City of Carlsbad Special District Finance Services

For more than 15 years, Harris has assisted the City of Carlsbad with several assessment districts. The relationship started with the administration of Lighting and Landscaping Maintenance Assessment District No. 1 (LLD No. 1) and the Buena Vista Channel Maintenance District Benefit Area No. 1 for the FY 2003-2004 levy process. In 2004, LLD No. 1 did not generate enough revenue to wholly fund maintenance expenditures for the improvements throughout the City. Harris assisted in the formation of Landscaping and Lighting Maintenance Assessment District No. 2 (LLD No. 2) to cover the City’s expenditures lighting and landscaping improvements for areas of new development.

Core Elements

Harris’ ongoing services for the City of Carlsbad include:

• Updating databases each year per the latest County Assessor’s Roll
• Assisting the City in the annexation of new development areas into LLD No. 2
• Preparing the annual Engineer’s Reports
• Assisting at City Council meetings
• Submitting assessments to the County for inclusion on the property tax bills