

682,412
-------------------------------------------

OTHER-------------------------- ---------------

--------------$2,376,680

TOTAL EXPENDITURES---------

AB
C
D
A

$3,898,969
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$254,454
199,539,951

TOTAL ASSESSED----

$199,794,405

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,805,500
10,190,019

TOTAL EXEMPTIONS

$16,995,519

NET ASSESSED VALUE

$182,798,886

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$15,645

$31,150
550,674

--------------$604,550

$31,150
-53,876

42,353
20,594
-------------------------------------------------------------------------------------

1,297,611
166,719
----------------------------3,240
13,502
-----------------------------

262,572
----------------------------697
19,780
-------------------------------------------

1,035,039
166,719
---------------697
-16,540
13,502
-----------------------------

240,703
------------------------------------------- C
-------------------------------------------

613,540
-------------------------------------------------------------------------------------

854,243
-------------------------------------------------------------------------------------

244,806
-------------------------------------------------------------------------------------

609,437
-------------------------------------------------------------------------------------

15,878 A

---------------

15,878

---------------

15,878

50,126
88,746
---------------------------------------------------------

446,202
88,746
----------------------------2,159
---------------

441,154
-----------------------------------------------------------------------

5,048
88,746
----------------------------2,159
---------------

--------------545,127
719,712 D
--------------- C
-----------------------------

--------------1,223
3,884
-------------------------------------------

--------------546,350
723,596
-------------------------------------------

--------------699,541
908,248
-------------------------------------------

---------------153,191
-184,652
-------------------------------------------

-29,794
----------------------------------------------------------------------603,098
-1,843

262,463 A
----------------------------- E
------------------------------------------124,954
---------------

30,666
----------------------------------------------------------------------324
---------------

293,129
----------------------------------------------------------------------125,278
---------------

122,258
----------------------------------------------------------------------28,905
---------------

170,871
----------------------------------------------------------------------96,373
---------------

649,162
-------------------------------------------

33,250
-------------------------------------------

487,488 A
-------------------------------------------

14,635
-------------------------------------------

502,123
-------------------------------------------

1,083,148
-------------------------------------------

-581,025
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$6,275,649

$3,760,379

$2,515,270

$4,778,864

$881,736

$5,660,600

$4,415,659

$1,244,941

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

PROVIDER

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS----------------PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED-----HOMEOWNERS PROPERTY TAX
RELIEF------------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$227,520
7,061
25,230
852

A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$184,806
359,264,843

TOTAL ASSESSED----

$359,449,649

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$12,201,500
10,776,416

TOTAL EXEMPTIONS

$22,977,916

NET ASSESSED VALUE

$336,471,733

$260,663

VOTER APPROVED TAX RATE------------ 00.014452
APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

AB
AB
AB

$4,081,691
$2,009,438

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$369,587
10,511

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$380,098

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$2,648,274
$1,471,516

CITY OF KINGSBURG - SEE APPENDIX B
PAGE

63

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
LA HABRA HEIGHTS (LOS ANGELES COUNTY)

LAKEPORT (LAKE COUNTY)

(CURRENT EST. POP. 6,794)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$140,093
-------------------------------------------------------------------------------------

$590,374
--------------365
9,482
13,039
46,251
----------------------------70,824
23,357
29,777
--------------53,854

$590,374
--------------365
9,482
13,039
46,251
140,093
--------------70,824
23,357
29,777
--------------53,854

--------------------------------------------------------------------------------------------------$109,916
-----------------------------------------------------------------------

$483,208
----------------------------2,767
--------------1,048,142
----------------------------54,245
64,833
8,279
-----------------------------

$483,208
----------------------------2,767
--------------1,048,142
--------------109,916
54,245
64,833
8,279
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

714,869
--------------15,112
--------------185,477

-----------------------------------------------------------------------

714,869
--------------15,112
--------------185,477

88,805
---------------------------------------------------------

-----------------------------------------------------------------------

88,805
---------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

102,178
104,552

-----------------------------

102,178
104,552

68,096
1,741

--------------1,849

68,096
3,590

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

-----------------------------

--------------1,020

--------------1,020

3,891
---------------

-----------------------------

3,891
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

367,815
-------------------------------------------

68,732
93,128
-----------------------------

436,547
93,128
-----------------------------

46,533
----------------------------8,161

25,152
35,462
-----------------------------

71,685
35,462
--------------8,161

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------114,256
7,003
-----------------------------------------------------------------------

267,732
----------------------------10,011
--------------107
--------------209,569
-------------------------------------------

267,732
----------------------------10,011
114,256
7,110
--------------209,569
-------------------------------------------

--------------------------------------------------------96,425
42,510
301,021
----------------------------470,594
---------------

208,838
----------------------------12,886
--------------76
-----------------------------------------------------------------------

208,838
----------------------------12,886
96,425
42,586
301,021
----------------------------470,594
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

38,350
71,189
--------------175,846
------------------------------------------12,621
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------2,244

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

38,350
71,189
--------------175,846
------------------------------------------12,621
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------2,244

------------------------------------------6,326
--------------65,060
13,683
--------------831,540
--------------------------------------------------------15,149
--------------1,020,879
------------------------------------------------------------------------------------------------------------------------------888,385

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------6,326
--------------65,060
13,683
--------------831,540
--------------------------------------------------------15,149
--------------1,020,879
------------------------------------------------------------------------------------------------------------------------------888,385

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------141,356

----------------------------141,356

----------------------------25,500

-------------------------------------------

----------------------------25,500

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

--------------107,865

-----------------------------

--------------107,865

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$2,051,605

$1,628,978

$3,680,583

$4,212,080

$1,945,737

$6,157,817

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 4,744)

64

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
LA HABRA HEIGHTS
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$8,156
740,471

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

454,164
720,131
----------------------------22,967
-------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

100,806
------------------------------------------- E
----------------------------139,087

C
AB
D
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

LAKEPORT
FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$8,156
740,471

-----------------------------

$8,156
740,471

$54,331
152,133

--------------------------------------------------------------------------------------------------$12,899

454,164
720,131
----------------------------22,967
----------------------------12,899

$86,301
714,869
----------------------------12,621
----------------------------1,561

367,863
5,262
----------------------------10,346
----------------------------11,338

1,011,764
284,858
-------------------------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

100,806
----------------------------------------------------------------------139,087

299,733
----------------------------140,093
-------------------------------------------

-198,927
-----------------------------140,093
----------------------------139,087

765,470
------------------------------------------- D
-------------------------------------------

AB
ABC
ABCE
D

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

-----------------------------

$54,331
152,133

--------------$187,653

$54,331
-35,520

$42,200
10,720
-------------------------------------------------------------------------------------

