Item 3.1 - Public Hearing for Newly Formed LMD 19-1, Take Public Testimony and Tabulate BallotsGly { OF POW�y
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City of Poway
COUNCIL AGENDA REPORT
APPROVED ❑
APPROVED AS AMENDED ❑
(SEE MINUTES)
DENIED ❑
REMOVED ❑
CONTINUED
RESOLUTION NO.
DATE: May 21, 2019
TO: Honorable Mayor and Members of the City Council
FROM: Michael Obermiller, P.E., Director of Public Works
CONTACT: Eric Heidemann, Assistant Director of Public W s for Maintenance
Operations
(858) 668-4705 or eheidemann@poway.org
SUBJECT: Public Hearing for Newly Formed Landscape Maintenance District
No. 19-1, Take Public Testimony and Tabulate Ballots
Summary:
Cities are authorized by the Landscaping and Lighting Act of 1972 to fund enhanced public
landscape improvements and maintenance services through the levy and collection of
assessments. Many assessment districts are formed at the time a developer builds a
development. As a community amenity, the developer will often install landscaping and other
improvements that are beyond a base level that a city would otherwise install if it were doing the
installation and maintenance. Because there are costs associated with installing and continuing
to maintain these enhanced improvements, a city will form an assessment district to fund
expenses associated with the enhancements. The City currently has five landscape maintenance
districts that were formed in this manner, including Landscape Maintenance District 87-1 (Existing
District).
In 1987, the City formed the Existing District to fund enhanced landscape improvements and
services within certain developments located in the City. The maximum assessment rate for the
Existing District has remained unchanged since 1999 after the passage of Proposition 218.
Proposition 218 amended the California Constitution by adding Articles XIII C and XIII D. Among
other things, Article XIII D established new procedural requirements for levying any new or
increasing any existing assessments and placed substantive limitations on the use of the
revenues collected from assessments and on the amount of the assessment that may be imposed
on each parcel. Procedurally, Article XIII D requires that in order to impose a new or increase an
existing assessment on a property, a local agency must hold a public hearing, mail advance notice
of the public hearing to the record owner of each parcel proposed to be assessed and conduct a
ballot protest proceeding. The assessment ballot protest proceeding is not an election or a vote
for purposes of California Constitution Article II, nor is it subject to the limitations and requirements
of the California Elections Code governing elections. The ballot provides affected property
owners with the opportunity to indicate their support for, or opposition to, the proposed
assessments. Prior to the passage of Proposition 218, it was within the City Council's authority
to increase assessments as needed without an affirmative approval of affected property owners.
The assessments imposed in the Existing District are no longer sufficient to fund its enhanced
improvements and services. Reserve funds have gradually been depleted in the Existing District
as expenses have grown and assessment revenues have not. Beginning in Fiscal Year 2016-17,
1 of 49 May 21, 2019, Item #3.1
it has been necessary to use a portion of the Existing District's reserves each year to pay for
annual operations. Prolonged drought conditions and rising contract labor and recycled water
costs contributed to the use of fund reserves. At this point, annual expenses exceed annual
revenues and the Existing District's reserves have been used to cover essential but unanticipated
expenses, like tree removal. When maintenance costs exceed the maximum allowable
assessment revenue, special balloting procedures may be implemented to give District
participants the opportunity to raise the maximum allowable assessment to cover the District's
maintenance needs.
In evaluating the improvements within the Existing District, the proximity of some of the
improvements to certain properties and the development of properties within the Existing District,
it was determined that certain properties should be detached from the Existing District and a new
landscape maintenance district should be formed (Proposed District). The detachment of the
properties from the Existing District would be conditional to the formation of the Proposed District.
The Proposed District would result in adding twenty-one properties previously not included in the
Existing District, of which four would be levied an assessment. The proposed assessments and
the boundaries of the Proposed District are supported by a detailed engineer's report (Attachment
A) prepared by an independent, registered professional engineer (Engineer) certified by the State
of California. The Proposed District would include a total of 360 assessed parcels, which the
Engineer has identified will receive special benefits from the enhanced improvement and
maintenance services.
Recommended Action:
It is recommended that the City Council:
1. Conduct the Public Hearing on the proposed assessments and consider all objections,
whether written or oral, if any;
2. After all members of the public that wish to speak on the Proposed District have had an
opportunity to speak, close the Public Hearing, direct the City Clerk to tabulate the
Proposition 218 Ballots for Landscape Maintenance District No. 19-1 and trail the
consideration of the agenda item; and
3. Confirm the ballot results and approval of the final report and levy of assessments for
Landscape Maintenance District 19-1, if successful. If unsuccessful, the engineer's report
and resolution declaring the intention to levy and collect assessments for 87-1 will occur
at the June 18, 2019, City Council meeting.
4. If the City Clerk cannot complete the tabulation of the ballots by the time the City Council
completes the remainder of the agenda, continue the agenda item to the June 4, 2019,
City Council meeting to confirm the ballot results and approval of final report and levy of
assessments for Landscape Maintenance District 19-1, if successful. If unsuccessful,
confirm ballot results at the June 4, 2019, City Council meeting. In such an event, the
engineer's report and resolution declaring the intention to levy and collect assessments
for 87-1 will occur at the June 18, 2019, City Council meeting.
Discussion:
The Landscaping and Lighting Act of 1972 (State of California Streets and Highways Section
22500 and following) is a tool used by local government agencies to form Landscaping and
Lighting Districts to finance the costs of operating and maintaining enhanced landscaping and
appurtenant improvements, maintenance and services over and above those generally provided
2 of 49 May 21, 2019, Item #3.1
by the City. The City Council previously approved the formation of the Existing District pursuant
to the provisions of the Landscaping and Lighting Act of 1972, referred to as LIVID 87-1. The
purpose of a landscape maintenance district (LIVID) assessment is to create a revenue
mechanism to offset the expenditures related to landscaping improvements and related services
within the boundaries of the district that provide special benefits to the properties in the district.
Revenues generated within an LIVID may only be used to fund the services and improvements of
the LIVID for which they were imposed. The costs are distributed by equitably assessing properties
in accordance with the proportional special benefits they receive from the improvements and
services.
In 1987, the landscape improvements for the Existing District were initially constructed by the
developer of the Pomerado Business Park, Cadillac Fairview Industrial Development, Inc. At the
time, the boundary of the Existing District only included Pomerado Business Park (106 lots). The
district grew as additional subdivisions were added by written consent from the property owner(s)
at the time: Poway Corporate Center, Tech Business Center, Parkway Business Centre, Parkway
Summit, Trident Center and other miscellaneous properties. These properties were originally
assessed for the cost to maintain the landscaping improvements located within the rights-of-way
adjacent to Pomerado Road, Community Road, Scripps Poway Parkway and portions of Stowe
Drive. In 1995, due to foreclosures, landscape maintenance service levels and watering were
reduced, causing concern about the appearance of the landscaping along roadways leading into
the Poway Business Park. Certain landscape improvement areas (approximately 56.6 acres) of
the Land Development Association (LDA) landscape maintenance responsibilities were
transferred to LIVID 87-1. These landscape improvements are located along portions of Scripps
Poway Parkway, Stowe Drive and Community Road. At the time, parcels located within
Pomerado Business Park were paying LDA fees and LIVID 87-1 assessments. Since LIVID 87-1
was assuming maintenance responsibilities for the above-mentioned areas, the assessment fees
for parcels located within the Pomerado Business Park were assessed at a higher rate. Since
1995, Parkway Business Centre III, Poway Corporate Center and other miscellaneous properties
were added at the higher assessment rate.
Currently, the Existing District contains 514 assessed properties, including 196 residential
properties. Current annual assessments are $210.68 for residential properties, and $790.00 or
$842.68 for commercial properties.
The Existing District is comprised of approximately 4,849,060 square feet of landscaping and
4,858 trees. In addition to the landscaping materials (trees, turf and shrubs), the District is also
responsible for maintaining irrigation infrastructure (controllers, pumps, timers, pipes and
emitters). The types of services that are contracted out include irrigation maintenance, mowing,
litter and weed control, tree trimming and general maintenance.
As expected, the cost to provide services has steadily increased over the years, increasing
Existing District expenditures. However, the assessment revenues have stayed the same. When
the Existing District was formed, it did not include an assessment escalation factor (e.g., cost of
living index) because it was within the City Council's authority to increase assessments when
costs increased. The passage of Proposition 218 removed that ability and instead made new or
increased assessments subject to a property owner protest ballot process. Additionally, the State
of California has approved prevailing wage changes for landscape and tree maintenance job
classifications; therefore, a substantial increase in labor costs has and will continue to burden the
Existing District. This, combined with the need to replace aging infrastructure, has further
accelerated the need for an immediate increase in district revenues. It is essential that sufficient
3 of 49 May 21, 2019, Item #3.1
revenues are generated to ensure the district is self-sustaining and offset the ongoing annual
expenditures.
Currently, ordinary annual expenses of the Existing District exceed annual revenues.
Consequently, there are no longer sufficient funds being collected to keep pace with expenses.
Without an increase in the assessments, the gap between revenues and expenses will continue
to grow and the Existing District will not be able to upgrade irrigation systems to be water efficient,
execute ongoing repairs, and replace and preserve landscaping; ultimately resulting in a reduction
of services. Staff is concerned that over time this will result in poor appearance.
Recognizing the need to increase the revenues for the Existing District, and working within the
parameters of Proposition 218, it was necessary for the City to engage the services of an
assessment engineer to reevaluate the Existing District and identify every parcel upon which
special benefits are conferred from the enhanced landscape improvements and maintenance
services. Because of the changes in the law governing assessments as a result of Proposition
218, if the City wishes to increase the assessments to fund the improvements, it cannot continue
the Existing District in its current form. Rather, the Existing District and the proposed assessments
must be evaluated for compliance with Article XIII D.
Analysis:
The City engaged the services of Willdan Financial Services (Engineer) to perform an analysis of
the existing landscape improvements, services and assessments in the Existing District and
develop a recommendation to revise the assessments in line with the landscape maintenance
expenditures in compliance with Proposition 218 and the Landscape and Lighting Act of 1972.
Before imposing an assessment, a public agency must first identify all parcels that will receive a
special benefit from the proposed improvements or services for which the assessment is
proposed to be levied. The Engineer reviewed the Existing District and determined it should be
reorganized by detaching certain commercial parcels and forming a new landscape maintenance
district (Proposed District) that includes the detached commercial parcels and additional parcels
that were not included in the Existing District but receive special benefits from the improvements
to be maintained within the Proposed District. The detachment of the commercial properties from
the Existing District would be conditioned upon the formation of the Proposed District. As part of
the reorganization, the existing residential development areas within LMD 87-1 would remain part
of LMD 87-1.
The Proposed District would: appropriately assess all parcels that specially benefit from the
improvements and services and provide sufficient assessment revenues to allow for the annual
operation and maintenance of landscaping/trees and appurtenant facilities; including, but not
limited to labor, electricity, water, materials and contracted services. Notably, the option of
assessing an annual inflationary adjustment is included along with the proposed assessments on
an annual basis to ensure that there are sufficient revenues to maintain the improvements in
subsequent years. Accordingly, if approved, the maximum assessment rates established for the
improvements and services in the previous fiscal year may be adjusted by the lesser of three
percent (3%) orthe percentage increase in the Consumer Price Index (CPI). The Consumer Price
Index used for the inflationary adjustment shall be for the San Diego Area for All Items for All
Urban Consumers (CPI -U), as developed by U.S. Bureau of Labor Statistics. The CPI used shall
be as determined by the Bureau of Labor Statistics for a similar period of time. This should allow
the Proposed District revenues to keep pace with inflationary cost increases over time.
4 of 49 May 21, 2019, Item #3.1
The effort to re-engineer the Existing District began in 2018 by evaluating the relationship of the
properties currently being assessed relative to the location and the nature and extent of the
landscape improvements.
Based on the location of the improvements and proximity to all parcels in the area, the Engineer
initially identified several parcels/developments that are not part of the Existing District but receive
special benefit from the landscape improvements and maintenance services and should therefore
be added to the Proposed District (Attachment B). These properties were not a part of any of the
developments for which the Existing District was formed and, under California law existing at the
time of formation, were not required to be included in the Existing District. Also, the Engineer
identified 288,708 square feet of landscaping to be removed from the Proposed District to be
funded by the General Fund, 29,653 square feet of landscaping to be shared between the
remainder of the Existing District and the Proposed District, and 21,238 square feet to be shared
between the Proposed District and the General Fund.
