Item 1.9 - Engineer's Report and Reso Declaring the Intention to Levy and Collect Assessments; LMD 87-1 FY 2019-20F APPROVED
G` ~ C i`y of Poway APPROVED AS AMENDED
SEE MINUTES)
TME`oJ REMOVED
COUNCIL AGENDA REPORT O
CONTINUED
Resolution No.
DATE: June 18, 2018
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 Works for Maintenance
Operations
x a
858) 668-4705 or eheidemann@poway.org
SUBJECT: Engineer's Report and Resolution Declaring the Intention to Levy and
Collect Assessments Within Poway Landscape Maintenance District 87-1
for Fiscal Year 2019-20 and Set Date for Public Hearing
Summary:
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218
and SB 919) allow for the collection of assessments from parcels annexed into Landscape
Maintenance District (LMD) 87-1 for the purpose of maintaining the District's public landscape
improvements. In order to collect assessments, Chapter 3 of the ACT requires a Resolution
Attachment A) declaring the intention to levy and collect assessments and an Engineer's Report
Attachment B). Fiscal Year 2019-20 assessment rates shall remain unchanged from the Fiscal
Year 2018-19 rates.
Recommended Action:
It is recommended that the City Council: 1) adopt the attached Resolution declaring the intention
to levy and collect assessments within Poway Landscape Maintenance District 87-1 for Fiscal
Year 2019-20; 2) approve the corresponding Engineer's Report outlining the assessments for
Fiscal Year 2019-20; 3) direct the City Clerk to publish the approved Resolution; and 4) set the
public hearing for July 16, 2019.
Discussion:
Landscape Maintenance District 87-1 was formed on January 27, 1987, to maintain landscape
improvements installed in conjunction with new subdivisions within the boundaries of the District
Engineer's Report (Attachment B)].
1 of 26 June 18, 2019, Item #1.9
The following is a list of subdivisions currently annexed into and assessed by the District:
TRA"Cff ° PROJECT NAME _
TTM 88-04R Rolling Hills Estates I and II
TTM 97-03 Valencia
TPM 98-07 Kimball
TTM 98-07 Aviano/Bothwell
TPM 19952 Rexford
TPM 01-05 Dynasty Development
Section 22624 of the Streets and Highways Code requires the City Council to approve an
engineering report and adopt a Resolution of Intention prior to establishing a budget each year.
The Engineer's Report (Attachment B) outlines the proposed Fiscal Year 2019-20 budget and
resulting assessments.
The District currently maintains approximately 297,620 square feet of landscaping under contract.
Under Assessment Law[Article XIII D, Section 2(J)j, those properties not receiving special benefit
are not included on the LMD 87-1 assessment rolls. The District currently has no approved
escalation factor for increasing the maximum assessment rates.
Proposition 218, which was passed by California voters on November 6, 1996, expands the
requirements for public notification and imposes the requirement of District balloting. Beginning
July 1, 1997, all existing, new or increased assessments shall comply with Article XIII D as added
to the California Constitution. All parcels currently assessed were annexed into the District by
owner consent at the time of development, making them exempt from the procedures and
approval process set forth in Section 4 of this Article. However, this does not preclude any
assessments that would be increased in future years. Subsequent increases in such
assessments shall be subject to the procedures and approval process set forth in Section 4 of
Article XIII D.
On May 21, 2019, a ballot measure was proposed and passed, to reorganize the existing 87-1
landscape maintenance district forming a new landscape maintenance district (LMD 19-1) by
detaching 327 commercial properties. The existing residential development areas within LMD
87-1 are to remain as LMD 87-1. The remaining parcel assessment rate and service level for
LMD 87-1 will remain unchanged from Fiscal Year 2018-2019.
Certain improvements provide a shared benefit to properties in the District and other adjacent
properties and are therefore equally funded by the District and other sources (Landscape
Maintenance District 19-1 and/or the General Fund). For a full description of these shared
improvements, please refer to the Landscape Maintenance District 19-1 Engineer's Report.
Please also refer to the District Diagram in this report for the location of these shared
improvements.
As required under Assessment Law (Landscape and Lighting Act of 1972 and its amendments),
an engineer's report and assessment recommendations must be presented for City Council
consideration and public comment on an annual basis. This Report (Attachment B) has been
found technically correct as presented.