1,053,964
295,578
-------------------------------------------------------------------------------------

61,757
88,805
31,178
-----------------------------------------------------------------------

992,207
206,773
-31,178
-----------------------------------------------------------------------

---------------------------------------------------------------------------------------------------

765,470
-------------------------------------------------------------------------------------

833,473
-------------------------------------------------------------------------------------

-68,003
-------------------------------------------------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- ACD

---------------

---------------

104,552

-104,552

---------------

243,466

615

242,851

300,505
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

300,505
-----------------------------------------------------------------------

316,374
-----------------------------------------------------------------------

-15,869
-----------------------------------------------------------------------

178,799
36,970
--------------33,825
73,005
177,426

-------------------------------------------------------------------------------------

178,799
36,970
--------------33,825
73,005
177,426

139,482
------------------------------------------464,925
44,903

39,317
36,970
--------------33,825
-391,920
132,523

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- C
--------------- C
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

----------------------------------------------------------------------368,498

-----------------------------------------------------------------------368,498

------------------------------------------- E
1,347,268 A
-----------------------------

-------------------------------------------------------------------------------------

------------------------------------------1,347,268
-----------------------------

------------------------------------------1,257,126
-----------------------------

------------------------------------------90,142
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

285,528 AB
----------------------------- F
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

285,528
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

285,528
---------------------------------------------------------------------------------------------------

193,857 A
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

193,857
---------------------------------------------------------------------------------------------------

36,413
---------------------------------------------------------------------------------------------------

157,444
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

--------------- F
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

------------------------------------------7,003

-------------------------------------------7,003

1,167,065 A
-------------------------------------------

---------------------------------------------------------

1,167,065
-------------------------------------------

1,065,750
-------------------------------------------

101,315
-------------------------------------------

243,466 A

OTHER--------------------------

1,672,190

---------------

1,672,190

---------------

1,672,190

---------------

---------------

---------------

---------------

---------------

TOTAL EXPENDITURES---------

$4,444,005

$12,899

$4,456,904

$2,051,605

$2,405,299

$5,720,237

$52,920

$5,773,157

$4,212,080

$1,561,077

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$422,855
595,157,500

TOTAL ASSESSED----

$595,580,355

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$9,580,200
4,925,358

TOTAL EXEMPTIONS

$14,505,558

NET ASSESSED VALUE

$581,074,797

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$597,434
9,597

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$280,204,011
TOTAL ASSESSED----

$280,204,011

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,413,860
10,007,104

TOTAL EXEMPTIONS

$16,420,964

NET ASSESSED VALUE

$263,783,047

$607,031

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

PROVIDER LEGEND:

$1,716,837
$1,716,837

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$476,222
12,432

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$488,654

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$5,555,416
$2,012,000

THE CITIES OF LA HABRA HEIGHTS AND LAKEPORT - SEE APPENDIX B
PAGE

65

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
LATHROP (SAN JOAQUIN COUNTY)

LINCOLN (PLACER COUNTY)

(CURRENT EST. POP. 9,513)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

------------------------------------------------------------------------------------$90,000
-------------------------------------------------------------------------------------

$1,072,087
--------------------------------------------------------1,018,281
--------------139,916
396,518
34,510
----------------------------698,899

$1,072,087
--------------------------------------------------------1,018,281
90,000
139,916
396,518
34,510
----------------------------698,899

------------------------------------------------------------------------------------$161,105
----------------------------------------------------------------------3,241,232

$543,943
--------------46
--------------6,392
614,722
----------------------------85,730
25,198
36,000
-----------------------------

$543,943
--------------46
--------------6,392
614,722
161,105
--------------85,730
25,198
36,000
--------------3,241,232

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------13,917
389,950

-----------------------------------------------------------------------

------------------------------------------13,917
389,950

------------------------------------------136,249
---------------

-----------------------------------------------------------------------

------------------------------------------136,249
---------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

360,811
46,684

-----------------------------

360,811
46,684

1,293,727
---------------

-----------------------------

1,293,727
---------------

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

35,260
4,150

--------------4,405

35,260
8,555

20,099
3,920

-----------------------------

20,099
3,920

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

257,579
-------------------------------------------

193,504
35,969
-----------------------------

451,083
35,969
-----------------------------

178,746
7,800
-----------------------------

199,384
-------------------------------------------

378,130
7,800
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------175,711
302,512
------------------------------------------466,063
---------------

413,442
----------------------------27,001
--------------148
-----------------------------------------------------------------------

413,442
----------------------------27,001
175,711
302,660
------------------------------------------466,063
---------------

--------------------------------------------------------167,635
240,744
-----------------------------------------------------------------------

363,391
----------------------------10,039
--------------132
-----------------------------------------------------------------------

363,391
----------------------------10,039
167,635
240,876
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

20,156
3,073
--------------167,154
--------------------------------------------------------1,014,220
490,898
------------------------------------------248,423
--------------1,132,208
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

20,156
3,073
--------------167,154
--------------------------------------------------------1,014,220
490,898
------------------------------------------248,423
--------------1,132,208
---------------------------------------------------------------------------------------------------------------------------------------------

1,032,019
12,052
--------------487,542
--------------------------------------------------------2,824,601
896,043
------------------------------------------285,160
--------------2,063,720
----------------------------797,345
--------------------------------------------------------128,245
--------------266

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1,032,019
12,052
--------------487,542
--------------------------------------------------------2,824,601
896,043
------------------------------------------285,160
--------------2,063,720
----------------------------797,345
--------------------------------------------------------128,245
--------------266

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

--------------75,931
---------------

-------------------------------------------

--------------75,931
---------------

----------------------------141,123

-------------------------------------------

----------------------------141,123

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$5,294,700

$4,034,680

$9,329,380

$14,119,373

$1,884,977

$16,004,350

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 8,763)

66

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
LATHROP
OPERATING
EXPENDITURE

FUNCTION ACTIVITY

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$221,317
863,416

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

1,740,209
----------------------------120,883
---------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

341,088
------------------------------------------- C
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

728,245
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------490,898 D
381,558 AC
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

LINCOLN

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$221,317
863,416

-----------------------------

$221,317
863,416

$124,512
161,760

-----------------------------------------------------------------------------------------------------------------

1,740,209
----------------------------120,883
---------------------------------------------------------

$108,833
----------------------------28,531
--------------13,917
-----------------------------

1,631,376
----------------------------92,352
---------------13,917
-----------------------------

1,335,487
148,712
------------------------------------------54,963
--------------98,998

$710,518
-------------------------------------------------------------------------------------

1,051,606
-------------------------------------------------------------------------------------

1,157,051
85,720
-----------------------------------------------------------------------

-105,445
-85,720
-----------------------------------------------------------------------