A special benefit means a distinct benefit over and above general benefits conferred on real
property and the public at large. General enhancement of property values does not constitute a
"special benefit". A special benefit must affect the assessed property in a way that is particular
and distinct from its effect on other parcels and that real property in general and the public at large
do not share.
Using the Engineer's preliminary analysis, staff held a series of open houses in February and
March 2019 to inform property owners of the financial condition of the Existing District, the
preliminary engineering analysis, and the proposed balloting process to re-engineer the Existing
District, form the Proposed District, establish assessments in the Proposed District and provide
for inflationary adjustments to the proposed maximum assessments.
Assessments are computed based on the number of equivalent benefit units (EBU) in the
Proposed District. The Existing District EBU has been calculated for commercial, vacant, single-
family residential and multi -family properties.
The Proposed District assessment rates for an EBU is $840.00 annually. Additionally, a provision
has been included to allow for appropriate inflationary adjustments in future assessments, at the
discretion of the City Council, in line with the San Diego Consumer Price Index (capped annually
at 3%).
General Benefit
The City provides limited (as needed) weed abatement, rodent control and erosion control
services ("baseline level of service") for the landscape areas currently maintained within the
Proposed District and elsewhere in the City. This baseline level of service typically provides for
periodic maintenance of the improvement areas necessary to ensure public safety and essential
property protection. The primary purpose of baseline services is to avoid negative impacts on
adjacent roadways and potential property damage resulting from erosion or fire hazards but
results in a far less visually pleasing environment than is created with the enhanced levels of
improvements and services associated with the regular landscape maintenance provided in the
Existing District and Proposed District.
For the purpose of the Proposed District, the City's general benefit contribution accounts for this
baseline level of service. However, it is recognized that the arterial streets within this district are
5 of 49 May 21, 2019, Item #3.1
routinely traveled by the public and other property owners within the City. While the landscape
improvements along these arterial streets do not provide special benefits to properties outside
the District, they do provide some measure of indirect general benefit to properties in the City, the
district and the public at large. Therefore, the general benefit contribution for the Proposed District
is assumed to be an additional 13% of the overall maintenance cost to account for this indirect
general benefit. The proposed annual general benefit contribution for the Proposed District is
approximately $143,235.
Procedural Requirements:
As set forth in the Landscaping and Lighting Act of 1972 and Proposition 218, local agencies are
required to follow these steps:
The City Clerk collects all ballots received prior to the close of the Public Hearing on
May 21, 2019, at 7 p.m. Upon closing of the Public Hearing, the ballots will be
tabulated, and the results will be presented to the City Council later in the City Council
meeting that evening, or at the June 4, 2019, City Council Meeting if the tabulation
cannot be completed before the City Council completes the remainder of items on the
May 21, 2019 City Council agenda.
2. Adopt resolutions confirming ballot results, approval of final report and levy of
assessments (May 21, 2019 or at the June 4, 2019, City Council Meeting if the
tabulation cannot be completed before the City Council completes the remainder of
items on the May 21, 2019 City Council agenda).
3. If a majority of the submitted ballots support the formation of the Proposed District,
the City Council may elect to adopt resolutions declaring the results of the ballot
protest, confirming the formation of Landscape Maintenance District No. 19-1,
confirming the assessment diagram and engineer's report, overruling all protests, and
approving the levy and collection of the new assessments. Upon approval, the new
assessments will be collected through the San Diego County Office of the Assessor
along with annual property tax bills effective in Fiscal Year 2019-20.
4. If a majority of the submitted ballots do not support the formation of the Proposed
District, the City Council will adopt a resolution declaring the results of the ballot
protest. At a subsequent City Council meeting the City Council would adopt a
resolution approving an Engineer's Report and declaring the intention to levy and
collect annual assessments within the Existing District (June 18, 2019). This means
that the Existing District and current assessments (without a cost escalator) would
remain in effect.
5. If a majority of the submitted ballots do not support the formation of the Proposed
District, adopt a resolution ordering the annual levy of assessments within the Existing
District (July 16, 2019).
6. Submit levies to the County of San Diego (no later than August 9, 2019).
Notices of the public hearing and ballots were mailed to the affected property owners, listed on
the current County of San Diego Tax roll, pursuant to the regulations governing majority protest
proceedings. This Public Hearing is being held not less than 45 days after the mailing of the
requisite notices, as required by Proposition 218 and the Proposition 218 Omnibus
Implementation Act. Property owners have until the close of the Public Hearing to submit a signed
and marked assessment ballot indicating their support for or opposition to the Proposed District
6 of 49 May 21, 2019, Item #3.1
and assessments therein. Ballots that were received by the City Clerk by U.S. Mail, or otherwise
delivered to the City Clerk before the Public Hearing, or received during the Public Hearing itself,
shall be counted, if they were properly completed and executed. Tabulation of the ballots will be
conducted under the supervision and direction of the City Clerk.
During the Public Hearing, the City Council will consider all objections or protests, if any, to the
proposed assessments, whether oral or written. Upon the close of the Public Hearing, the agenda
item will be trailed, the assessment ballots received will be opened and tabulated, consistent with
all applicable procedures required by Proposition 218 and its implementing statutes, weighted by
the proposed assessment amount on each property, and the results announced. If the time to
tabulate the ballots exceeds the time for the City Council meeting, the City Council may continue
the tabulation to a different time and publicly accessible location, so long as such time and location
are announced during the meeting. This agenda item will then be continued to a subsequent
meeting at a specified date and time, so that results may thereafter be announced, and any further
action taken.
All returned ballots will remain unopened and in the charge of the City Clerk until the close of the
Public Hearing and direction is given to staff to tabulate the ballots. For purposes of tabulation,
all the properly completed returned ballots submitted, and not withdrawn, will be tabulated and
weighted according to the financial obligation of each particular parcel. Article XIII D of the
California Constitution provides that a Majority Protest exists if the assessment ballots submitted,
and not withdrawn, in opposition to the proposed assessments exceed the assessment ballots
submitted, and not withdrawn, in favor of the proposed assessments, weighting those assessment
ballots by the amount of the proposed assessment to be imposed upon the identified parcel for
which each assessment ballot was submitted.
If there is no Majority Protest as described above, the City Council may approve the formation of
the Proposed District No. 19-1 and the levy and collection of the assessments by adopting a
resolution at the May 21, 2019, City Council meeting or the June 4, 2019, City Council meeting if
it is not. Any property owner approved assessments will be submitted to the San Diego County
Tax Assessor to be included on the property tax roll for each parcel for Fiscal Year 2019-20. If a
Majority Protest does exist, LIVID No. 87-1 and the assessments will remain in effect at the current
maximum rates for Fiscal Year 2019-20. As stated earlier in this report, the Existing District
assessments fall short of covering expenses. Without an increase in the assessments, service
levels will decline.
Environmental Review:
This item is not subject to California Environmental Quality Act review.
Fiscal Impact:
The Proposed District, if approved, will generate an estimated Fiscal Year 2019-20 annual
assessment and general fund contribution revenues of approximately $737,467 and $143,235,
respectively, in the first year, to cover the operations and maintenance expenditures. Anticipated
annual expenses of the Proposed District are $880,048.
7 of 49 May 21, 2019, Item #3.1
Public Notification:
Below is a summary of staff's efforts to communicate with affected property owners:
• Held two (2) Open Houses at the City Council Chambers
(March 13 and March 27, 2019);
• Posted an interactive map showing current and proposed assessments, a FAQ sheet,
question and answers, and the previous year's Engineer's Report on a dedicated page
on the City's website;
• Met with individual property owners at City Hall; and
• Fielded phone calls with property owners, Poway Business Park Association, brokers
and property management companies.
Attachments:
A. Preliminary Engineer's Report No. 19-1
B. Diagram of Proposed LIVID No. 19-1
C. Resolution Declaring the Result of the Protest Ballot Proceeding for LIVID 19-1
D. Resolution Approving the Formation, Confirming the Engineer's Report and Approving the
Levy and Collection of Assessments for LIVID 19-1
Reviewed/Approved By
Wendaserman
Assistant City Manager
Reviewed By:
Alan Fenstermacher
City Attorney
Approved By:
Chri Haz
�2
City Manager
8 of 49 May 21, 2019, Item #3.1
CITY OF POWAY
Engineer's Report
Formation of
Landscape Maintenance District No. 19-1
Fiscal Year 2019/2020
Intent Meeting: April 2, 2019
Public Hearing: May 21, 2019
CITY OF POWAY
13325 CIVIC CENTER DRIVE
POWAY, CA 92064
FEBRUARY 2019
PREPARED BY
WILLDAN FINANCIAL SERVICES
WI LLDAN
Financial Services
9 of 49 Attachment A May 21, 2019, Item #3.1
ENGINEER'S REPORT AFFIDAVIT
City of Poway
Landscape Maintenance District No. 19-1
District Formation
Fiscal Year 201912020
Annual Levy of Assessments
Commencing in Fiscal Year 2019/2020
City of Poway,
County of San Diego, State of California
This Report and the enclosed descriptions, budgets, and diagrams outline the improvements
and assessments being proposed for the consideration of the Poway City Council regarding the
formation of Landscape Maintenance District No. 19-1 for f=iscal Year 201912020. Said District
includes each lot, parcel, and subdivision of land identified as receiving a special benefit from
the improvements to be funded by the District annual assessments as identified on the San
Diego County Assessor's Parcel Maps at the time this Report was prepared. Reference is
hereby made to the San Diego County Assessor's Parcel Maps for a detailed description of the
lines and dimensions of each parcel within Landscape Maintenance District No. 19-1, including
all subsequent subdivisions, lot -line adjustments, or parcel changes therein. The undersigned
respectfully submits the enclosed Report as directed by the City Council.
Dated this day of )2019,
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By:
Jim McGuire
Principal Consultant
Richard Kopecky
R.C.E. # 16742
10 of 49 May 21, 2019, Item #3.1
Table of Contents
Introduction...............................................................................................1
BallotProceedings.....................................................................................................2
ReportContent...........................................................................................................3
Part I - Plans and Specifications..............................................................6
Description of the District.........................................................................................5
Part II - Method of Apportionment.........................................................10
Legislative Authority and Provisions.....................................................................10
BenefitAnalysis.......................................................................................................11
Assessment Methodology.......................................................................................14
Part III - Estimate of Costs......................................................................18
Calculation of Assessments...................................................................................18
District Budgets and Assessments........................................................................19
Assessment Range Formula...................................................................................21
Part IV - District Diagram........................................................................23
Part V - Assessment Roll........................................................................ 25
11 of 49 May 21, 2019, Item #3.1
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Introduction
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division
15 of the California Streets and Highways Code, commencing with Section 22500 (the °1972
Act"), and in compliance with the substantive and procedural requirements of Article XIIID,
section 4 of the California State Constitution (the "California Constitution") and the Proposition
218 Omnibus Implementation Act (the "Omnibus Act"), being Government Code section 53750
et seq., the City Council of the City of Poway, County of San Diego, State of California (the
"City"), proposes to reorganize the City's previously established Landscape Maintenance District
No. 87-1 ("LMD No. 87-1) by detaching certain territory from LMD No. 87-1 and forming a new
landscape maintenance district that includes the detached territory and new parcels. These
change proceedings are being made to better address the estimated special benefit
improvement costs and proportional special benefits received by each property associated with
the various improvements being provided in the area.
As part of this district reorganization, the existing residential development areas within LMD No.
87-1 (residential territories) are proposed to remain part of LMD No. 87-1 for fiscal year
201912020. This residential territory includes the parcels comprising the Valencia Creek
Condominiums located west of Pomerado Road and north of Scripps Poway Parkway; the
single-family residential development area identified as Map 13542 - Poway TCT No. 88-04R
and Map 13364 - Poway TCT No. 88-04R located west of Pomerado Road and south of Scripps
Poway Parkway; and various residential properties located between Pomerado Road and Creek
Road north of Beeler Canyon Road. The parcels within these residential territories will remain
part of LMD No. 87-1 and are not being balloted for new or increased annual assessments as
part of these proceedings. Therefore, the improvements, expenses and assessments
associated with these residential parcels are not specifically addressed in this engineer's report.
The new special benefit landscape maintenance assessment district is proposed to be
designated as:
Landscape Maintenance District No. 19-1
(the "District"), to provide and maintain various local landscaping improvements within the
boundaries of the District that provide special benefits to properties therein.