2 of 26 June 18, 2019, Item #1.9
Environmental Review:
This action is not subject to California Environmental Quality Act review.
Fiscal Impact:
Revenues collected at the rate of $210.68 per benefit unit per year for Rolling Hills Estates,
Valencia, Kimball, Aviano/Bothwell, Rexford and Dynasty Development will be used for the
District's maintenance costs during Fiscal Year 2019-20. Assessment rates shall remain at the
Fiscal Year 2018-19 rates. A General Fund contribution of $9,891 will be made based upon
average maintenance costs for the landscaped medians and rights-of-way that provide general
benefit to the City.
Public Notification:
None.
Attachments:
A. Resolution Declaring the Intention to Levy and Collect Assessments Within Poway
Landscape Maintenance District 87-1 for Fiscal Year 2019-20
B. 2019/2020 Engineer's Annual Levy Report
Reviewed/Approved By: Reviewed By: Approved By:
olly
Wendy K erman Alan Fenstermacher C is H eltine
Assistant City Manager City Attorney City Manager
3 of 26 June 18, 2019, Item #1.9
4 of 26 June 18, 2019, Item #1.9
RESOLUTION NO. 19-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, DECLARING THE INTENTION TO LEVY
AND COLLECT ASSESSMENTS WITHIN POWAY LANDSCAPE
MAINTENANCE DISTRICT 87-1 FOR FISCAL YEAR 2019-20
WHEREAS, the City Council of the City of Poway desires to levy and collect assessments
within Poway Landscape Maintenance District 87-1 for the purpose of maintaining, servicing and
operating public landscape facilities located within the territory comprised of said district as shown
in the Engineer’s Report, included in the staff report as Attachment B, that is on file in the Office
of the City Clerk, pursuant to the Landscape and Lighting Act of 1972;
WHEREAS, assessments will not increase from the Fiscal Year 2018-19 assessment rate
of $210.68 per benefit unit per year for the residential properties of Rolling Hills Estates, Valencia,
Kimball, Aviano/Bothwell, Rexford and Dynasty Development;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general
benefit contribution has been calculated as the average General Fund expenditure on a per
square foot basis for the maintenance of landscaped medians and rights-of -way. This general
benefit contribution for LMD 87-1 has been calculated to be $9,891;
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote
on November 5, 1996), the collection of Fiscal Year 2019-20 assessments is exempt from the
procedures and approval process set forth in Section 4 of Article XIII D, in that the assessment
was imposed pursuant to a petition signed by the persons owning all of the parcels subject to the
assessment at the time the assessment was initially imposed; and
WHEREAS, the public interest and convenience require the maintenance, service and
operation of public landscaping within said territory.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as
follows:
SECTION 1: The foregoing recitals are true and correct.
SECTION 2: Proposed assessments are as detailed in the Engineer’s Report for Poway
Landscape Maintenance District No. 87-1 for Fiscal Year 2019-20 included in the staff report as
Attachment B and attached hereto.
SECTION 3: Notice is hereby given that a public hearing is scheduled in the regular
meeting place of the City Council, being the Council Chambers, City Hall, on the following date
and time:
Tuesday, July 16, 2019, at 7:00 p.m.
At that time this legislative body will hear protests or objections in reference to the annual levy of
assessments and to any other matters contained in this resolution. Any persons who wish to
object to the proceedings or the annual levy should file a written protest with the City Clerk prior
to the time set for the public hearing. If there is a majority protest against the levy of an annual
assessment that is increased from the previous year, the proposed increase in the assessments
shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written
ATTACHMENT A
Resolution No. 19-
Page 2
5 of 26 June 18, 2019, Item #1.9
protests filed and not withdrawn, represent property owners owning more than 50% of the
assessable area of land within the District.
SECTION 4: The City Clerk is hereby authorized and directed to give notice as required
by law by causing a copy of this Resolution to be published in the Poway News Chieftain, a
newspaper of general circulation in the City of Poway, said publication to be completed not less
than ten (10) days prior to the date set for the public hearing.