521,772
----------------------------138,253 A
779,491
-----------------------------

---------------

301,041

---------------

301,041

-------------------------------------------------------------------------------------

728,245
-----------------------------------------------------------------------

566,274
--------------137,649
-------------------------------------------

161,971
---------------137,649
-------------------------------------------

1,596,867
------------------------------------------5,520
---------------

-------------------------------------------------------------------------------------

----------------------------490,898
381,558
-----------------------------

16,709
--------------527,586
1,096,462
-----------------------------

-16,709
---------------36,688
-714,904
-----------------------------

----------------------------959,631 A
1,084,739 AD
-----------------------------

399,221 A
----------------------------- C
------------------------------------------110,153
---------------

-----------------------------------------------------------------------------------------------------------------

399,221
----------------------------------------------------------------------110,153
---------------

248,423
---------------------------------------------------------------------------------------------------

150,798
----------------------------------------------------------------------110,153
---------------

PUBLIC UTILITIES
WATER-----------------------651,407 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

---------------------------------------------------------

651,407
-------------------------------------------

1,307,545
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

$710,518

$7,059,954

C
C
C
A

301,041 A

TOTAL EXPENDITURES---------

$6,349,436
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$2,496,416
722,133,027

TOTAL ASSESSED----

$724,629,443

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$11,508,583
1,093,916

TOTAL EXEMPTIONS

$12,602,499

NET ASSESSED VALUE

$712,026,944

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

$42,098
623,889

$166,610
785,649

--------------$2,113,602

$166,610
-1,327,953

115,020
18,662
-------------------------------------------------------------------------------------

1,450,507
167,374
------------------------------------------54,963
--------------98,998

203,290
266
------------------------------------------136,249
--------------6,265

1,247,217
167,108
-------------------------------------------81,286
--------------92,733

37,539
------------------------------------------44,280
-----------------------------

559,311
----------------------------138,253
823,771
-----------------------------

1,619,174
----------------------------156,135
817,746
-----------------------------

-1,059,863
-----------------------------17,882
6,025
-----------------------------

44,280

242,190

---------------

242,190

24,234
-----------------------------------------------------------------------

1,621,101
------------------------------------------5,520
---------------

2,813,288
-----------------------------------------------------------------------

-1,192,187
------------------------------------------5,520
---------------

----------------------------33,327
198,570
-----------------------------

----------------------------992,958
1,283,309
-----------------------------

----------------------------911,174
2,889,407
-----------------------------

----------------------------81,784
-1,606,098
-----------------------------

320,142 A
--------------62,463 A
-----------------------------------------------------------------------

17,123
---------------------------------------------------------------------------------------------------

337,265
--------------62,463
-----------------------------------------------------------------------

285,160
--------------9,695
-----------------------------------------------------------------------

52,105
--------------52,768
-----------------------------------------------------------------------

-656,138
-------------------------------------------

1,118,933 A
-------------------------------------------

745,618
-------------------------------------------

1,864,551
-------------------------------------------

2,157,922
-------------------------------------------

-293,371
-------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$5,294,700

$1,765,254

$8,710,153

$1,944,640

$10,654,793

$14,119,373

$-3,464,580

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,151,414
27,227

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

AD

197,910 A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$530,194
555,968,368

TOTAL ASSESSED----

$556,498,562

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$12,227,474
5,093,734

TOTAL EXEMPTIONS

$17,321,208

NET ASSESSED VALUE

$539,177,354

$1,178,641

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
B
E

$22,910,743
$2,859,804

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$592,919
10,422

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$603,341

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$3,421,828
$1,973,868

CITY OF LATHROP - SEE APPENDIX B
PAGE

67

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
LINDSAY (TULARE COUNTY)

LIVE OAK (SUTTER COUNTY)

(CURRENT EST. POP. 9,015)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 5,463)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$228,863
--------------10
6,809
1,448
304,760
--------------35,534
116,610
57,796
5,236
512,240
---------------

$228,863
--------------10
6,809
1,448
304,760
--------------35,534
116,610
57,796
5,236
512,240
---------------

------------------------------------------------------------------------------------$40,861
-------------------------------------------------------------------------------------

$231,121
--------------------------------------------------------98,936
----------------------------77,345
24,282
3,373
--------------42,361

$231,121
--------------------------------------------------------98,936
40,861
--------------77,345
24,282
3,373
--------------42,361

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

----------------------------139,875
-----------------------------

-----------------------------------------------------------------------

----------------------------139,875
-----------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

$48,670
---------------

-----------------------------

48,670
---------------

17,649
1,459

-----------------------------

17,649
1,459

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

11,112
12,227

--------------3,315

11,112
15,542

7,185
---------------

--------------3,919

7,185
3,919

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

62,717
16,572
-----------------------------

62,717
16,572
-----------------------------

68,745
-------------------------------------------

82,101
308
-----------------------------

150,846
308
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------168,314
435,841
------------------------------------------1,373,200
---------------

396,632
----------------------------5,703
--------------144
-----------------------------------------------------------------------

396,632
----------------------------5,703
168,314
435,985
------------------------------------------1,373,200
---------------

--------------------------------------------------------106,041
418
------------------------------------------12,355
---------------

263,628
----------------------------6,040
--------------365,616
-----------------------------------------------------------------------

263,628
----------------------------6,040
106,041
366,034
------------------------------------------12,355
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

24,244
9,128
----------------------------484,138
--------------13,123
--------------590,409
656,712
----------------------------------------------------------------------1,004,831
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

24,244
9,128
----------------------------484,138
--------------13,123
--------------590,409
656,712
----------------------------------------------------------------------1,004,831
---------------------------------------------------------------------------------------------------------------------------------------------

----------------------------6,997
------------------------------------------1,894
--------------321,332
--------------------------------------------------------14,438
--------------381,021
------------------------------------------------------------------------------------------------------------------------------29,501

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------6,997
------------------------------------------1,894
--------------321,332
--------------------------------------------------------14,438
--------------381,021
------------------------------------------------------------------------------------------------------------------------------29,501

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

----------------------------20,000

----------------------------156,860

----------------------------176,860

----------------------------8,740

-------------------------------------------

----------------------------8,740

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$4,851,949

$1,911,249

$6,763,198

$1,158,511

$1,199,030

$2,357,541

68

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
LINDSAY
OPERATING
EXPENDITURE

FUNCTION ACTIVITY
GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$6,803
374,473

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

838,375
419,187
--------------563,808
---------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER-----------------------COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

34,444
--------------1,848,872
-------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER-----------------------CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

PROVIDER

CAPITAL
OUTLAY

LIVE OAK

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

--------------$28,623

$6,803
403,096

-----------------------------

$6,803
403,096

$37,966
80,438

79,289
----------------------------39,717
---------------------------------------------------------