To adequately provide and fund the landscaping improvements, appurtenant facilities and
related expenses within the District, the City Council has determined that it is appropriate and in
the public's best interest to form Landscape Maintenance District No. 19-1, and to levy annual
assessments on the County tax rolls for the benefit of properties therein commencing in Fiscal
Year 2019/2020 to fund the estimated special benefit improvement costs that are considered
necessary to maintain and service those improvements. The detailed plans and specifications
for the landscaping improvements to be provided and funded in whole or in part by the District
assessments are on file in the Office of Public Works of the City of Poway and by reference
these plans and specifications are made part of this Report. The improvements to be provided
by the District and the assessments described herein are made pursuant to the 1972 Act, the
provisions of the California Constitution, and the Omnibus Act; and the District shall incorporate
into the District each parcel that will receive special benefits from those improvements and the
maintenance and servicing thereof.
This Engineer's Report (the "Report") has been prepared pursuant to Chapter 1, Article 4 of the
1972 Act and the California Constitution, and presented to the City Council for its consideration
and approval of the improvements to be provided within the District and the levy and collection
of the assessments related thereto to fund the special benefit costs and expenses required to
service and maintain the designated improvements within the District commencing in Fiscal
*WILLDAN may z -i, zu-iu, item �s.i
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Year 201912020. If any section, subsection, sentence, clause, phrase, or portion of this Report
is, for any reason, held to be invalid or unconstitutional by the decision of any court of
competent jurisdiction, such decision shall not affect the validity of the remaining provisions of
the Report and each section, subsection, subdivision, sentence, clause, phrase, or portion
thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses,
phrases, or portions might subsequently be declared invalid or unconstitutional.
This Report outlines the District structure, the improvements, and the proposed assessments to
be levied in connection with the special benefits the properties within the District will receive
from the maintenance and servicing of the District improvements. The annual assessments to
be levied on properties within the District will provide a funding source for the continued
operation and maintenance of the landscaping improvements and appurtenant facilities within
the District. The net annual cost to provide the improvements is allocated to the benefiting
properties using a weighted method of apportionment (refer to Assessment Methodology in Part
II, Method of Apportionment) that calculates the proportional special benefit and assessment for
each parcel as compared to other properties that benefit from the District improvements and
services.
The estimated cost of the improvements, maintenance, and servicing, and the proposed annual
assessments budgeted and assessed against properties each fiscal year may include, but are
not limited to, the estimated expenditures for regular annual maintenance and repair of the
landscaping and related facilities; incidental expenditures related to the operation and
administration of the District; the collection of funds for operational reserves; the collection of
funds to support periodic maintenance projects, rehabilitation projects and/or other capital
improvement projects; deficits or surpluses from prior fiscal years; and revenues from other
sources as authorized by the 1972 Act. Each parcel is to be assessed proportionately for only
those improvements, services and expenses for which the parcel will receive special benefits.
After formation of this District, in each subsequent fiscal year, the City shall establish the
District's assessments based on an estimate of the costs to maintain, operate and service the
improvements, including funding needed for capital improvement projects for that fiscal year and
available revenues including fund balances, general benefit contributions, any additional City
contributions, and the assessment limits established herein.
The word "parcel," for the purposes of this Report, refers to an individual property assigned its
own Assessor's Parcel Number ("APN") by the San Diego County Assessor's Office. The San
Diego County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers
to identify properties to be assessed on the tax roll for the District assessments.
Ballot Proceedings
Pursuant to the provisions of Article XIIID, section 4 of the California Constitution and the
Omnibus Act, the City shall conduct a property owner protest ballot proceeding ("Ballot
Proceeding") for the proposed levy of new assessments as described in this Report. In
conjunction with this Ballot Proceeding, the City Council will conduct a noticed public hearing to
consider public testimony, comments, and written protests regarding the formation of the District
and the establishment of the proposed assessments. Upon conclusion of the public hearing,
property owner protest ballots received will be opened and tabulated to determine whether a
majority protest exists as defined in Article XIIID of the California Constitution and the Omnibus
Act.
"A majority protest exists if, upon the conclusion of the hearing, ballots submitted in opposition
to the assessment exceed the ballots submitted in favor of the assessment. In tabulating the
ballots, the ballots shall be weighted according to the proportional financial obligation of the
affected property."
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After completion of the ballot tabulation, the City Council will confirm the results of the balloting.
If a majority protest exists for the proposed assessments and the assessment range formula
presented and described herein, further proceedings to form the District and implement the new
assessments shall be abandoned at this time. However, the City Council may continue to levy
and collect annual assessments on these parcels to support the landscaping improvements
currently provided and funded through Landscape Maintenance District No. 87-1 at the
assessment rates and method of apportionment previously approved and adopted by the City
Council for that District.
If tabulation of the ballots indicate that a majority protest does not exist for the proposed
assessments and the assessment range formula presented and described herein, the City
Council may adopt this Report (as submitted or amended); approve the District Diagram
contained herein; and by resolution order the formation of the District; direct the improvements
to be made; and confirm and approve the levy and collection of the assessments as outlined in
this Report. Upon the successful formation of the District, the City Council may in the same
resolution or in a sperate resolution, detach the territory and improvements within the District
from Landscape Maintenance District No. 87-1, and will discontinue the levy of LMD No. 87-1
assessments for such parcels beginning in Fiscal Year 201912020.
The assessment rates and method of apportionment described in this Report, as approved or
modified by the City Council, establishes the Fiscal Year 2019/2020 maximum assessment rate
for the District which includes an annual inflationary adjustment (referred to as an Assessment
Range Formula), and the assessments to be submitted to the San Diego County
Auditor/Controller for inclusion on the Fiscal Year 2019/2020 property tax roll.
Each subsequent fiscal year, an annual engineer's report for the District shall be prepared and
presented to the City Council to address any proposed changes to the District, improvements,
budget, and assessments for that fiscal year. The City Council shall annually hold a noticed
public hearing regarding these matters prior to approving and ordering the levy of assessments
for the upcoming fiscal year. The assessments as approved and ordered will be submitted to the
San Diego County Auditor/Controller for inclusion on the property tax roll for each affected
parcel for that fiscal year. Such assessments shall not exceed the annually adjusted maximum
assessments as calculated and authorized herein unless the proposed new or increased
assessments are approved by the property owners in a ballot protest proceeding.
Report Content
This Report has been prepared in connection with the formation of Landscape Maintenance
District No. 19-1 and the levy of assessments commencing in Fiscal Year 201912020, pursuant
to a resolution of the City Council and consists of five (5) parts:
Part I - Plans and Specifications;
This section of the Report contains an overall description of the District, and the general nature,
location, and extent of the improvements for which parcels will be assessed. The assessments
as outlined in this Report are based on the local landscaping improvements and appurtenant
facilities within the District that provide special benefits to the properties therein, including
incidental expenses authorized pursuant to the 1972 Act. In conjunction with the descriptions of
the improvements, a visual depiction of the landscape improvement areas is provided on the
District Diagram contained in Part IV of this Report. More detailed information regarding the
specific plans and specifications associated with the District improvements are on file in the
Public Works Department and by reference are made part of this Report.
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Part II - Method of Apportionment
This section provides a discussion of the general and special benefits associated with the
improvements to be provided within the District (Benefit Analysis), which includes a discussion
of the proportional costs of the special benefits and a separation of costs considered to be of
general benefit and therefore not assessed. This section of the Report also outlines the method
of calculating each property's proportional special benefit necessary to calculate the annual
assessments.
Part III - Estimate of Costs
This section of the Report contains an estimate of the total annual costs to install, operate,
maintain, and service the local landscaping improvements and appurtenant facilities within the
District. The estimated annual expenses (budget) includes an estimate of the maintenance
costs and incidental expenses (as defined in the 1972 Act) including, but not limited to: labor,
materials, utilities, equipment, and administration expenses as well as the collection of other
appropriate funding authorized by the 1972 Act and deemed necessary to fully support the
improvements. Those improvements and/or costs determined to be of general benefit shall be
funded by a City contribution and are excluded from the amount to be assessed as special
benefit. The resulting proposed maximum assessment rate per equivalent benefit unit (the
"Maximum Assessment Rate Per EBU") identified in the budget establishes the maximum
assessment rate as of Fiscal Year 2019/2020 and this maximum assessment rate shall be
adjusted annually by an inflationary adjustment (Assessment Range Formula) , which is also
described in this section of the Report. The maximum assessment amount to be balloted for
each parcel is calculated based on the initial maximum assessment rate and the Assessment
Methodology described in "Part II - Method of Apportionment" of this Report.
While not shown as a budgeted expenditure at this time, if the District is formed and the
assessments are approved, the City Council, at its discretion, may in the future provide a
temporary advance (loan) to the District to expedite various capital improvement projects within
the District (i.e., repair and rehabilitation of the improvements). Such loans shall be limited to
funding that complies with the provisions of California State law and shall be paid back to the
City through the annual assessments and available funds collected for CIP and Rehabilitation
Funding and/or Operational Reserves. Ultimately, City staff shall make the determination of
which improvements, and the extent of the services and activities that shall be provided based
on available revenues.
Part IV - District Diagram
This section of the Report contains a diagram showing the boundaries of the proposed District
for Fiscal Year 2019/2020 which incorporates each of the parcels that receives special benefits
from the District improvements. This diagram also provides a visual depiction of the location of
the improvements to be maintained. The lines and dimensions of each lot, parcel, and
subdivision of land contained in this diagram are inclusive of all parcels listed in "Part V -
Assessment Roll" of this Report and the corresponding County Assessor's Parcel Maps for said
parcels as they existed at the time this Report was prepared and shall include all subsequent
subdivisions, lot -line adjustments, or parcel changes therein. Reference is hereby made to the
San Diego County Assessor's maps for a detailed description of the lines and dimensions of
each lot and parcel of land within the District.
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Part V - Assessment Roll
A listing of all Assessor Parcel Numbers of the properties within the District and each parcel's
corresponding Fiscal Year 2019/2020 maximum assessment amount ("Balloted Maximum
Assessment") and assessment amount proposed to be levied and collected for Fiscal Year
2019/2020 ("Assessment FY 201912020"). The proposed assessment amounts balloted and to
be levied and collected for Fiscal Year 2019/2020 for each parcel is based on the parcel's
calculated proportional special benefit as outlined in the Method of Apportionment (Part II of this
Report) and the annual assessment rate established by the budget provided in the Estimate of
Costs (Part III of this Report). Due to the number of parcels within the District, the Assessment
Roll shall be filed electronically with the City Clerk rather than displayed in this Report and by
reference the listing of the Assessor's Parcel Numbers and the corresponding assessment
amounts contained in that electronic file are made part of this Report.
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Part I - Plans and Specifications
Description of the District
The District is within the City of Poway in the southern region of the City, comprised of the non-
residential and vacant properties generally located north of Beeler Canyon Road and the City
limits, east of Old Pomerado Road and the City limits, west of Sycamore Canyon Road. The
territory within the District consists of the lots or parcels of land shown on the Assessment
Diagram contained herein in "Part IV - District Diagram" of this Report which is inclusive of all
parcels listed in "Part V - Assessment Roll" of this Report and the corresponding County
Assessor's Parcel Maps for said parcels as they existed at the time this Report was prepared.
The parcels within the District include all or a portion of the parcels identified on the following
San Diego County Assessor's Parcel Maps:
Book 317 Pages 22, 27, 28, and 81;
Book 320 Pages 01, 20, and 22; and
Book 323 Pages 09, 48 and 50
Description of the Improvements
As authorized by the 1972 Act, the proposed improvements to be provided by the District
incorporates local landscaping improvements and appurtenant facilities that are maintained and
serviced for the benefit of real property within the District. The various improvements to be
maintained by the District have been installed in connection with the development of properties
for the benefit of those properties, and/or proportionately shared with nearby adjacent
developments, or were otherwise considered necessary or required for the development of
properties within the District to their full and best use and/or the adjacent developments that
proportionately benefit and share those improvements. The work to be performed within the
District may include, but is not limited to (as applicable), the personnel; materials; equipment;
electricity; water; contract services; maintenance, repair and rehabilitation of the improvements;
and incidental expenses required to operate the District and provide the improvements and
services. The annual assessments to be levied on properties within the District provide a source
of funding to support the continued operation and maintenance of these improvements that
provide a particular and distinct benefit (special benefit) to those properties. Each parcel shall
be assessed proportionately for only those improvements, services, and expenses for which the
parcel receives special benefits.