PASSED, ADOPTED AND APPROVED at a Regular Meeting of the City Council of the
City of Poway, California on the 18th day of June, 2019 by the following vote, to wit:
AYES:
NOES:
ABSENT:
DISQUALIFIED:
______________________________
Steve Vaus, Mayor
ATTEST:
________________________________
Faviola Medina, CMC, City Clerk
City of Poway
Landscape Maintenance
Assessment District 87-1
2019/2020 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 18, 2019
PUBLIC HEARING: July 16, 2019
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10c
27368 Via Industria
Suite 200
Temecula.CA 92590
T 951.587.35001800.755.6864
F 951.587.35101888.326.6864
Property Tax Information Line
T.866 807 6864 WW I L L DA N
www.willdan.com/Financial June 18, 2019, Item #1.9
AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 87-1
City of Poway
San Diego County, State of California
This Report describes the District and services therein including the improvements.
budgets, parcels and assessments to be levied for Fiscal Year 2019/2020. as they existed
at the time of the passage of the Resolution of Intention. Reference is hereby made to the
San Diego County Assessor's maps for a detailed description of the lines and dimensions
of parcels within the District. 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:
Susana Hernandez
Project Manager. District Administration Services
By:
Richard Kopecky
R. C. E. # 16742
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TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
if DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DETACHMENT PROCEEDINGS 3
C. DESCRIPTION OF THE DISTRICT IMPROVEMENTS 4
D. PROPERTIES BENEFITING FROM IMPROVEMENTS 4
I/l. METHOD OF APPORTIONMENT 4
A. GENERAL 4
B. BENEFIT ANALYSIS 5
C. ASSESSMENT METHODOLOGY 7
D. MAXIMUM ASSESSMENT RATE 7
V. DISTRICT BUDGETS 8
A. DESCRIPTION OF BUDGET ITEMS
B. BUDGET 9
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 10
APPENDIX B - 2019/ 2020 ASSESSMENT ROLL 12
EXHIBIT A - PARCELS DETACHED FROM LMD 87-1 17
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I OVERVIEW
A. INTRODUCTION
The City of Poway ("City") annually levies and collects special assessments in order to
maintain the improvements within the Landscape Maintenance District 87-1 ("District").
formed January 27. 1987. The District is levied pursuant to the City of Poway Resolution No.
00-034 (Policies for Landscape Maintenance Districts) and the Landscape and Lighting Act
of 1972, Part 2 of Division 15 of the California Streets and Highways Code ("1972 Act"), in
compliance with California Constitution Article XIIID ("Article XIIID"). The 1972 Act and Article
XIIID are collectively referred to herein as "Assessment Law".
This Engineer's Annual Levy Report (" Report") describes the District, any annexations, or
changes to the District including substantial changes to the District improvements. and the
proposed assessments for Fiscal Year 2019/2020. The proposed assessments are based on
the estimated cost to maintain the improvements that provide special benefits to properties
within the District. The costs of improvements and the annual levy include all expenditures.
deficits. surpluses. revenues. and reserves. Each parcel is assessed proportionately for only
those improvements provided and for which the parcel receives benefit based on an
established method of apportionment.
The word "parcel". for the purposes of this Report. refers to an individual property assigned
its own Assessor's Parcel Number by the County of San Diego ("County") Assessor's Office.
The County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers.
to identify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing,
and review of the Report. the City Council may order amendments to the Report or confirm
the Report as submitted. Following final approval of the Report. and confirmation of the
assessments, the Council may order the levy and collection of assessments for Fiscal Year
2019/2020 pursuant to the 1972 Act. In such case. the assessment information will be
submitted to the County Auditor/Controller and included on the property tax roll for each
benefiting parcel for Fiscal Year 2019/2020.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept public
comments and testimony. and to approve the annual assessments to be levied on the County
tax roll for the fiscal year. All assessments contained in this Report and to be approved by the
City Council have been prepared in accordance with the 1972 Act and are in compliance with
the provisions of Article XIIID of the Constitution of the State of California ("Proposition 218").
The City has reviewed the provisions of Article XIIID and has made the following findings and
determinations:
Pursuant to Article XIIID. Section 5. certain existing assessments are exempt from the
substantive and procedural requirements of Article XIIID. Section 4. and property owner
balloting for the assessments is not required until such time that the assessments are
increased. Since the District assessments were imposed pursuant to a petition signed by the
persons owning all of the parcels subject to the assessments at the time the assessments
were initially imposed, Article XIIID Section 5 ( b) exempts the existing assessment amounts
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approved original assessment rates including any applicable annual escalation factor) from
the procedural requirements of Article XIIID. Section 4.
The provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As
such. the method of apportionment described in this Report utilizes commonly accepted
assessment engineering practices consistent with the 1972 Act and the provisions of Article
XIIID. The proposed assessments for the current fiscal year are less than or equal to the
adjusted maximum assessment rate previously approved and adopted for the District. The
application of this adjusted maximum assessment rate for the various land uses within the
District is described in more detail in Section III D of this Report. Any proposed assessment
that exceeds the adjusted maximum assessment rate is considered an increased
assessment. Pursuant to the provisions of Article XIIID. all new or increased assessments
the incremental increase) are subject to both the substantive and procedural requirements of
Article XIIID. Section 4.
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District. the 1972 Act defines
improvements to mean one or any combination of the following:
The installation or planting of landscaping.
The installation or construction of statuary. fountains. and other ornamental structures
and facilities.
The installation or construction of public lighting facilities.
The installation or construction of any facilities which are appurtenant to any of the
foregoing or which are necessary or convenient for the maintenance or servicing
thereof. including. but not limited to, grading. clearing, removal of debris. the
installation or construction of curbs. gutters. walls. sidewalks. or paving. or water.
irrigation. drainage. or electrical facilities.
The maintenance or servicing, or both, of any of the foregoing.
The acquisition of any existing improvement otherwise authorized pursuant to this
section.
Incidental expenses associated with the improvements including, but not limited to:
The cost of preparation of the Report. including plans, specifications, estimates.
diagram. and assessment:
The costs of printing. advertising. and the publishing. posting and mailing of notices:
Compensation payable to the County for collection of assessments:
Compensation of any engineer or attorney employed to render services:
Any other expenses incidental to the construction. installation. or maintenance and
servicing of the improvements:
Any expenses incidental to the issuance of bonds or notes pursuant to Section
22662.5: and.
Costs associated with any elections held for the approval of a new or increased
assessment.
The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and
materials for the ordinary and usual maintenance, operation. and servicing of any
improvement, including:
Repair. removal, or replacement of all or any part of any improvement.
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Providing for the life. growth. health. and beauty of landscaping. including cultivation.
irrigation. trimming. spraying. fertilizing. or treating for disease or injury.
The removal of trimmings, rubbish. debris. and other solid waste.
The cleaning, sandblasting. and painting of walls and other improvements to remove
or cover graffiti.
ll. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram. which are incorporated herein by
reference and made a part of this Engineer's Report, are on file with the Special Districts
Office of the Public Works Department of the City of Poway and are available for public
inspection during normal business hours.
The Assessment Diagram (Appendix A) shows the District boundary and the general location
of District improvements.
B. DETACHMENT PROCEEDINGS
In a separate proceeding undertaken by the City of Poway. on May 21, 2019 the City Council
of the City of Poway conducted a public hearing and ballot proceeding for the formation of
Landscape Maintenance District No. 19-1 ("LMD No. 19-1") pursuant to the provisions of the
Landscape and Lighting Act of 1972 and in compliance with the substantive and procedural
requirements of Article XIIID. section 4 of the California State Constitution and the Proposition
218 Omnibus Implementation Act. In conjunction with the approved formation of LMD No. 19-
1 the City directly reorganized the previously established LMD No. 87-1 by detaching certain
territory (parcels and improvements) from LMD No. 87-1 which are now incorporated in LMD
No. 19-1 (Refer to Exhibit A for a listing of the parcels detached from LMD No. 87-1 and
included as part of LMD No. 19-1).
As part of this formation and reorganization. the existing residential development areas within
LMD No. 87-1 (residential territories) remain part of LMD No. 87-1. 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 now comprise all the parcels and improvements
of LMD No. 87-1.
These change proceedings were 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. These changes did not increase
the amount paid annually by any property owner remaining in LMD No. 87-1 and did not
change the nature or extent of the improvements directly associated with the residential
parcels in LMD No. 87-1, or the maintenance to be provided. The location and extent of the
improvements and revised boundaries of LMD No. 87-1 are shown in the District Diagram
contained in Appendix A of this Report.