917,664
419,187
--------------603,525
---------------------------------------------------------

$156,777
----------------------------484,138
---------------------------------------------------------

760,887
419,187
--------------119,387
---------------------------------------------------------

289,731
210,257
--------------15,666
------------------------------------------17,828

533,853
------------------------------------------- C
-------------------------------------------

235,622
-------------------------------------------------------------------------------------

769,475
-------------------------------------------------------------------------------------

512,968
-------------------------------------------------------------------------------------

256,507
-------------------------------------------------------------------------------------

111,744
46,639
----------------------------- E
----------------------------8,156

71,487 A

---------------

71,487

---------------

71,487

2,500
-----------------------------------------------------------------------

36,944
--------------1,848,872
-------------------------------------------

72,914
--------------1,373,200
-------------------------------------------

-35,970
--------------475,672
-------------------------------------------

31,859
-----------------------------------------------------------------------

----------------------------664,124 D
616,955 A
-----------------------------

----------------------------3,823
205,381
-----------------------------

----------------------------667,947
822,336
-----------------------------

----------------------------656,712
590,409
-----------------------------

----------------------------11,235
231,927
-----------------------------

------------------------------------------- E
358,195 A
-----------------------------

172,511 A
----------------------------- C
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

172,511
---------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

172,511
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------672,456 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

99,891
-------------------------------------------

772,347
-------------------------------------------

1,004,831
-------------------------------------------

-232,484
-------------------------------------------

OTHER-------------------------- ---------------

---------------

---------------

---------------

---------------

126,284

$694,846

$7,512,194

$4,851,949

$2,660,245

$1,734,239

TOTAL EXPENDITURES---------

ABC
AB
D
D

$6,817,348
PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$638,339
240,807,305

TOTAL ASSESSED----

$241,445,644

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$8,247,400
6,813,895

TOTAL EXEMPTIONS

$15,061,295

NET ASSESSED VALUE

$226,384,349

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$226,827
5,516

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$5,847,588
$1,602,008

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$728

$37,966
81,166

--------------$38,241

$37,966
42,925

27,505
9,047
-------------------------------------------------------------------------------------

317,236
219,304
--------------15,666
------------------------------------------17,828

152,230
6,997
--------------114
---------------------------------------------------------

165,006
212,307
--------------15,552
------------------------------------------17,828

1,804
-------------------------------------------------------------------------------------

113,548
46,639
--------------------------------------------------------8,156

115,120
----------------------------40,861
-------------------------------------------

-1,572
46,639
---------------40,861
----------------------------8,156

---------------

2,826

---------------

2,826

-------------------------------------------------------------------------------------

31,859
-----------------------------------------------------------------------

18,994
-----------------------------------------------------------------------

12,865
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

------------------------------------------358,195
-----------------------------

------------------------------------------371,458
-----------------------------

-------------------------------------------13,263
-----------------------------

82,958 A
----------------------------- E
-----------------------------------------------------------------------

11,345
---------------------------------------------------------------------------------------------------

94,303
---------------------------------------------------------------------------------------------------

14,856
---------------------------------------------------------------------------------------------------

79,447
---------------------------------------------------------------------------------------------------

313,692 A
-------------------------------------------

48,713
-------------------------------------------

362,405
-------------------------------------------

399,640
-------------------------------------------

-37,235
-------------------------------------------

215,628

341,912

---------------

341,912

$314,770

$2,049,009

$1,158,511

$890,498

C
C
C
A

2,826 A

PROVIDER LEGEND:

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$197,550
120,700,780

TOTAL ASSESSED----

$120,898,330

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,597,011
2,651,767

TOTAL EXEMPTIONS

$9,248,778

NET ASSESSED VALUE

$111,649,552

$232,343

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$235,562
5,759

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$241,321

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

$2,173,118
$873,752

CITY OF LIVE OAK - SEE APPENDIX B
PAGE

69

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
LOOMIS (PLACER COUNTY)

LOS ALTOS HILLS (SANTA CLARA COUNTY)

(CURRENT EST. POP. 6,261)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 8,247)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

------------------------------------------------------------------------------------$195,490
----------------------------------------------------------------------403,453

$392,128
--------------------------------------------------------537,872
--------------16,575
152,323
12,914
22,688
-----------------------------

$392,128
--------------------------------------------------------537,872
195,490
16,575
152,323
12,914
22,688
--------------403,453

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$662,977
--------------------------------------------------------106,025
----------------------------274,584
170,307
159,797
-----------------------------

$662,977
--------------------------------------------------------106,025
----------------------------274,584
170,307
159,797
-----------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

------------------------------------------11,676
51,997

-----------------------------------------------------------------------

------------------------------------------11,676
51,997

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

166,956
---------------

-----------------------------

166,956
---------------

$682,585
7,056

--------------54

682,585
7,110

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

705
---------------

-----------------------------

705
---------------

14,009
---------------

--------------1,532

14,009
1,532

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

271,973
-------------------------------------------

271,973
-------------------------------------------

135,075
-------------------------------------------

412,773
62,910
-----------------------------

547,848
62,910
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------129,438
15,997
------------------------------------------32,387
---------------

272,878
----------------------------6,248
--------------2,845
-----------------------------------------------------------------------

272,878
----------------------------6,248
129,438
18,842
------------------------------------------32,387
---------------

--------------------------------------------------------160,184
422,249
--------------5,912
-------------------------------------------

374,359
----------------------------9,322
--------------131
-----------------------------------------------------------------------

374,359
----------------------------9,322
160,184
422,380
--------------5,912
-------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

------------------------------------------------------------------------------------------------------------------------------11,314
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------------------------------11,314
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

57,952
11,325
--------------147,278
--------------179,112
15,104
--------------625,706
1,470,440
------------------------------------------6,682
----------------------------------------------------------------------------------------------------------------------------------------------------------167,816

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

57,952
11,325
--------------147,278
--------------179,112
15,104
--------------625,706
1,470,440
------------------------------------------6,682
----------------------------------------------------------------------------------------------------------------------------------------------------------167,816

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------25,717

----------------------------25,717

----------------------------525

----------------------------45,890

----------------------------46,415

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$1,019,413

$1,714,161

$2,733,574

$4,109,010

$2,280,661

$6,389,671

70

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
LOOMIS
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$36,178
471,924

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

537,864
7,000
--------------16,771
------------------------------------------28,234

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

658,237
----------------------------30,469 C
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

---------------

119,268
------------------------------------------20,247
---------------

-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- D
--------------- C
-----------------------------

-------------------------------------------------------------------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

--------------- F
----------------------------- E
-----------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