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The landscape improvements to be funded by the District assessments may include, but are not
limited to: turf; ground cover; shrubs and plants; areas of natural vegetation; trees; irrigation
systems; specific masonry walls, including sound walls and retaining walls; monuments;
hardscapes; and other related appurtenant facilities within the District that have been dedicated
to the City for maintenance, including, but are not limited to:
median island landscaping and hardscape improvements within the District;
designated streetscape side -panel landscaping adjacent to the streets and properties within
the District, including parkways, slopes and entryways; and
designated non -street landscaping and/or vegetation management areas, including, but not
limited to, open space areas, greenbelts, and landscaping located adjacent to the properties
within the District.
The improvements within this District provide direct advantages to the parcels in the District
(i.e., special benefits) that affect the assessed parcels in a way that is particular and distinct
from their effect on other parcels and that real property in general and the public at large do not
share. The parcels are proportionately assessed, in whole or in part, for the special benefits
they receive from the improvements. The improvement plans and specifications for the District
are on file in the Office of Public Works of the City of Poway and by reference these
improvement plans, and specifications are made part of this Report. The parcels within District
are proportionately assessed, in whole or in part, for the special benefits they receive from the
overall landscape improvements within the District, including, but not limited to, landscape areas
on and around Pomerado Road, Community Road, Stowe Drive, Scripps Poway Parkway,
Treadwell Drive, and Creek Road. The landscape improvements are dispersed throughout the
District in immediate proximity to each of the assessed parcels and are generally summarized
by the following:
➢ 34,462 square feet of streetscape landscaping located on the east side of Pomerado Road
from Stowe Drive to approximately 730 feet north of Stowe Drive.
➢ 7,024 square feet of landscaped median and 1,959 square feet of hardscaped median on
Pomerado Road north of Stowe Drive. These improvements provide a shared benefit to
properties on both sides of Pomerado Road and are therefore equally funded by the District
and another revenue sources (General Fund and/or LMD No. 87-1).
➢ 120,224 square feet of streetscape landscaping located on the east side of Pomerado Road
between Stowe Drive and Scripps Poway Parkway.
➢ 30,168 square feet of landscaped median and 2,853 square feet of hardscaped median
located on Pomerado Road between Stowe Drive and Scripps Poway Parkway. These
median improvements provide a shared benefit to properties on the west side of Pomerado
Road and are therefore equally funded by the District and other revenue sources (General
Fund and/or LIVID No. 87-1).
➢ 7,932 square feet of streetscape landscaping located on the south side of Scripps Poway
Parkway between the western City limit and Pomerado Road (that portion adjacent to the
District parcels). The remaining 199,333 square feet of landscaping on the south side of
Scripps Poway Parkway between the western City limit and Pomerado Road is not part of
LIVID No. 19-1 and not assessed).
➢ 11,362 square feet of landscaped median and 1,366 square feet of hardscaped median
located on Scripps Poway Parkway between the western City limit and Pomerado Road.
These median improvements provide a shared benefit to properties on both sides of
Pomerado Road and are therefore equally funded by the District and other revenue sources
(General Fund and/or LMD No. 87-1).
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➢ 39,687 square feet of streetscape landscaping located on the south side of Treadwell Drive
between Pomerado Road and 828 feet west of Pomerado Road. These landscape
improvements provide a shared benefit to properties in the District and the residential
development south of Treadwell Drive (LMD No. 87-1) and are therefore equally funded by
the District and LMD No. 87-1).
➢ 5,704 square feet of landscaped median and 1,657 square feet of hardscaped median area
located on Pomerado Road between Treadwell Drive and the southern City limits. These
median improvements provide a shared benefit to properties on both sides of Pomerado
Road and are therefore equally funded by the District and other revenue sources (General
Fund and/or LMD No. 87-1).
➢ 48,785 square feet of streetscape located on the west and east sides of Pomerado Road
between Scripps Poway Parkway and Treadwell Drive.
➢ 3,675 square feet of landscaped median and 1,971 square feet of hardscaped median on
Pomerado Road between Scripps Poway Parkway and Treadwell Drive.
➢ 16,528 square feet of streetscape landscaping located on the north side of Creek Road
between Pomerado Road and 345 feet east of Pomerado Road.
➢ 954,945 square feet of streetscape landscaping located on the north and south side of
Scripps Poway Parkway between Pomerado Road and Kirkham Road.
➢ 52,151 square feet of landscaped median and 1,654 square feet of hardscaped median on
Scripps Poway Parkway between Pomerado Road and Kirkham Road.
➢ 133,059 square feet of streetscape landscaping located on the north and south sides of
Scripps Poway Parkway between Kirkham Road and Community Road.
➢ 11,630 square feet of landscaped median and 4,835 square feet of hardscaped median on
Scripps Poway Parkway between Kirkham Road and Community Road.
➢ 24,247 square feet of streetscape landscaping located on the east and west sides of
Community Road between Scripps Poway Parkway and Gregg Street.
➢ 288,761 streetscape landscaping located on the north and south sides of Scripps Poway
Parkway between Community Road and Parkway Centre Drive.
➢ 31,701 square feet of landscaped median and 25,834 square feet of hardscaped median on
Scripps Poway Parkway between Community Road and Parkway Centre Drive.
➢ 159,212 square feet of streetscape located on the north and south sides of Scripps Poway
Parkway between Parkway Centre Drive and Stowe Drive.
➢ 23,355 square feet of landscaped median and 19,951 square feet of hardscaped median on
Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive.
➢ 18,394 square feet of streetscape landscaping located on the west side of Stowe Drive
between Scripps Poway Parkway and Kirkham Road.
➢ 138,966 square feet of streetscape landscaping located on the north and south sides of
Scripps Poway Parkway between Stowe Drive and Danielson Street.
➢ 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on
Scripps Poway Parkway between Stowe Drive and Danielson Street.
➢ 36,176 square feet of streetscape landscaping located on the north and south sides of
Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street.
➢ 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on
Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street.
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➢ 8,248 square feet of streetscape landscaping located on the west side of Stowe Drive
between Danielson Street and Scripps Poway Parkway
➢ 29,242 square feet of streetscape landscaping located on the south side of Stowe Drive
between Crosthwaite Circle East and Danielson Street.
➢ 15,662 square feet of streetscape landscaping located on the north and south sides of
Stowe Drive between Parkway Centre Drive and Crosthwaite Circle East.
➢ 87,089 square feet of streetscape located on the north and south sides of Stowe Drive
between Crosthwaite Circle West and Parkway Centre Drive.
➢ 121,596 square feet of streetscape landscaping located on the south side of Stowe Drive
between Mclvers Court and Crosthwaite Circle West.
➢ 77,176 square feet of streetscape landscaping located on the north and south sides of
Stowe Drive between Community Road and Mclvers Court.
➢ 2,362 square feet of hardscaped median on Community Road between Danielson Street
and Scripps Poway Parkway.
➢ 80,993 square feet of streetscape landscaping located on the east and west sides of
Community Road between Stowe Drive and Danielson Street.
➢ 3,925 square feet of landscaped median and 2,270 square feet of hardscaped median on
Community Road between Stowe Drive and Danielson Street.
➢ 78,347 square feet of streetscape landscaping located on the north and south sides of
Stowe Drive between Brookprinter Place and Community Road.
➢ 6,518 square feet of streetscape landscaping located on the north side of Stowe Drive
between Kirkham Road and Brookprinter Place.
➢ 588,134 square feet of streetscape landscaping located on the east and west sides of
Community Road between Metate Lane and Stowe Drive.
➢ 25,082 square feet of landscaped median and 1,365 square feet of hardscaped median on
Community Road between Metate Lane and Stowe Drive.
➢ 186,055 square feet of streetscape landscaping located on the east side of Community
Road from 900 feet north of Metate Lane to Metate Lane.
➢ 29,161 square feet of streetscape landscaping located on the south side of Metate Lane
from 670 feet west of Community Road to Community Road.
➢ 648,074 square feet of streetscape landscaping located on the north and south sides of
Stowe Drive between Pomerado Road and lavelli Way.
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Part II - Method of Apportionment
Legislative Authority and Provisions
1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of
providing certain public improvements, including the acquisition, construction, installation and
servicing of landscaping and lighting improvements and related facilities. The 1972 Act requires
that the cost of these improvements be levied according to benefit rather than assessed value:
Section 22573 defines the net amount to be assessed as follows:
"The net amount to be assessed upon lands within an assessment district may be apportioned
by any formula or method which fairly distributes the net amount among all assessable lots or
parcels in proportion to the estimated benefits to be received by each such lot or parcel from the
improvements."
Section 22531 defines "maintain" or "maintenance" as follows:
"Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and
usual maintenance, operation, and servicing of any improvement, including. (a) Repair, removal, or
replacement of all or any part of any improvement. (b) Providing for the life, growth, health, and
beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for
disease or injury. (c) The removal of trimmings, rubbish, debris, and other solid waste. (d) The
cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
Section 22538 defines "service" or "servicing"as follows:
"Service" or "servicing" means the furnishing of: (a) Electric current or energy, gas, or other
illuminating agent for any public lighting facilities or for the lighting or operation of any other
improvements. (b) Water for the irrigation of any landscaping, the operation of any fountains, or
the maintenance of any other improvements.
The formulas used for calculating assessments as established herein reflect the composition of
parcels within the District and the improvements and activities to be provided, and have been
designed to fairly apportion the cost of providing those improvements based on a determination
of the proportional special benefits to each parcel, consistent with the requirements of the 1972
Act and the provisions of Article XIII D of the California Constitution.
California Constitution
The costs to operate and maintain the District improvements are identified and allocated to
properties within the District based on the special benefits conferred. The improvements
provided and for which properties are to be assessed are identified as local landscaping
improvements and related amenities that were installed in connection with the development of
the properties and/or would otherwise be required for the development of properties within the
District. The District assessments and method of apportionment are based on the premise that
these improvements would otherwise not have been installed and maintained by the City. The
types of improvements and level of maintenance of the improvements are greater than what the
City otherwise installs, maintains, and funds elsewhere in the City.
Article Xlll D Section 2(d) defines District as follows:
"District means an area determined by an agency to contain all parcels which will receive a
special benefit from a proposed public improvement or property -related service";
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Article XIII D Section 2(i) defines Special Benefit as follows:
"Special benefit" means a particular and distinct benefit over and above general benefits
conferred on real property located in the district or to the public at large. General enhancement
of property value does not constitute "special benefit. "
Article XIII D Section 4(a) defines proportional special benefit assessments as follows:
"An agency which proposes to levy an assessment shall identify all parcels which will have a
special benefit conferred upon them and upon which an assessment will be imposed. The
proportionate special benefit derived by each identified parcel shall be determined in
relationship to the entirety of the capital cost of a public improvement, the maintenance and
operation expenses of a public improvement, or the cost of the property related service being
provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of
the proportional special benefit conferred on that parcel."
Benefit Analysis
The improvements provided by this District and for which properties will be assessed have been
identified as necessary, desired, and/or required for the orderly development of the properties
within the District to their full potential, consistent with the development plans and applicable
portions of the City's General Plan.
Special Benefits
The ongoing maintenance of landscaped areas within the District will provide aesthetic benefits
to the properties within the District and are intended to provide a more pleasant environment to
walk, drive, and work. The primary function of these improvements and related amenities is to
serve as an aesthetically pleasing enhancement and green space for the benefit of the
immediately surrounding commercial properties and developments for which the improvements
were constructed and installed, and/or were facilitated by the development or potential
development of properties within the District. These improvements are an integral part of the
physical environment associated with the parcels in the District and while some of these
improvements may in part be visible to properties outside the District, collectively, if these
improvements are not properly maintained, it is the parcels within the District that would be
aesthetically burdened. Additionally, these landscape improvements provide visually pleasing
open space areas and green spaces that serve as an extension of the physical attributes of the
parcels assessed, such as privately maintained landscape areas, and to some extent may also
provide a greater opportunity for recreation as well as serving as a physical buffer and/or sound
reduction buffer between the roadways and the properties in the District. Thus, the maintenance
of these landscaped improvements provides advantages and benefits to the assessed
properties that affect the assessed parcels in a way that is particular and distinct from their
effect on other parcels and that real property in general and the public at large do not share.
Collectively these landscaping improvements and related amenities which are proposed to be
funded by the special benefit assessments, enhance the overall use, presentation, enjoyment,
recreational access, and marketability of the properties, and ensure the long-term cost -
efficiency of services that are obtained through the City provided maintenance (economy of
scale).