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C. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained are defined as landscape improvements associated with annexed
subdivisions that are adjacent to portions of Pomerado Road. Scripps Poway Parkway. and
Treadmill Drive and the entryway side-panels on Stonemill Drive. These improvements
include right-of-way and roadway medians.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The District/City, prior to commencement of work, shall approve repairs or
reconstruction of any walls or fences adjacent to the District landscape areas. Should the
property owners desire to include major repairs or reconstruction within the Districts
responsibilities. the property owners are required to submit a petition to initiate the balloting
process set forth in Article XIIID. Section 4.
Landscape maintenance performance standards and specifications have been developed by
the City to assure quality maintenance of landscape assessment district properties.
Certain improvements listed above provide a shared benefit to properties in the District and
other adjacent properties and are therefore equally funded by the District and other sources
Landscape Maintenance District 19-1 and/or the General Fund). For a full description of
these shared improvements. please refer to the Landscape Maintenance District 19-1
Engineer's Report. Please also refer to the District Diagram in this report for the location of
these shared improvements.
The City has defined the following service levels on the basis of how frequent landscaping
maintenance is performed:
Service Level A: Maintenance once a week.
Service Level B: Maintenance once every other week.
Service Level C: Maintenance once a month.
The District is within Service Level A for Fiscal Year 2019/2020
D. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of
development or redevelopment. finance. construct, install, and/or establish landscape
improvements within public rights-of-way or public easements (permanent public
improvement) or adjoining lots or parcels that, as a result of development or redevelopment.
receive access or are immediately adjacent to lots or parcels which contain landscape
improvements maintained by a landscape maintenance district.
Special benefit. as defined in Assessment Law and in this Report. shall be assessed to those
properties determined to receive benefit from the District's improvements
METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose
of providing certain public improvements that include the construction, maintenance and
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servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires
that the cost of these improvements be levied according to benefit rather than assessed value:
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.
The formula used for calculating assessments in this District therefore reflects the composition
of the parcels. and the improvements and services provided, to fairly apportion the costs
based on benefit to each parcel.
In addition. Article XIIID requires that a parcel's assessment may not exceed the reasonable
cost of the proportional special benefit conferred on that parcel. Article XIIID provides that only
special benefits are assessable and the City must separate the general benefits from the
special benefits. A special benefit is a particular and distinct benefit over and above general
benefits conferred on the public at large. including real property within the district. The general
enhancement of property value does not constitute a special benefit.
B. BENEFIT ANALYSIS
Each of the improvements. the associated costs and assessments within the District has been
reviewed. identified and allocated based on the special benefit parcels receive from such
improvements pursuant to the provisions of Article XIIID and the 1972 Act. All improvements
associated with this District have been identified as necessary. required and/or desired for the
orderly development of the properties within the District to their full potential. consistent with
the proposed development plans. As such. these improvements would be necessary and
required of individual property owners for the development of such properties. and the ongoing
operation. servicing and maintenance of these improvements would be the financial obligation
of those properties. Therefore. the improvements and the annual costs of maintenance and
operation of the improvements are of special benefit to the properties.
All the lots or parcels are established at the same time once the conditions regarding the
improvements and the continued maintenance are met. As a result. each lot or parcel within
the District receives a special and distinct benefit from the improvements and to the same
degree.
Over time. the improvements continue to confer a particular and distinct special benefit upon
the lots or parcels within the District because of the nature of the improvements. The proper
maintenance of the improvements and appurtenant facilities reduces property related crimes,
especially vandalism, against properties in the District. All of the above mentioned factors also
contribute to a specific benefit to each of the parcels within the District.
The method of apportionment (method of assessment) is based on the premise that each
assessed parcel within the District receives benefit from the improvements. However. each
individual improvement element has its own distinct benefits both specific and general. The
special benefits associated with the improvements within the District are as follows:
Special Benefit
The special benefits associated with the landscaping improvements in the District are
specifically:
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Enhanced desirability of properties through association with the improvements:
Improved aesthetic appeal of properties providing a positive representation of the
area:
Enhanced adaptation of the urban environment within the natural environment from
adequate green space. open space areas and landscaping.
Environmental enhancement through improved erosion resistance. dust and debris
control. and fire prevention:
Increased sense of pride in ownership of property within the District resulting from
well-maintained improvements associated with the properties:
Reduced criminal activity and property-related crimes (especially vandalism) against
properties in the District through well-maintained surroundings and amenities
including abatement of graffiti, and,
Enhanced environmental quality of the parcels by moderating temperatures.
providing oxygenation and attenuating noise.