--------------- C
-------------------------------------------

C
E
D
D

210,227 A

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

$2,136,419
PROVIDER LEGEND:

LOS ALTOS HILLS

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$36,178
471,924

-----------------------------

$36,178
471,924

$25,693
522,538

-----------------------------------------------------------------------------------------------------------------

537,864
7,000
--------------16,771
------------------------------------------28,234

$14,294
--------------------------------------------------------11,676
-----------------------------

523,570
7,000
--------------16,771
---------------11,676
--------------28,234

555,042
----------------------------35,358
----------------------------1,275
---------------

$182,496
-------------------------------------------------------------------------------------

840,733
----------------------------30,469
-------------------------------------------

708,849
--------------18,890
42,301
-------------------------------------------

131,884
---------------18,890
-11,832
-------------------------------------------

320,328
------------------------------------------- F
-------------------------------------------

210,227

910

209,317

389,498 A

119,268
------------------------------------------20,247
---------------

166,956
-----------------------------------------------------------------------

-47,688
------------------------------------------20,247
---------------

787,996
------------------------------------------54,232
---------------

-------------------------------------------------------------------------------------

----------------------------11,314
-------------------------------------------

-----------------------------11,314
-------------------------------------------

----------------------------1,363,124 D
366,993 CD
-----------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------44,223
---------------

-------------------------------------------------------------------------------------44,223
---------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

$182,496

$2,318,915

1999-00 ASSESSED VALUATION
$2,131,385
381,901,251

TOTAL ASSESSED----

$384,032,636

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$10,334,538
8,784,438

TOTAL EXEMPTIONS

$19,118,976

NET ASSESSED VALUE

$364,913,660

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$7,139

$25,693
529,677

--------------$381,329

$25,693
148,348

19,243
---------------------------------------------------------------------------------------------------

574,285
----------------------------35,358
----------------------------1,275
---------------

77,913
----------------------------5,317
---------------------------------------------------------

496,372
----------------------------30,041
----------------------------1,275
---------------

1,358,677
-------------------------------------------------------------------------------------

1,679,005
-------------------------------------------------------------------------------------

337,357
-------------------------------------------------------------------------------------

1,341,648
-------------------------------------------------------------------------------------

1,892

391,390

---------------

391,390

3,687
-----------------------------------------------------------------------

791,683
------------------------------------------54,232
---------------

1,068,666
-----------------------------------------------------------------------

-276,983
------------------------------------------54,232
---------------

-------------------------------------------------------------------------------------

----------------------------1,363,124
366,993
-----------------------------

----------------------------1,490,601
739,881
-----------------------------

-----------------------------127,477
-372,888
-----------------------------

6,038 A
----------------------------- E
-----------------------------------------------------------------------

5,366
---------------------------------------------------------------------------------------------------

11,404
---------------------------------------------------------------------------------------------------

7,946
---------------------------------------------------------------------------------------------------

3,458
---------------------------------------------------------------------------------------------------

---------------------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$1,019,413

$1,299,502

$4,428,115

$1,396,004

$5,824,119

$4,109,010

$1,715,109

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

CAPITAL
OUTLAY

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$404,316
7,130

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

D

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$2,075,545,708
TOTAL ASSESSED----

$2,075,545,708

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$16,471,000
18,373,547

TOTAL EXEMPTIONS

$34,844,547

NET ASSESSED VALUE

$2,040,701,161

$411,446

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

C
C
E

$2,939,963
$1,134,500

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$1,107,800
9,224

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$1,117,024

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$2,817,720
$458,767

71

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
LOYALTON (SIERRA COUNTY)

MAMMOTH LAKES (MONO COUNTY)

(CURRENT EST. POP. 931)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 5,616)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$22,601
--------------------------------------------------------62,609
----------------------------9,265
4,436
-------------------------------------------

$22,601
--------------------------------------------------------62,609
----------------------------9,265
4,436
-------------------------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$573,129
--------------24,616
--------------752
1,295,367
--------------4,457,024
240,557
231,045
102,629
480,873
418

$573,129
--------------24,616
--------------752
1,295,367
--------------4,457,024
240,557
231,045
102,629
480,873
418

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

--------------$3,678

-----------------------------

--------------3,678

$466,427
12,154

--------------1,358

466,427
13,512

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

-----------------------------

-----------------------------

-----------------------------

34,653
---------------

-----------------------------

34,653
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

3,987
-------------------------------------------

4,743
-------------------------------------------

8,730
-------------------------------------------

4,389
-------------------------------------------

394,680
-------------------------------------------

399,069
-------------------------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------18,564
--------------------------------------------------------11,052
---------------

40,987
----------------------------370
--------------15
-----------------------------------------------------------------------

40,987
----------------------------370
18,564
15
------------------------------------------11,052
---------------

--------------------------------------------------------620,724
460,085
-----------------------------------------------------------------------

281,252
----------------------------4,334
--------------150
-----------------------------------------------------------------------

281,252
----------------------------4,334
620,724
460,235
-----------------------------------------------------------------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

----------------------------20,000
----------------------------------------------------------------------167,636
--------------------------------------------------------19,633
--------------119,342
------------------------------------------2,815
-------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------20,000
----------------------------------------------------------------------167,636
--------------------------------------------------------19,633
--------------119,342
------------------------------------------2,815
-------------------------------------------------------------------------------------

--------------5,984
----------------------------23,698
291,890
--------------------------------------------------------------------------------------------------118,109
--------------------------------------------------------149,831
------------------------------------------------------------------------------------9,440

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

--------------5,984
----------------------------23,698
291,890
--------------------------------------------------------------------------------------------------118,109
--------------------------------------------------------149,831
------------------------------------------------------------------------------------9,440

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

----------------------------5,279

----------------------------57,261

----------------------------62,540

----------------------------27,902

----------------------------22,108

----------------------------50,010

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$371,986

$202,287

$574,273

$2,225,286

$8,110,292

$10,335,578

72

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
LOYALTON
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$4,374
64,827

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

18,574
26,736
--------------11,156
---------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

20,884
------------------------------------------- F
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- C
-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

------------------------------------------- C
190,228 A
--------------4,236

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

MAMMOTH LAKES

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

--------------$2,493

$4,374
67,320

-----------------------------

$4,374
67,320

$113,650
1,098,266

--------------2,558
-------------------------------------------------------------------------------------

18,574
29,294
--------------11,156
---------------------------------------------------------

--------------$20,000
-------------------------------------------------------------------------------------

18,574
9,294
--------------11,156
---------------------------------------------------------

1,848,364
----------------------------101,218
---------------------------------------------------------

19,259
-------------------------------------------------------------------------------------

40,143
-------------------------------------------------------------------------------------