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General Benefit
Calculated (Direct) General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be
funded by District assessments and the proximity and relationship to properties to be assessed,
it is evident these improvements have been installed as part of the development of properties
within the District or are improvements that would otherwise be shared by and/or required for
development of those properties. Although the District improvements are located on public
streets or public areas that are typically visible and/or accessible to the general public, it is
evident that the ongoing maintenance of these improvements are only necessary for the
appearance and advantage of the properties within the District that are directly associated with
these improvements (particularly the level of maintenance and servicing) are not required nor
associated with any properties outside the District. It is also evident that: (1) the maintenance of
these improvements and the level of maintenance provided, has a direct and particular
advantage (i.e., special benefit) only to those properties in close proximity to the improvements,
including those developments and properties that are directly accessed from the streets where
the improvements are located; and (2) such maintenance beyond that which is required to
ensure the safety and protection of the general public and property in general, limits any indirect
or incidental benefit that the public at large or properties outside the District receive from the
improvements.
In the absence of a special funding district, these types of improvements would not have been
installed by the City and the City's maintenance of these improvements would, for the most part,
be limited to tree management services necessary to ensure public safety and protection of
property, weed abatement, rodent control, and erosion control services for the various
landscape areas that are provided elsewhere in the City. This basic or baseline level of service
would typically provide for periodic servicing of these areas on an as -needed basis. This
baseline level of service, which is provided elsewhere in the City, would provide for public safety
and essential property protection to avoid negative impacts on adjacent roadways and vehicles
traveling on those roadways and potential property damage. However, this baseline level of
service results in a far less visually pleasing environment than is created with the enhanced
levels of services associated with the regular landscape maintenance that can be provided
through the District assessments.
On average, the cost to provide this baseline level of service for the District's streetscape
landscape areas is estimated to be approximately $1,120 per acre (approximately $0.0257 per
square foot) and approximately $670 per acre (approximately $0.0154 per square foot) for non-
streetscape landscape areas, including a five percent (5%) cost factor for City overhead and
administration.
Indirect (Incidental) General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or
incidental general benefits to properties within the District as well as the general public that are
associated with regular landscape maintenance services, including:
Minimization of dust and debris; and
Decreased potential water runoff from both properties and the landscaped areas.
Although these types of benefits might best be characterized as indirect consequences of the
special benefits of the landscape maintenance provided to assessed parcels, for the purposes
of calculating proportional benefits, we assume these types of benefits to be general benefits. It
is apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust,
debris, and potential water runoff that might otherwise occur if such landscape improvements
WILLDAN may 21, 2019, item .1
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did not exist. However, it is also recognized that with the regular maintenance of the landscape
improvements, and the effort and cost to monitor and address these issues, are reduced to
isolated areas and/or less frequent servicing, and these activities, generally represent less than
two percent (2%) of the overall landscape maintenance costs. While conservatively we estimate
that the costs associated with these indirect and incidental benefits typically are less than two
percent (2%) of the annual maintenance expenditures for the landscaping improvements, for
budgeting purposes and establishment of the annual assessments, four percent (4%) the
budgeted maintenance expenditures for the landscaping will be deducted from the annual
expenses as a general benefit expense.
Likewise, it is recognized that the arterial streets within the District are routinely traveled by the
general public and other property owners within the City. While the landscape improvements
along these arterial streets do not provide a special benefit to properties outside the District,
these particular improvements inherently reflect the overall aesthetic appearance of that region
of the City and the City as a whole and therefore, to some extent provide some measure of
indirect general benefit to other properties in the City and the public at large. It is estimated that
the overall arterial landscape improvements in this District (located on Scripps Poway Parkway,
Community Road, and Pomerado Road) represent approximately twenty percent (20%) of the
overall landscaping maintained by the City on its arterial streets and main thoroughfares. While
much of the traffic on these arterials and main thoroughfares within the District, including Stowe
Drive, tend to be regional in nature, largely serving the properties in the immediate area that are
directly accessed by those streets, it is also recognized that Scripps Poway Parkway,
Community Road, and Pomerado Road each extend beyond the District boundaries to areas
outside the City as well as other regions of the City. Travelers to these other areas and
properties will typically utilizing multiple segments of the City's arterial streets with landscaping
improvements which may be funded by various revenue sources including other districts.
Likewise, the owners, business, and customers associated with the parcels within this District
also travel those arterial streets outside the District which have landscaping funded by other
sources.
In reviewing available traffic data posted by the San Diego Association of Governments
("SANDAG"), it is estimated that Scripps Poway Parkway, Community Road, Pomerado Road
and Stowe Drive within the District boundaries account for approximately thirty-eight percent
(38%) of the total Average Daily Vehicular Trips (ADT) associated with the City's arterial street
segments, including, Espola Road, Camino Del Norte/Twin Peaks, Community Road, Ted
Williams Parkway, Pomerado Road, Scripps Poway Parkway, and Stowe Drive, and also
account for only about 23% of the total ADT when the street segments between the City and
Interstate 15 (San Diego Streets) are included in the counts. Further evaluation of the SANDAG
traffic data indicates that Scripps Poway Parkway and Pomerado Road are two of the highest
traveled arterial streets in the City, and together within the boundaries of the District these two
streets, represent approximately twenty-seven percent (27%) of the total City arterial ADT count
(Scripps Poway Parkway - 21% and Pomerado Road — 6%). However, the data also indicates
that only 25% of the total ADT on Pomerado Road is within the District and the ADT counts
along the various segments are fairly consistent with the full length of Pomerado Road. This
consistency in the ADT counts suggest that much of the vehicular traffic on Pomerado Road is
local property generated rather than pass-through traffic. Similarly, on Scripps Poway Parkway,
the ADT count east of Community Road to the City limits diminishes dramatically from the ADT
count west of Community Road to Pomerado Road (a 42% reduction), and the ADT count east
of Community Road represents approximately twenty-three percent (23%) of the ADT on
Scripps Poway Parkway and thirteen percent (13%) of the total ADT within the District.
24 of 49
�WILLDAN may 2'�2019, rn #3'I
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Based on the preceding facts and observations, we have determined that approximately thirteen
percent (13%) of the cost to maintain the arterial landscape improvements within the District
would be considered indirect and incidental benefit (i.e., general benefit) costs and not
assessed to properties in the District. This percentage is based on the combined consideration
of the area being maintained and the overall traffic volume, plus pass-through traffic:
➢ Approximately twenty percent (20%) of the overall landscaping maintained by the City on its
arterial streets and main thoroughfares is within the District and the arterial streets in the
District represent approximately thirty-eight percent (38%) of the City's total ADT on its
arterial street segments. (20% x 38% = 7.6% of the proportional landscape area and traffic
volume).
➢ Approximately twenty-one percent (21%) of the overall ADT identified for the City's arterial
street segments are associated with Scripps Poway Parkway which passes through the City
limits on both the east and west sides of the City and it is estimated that twenty-three
percent (23%) of those trips are attributable to pass-through traffic. (21 % x 23 % = 4.83%
through traffic).
The combination of the ratio of maintained area to traffic volume and the ratio of through -traffic
to overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of the
indirect and incidental benefit (i.e., general benefit) associated with the arterial landscape
improvements within the District and are not assessed.
Therefore, in addition to the four percent indirect or incidental general benefit costs identified
previously, the City will contribute an additional thirteen percent (13%) of the annual
maintenance expenditures associated with the arterial landscape improvements.
The quantified baseline general benefit costs and the indirect/incidental general benefit costs
identified above shall be excluded (i.e., separated) from the special benefit assessment funding
and not assessed to the parcels within the District. The total calculated general benefit cost for
the landscaping improvements is approximately $143,235 based on the current District
improvements. As with many maintenance costs, General Benefit Costs may be impacted by
inflation in subsequent fiscal years, and the General Benefit Costs contributions may be adjusted
for inflation accordingly.
Assessment Methodology
Upon the successful formation of this District, the City proposes to annually levy and collect
special benefit assessments commencing in Fiscal Year 2019/2020 to fund the operation,
maintenance and servicing of the improvements that provide special benefits to parcels within
the District. The estimated annual cost to operate, maintain, and service the District
improvements for Fiscal Year 2019/2020 are identified in the budget section of this Report (Part
III of this Report).
To calculate and identify the proportional special benefits received by each parcel and ultimately
each parcel's proportionate share of the improvement costs, it is necessary to consider not only
the improvements and services to be provided, but the relationship each parcel has to those
improvements as compared to other parcels in the District
Article XIIID Section 4(a) reads in part:
"...The proportionate special benefit derived by each identified parcel shall be determined in
relationship to the entirety of the capital cost of a public improvement or the maintenance and
operation expenses of a public improvement or for the cost of the property related service being
provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of
the proportional special benefit conferred on that parcel. "
V/WILLDAN ay21, 2019, em .1
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Landscaping improvements like most public improvements, provide varying degrees of benefit
(whether they be general or special) based largely on the nature and extent of such
improvements, and the location of the improvements in relationship to properties associated
with those improvements. To establish the proportional special benefit and ultimately the
assessment obligation for each parcel, these factors need to be addressed and formulated in
the method of apportionment by the specific use of the property and characteristics that reflect
each parcel's proportional special benefit as compared to other properties that benefit from
those same improvements.
The method of apportionment (method of assessment) developed for this District is based on
the premise that each property to be assessed receives a particular and distinct benefit (special
benefit) from the improvements, services and facilities to be financed by the District
assessments. To proportionately assess the special benefits, it is necessary to calculate each
property's relative share of the special benefits conferred by the funded improvements and
services. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in
this District and establishes a basic unit of benefit (base value) and then calculates the benefit
derived by each assessed parcel as a multiple (or a fraction) of that basic unit. This EBU
method of apportioning special benefits is typically seen as the most appropriate and equitable
assessment methodology for districts formed under the 1972 Act, as the special benefits
conferred on each parcel from the improvements are apportioned as a function of comparable
property characteristics. The base value and assessment formula utilized in other districts may
be different but is typically established to reflect the improvements and properties that specially
benefit from those improvements utilizing property characteristics that may include, but are not
limited to, the type of development (property land use), property's development status, the
proximity of the property to the improvements, and size of the property (acreage or units).
For the purposes of this Engineer's Report, an EBU is the quantum of special benefit derived
from the various improvements by one acre of a developed non-residential parcel. The acreage
associated with developed non-residential parcels has been selected as the basic value for
calculation of assessments since developed non-residential land use represents approximately
81 % of the acreage of the benefiting parcels in the District. Thus, the "benchmark" property (1.0
acres of developed non-residential property) derives one EBU of special benefit and is assigned
1.00 EBU.
The following outlines the land use classifications that are associated with or may be associated
with the parcels in the District and the proportional EBUs established for those land use
classifications.
Land Use Classifications
Non -Residential Developed -- This land use is defined as a parcel that has been developed
with a non-residential use, including, but not limited to, both publicly -owned and privately -owned
commercial retail or service, office or professional service, hotel or motel, manufacturing,
warehousing, parking lot, and/or institutional facilities, including hospitals or other medical
facilities, private schools or education centers, and churches or other non-profit organizations.
As previously noted, one acre of a developed non-residential parcel has been selected as the
basic value for calculation of assessments and is assigned 1.00 EBU per acre or portion
thereof. Therefore, the EBU assigned to each developed non-residential property is established
by multiplying the parcel's applied acreage by 1.0 EBU per acre (e.g., a developed non-
residential parcel of 4.25 -acres would be assigned 4.25 EBU, 4.25 acres x 1.0 EBU/acre = 4.25
EBU).
26 of 49
)WILLDAN May 2� em .1
Flrnanclal services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Vacant Undeveloped Property -- This land use classification includes undeveloped properties
that are identified as parcels with no development but have the potential to be developed.
Although it is recognized that most of the improvements within the District have been
constructed and accepted for maintenance in large part as a direct result of the development of
the properties within the District and these developments clearly receive particular and distinct
benefits (direct special benefits) from those improvements, it is also recognized that the various
improvements within the District are considered improvements shared by multiple developments
or parcels within a specific area of the City rather than being specifically associated with an
individual parcel. Collectively the various improvements were installed and constructed as part
of the overall development of properties within the District to their full and best use, including
vacant undeveloped properties in the vicinity of those improvements. However, it is also
recognized that in part the aesthetic benefits of the District improvements to properties in the
District are related to the use of those properties (people related) and undeveloped properties
have less immediate utilization of those improvements. Therefore, parcels identified as Vacant
Undeveloped Property, up to 20 acres shall be assigned a proportional EBU that is 50% of that
assigned to developed properties, which is 0.50 EBU per acre (50% of the 1.0 EBU per acre
assigned to Developed Non -Residential properties) up to a maximum of 10.00 EBU. Once a
vacant undeveloped property is developed it will be classified as non-residential development.