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)
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for non-streetscape landscape areas, including a five percent (5%) cost factor for City
overhead and administration.
C. ASSESSMENT METHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the
District will be assessed to the various parcels in the District in proportion to the benefit units
assigned to each parcel. in relationship to the total benefit units assigned to all parcels being
assessed.
Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based
on one (1) benefit unit per residential dwelling unit.
In-Lieu Assessments
Under provisions of City policy. parcels may contribute in-lieu assessments by providing
equivalent maintenance services for District improvements within public rights-of-way or
public easements immediately adjacent to their lands. No new parcels within the District are
scheduled to contribute in lieu assessments in Fiscal Year 2019/2020.
Non-benefiting Parcels
All public and private streets. avenues, lanes, roads, drives, courts, alleys. all public
easements and rights-of-way. all dedicated open space parcels, and District maintained
parcels are determined to not receive special benefit from the District's improvements and
are therefore not assessed.
Benefit Units (BUs)
As described above. the number of assessable benefit units attributable to each parcel
receiving special benefit has been calculated and can be found in the Assessment Roll
Appendix B).
The assessment methodology utilized is as described above. Based on this methodology,
the benefit units. and the Fiscal Year 2019/2020 proposed assessment for each parcel were
calculated and are shown in the Assessment Roll (Appendix B).
The calculated Fiscal Year 2019/2020 assessments for the residential parcels are
proposed to remain at the Fiscal Year 2018/2019 assessment rate of $210.68 per benefit
unit.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rates for the District were established and have
remained at 210.68 per benefit unit per year for Rolling Hills Estates, Valencia. Kimball,
Aviano/Bothwell. Rexford. and Dynasty Development. The District currently has no approved
escalation factor for increasing the maximum assessment rates. The maximum assessment
rate establishes an approved upper limit on the annual assessment. however, the assessment
rate levied by the District may be less than the maximum amount in any given year if not
required to meet the budgetary needs for that year. If the long term budgetary needs of the
District would require an increase in the rate greater than the maximum assessment rate in
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2019/2020 City of Poway Landscape Maintenance District 87-1 Page 7 of 18June 18, 2019, Item #1.9
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order to meet those needs, then any proposed increase in the maximum assessment rate
would require property owning balloting procedures as dictated by Article XIIID.
V DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include the total
cost of the maintenance and servicing of the improvements for the entire Fiscal Year
2019/ 2020, commencing July 1. 2018 and ending June 30. 2019. including incidentals. which
may include reserves to operate the District.
The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included
in the estimated cost of improvements. The net amount to be assessed on the lots or parcels
within the District is the total cost of maintenance and servicing with adjustments either
positive or negative for reserves. surpluses. deficits, and/or contributions.
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2019/2020 City of Poway Landscape Maintenance District 87-1 Page 8 of 18June 18, 2019, Item #1.9
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B. BUDGET
District 87-1
BUDGET ITEMS
Fiscal Year 2019/ 2020
TENANCE EXPENSES
Landscape Maintenance 22,979
Tree Maintenance 3,500
Landscape Irrigation(Water. Electricity. Maintenance& Repair) 18,632
TOTAL ANNUAL OPERATION& MAINTENANCE EXPENSES 45,111
REHABIUTATIOWRENOVATION FUNDING&CAPITAL EXPENDITURES
Landscape Improvement Rehabilitation/Renovation Funding
Planned Capital Expenditures(For Current Fiscal Year)
TOTAL REHABIUTATION/RENOVATION FUNDING&CAPITAL EXPENDITURES
INCIDENTAL EXPENSES
Operational Reserves(Collection)
Annual Administration Expenses 11,498
TOTAL INCIDENTAL EXPENSES 11,498
TOTAL ANNUAL EXPENSES 56,609
GENERAL BENEFIT EXPENSES 9,891)
TOTAL SPECIAL BENEFIT EXPENSES 46,718
FUNDING ADJUSTMENTS
Reserve Fund Transfer/Deduction 5,635)
Additional City Funding and/or Service Reductions'
TOTAL FUNDING ADJUSTMENTS/CONTRIBUTIONS 5,635)
BALANCE TO LEVY 41,083
DISTRICT STATISTICS
Total Parcels 210
Assessed Parcels 195
Equivalent Benefit Units(EBU) 195.00
Assessment Per EBU 210.681
Authorized Maximum Assessment Rate Per EBU 210.68
FUND BALANCE
Estimated Beginning Fund Balance 68,694
Operational Reserve&Rehabilitation Funding Collected 5.635)
Estimated Ending Fund Balance 63,059
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2019/2020 City of Poway Landscape Maintenance District 87-1 Page 9 of 18June 18, 2019, Item #1.9
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APPENDIX A - DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act,
a copy of which is provided on the following page and is also available for inspection at the
Special Districts Office of the Public Works Department. during normal business hours.