20,838
-------------------------------------------------------------------------------------

19,305
-------------------------------------------------------------------------------------

---------------

---------------

---------------

---------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

3,678
--------------6,694
-------------------------------------------

-3,678
---------------6,694
-------------------------------------------

857,600
13,192
----------------------------910,792
---------------

-------------------------------------------------------------------------------------

------------------------------------------190,228
--------------4,236

------------------------------------------178,986
2,815
---------------

------------------------------------------11,242
-2,815
4,236

36,283 A
----------------------------- C
5,743
---------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

36,283
----------------------------5,743
---------------------------------------------------------

19,633
---------------------------------------------------------------------------------------------------

PUBLIC UTILITIES
WATER-----------------------116,879 A
GAS-------------------------- --------------ELECTRIC--------------------- --------------OTHER------------------------ ---------------

12,756
-------------------------------------------

129,635
-------------------------------------------

OTHER-------------------------- ---------------

--------------$37,066

TOTAL EXPENDITURES---------

C
B
F
D

$499,920
PROVIDER LEGEND:

1999-00 ASSESSED VALUATION
$37,323
84,380,127

TOTAL ASSESSED----

$84,417,450

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,342,924
867,360

TOTAL EXEMPTIONS

$2,210,284

NET ASSESSED VALUE

$82,207,166

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$12,591

$113,650
1,110,857

--------------$264,337

$113,650
846,520

3,532
---------------------------------------------------------------------------------------------------

1,851,896
----------------------------101,218
---------------------------------------------------------

54,247
----------------------------35,852
------------------------------------------9,440

1,797,649
----------------------------65,366
-------------------------------------------9,440

3,093,400
------------------------------------------- E
239,876
-----------------------------

518,730
-------------------------------------------------------------------------------------

3,612,130
------------------------------------------239,876
-----------------------------

620,724
------------------------------------------164,260
-----------------------------

2,991,406
------------------------------------------75,616
-----------------------------

452,037 A

---------------

452,037

---------------

452,037

7,995
------------------------------------------18,749
---------------

865,595
13,192
----------------------------929,541
---------------

758,317
-----------------------------------------------------------------------

107,278
13,192
----------------------------929,541
---------------

------------------------------------------- E
--------------- E
-----------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

16,650
----------------------------5,743
---------------------------------------------------------

485,723 A
----------------------------- E
-----------------------------------------------------------------------

686,767
---------------------------------------------------------------------------------------------------

1,172,490
---------------------------------------------------------------------------------------------------

318,109
---------------------------------------------------------------------------------------------------

854,381
---------------------------------------------------------------------------------------------------

119,342
-------------------------------------------

10,293
-------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

---------------

$536,986

$371,986

$165,000

$9,214,118

$1,248,364

$10,462,482

$2,225,286

$8,237,196

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

STATE ASSESSED-----LOCALLY ASSESSED----

PROVIDER

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$26,133
386

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

E

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED------ -----------------LOCALLY ASSESSED---$1,250,160,520
TOTAL ASSESSED----

$1,250,160,520

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,638,800
8,978,217

TOTAL EXEMPTIONS

$15,617,017

NET ASSESSED VALUE

$1,234,543,503

$26,519

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

A
C
C

-----------------------------

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$641,099
4,718

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$645,817

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

-----------------------------

73

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
MARICOPA (KERN COUNTY)

MCFARLAND (KERN COUNTY)

(CURRENT EST. POP. 1,267)
REVENUE ACCOUNTS

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$40,783
--------------------------------------------------------26,287
--------------14,356
11,198
2,475
48
-----------------------------

$40,783
--------------------------------------------------------26,287
--------------14,356
11,198
2,475
48
-----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$171,183
--------------2,409
881
1,442
135,065
--------------623
72,991
7,487
3,457
--------------4,400

$171,183
--------------2,409
881
1,442
135,065
--------------623
72,991
7,487
3,457
--------------4,400

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

$3,790
139

-----------------------------

3,790
139

--------------$1,231

-----------------------------

--------------1,231

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

4,878
---------------

-----------------------------

4,878
---------------

30,265
---------------

--------------17,736

30,265
17,736

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

---------------------------------------------------------

862
-------------------------------------------

862
-------------------------------------------

---------------------------------------------------------

21,822
26,248
-----------------------------

21,822
26,248
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------26,841
98,220
------------------------------------------516
---------------

55,784
----------------------------671
--------------20
-----------------------------------------------------------------------

55,784
----------------------------671
26,841
98,240
------------------------------------------516
---------------

--------------------------------------------------------162,401
24,959
------------------------------------------173,223
---------------

371,929
----------------------------3,053
--------------135
-----------------------------------------------------------------------

371,929
----------------------------3,053
162,401
25,094
------------------------------------------173,223
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

------------------------------------------5,952
----------------------------4,088
--------------28,880
65,223
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------5,952
----------------------------4,088
--------------28,880
65,223
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------1,162
--------------------------------------------------------693,237
411,644
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------36,524
-----------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

------------------------------------------1,162
--------------------------------------------------------693,237
411,644
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------36,524
-----------------------------

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------36,510

----------------------------36,510

-------------------------------------------

3,299
--------------8,005

3,299
--------------8,005

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$238,527

$188,994

$427,521

$1,534,646

$852,165

$2,386,811

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 9,242)

74

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
MARICOPA
FUNCTION ACTIVITY

OPERATING
EXPENDITURE

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$1,800
71,638

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

233,841
---------------------------------------------------------------------------------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

41,624
------------------------------------------- F
-------------------------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

--------------- E
-------------------------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------58,797 A
23,579 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER-----------------------PUBLIC UTILITIES
WATER-----------------------GAS-------------------------ELECTRIC--------------------OTHER------------------------

MCFARLAND

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

-----------------------------

$1,800
71,638

-----------------------------

$1,800
71,638

$6,773
119,064

-----------------------------------------------------------------------------------------------------------------

233,841
---------------------------------------------------------------------------------------------------

$103,098
----------------------------139
---------------------------------------------------------

130,743
-----------------------------139
---------------------------------------------------------

562,974
----------------------------13,602
--------------29,114
-----------------------------

---------------------------------------------------------------------------------------------------

41,624
-------------------------------------------------------------------------------------

30,929
-------------------------------------------------------------------------------------

10,695
-------------------------------------------------------------------------------------

321,815
----------------------------38,952 A
-------------------------------------------

---------------

---------------

---------------

---------------

-------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

9,742
-----------------------------------------------------------------------

-9,742
-----------------------------------------------------------------------

-------------------------------------------------------------------------------------

----------------------------58,797
23,579
-----------------------------

----------------------------65,223
28,880
-----------------------------

18,294 A
----------------------------- F
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