Exempt Properties -- Within most districts, there are lots or parcels of land that because of
their size, the nature of their use, and/or the types of improvements being maintained by a
district, do not receive a special benefit from the improvements (i.e., are exempt from
assessment). These parcels may include, but are not limited to, public streets and other
roadways (typically not assigned an APN by the County); dedicated public easements, public
rights-of-way, or utility rights-of-way; common areas, bifurcated lots; sliver parcels or any other
parcel that has little or no assessed value and cannot be developed independently; parcels that
are part of the improvements being maintained by the District and/or public property that
provides substantially similar landscape improvements for the benefit of parcels in the District or
the public at large, such as parks and dedicated open space areas. These types of parcels are
considered to receive no special benefit from the improvements and are therefore exempted
from assessment and are assigned 0.00 EBU.
Special Case Parcels -- In many landscaping and lighting districts (particularly districts that
have a wide range of land uses, multiple developments, and/or diversity in the location and type
of improvements) there may be one or more parcels to be assessed that the standard land use
classifications and proportionality identified above do not accurately identify the use and special
benefits received from the improvements. Properties that are typically classified as Special
Case Parcels usually involve partial or mixed use development of the property or development
restrictions whether those restrictions are temporary or permanent and affect the properties
proportional special benefits. Examples of such restrictions may include situations where only a
portion of the parcel's total acreage is or can be developed. In such a case, the net acreage of
the parcel that is utilized, rather than the gross acreage of the parcel, may be applied to
calculate the parcel's proportional special benefit. Each such parcel shall be addressed on a
case-by-case basis by the Assessment Engineer. The EBU assigned to such parcels shall be
based on the specific issues related to that parcel and its proportional special benefit compared
to other properties that receive special benefits from the improvements.
27 of 49
VWI LLDAN May 21, ZU1V, Item#31
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
At the time this Report was prepared, no parcels within the District are designated as Special
Case Parcels. However, this Special Case designation may be applicable to one or more
parcels in subsequent fiscal years due to parcel changes, property development, and/or
annexation of territory into the District. How the proportional special benefit and assessment for
each Special Case parcel will depend on the reason for the parcel being designated as a
Special Case.
Equivalent Benefit Unit Summary
A summary of the applied Equivalent Benefit Units (EBUs) described above for the various land
use classifications within the District is shown in the following table:
Non -Residential De\eloped 1.00 EBU per Acre
Vacant Unde�elopecl 1 0.50 EBU per Acre (Maximum 20 Acres and 10.0 EBU)
ExemptlVaried
0.00 EBU perAcre
Special Case EBU per Parcel
78 of 49 WILLDAN May em
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Part III w Estimate of Costs
Calculation of Assessments
An assessment amount per Equivalent Benefit Unit (Assessment per EBU) is calculated by:
Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "Total General
Benefit Expenses" (Landscaping General Benefit Expenses), to establish the "Total Special
Benefit Expenses";
Total Annual Expenses - General Benefit Expenses = Special Benefit Expenses
To the resulting "Special Benefit Expenses", various "Funding Adjustments" may be applied that
may include, but are not limited to:
➢ "Reserve Fund Transfer/Deduction", represents an amount of available existing funds from
the "Operational Reserve Fund Balances" being applied to pay a portion of the Special
Benefit Expenses for the fiscal year.
➢ "Additional City Funding", represents an adjustment that is typically used to address any
funding gap between the amount budgeted to provide the improvements and services
("Special Benefit Expenses"); and the amount that will be collected through the
assessments. This funding may be addressed by an additional City contribution or loan from
the City which is intended to be recovered in future fiscal years.
These adjustments to the Special Benefit Expenses result in the net special benefit amount to
be assessed "Balance to Levy";
Special Benefit Expenses - Funding Adjustments = Balance to Levy
The amount identified as the "Balance to Levy" is divided by the total number of EBUs of parcels
that receive special benefits to establish the Assessment Rate ("Assessment Per EBU"). This
Assessment Rate is then applied back to each parcel's individual EBU to calculate the parcel's
proportionate special benefits and assessment amount for the improvements.
Balance to Levy 1 Total EBU = Assessment Per EBU (Assessment Rate)
Assessment Per EBU x Parcel EBU = Parcel Assessment Amount
Note: The maximum assessments outlined in this Report are intended to fully support the
expenses identified as "Special Benefit Expenses". Consequently, there are no "Funding
Adjustments" reflected in the budgets establishing the maximum assessment rates, and
therefore, the "Balance to Levy" is equal to the total "Special Benefit Expenses".
79 of 49 M WWILLDAN ay ,tem 1
FInancial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
District Budget and Assessments
The budget and assessment rates outlined on the following page are based on the City's
estimate of the expenses and related funding necessary for the operation, maintenance and
servicing of the District improvements as identified in Part I of this Report.
The budget provided herein establishes the initial Maximum Assessment per EBU (Maximum
Assessment Rate) for Fiscal Year 2019/2020 which shall be presented to the property owners of
record within the District as part of the Ballot Proceeding. This Maximum Assessment Rate is
identified in the budget as the "Balloted Maximum Assessment Rate Per EBU". In addition, the
proposed assessment rate to be applied for the calculation of the parcel assessments to be
levied and collected for Fiscal Year 2019/2020 is identified in the budget as the "Assessment
Per EBU". Reference is hereby made to the assessment roll included herein as Part V for the
individual maximum assessment amounts balloted for each parcel and the proposed
assessment for Fiscal Year 201912020.
*"WILLDAN may 21, 2U19, Item
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Fiscal Year 2019/2020 Assessment and Initial Maximum Assessment Budget
Estimated Beginning Fund Balance
Operational Reserve & Rehabilitation Funding collected
Estimated Ending Fund Balance
545,405
545,405
(t) The "Assessment Per EBU" shown above represents the proposed assessment rate to be applied for the levy and
collection of assessments for Fiscal Year 201912020.
31 of 49
iWWILLDAN May 21, 2019, Item .1
Financial Services
BUDGET ITEMS
LIVID
Fiscal
No.
Year 201912020
OPERATIONANNUAL
Landscape Maintenance
Tree Maintenance
Landscape Irrigation (Water, Electricity, Maintenance & Repair)
TOTAL ANNUAL OPERATION & MAINTENANCE EXPENSES
$
344,034
61,430
3110,294
$
715,758
REHABILITATION/RENOVATION
Landscape Improvement Rehabilitation/Renovation Funding
Planned Capital Expenditures (For Current Fiscal Year)
TOTAL REHABILITATIONIRENOVATION FUNDING & CAPITAL EXPENDITU
INCIDENTAL EXPENSES
$
$
Operational Reserves (Collection)
Annual Administration Expenses
TOTAL INCIDENTAL EXPENSES
$
164,290
$
164,290
TOTAL ANNUAL EXPENSES
GENERAL BENEFIT EXPENSES
TOTAL SPECIAL BENEFIT EXPENSES
FUNDING ADJUSTMENTS
$
$
880,048
(143,235)
$
736,813
TOTAL FUNDING ADJUSTMENTS 1 CONTRIBUTIONS
$
BALANCE TO LEVY
DISTRICT STATISTICS
$
736,813
Total Parcels
Assessed Parcels
Eauivalent Benefit Units (EBU)
Assessment Per EBU(')
360
326
877.94
$839.2600
Balloted Maximum Assessment Rate Per EBU
Balloted Amount
$
$840.00
737,466.66
Estimated Beginning Fund Balance
Operational Reserve & Rehabilitation Funding collected
Estimated Ending Fund Balance
545,405
545,405
(t) The "Assessment Per EBU" shown above represents the proposed assessment rate to be applied for the levy and
collection of assessments for Fiscal Year 201912020.
31 of 49
iWWILLDAN May 21, 2019, Item .1
Financial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Assessment Range Formula
Any new or increased assessment requires certain noticing, meeting, and hearing requirements
by law. The Omnibus Act defines the terms "new or increased assessment" to exclude certain
conditions. These certain conditions included "any assessment that does not exceed an
assessment formula or range of assessments previously adopted by the agency or approved by
the voters in the area where the assessment is imposed." Under the Omnibus Act, an
assessment is also not deemed to be increased "in the case in which the actual payments from
a person or property are higher than would have resulted when the agency approved the ...
assessment .... if those higher payments are attributable to events other than an increased
rate or revised methodology, such as a change in the density, intensity, or nature of the use of
land.
Recognizing that the cost of maintaining the improvements will increase over time due to
inflation, the maximum assessments (initial maximum assessment amounts and maximum
assessment rate established herein for fiscal year 2019/2020), shall include an annual
inflationary adjustment (Assessment Range Formula).
The Assessment Range Formula for this District is defined by the following:
Commencing in fiscal year 2020/2021 and each fiscal year thereafter, the maximum
assessment rate established for the improvements in the previous fiscal year may be adjusted
by the lesser of three percent (3%) or the percentage increase in the Consumer Price Index
(CPI). The Consumer Price Index used for the inflationary adjustment shall be for the San Diego
Area for All Items for All Urban Consumers (CPI -U), as developed by U.S. Bureau of Labor
Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar
period of time.
Each fiscal year the City shall identify the percentage change in the CPI, using the difference
over a 12 -month period between the current year and the previous year (Annual Average). This
annual percentage change is generally established based on the average percentage change
from the prior year, but a similar 12 -month time period may be used if the data for the annual
average is not available. This percentage difference shall then establish the range of increase to
the maximum assessment rate allowed, but the adjustment applied to the maximum
assessment rate shall not exceed 3%. If the percentage change in the CPI -U is negative, the
maximum assessment rate may not be adjusted from the previous fiscal year (unchanged). If
the percentage change in the CPI -U is greater than 3% then the maximum assessment rate
may be adjusted by 3%. Should the Bureau of Labor Statistics revise such index or discontinue
the preparation of such index, the City may use the revised index or comparable system as
approved by the City Council for determining fluctuations in the cost of living.
This annual adjustment to the authorized maximum assessment rate (adjusted maximum
assessment rate) will provide for an appropriate and reasonable increase to the maximum
assessment rate to address normal cost increases anticipated over the years as a result of
inflation. This Assessment Range Formula shall be identified in the assessment ballots being
presented to the property owners as part of the protest ballot proceeding conducted for the
formation of the District.
In subsequent fiscal years, any proposed annual assessment (rate per EBU) less than or equal
to the calculated (adjusted) Maximum Assessment Rate for that fiscal year is not considered an
increased assessment, even if the proposed assessment is significantly greater than the
assessment applied in the prior fiscal year. Changes in land use or size of an individual property
resulting in an assessment increase, is not considered an increased assessment. To impose a
new or increased assessment other than the annual inflationary adjustment provided by the
preceding Assessment Range Formula or as a result in change in land use or size of an
*WILLDAN may z -i, zu-iu, item �s.i
F[nancial Services
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
individual property, the City must comply with the provisions of the California Constitution Article
XIIID section 4, that require the preparation of an assessment engineer's report, a public
hearing and certain protest procedures, including mailed notice of the public hearing and
property owner protest balloting. Property owners, through the balloting process, must approve
a proposed new or increased assessment before such an assessment may be imposed.
33 of 49
*O'WZLLDAN May 21, 2019,Tt-e—m 1
Financial Services
Landscape Maintenance District No, 19-1
Engineer's Report
Fiscal Year 2019/2020
Part IV 1 -District Diagram
The District Diagram provided on the following page provides a visual depiction of the
boundaries of Landscape Maintenance District No. 19-1 for Fiscal Year 201912020. This
diagram also provides a visual depiction of the location and approximate extent of the
improvements to be maintained as part of the District improvements. The combination of this
Diagram and the Assessment Roll referenced in Part V of this Report constitutes the
Assessment Diagram for this District and encompasses all the lots, parcels and subdivisions of
land that receive or will receive a special benefit from the improvements to be provided in the
District at the time this Report was prepared.
Reference is hereby made to the San Diego County Assessor's Parcel Maps for a detailed
description of the lines and dimensions of each parcel within Landscape Maintenance District
No. 19-1 including all subsequent subdivisions, lot -line adjustments, or parcel changes therein.