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2019/2020 City of Poway Landscape Maintenance District 87-1 Page 10 of 18June 18, 2019, Item #1.9
N0
Legend
LMD 87-1 Improvements
LLD 19-1 Shared Improvements
GenFund Shared Improvements
LMD 87-1 parcels
I City Boundary
Parcels
1
j may,
1 i
1 i
1
eif126f Poway: LMD No 87-1 Revised District DiagramJune 18, 2019, Item #1.9
11VWILLDAN
APPENDIX B - 2019/2020 ASSESSMENT ROLL
Parcel identification. for each lot or parcel within the District. shall be the parcel as shown on
the County Assessor's Map for the year in which this Report is prepared.
Non-assessable lots or parcels include land principally encumbered by public or utility rights-
of-way and common areas. These parcels will not be assessed.
A listing of parcels assessed within the District along with the proposed assessment amounts
has been identified as "Fiscal Year 2019/2020 Assessment Rolle (Appendix B).
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APPENDIX B
City of Poway
Landscape Maintenance District 87-1
Fiscal Year 2019/20 Preliminary Roll
APN Land Use Class EBU Assessment
317-830-02-00r 0.00 0.00
317-830-03-00 86 0.00 0.00
317-830-04-00 86 0.00 0.00
317-830-05-01 17 1.00 210.68
317-8.30-05-02 17 1.00 210.68
317-830-05-03 17 1.00 210.68
317-830-05-04 17 1.00 210.68
317-830-05-05 17 1.00 210.68
317-830-05-06 17 1.00 210.68
317-830-05-07 17 1.00 210.68
317-830-05- 08 17 1.00 210.68
317-830-05-09 17 1.00 210.68
317-830-05-10 17 1.00 210.68
317-830-05-11 17 1.00 210.68
317-830-05-12 17 1.00 210.68
317-830-05-13 17 1.00 210.68
317-830-05-14 17 1.00 210.68
317-830-05-15 17 1.00 210.68
317-830-05-16 17 1.00 210.68
317-830-05-17 17 1.00 210.68
317-830-05-18 17 1.00 210.68
317-830-05-19 17 1.00 210.68
317-830-05-20 17 1.00 210.68
317-830-06-01 17 1.00 210.68
317-830-06-02 17 1.00 210.68
317-830-06-03 17 1.00 210.68
317-830-06-04 17 1.00 210.68
317-830-06-05 17 1.00 210.68
317-830-06-06 17 1.00 210.68
317-830-06-07 17 1.00 210.68
317-830-06-08 17 1.00 210.68
317-830-06-09 17 1.00 210.68
317-830-06-10 17 1.00 210.68
317-830-06-11 17 1.00 210.68
317-830-06-12 17 1.00 210.68
317-830-06-13 17 1.00 210.68
317-830-06-14 17 1.00 210.68
317-830-07-01 17 1.00 210.68
317-830-07-02 17 1.00 210.68
317-830-07-03 17 1.00 210.68
317-830-07-04 17 1.00 210.68
317-830-07-05 17 1.00 210.68
317-830-07-06 17 1.00 210.68
317-830-07-07 17 1.00 210.68
317-830-07-08 17 1.00 210.68
317-830-07-09 17 1.00 210.68
317-830-07-10 17 1.00 210.68
317-830-07-11 17 1.00 210.68
317-830-07-12 17 1.00 210.68
317-830-07-13 17 1.00 210.68
317-830-07-14 17 1.00 210.68
317-830-07-15 17 1.00 210.68
317-830-07-16 17 1.00 210.68
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APN Land Use Class EBU Assessment
317-830-08-01 17 1.00 210.68
317-830-08-02 17 1.00 210.68
317-830-08-03 17 1.00 210.68
317-830-08-04 17 1.00 210.68
