SPECIAL FUNDS
Fund 119: MAINTENANCE DISTRICT FUND This fund accounts for the collection and distribution of maintenance assessments levied for street lighting, community and neighborhood park landscape, lighting and park maintenance. Revenues include: (1) ad valorem property taxes for the Orange County Street Lighting Maintenance District No. 10 (OCSLMD #10), a single purpose special district established by the County of Orange prior to the City’s incorporation, to provide maintenance and energy for street lights. In 1981, the City assumed administration of OCSLMD #10 and the County, in turn, sends the revenue from OCSLMD #10 to the City as part of the property tax allocation, (2) Landscape, Lighting and Park Maintenance (LLPM) special assessments on the subject properties, (3) general benefit contributions from the City's General Fund, and (4) miscellaneous revenues. Each fiscal year, the City establishes LLPM special assessments based on the costs to maintain, operate and service the improvements and existing fund balances. Each parcel in the LLPM District is assessed proportionately for only those improvements, services and expenses for which the parcel will receive special benefit.
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FY 2023-25 Adopted Budget
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