34 of 49 May 21, 2019, Item #3.1
�WiLLDAN
Financial Services
W
L"
0
co
9
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
District Diagram
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City Q! Poway: LMD No. 19-1 District Diagram Parcels
M(WILLDAN
Financial Services
Page 24
Landscape Maintenance District No. 19-1
Engineer's Report
Fiscal Year 2019/2020
Part V - Assessment Roll
Due to the number of parcels within Landscape Maintenance District No. 19-1, the Assessment
Roll containing the maximum assessment amounts to be balloted and the proposed new
assessment amount to be levied and collected for fiscal year 2019/2020 has been filed with the
City Clerk in an electronic format and is, by reference, made part of this Report. The proposed
Assessment Roll shall be available for public inspection in the City Clerk's Office during normal
office hours.
Each parcel listed on the Assessment Roll is currently shown and illustrated on the San Diego
County Assessor's Roll and reflective of the Assessor's Parcel Maps at the time this Report was
prepared and shall incorporate all subsequent parcel changes, lot -line adjustments, and
subdivisions of land identified by the San Diego County Assessor's Office. These records are,
by reference, made part of this Report and shall govern for all details concerning the description
of the lots or parcels. All assessments presented on the assessment roll are subject to change
pending the outcome of the Ballot Proceedings and/or as a result of parcel changes made by
the County including parcel splits, parcel merges or development changes that occur prior to the
County generating tax bills for the fiscal year.
36 ef 49
lo/May 21, 2019, Item 1
Financial Services
S1%
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. . . . . . . . . .
.................
City Of Poway: Overview Map
n- R
Legend
Improvements
General Fund
LLD 19-1 (Commercial}
LLD 87-1 {Residential)
M Shared 87-1 & 19-1
M Shared Genrund & 19-1
M Shared GenFund & 67-1
LMD parcels
19-1
19-1 Being Added
87-1
City Boundary
Parcels
RESOLUTION NO. 19-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, DECLARING THE RESULTS OF THE
PROPERTY OWNER PROTEST BALLOT PROCEEDING
CONDUCTED FOR THE LEVY OF ASSESSMENTS RELATED
TO THE FORMATION OF THE CITY OF POWAY LANDSCAPE
MAINTENANCE DISTRICT NO. 19-1 AND THE WRITTEN
PROTEST PROCEEDING FOR THE DETACHMENT OF
TERRITORY FROM THE CITY OF POWAY LANDSCAPE
MAINTENANCE DISTRICT NO. 87-1, AND APPROVING
CERTAIN RELATED ACTIONS
WHEREAS, on April 2, 2019, the City Council of the City of Poway (the "City") adopted
Resolution No. 19-018 initiating proceedings to form Landscape Maintenance District No. 19-1
(the "District"), to detach from the City of Poway Landscape Maintenance District 87-1
("LMD 87-11") those certain lots and parcels of land to be included in the District that are
currently located in LMD 87-1 (the "Detached Parcels"), and directing the preparation and filing
of an assessment engineer's report pursuant to the provisions of the Landscaping and Lighting
Act of 1972 being Part 2, Division 15 of the California Streets and Highways Code
(the "1972 Act"), and in compliance with the substantive and procedural requirements of Article
XIII D, section 4 of the California State Constitution (the "California Constitution") and the
Proposition 218 Omnibus Implementation Act (the "Omnibus Act"), being Government Code
section 53750 et seq., (collectively, the "Assessment Law");
WHEREAS, the City Council did receive an Assessment Engineer's Report (hereafter
referred to as the "Engineer's Report") prepared by Willdan Financial Services in accordance
with the Assessment Law;
WHEREAS, on April 2, 2019, the City Council adopted Resolution No. 19-019 declaring
its intention to: (i) form the District; (ii) levy and collect new assessments against lots and
parcels of land within the District to pay the cost and expenses related to the special benefits
received from the operation, maintenance, installation and servicing of landscaping
improvements, and appurtenant facilities related thereto; (iii) conduct a property owner ballot
protest proceeding regarding the proposed assessments; and (iv) detach the Detached Parcels,
subject to and conditioned upon the formation of the District in accordance with the Assessment
Law;
WHEREAS, the Engineer's Report has been made a part of the record of these
proceedings and is on file in the office of the City Clerk (the "City Clerk");
WHEREAS, pursuant to Resolution No. 19-019, the City Council: (a) set the time and
place for conducting a public hearing for the purpose of hearing property owner protests to the
proposed formation of the District, maintenance and servicing of the improvements and the
assessments proposed to be levied on land within the District; and (b) ordered that the record
owner of each parcel proposed to be assessed have the right to submit an assessment ballot in
favor of or in opposition to the formation of the District, the assessment proposed to be levied on
such parcel and the detachment from LMD 87-1 as applicable;
38 of 49
Attachment C May 21, 2019, Item #3.1
Resolution No. 19 -
Page 2
WHEREAS, in accordance with the Assessment Law, the City Council duly held a
property owner ballot protest proceeding for the formation of the proposed District for the
purpose of presenting to the qualified property owners within the proposed District, the annual
levy of assessments for the improvements connected therewith and the detachment of the
Detached Parcels subject to and conditioned upon the formation of the District. The annual levy
of assessments, as presented to the affected property owners of record in this ballot protest
proceeding, included and identified the initial maximum assessment rate for Fiscal
Year 2019-20, the proportional assessment amount balloted for each benefiting property as well
as the annual inflationary adjustment applicable to future assessments and the total amount
balloted for the District. These assessments as presented are intended to fund in whole or in
part, the special benefit costs and expenses related to the ongoing maintenance, operation and
servicing of the local landscaping improvements and appurtenant facilities related thereto as
more fully described in the Engineer's Report; and
WHEREAS, the owners of record of identified parcels within the proposed District as of
the close of the Public Hearing held on May 21, 2019 did cast their ballots, weighted by the
proportional financial obligation of each property for which a ballot was submitted and not
withdrawn, and the owners of the Detached Parcels were provided an opportunity to submit
written protests to the proposed detachment of their parcels from LMD 87-1.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as
follows:
Section 1: That the foregoing recitals are true and correct.
Section 2: The ballot protest proceedings for the proposed District were conducted
pursuant to the provisions of the Assessment Law, with ballots presented to the affected
property owner(s) for receipt by the City Clerk prior to the conclusion of the Public Hearing on
May 21, 2019, with each ballot weighted according to the proportional financial obligation of the
affected property. The written protest proceedings for the detachment of the Detached Parcels
were conducted in accordance with the 1972 Act.
Section 3: The tabulation and canvass of the property owner protest ballots and
written protests to the detachment of the Detached Parcels was conducted by the City Clerk or
her designee, with all valid protest ballots and written protests returned by the affected property
owners being counted and confirmed. The City Clerk has prepared and submitted to the City
Council a Certificate of Tabulation Official and Statement of Assessment Ballots Submitted (the
"Certificate of the Tabulation Official"), a copy of which is attached as Exhibit A hereto and
incorporated herein by this reference, which reflects the results of the tabulation of the
assessment ballots and written protests submitted and not withdrawn.
Section 4: The City Clerk is hereby directed to enter this Resolution into the minutes
of the City Council, which shall constitute the official declaration of the results of such property
owner ballot protest proceeding.
Section 5: This Resolution shall become effective immediately upon its adoption and
the City Clerk shall certify the adoption of this Resolution.
39 of 49
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 3
PASSED, ADOPTED AND APPROVED at a Regular Meeting of the City Council of the
City of Poway, California on the 21st day of May, 2019 by the following vote, to wit:
AYES:
NOES:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST:
Faviola Medina, CMC, City Clerk
40 of 49
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 4
Exhibit A
Certificate of Tabulation Official and
Statement of Assessment Ballots Submitted for
City of Poway Landscape Maintenance District No. 19-1
STATE OF CALIFORNIA
COUNTY OF SAN DIEGO ) SS
CITY OF POWAY
The undersigned, the duly authorized tabulation official appointed by the City Council of the City
of Poway, DOES HEREBY CERTIFY that pursuant to the provisions of Article XIII D of the
Constitution of the State of California and the Proposition 218 Omnibus Implementation Act
(Government Code Section 53750 and following), I did tabulate the assessment ballots timely
submitted, and not withdrawn, in the assessment ballot proceedings pertaining to City of Poway
Landscape Maintenance District No. 19-1.
I FURTHER CERTIFY that this Statement of Assessment Ballots Received shows the
assessment ballots submitted, and not withdrawn, in favor of the proposed assessment and the
assessment ballots submitted, and not withdrawn, in opposition to the proposed assessment,
each total weighted according to the financial obligation of the affected properties for which the
assessment ballots were submitted.
Total assessment ballots distributed
360
Total assessment ballots submitted and not withdrawn
Assessment ballots submitted, and not withdrawn, in favor of the
proposed assessment
Weighted value of assessment ballots submitted, and not withdrawn,
in favor of the proposed assessment
Assessment ballots submitted, and not withdrawn, in opposition to the
..proposed assessment
Weighted value of assessment ballots submitted, and not with- drawn,
in opposition to the proposed assessment
Total number of the record owners of the Detached Parcels
Total number of written protests submitted in opposition to detaching
the Detached Parcels
41 of 49 A-1
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 5
This certification is executed this day of 2019 in
California.
Title:
42 of 49 A-2
May 21, 2019, Item #3.1
RESOLUTION NO. 19-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA APPROVING THE FORMATION OF THE
CITY OF POWAY LANDSCAPE MAINTENANCE DISTRICT
NO. 19-1, CONFIRMING THE ENGINEER'S REPORT, THE
ASSESSMENT DIAGRAM AND ASSESSMENTS RELATED
THERETO, OVERRULING ALL PROTESTS CONCERNING THE
ASSESSMENTS AND THE DETACHMENT OF CERTAIN
PARCELS FROM THE CITY OF POWAY LANDSCAPE
MAINTENANCE DISTRICT NO. 87-1, APPROVING THE LEVY
AND COLLECTION OF ASSESSMENTS COMMENCING IN
FISCAL YEAR 2019-20; AND DETACHING CERTAIN
TERRITORY FROM CITY OF POWAY LANDSCAPE
MAINTENANCE DISTRICT NO. 87-1
WHEREAS, pursuant to the provisions of the Landscaping and Lighting Act of 1972,
Part 2 of Division 15 of the California Streets and Highways Code (the "1972 Act"), and in
compliance with the substantive and procedural requirements of Article XIII D, section 4 of the
California State Constitution (the "California Constitution") and the Proposition 218 Omnibus
Implementation Act (the "Omnibus Act"), being Government Code section 53750 et seq.,
(collectively, the "Assessment Law"), the City of Poway (the "City") City Council by Resolution No.
19-018 initiated proceedings and directed the preparation and filing of an Engineer's Report in
connection with the proposed formation of the City of Poway Landscape Maintenance District No.
19-1 (the "District"), to fund in whole or in part the special benefit costs and expenses for the
ongoing maintenance, operation and servicing of the landscaping improvements and appurtenant
facilities related thereto, and to detach from the City of Poway Landscape Maintenance District
87-1 ("LMD 87-1 ") those certain lots and parcels of land to be included in the District that are
currently located in LMD 87-1 (the "Detached Parcels");
WHEREAS, after fully considering the Engineer's Report presented, the City Council
adopted Resolution No. 19-019 preliminarily approving the Engineer's Report, declared its
intention to: (i) form the District; (ii) levy and collect new assessments against lots and parcels of
land within the District to pay the cost and expenses related to the special benefits received from
the operation, maintenance, installation, servicing of landscaping improvements and appurtenant
facilities related thereto; (iii) conduct a property owner ballot protest proceeding regarding the
proposed assessments; and (iv) detach the Detached Parcels, subject to and conditioned upon
the formation of the District in compliance with the substantive and procedural requirements of
Assessment Law; and set the Public Hearing to be noticed pursuant to applicable law for
May 21, 2019 at 7:00 p.m.;
WHEREAS, notices and ballots were mailed to the affected property owners of record
within the proposed District regarding the formation of the District, the detachment of the
Detached Parcels from LMD 87-1 as applicable, and the proposed new assessments as
described in the Engineer's Report pursuant to the provisions of Assessment Law for return
receipt prior to the close of the public hearing on May 21, 2019;
WHEREAS, on May 21, 2019, the City Council held the duly noticed Public Hearing not
less than 45 days after the mailing of the notices and ballots, to consider all oral statements,
objections and communications made or filed by any interested person regarding the formation
of the District, the detachment of the Detached Parcels from LMD 87-1 and the proposed new
43 of 49 Attachment D May 21, 2019, Item #3.1
Resolution No. 19 -
Page 2
assessments; and to receive and accept all protest ballots from the affected property owners of
record within the proposed District;
WHEREAS, at the conclusion of the Public Hearing, a tabulation and canvass of the
property owner protest ballots and written protests to the detachment of the Detached Parcels
was conducted by the City Clerk or her designee, with all valid protest ballots and written protests
returned by the affected property owners being counted; and
WHEREAS, by Resolution No. 19- the City Council confirmed the results of the ballot
tabulation and property owner protest proceeding conducted in accordance with the provisions of
Assessment Law, the results of which indicated that a majority protest did not exist for the
assessments as presented and to be levied on properties within the District commencing Fiscal
Year 2019-20 and the detachment of the Detached Parcels.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as
follows:
Section 1: That the foregoing recitals are true and correct.