18,294
---------------------------------------------------------------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

A
E
E
D

OTHER-------------------------- --------------TOTAL EXPENDITURES---------

CAPITAL
OUTLAY

$449,573
PROVIDER LEGEND:

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

--------------$37,349

$6,773
156,413

-----------------------------

$6,773
156,413

34,713
---------------------------------------------------------------------------------------------------

597,687
----------------------------13,602
--------------29,114
-----------------------------

$24,959
----------------------------856
---------------------------------------------------------

572,728
----------------------------12,746
--------------29,114
-----------------------------

---------------------------------------------------------------------------------------------------

321,815
----------------------------38,952
-------------------------------------------

192,666
----------------------------96,270
-------------------------------------------

129,149
-----------------------------57,318
-------------------------------------------

--------------- C

---------------

---------------

---------------

---------------

16,547
------------------------------------------2,500
---------------

-------------------------------------------------------------------------------------

16,547
------------------------------------------2,500
---------------

1,537
-----------------------------------------------------------------------

15,010
------------------------------------------2,500
---------------

-----------------------------6,426
-5,301
-----------------------------

----------------------------304,138 D
357,133 A
-----------------------------

-------------------------------------------------------------------------------------

----------------------------304,138
357,133
-----------------------------

----------------------------411,644
792,237
-----------------------------

-----------------------------107,506
-435,104
-----------------------------

516
---------------------------------------------------------------------------------------------------

17,778
---------------------------------------------------------------------------------------------------

--------------- E
----------------------------- E
-----------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

--------------- E
-------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------------------------------------------------

---------------

---------------

---------------

---------------

14,477

---------------

14,477

14,477

---------------

---------------

$449,573

$238,527

$211,046

$1,787,089

$72,062

$1,859,151

$1,534,646

$324,505

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$2,670
16,376,153

TOTAL ASSESSED----

$16,378,823

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$1,189,627
94,571

TOTAL EXEMPTIONS

$1,284,198

NET ASSESSED VALUE

$15,094,625

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$39,184
633

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

PROVIDER LEGEND:

A

(A)PAID CITY EMPLOYEES; (B)CITY VOLUNTEERS; (C)CONTRACT WITH PUBLIC
AGENCY; (D)CONTRACT WITH PRIVATE SECTOR; (E)WHOLLY OR IN PART BY
OTHER LOCAL AGENCY. (F)SERVICE NOT PROVIDED WITHIN CITY.

1999-00 ASSESSED VALUATION
STATE ASSESSED-----LOCALLY ASSESSED----

$131,318
149,751,276

TOTAL ASSESSED----

$149,882,594

LESS EXEMPTIONS:
HOMEOWNERS-------OTHER-------------

$6,390,082
6,057,429

TOTAL EXEMPTIONS

$12,447,511

NET ASSESSED VALUE

$137,435,083

$39,817

VOTER APPROVED TAX RATE------------ --------APPROPRIATION LIMIT AS OF JUNE 30, 1999---------------------------------------------------------------TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT AS OF JUNE 30, 1999-----------------------------------

C
E
E

$475,100
$30,525

1999-00 PROPERTY TAXES ALLOCATED AND LEVIED
PROPERTY TAXES ALLOCATED
SECURED AND UNSECURED-----HOMEOWNERS-----------------

$167,148
2,908

PROPERTY TAXES LEVIED FOR DEBT
SECURED AND UNSECURED------ --------------HOMEOWNERS PROPERTY TAX
RELIEF------------------- --------------TOTAL PROPERTY TAXES
ALLOCATED AND LEVIED-

$170,056

VOTER APPROVED TAX RATE------------ -----------------------------------------------------------------------------------------------------------------------------------------------------

PAGE

$1,114,369
$752,886

75

TABLE 2. CITIES - CLASSIFICATION OF CITY REVENUES--FISCAL YEAR 1998-99--CONTINUED

PAGE

(POPULATION UNDER 10,000)
MENDOTA (FRESNO COUNTY)

MONTAGUE (SISKIYOU COUNTY)

(CURRENT EST. POP. 7,722)
REVENUE ACCOUNTS

FUNCTIONAL
REVENUES

(CURRENT EST. POP. 1,459)

GENERAL
REVENUES

TOTAL
REVENUES

FUNCTIONAL
REVENUES

GENERAL
REVENUES

TOTAL
REVENUES

TAXES
SECURED AND UNSECURED PROPERTY TAX-----------------VOTER APPROVED INDEBTEDNESS PROPERTY TAX-----------PROPERTY TAX - PRIOR YEAR--------------------------OTHER PROPERTY TAXES-------------------------------INTEREST, PENALTIES, AND DELINQUENT TAXES----------SALES AND USE TAXES--------------------------------TRANSPORTATION TAX---------------------------------TRANSIENT LODGING TAXES----------------------------FRANCHISES-----------------------------------------BUSINESS LICENSE TAXES-----------------------------REAL PROPERTY TRANSFER TAXES-----------------------UTILITY USERS TAX----------------------------------OTHER NON-PROPERTY TAXES----------------------------

--------------$316
--------------------------------------------------------184,883
-------------------------------------------------------------------------------------

$56,967
----------------------------84
781
248,655
----------------------------44,925
41,926
2,727
-----------------------------

$56,967
316
--------------84
781
248,655
184,883
--------------44,925
41,926
2,727
-----------------------------

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

$71,367
--------------------------------------------------------48,844
----------------------------13,788
3,885
-------------------------------------------

$71,367
--------------------------------------------------------48,844
----------------------------13,788
3,885
-------------------------------------------

SPECIAL BENEFIT ASSESSMENTS
FIRE-----------------------------------------------PARAMEDICS-----------------------------------------POLICE---------------------------------------------LIGHTING-------------------------------------------OTHER-----------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

-----------------------------------------------------------------------

LICENSES AND PERMITS
CONSTRUCTION PERMITS-------------------------------OTHER LICENSES AND PERMITS--------------------------

306,247
298

-----------------------------

306,247
298

--------------$752

-----------------------------

--------------752

FINES AND FORFEITURES
VEHICLE CODE FINES---------------------------------OTHER FINES, FORFEITURES, AND PENALTIES-------------

22,239
---------------

--------------4,046

22,239
4,046

427
---------------

-----------------------------

427
---------------

REVENUE FROM USE OF MONEY AND PROPERTY
INVESTMENT EARNINGS--------------------------------RENTS AND CONCESSIONS------------------------------ROYALTIES------------------------------------------OTHER-----------------------------------------------

9,781
-------------------------------------------

--------------13,862
-----------------------------

9,781
13,862
-----------------------------

---------------------------------------------------------

40,019
4,706
-----------------------------

40,019
4,706
-----------------------------

INTERGOVERNMENTAL
STATE MOTOR VEHICLE IN-LIEU TAX--------------------STATE TRAILER COACH IN-LIEU TAX--------------------STATE CIGARETTE TAX--------------------------------STATE HOMEOWNERS PROPERTY TAX RELIEF---------------STATE GASOLINE TAX---------------------------------OTHER STATE GRANTS---------------------------------COUNTY GRANTS OF STATE GASOLINE TAX----------------COUNTY GRANTS--------------------------------------FEDERAL REVENUE SHARING----------------------------OTHER FEDERAL GRANTS-------------------------------OTHER TAXES IN-LIEU---------------------------------

--------------------------------------------------------156,054
436,710
------------------------------------------1,842,195
---------------

338,740
----------------------------6,289
--------------79
-----------------------------------------------------------------------

338,740
----------------------------6,289
156,054
436,789
------------------------------------------1,842,195
---------------

--------------------------------------------------------9,667
231,772
10,370
24,551
--------------5,378
---------------

55,409
----------------------------2,518
--------------23
-----------------------------------------------------------------------

55,409
----------------------------2,518
9,667
231,795
10,370
24,551
--------------5,378
---------------

CURRENT SERVICE CHARGES
ZONING FEES AND SUBDIVISION FEES-------------------SPECIAL POLICE DEPARTMENT SERVICES-----------------SPECIAL FIRE DEPARTMENT SERVICES-------------------PLAN CHECKING FEES---------------------------------ANIMAL SHELTER FEES AND CHARGES--------------------ENGINEERING FEES-----------------------------------STREET, SIDEWALK AND CURB REPAIRS------------------WEED AND LOT CLEANING------------------------------SEWER SERVICE CHARGES AND CONNECTION FEES----------SOLID WASTE REVENUES-------------------------------FIRST AID AND AMBULANCE CHARGES--------------------LIBRARY FINES AND FEES-----------------------------PARKING FACILITIES---------------------------------PARKS AND RECREATION FEES--------------------------GOLF COURSE FEES-----------------------------------WATER SERVICE CHARGES AND CONNECTION FEES----------ELECTRIC REVENUES----------------------------------GAS REVENUES---------------------------------------AIRPORT REVENUES-----------------------------------CEMETERY REVENUES----------------------------------HOUSING REVENUES-----------------------------------PORT AND HARBOR REVENUES---------------------------HOSPITAL REVENUES----------------------------------TRANSIT REVENUES-----------------------------------QUASI-EXTERNAL TRANSACTIONS------------------------OTHER CURRENT SERVICE CHARGES-----------------------

397,000
----------------------------131,418
--------------20,339
9,757
--------------541,729
436,886
----------------------------------------------------------------------548,640
---------------------------------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

397,000
----------------------------131,418
--------------20,339
9,757
--------------541,729
436,886
----------------------------------------------------------------------548,640
---------------------------------------------------------------------------------------------------------------------------------------------

----------------------------29,250
----------------------------------------------------------------------97,482
--------------900
----------------------------4,497
--------------163,157
----------------------------4,974
--------------64,195
------------------------------------------6,879
10,471

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

----------------------------29,250
----------------------------------------------------------------------97,482
--------------900
----------------------------4,497
--------------163,157
----------------------------4,974
--------------64,195
------------------------------------------6,879
10,471

OTHER REVENUES
SALE OF REAL AND PERSONAL PROPERTY-----------------CONTRIBUTIONS FROM NON-GOVT SOURCES----------------OTHER SOURCES OF REVENUES---------------------------

-------------------------------------------

----------------------------53,273

----------------------------53,273

-------------------------------------------

----------------------------39,536

----------------------------39,536

OTHER FINANCING SOURCES
SALE OF BONDS--------------------------------------NOTES AND OTHER-------------------------------------

--------------600,000

-----------------------------

--------------600,000

-----------------------------

-----------------------------

-----------------------------

TOTAL FUNCTIONAL AND GENERAL REVENUES------------

$5,644,492

$812,354

$6,456,846

$664,722

$280,095

$944,817

76

TABLE 2.

CITIES--CONTINUED

(POPULATION UNDER 10,000)
CLASSIFICATION OF CITY EXPENDITURES, APPROPRIATION LIMIT AND TOTAL ANNUAL APPROPRIATIONS SUBJECT TO THE LIMIT APPLICABLE TO FISCAL YEAR 1998-99 AND
ASSESSED VALUATION AND PROPERTY TAXES ALLOCATED AND LEVIED APPLICABLE TO FISCAL YEAR 1999-00
MENDOTA
OPERATING
EXPENDITURE

FUNCTION ACTIVITY

PROVIDER

GENERAL GOVERNMENT
LEGISLATIVE-----------------MANAGEMENT AND SUPPORT-------

$61,739
162,766

PUBLIC SAFETY
POLICE----------------------FIRE------------------------EMERGENCY MEDICAL SERVICES--ANIMAL REGULATION-----------WEED ABATEMENT--------------STREET LIGHTING-------------DISASTER PREPAREDNESS-------OTHER------------------------

206,104
112,802
------------------------------------------61,266
-----------------------------

TRANSPORTATION
STREETS, HIGHWAYS, AND STORM
DRAINS--------------------STREET TREES & LANDSCAPING--PARKING FACILITIES----------PUBLIC TRANSIT--------------AIRPORTS--------------------PORTS AND HARBORS-----------OTHER------------------------

3,266,008
------------------------------------------- E
14,154
-----------------------------

COMMUNITY DEVELOPMENT
PLANNING--------------------CONSTRUCTION AND ENGINEERING
REGULATION ENFORCEMENT----REDEVELOPMENT---------------HOUSING---------------------EMPLOYMENT------------------COMMUNITY PROMOTION---------OTHER------------------------

40,000
-----------------------------------------------------------------------

HEALTH
PHYSICAL & MENTAL HEALTH----HOSPITALS & SANITARIUMS-----SOLID WASTE-----------------SEWERS----------------------CEMETERIES------------------OTHER------------------------

----------------------------408,435 D
351,113 A
-----------------------------

CULTURE AND LEISURE
PARKS AND RECREATION--------MARINA AND WHARFS-----------LIBRARIES-------------------MUSEUMS---------------------GOLF COURSES----------------SPORTS ARENA/STADIUMS-------COMMUNITY CENTER/AUDITORIUMSOTHER------------------------

CAPITAL
OUTLAY

MONTAGUE

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES

NET
EXPENDITURE

OPERATING
EXPENDITURE

PROVIDER

CAPITAL
OUTLAY

TOTAL
EXPENDITURE

FUNCTIONAL
REVENUES