Section 2: Following notice duly given, the City Council has held a full and fair public
hearing regarding the formation of the Landscape Maintenance District No. 19-1, the detachment
of of the Detached Parcels from LMD 87-1, the levy and collection of assessments and has
considered all public testimony and written statements, communications made or filed by
interested persons, and ballots and written protests to the detachment of the Detached Parcels
submitted and not withdrawn by affected property owners.
Section 3: In accordance with the provisions of Assessment Law, the City Council has
evaluated the results of the property owner ballot protest proceedings and has determined that a
majority protest to the formation of LMD 19-1 and the levy of the proposed new assessments
does not exist, and hereby overrules all oral or written protests that may have been presented
concerning the annual assessments for the District.
Section 4: Based upon its review of the facts presented and the Engineer's Report
that has been prepared and filed with the City Clerk, the City Council hereby finds and determines
that:
Section 4a: The parcels of land within the District will receive special benefits from the
operation, maintenance and servicing of the improvements to be provided by the District as
described in the Engineer's Report;
Section 4b: The proportionate special benefits derived by each assessable parcel from
the maintenance and servicing of the improvements has been determined in relationship to the
entirety of the cost of such maintenance and service expenses; the assessments do not exceed
the reasonable cost of the proportional special benefits conferred on each parcel; only special
benefits have been assessed, the general benefits have been separated from the special benefits,
and all publicly owned parcels within the District that derive special benefits from the maintenance
and servicing of the improvements have been assessed for such special benefits;
Section 4c: The District, as defined by the Assessment Diagram contained in the
Engineer's Report, includes all parcels of land receiving such special benefits; and,
44 of 49
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 3
Section 4d: Pursuant to the Assessment Law, the net amount to be assessed upon the
parcels of land within the District has been apportioned by a formula and method which fairly
distributes the net amount among all eligible parcels in proportion to the special benefits to be
received by each parcel from the improvements and services to be provided.
Section 5: The adoption of this Resolution constitutes the formation of the District, the
boundaries of the District as contained in the Assessment Diagram presented in the Engineer's
Report; the establishment of the maximum assessment rate and assessment range formula
connected therewith as described in the Engineer's Report and adopted by the City Council.
Subsequent annual assessments, in amounts not to exceed an established maximum annual
assessment may be confirmed and levied without further assessment ballot proceedings pursuant
to Assessment Law. Each fiscal year, beginning Fiscal Year 2020-21, the maximum amount of
each assessment (the "Maximum Assessment") may be increased by the lesser of 3% or the
percentage increase in the Consumer Price Index (CPI) in the San Diego Area for All Items for All
Urban Consumer.
Section 6: In accordance with the provisions of the 1972 Act, the City Council has
evaluated the written protest proceedings for the detachment of the Detached Parcels and has
determined that a majority of the record owners of the Detached Parcels did not submit written
protests to the detachment of their parcels from LIVID 87-1, and hereby overrules all written
protests that may have been presented concerning the detachment of the Detached Parcels from
LIVID 87-1. The adoption of this Resolution confirms the detachment of the Detached Parcels
identified in Exhibit A to this Resolution, and by this reference are incorporated herein, from
LIVID 87-1. The adoption of this Resolution confirms the new boundaries of LIVID 87-1 as set forth
in the assessment diagram attached as Exhibit B to this Resolution, and by this reference
incorporated herein.
Section 7: The City Council hereby orders the District improvements to be made as
outlined by the Engineer's Report and by these proceedings. The diagram and assessments shall
be filed in the Office of the City Clerk. Said diagram and assessments, and the certified copy
thereof, shall be open for public inspection.
Section 8: Pursuant to applicable law, City staff or their designee is hereby authorized
and directed to file as may be required the annual levy of assessments for the District commencing
in Fiscal Year 2019-20 as approved herein with the San Diego County Auditor/Controller along
with a certified copy of this Resolution; and/or other Resolutions and documents as may be
required by the County Auditor/Controller or County Assessor, including copies of the Engineer's
Report or Assessment Diagram confirmed by this Resolution.
Section 9: The City Clerk shall certify to the passage and adoption of this Resolution,
and the minutes of this meeting shall so reflect the City Council's approval and confirmation of
the formation of the District; the Engineer's Report and Assessment Diagram prepared in
connection with the District formation; and the establishment of the maximum assessment rates,
assessment range formula, and the related assessments so authorized commencing in Fiscal
Year 2019-20 as outlined in the Engineer's Report.
45 of 49
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 4
PASSED, ADOPTED AND APPROVED at a Regular Meeting of the City Council of the
City of Poway, California on the 21st day of May, 2019 by the following vote, to wit:
AYES:
NOES:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST:
Faviola Medina, CMC, City Clerk
46 of 49
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 5
RESOLUTION NO. 19 -
EXHIBIT A
Assessor Parcels Detached from Landscape Maintenance District No. 87-1
317-222-12-00
317-222-23-00
317-222-24-00
317-222-25-00
317-222-26-00
317-222-27-00
317-223-01-00
317-223-02-00
317-223-03-00
317-223-04-00
317-223-05-00
317-223-07-00
317-223-11-00
317-223-12-00
317-223-13-00
317-223-14-00
317-223-15-00
317-223-18-00
317-223-19-00
317-223-20-00
317-223-21-00
317-223-27-01
317-223-27-02
317-223-28-00
317-223-30-00
317-223-31-00
317-223-32-00
317-223-33-00
317-223-37-00
317-223-38-00
317-223-39-00
317-224-01-00
317-224-06-00
317-224-07-00
317-224-15-00
317-224-16-00
317-224-18-00
317-224-19-00
317-224-20-00
317-224-21-00
317-224-22-00
317-224-23-00
317-224-24-00
317-225-01-00
317-225-04-00
317-225-05-00
317-225-06-00
317-225-07-00
317-225-10-00
317-225-11-00
317-225-12-00
317-225-13-00
317-225-14-00
317-225-15-00
317-225-16-00
317-225-17-00
317-225-18-00
317-270-08-00
317-270-09-01
317-270-09-02
317-270-09-03
317-270-09-04
317-270-09-05
317-270-09-06
317-270-09-07
317-270-09-08
317-270-09-09
317-270-09-10
317-270-09-11
317-270-09-12
317-270-09-13
317-270-09-14
317-270-10-01
317-270-10-02
317-270-10-03
317-270-10-04
317-270-10-05
317-270-10-06
317-270-10-07
317-270-10-08
317-270-10-09
317-270-10-10
317-270-10-11
317-270-10-12
317-270-10-13
317-270-10-14
317-270-11-00
317-270-12-00
317-270-13-00
317-270-14-00
317-270-15-00
317-270-16-00
317-270-18-00
317-270-19-00
317-270-20-00
317-270-21-00
317-270-22-00
317-270-23-00
317-270-24-00
317-270-25-00
317-270-31-00
317-270-32-00
317-270-40-00
317-270-41-00
317-270-42-00
317-27043-00
317-27044-00
317-270-45-00
317-270-46-00
317-270-49-00
317-270-50-00
317-270-51-00
317-270-54-00
317-270-55-00
317-270-56-00
317-270-59-00
317-270-60-00
317-270-61-00
317-270-62-00
317-270-63-00
317-271-02-00
317-271-03-00
317-271-04-00
317-271-09-00
317-271-10-00
317-271-12-00
317-271-13-00
317-271-15-00
317-271-16-00
317-271-18-00
317-271-19-00
317-271-20-00
317-271-21-00
317-271-25-00
317-271-26-00
317-271-27-00
317-271-28-00
317-271-33-00
317-271-34-00
317-271-35-00
317-271-41-00
317-271-42-00
317-271-46-00
317-271-48-00
317-271-49-00
317-271-51-00
317-271-56-00
317-271-57-00
317-271-58-00
317-271-59-00
317-271-62-00
317-271-63-00
317-271-67-00
317-271-68-00
317-271-74-00
317-271-75-00
317-271-77-00
317-271-80-00
317-271-81-00
317-271-82-00
317-271-83-00
317-271-84-00
317-271-85-00
317-271-86-00
317-271-87-00
47 of 49 A-1
May 21, 2019, Item #3.1
Resolution No. 19 -
Page 6
317-271-89-00
317-271-91-00
317-271-92-00
317-271-93-00
317-271-94-00
317-271-95-00
317-271-96-00
317-280-21-00
317-280-35-00
317-280-36-00
317-280-37-00
317-280-47-00
317-28048-00
317-280-56-00
317-280-57-00
317-280-58-00
317-280-60-00
317-280-63-00
317-280-65-00
317-280-66-00
317-280-68-00
317-280-70-00
317-280-71-00
317-280-72-00
317-280-73-00
317-280-74-00
317-280-75-00
317-280-76-00
317-280-77-00
317-280-78-00
317-280-79-00
317-280-80-00
317-280-82-00
317-280-83-00
317-280-85-00
317-280-86-00
317-281-08-00
317-281-09-00
317-281-10-00
317-281-11-00
317-281-14-00
317-281-15-00
317-281-16-00
317-281-22-00
317-281-23-00
317-281-24-00
317-281-25-00
317-281-26-00
317-281-27-00
317-281-29-00
317-810-04-00
317-810-05-00
317-810-09-00
317-810-12-00
317-810-13-00
317-810-14-00
317-810-15-00
317-810-16-00
317-810-17-00
317-810-18-00
317-810-19-00
317-810-23-00
317-810-24-00
317-810-28-00
317-810-29-00
317-810-30-00
317-810-31-00
317-810-32-00
317-810-33-00
317-810-36-00
317-810-37-00
317-810-38-00
320-011-27-00
320-200-46-00
320-200-47-00
320-200-48-00
320-20049-00
320-200-50-00
320-220-02-00
320-220-03-00
320-220-04-00
320-220-05-00
320-220-06-00
320-220-07-00
320-220-12-00
320-220-15-00
320-220-16-00
320-220-18-00
320-220-21-00
320-220-22-00
320-220-24-00
320-220-25-00
323-091-08-00
323-091-09-00
323-091-10-00
323-091-11-00
323-091-12-00
323-092-17-00
323-092-18-00
323-092-20-00
323-092-21-00
323-092-22-00
323-092-23-00
323-092-24-00
323-092-25-00
323-092-26-00
323-092-27-00
323-092-28-00
323-092-29-00
323-092-31-00
323-092-32-00
323-092-33-00
323-092-34-00
323-092-35-00
323-092-37-00
323-092-38-00
323-480-03-00
323480-04-00
323-480-10-00
323-480-11-00
323-480-12-00
323-480-13-00
323-480-14-00
323-480-16-00
323-480-18-00
323-480-19-00
323-480-20-00
323-480-21-00
323-480-22-00
323-480-23-00
323-481-02-00
323481-03-00
323-481-10-00
323481-11-00
323-481-12-00
323-481-13-00
323-481-14-00
323-481-15-00
323-481-16-00
323-481-19-00
323-482-20-00
323-482-22-00
323-482-23-00
323-482-24-00
323-482-25-00
323-482-26-00
323-482-29-00
323-482-30-00
323-500-12-00
323-500-15-00
323-500-20-00
323-500-22-00
323-500-23-00
323-500-25-00
323-500-27-00
323-500-28-00
323-500-29-00
323-501-01-00
323-501-02-00
323-501-03-00
323-501-04-00
323-501-05-00
48 of 49 A-2
May 21, 2019, Item #3.1
49 of 49
Resolution No. 19 -
Page 7
RESOLUTION NO. 19 -
EXHIBIT B
B-1 May 21, 2019, Item #3.1