317-830-08-05 17 1.00 210.68
317-830-08-06 17 1.00 210.68
317-830-08-07 17 1.00 210.68
317-830-08-08 17 1.00 210.68
317-830-08- 09 17 1.00 210.68
317-830-08-10 17 1.00 210.68
320-011-08-00 19 0.00 0.00
320-011-09-00 19 0.00 0.00
320-011-20-00 0 0.00 0.00
320-011-21-00 0 0.00 0.00
320-011-25- 00 0 0.00 0.00
320-020-38-00 11 1.00 210.68
320-020-39-00 11 1.00 210.68
320-020-42-00 11 1.00 210.68
320-020-43-00 10 0.00 0.00
320-020 44 00 11 0.00 0.00
320-020-45-00 10 1.00 210.68
320-020-46-00 11 1.00 210.68
320-020-48-00 11 1.00 210.68
320-200-01-00 11 1.00 210.68
320-200-02-00 11 1.00 210.68
320-200-03-00 11 1.00 210.68
320-200-04-00 11 1.00 210.68
320-200-05-00 11 1.00 210.68
320-200-06-00 11 1.00 210.68
320-200-07-00 11 1.00 210.68
320-200-08-00 11 1.00 210.68
320-200-09-00 11 1.00 210.68
320-200-10-00 11 1.00 210.68
320-200-11-00 11 1.00 210.68
320-200-12-00 11 1.00 210.68
320-200-13-00 11 1.00 210.68
320-200-14-00 11 1.00 210.68
320-200-15-00 11 1.00 210.68
320-200-16-00 11 1.00 210.68
320-200-17-00 11 1.00 210.68
320-200-18-00 11 1.00 210.68
320-200-19-00 11 1.00 210.68
320-200-20-00 11 1.00 210.68
320-200-21-00 11 1.00 210.68
320-200-22-00 11 1.00 210.68
320-200-23-00 11 1.00 210.68
320-200-24-00 11 1.00 210.68
320-200-25- 00 11 1.00 210.68
320-200-26-00 11 1.00 210.68
320-200-27-00 11 1.00 210.68
320-200-28-00 11 1.00 210.68
320-200-29-00 11 1.00 210.68
320-200-30-00 11 1.00 210.68
320-200-31-00 11 1.00 210.68
320-200-32-00 11 1.00 210.68
320-200-33-00 11 1.00 210.68
320-200-34-00 11 1.00 210.68
320-200-35-00 11 1.00 210.68
320-200-36-00 11 1.00 210.68
320-200-37-00 11 1.00 210.68
320-200-38-00 11 1.00 210.68
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2019/ 2020 City of Poway Landscape Maintenance District 87-1 June 18, 2019, Item #1.9
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APB Land Use Class EBU Assessment
320-200-39- 00 11 1.00 210.:.
320-200-40-00 11 1.00 210.68
320-200-41-00 11 1.00 210.68
320-200-42-00 11 1.00 210.68
320-200-44-00 0 0.00 0.00
320-200-45-00 0 0.00 0.00
320-201-01-00 11 1.00 210.68
320-201-02-00 11 1.00 210.68
320-201-03-00 11 1.00 210.68
320-201-04-00 11 1.00 210.68
320-201-05-00 11 1.00 210.68
320-201-06-00 11 1.00 210.68
320-201-07-00 11 1.00 210.68
320-201-08-00 11 1.00 210.68
320-201-09-00 11 1.00 210.68
320-201-10-00 11 1.00 210.6.8
320-201-11-00 11 1.00 210.68
320-201-12-00 11 1.00 210.68
320-201-13-00 11 1.00 210.68
320-201-14-00 11 1.00 210.68
320-201-15-00 11 1.00 210.68
320-201-16-00 11 1.00 210.68
320-201-17-00 11 1.00 210.68
320-201-18-00 11 1.00 210.68
320-201-19-00 11 1.00 210.68
320-201-20-00 11 1.00 210.68
320-201-21-00 11 1.00 210.68
320-201-22-00 11 1.00 210.68
320-201-23-00 0 0.00 0.00
320-210-01-00 11 1.00 210.68
320-210-02- 00 11 1.00 210.68
320-210-03-00 11 1.00 210.68
320-210-04-00 11 1.00 210.68
320-210-05-00 11 1.00 210.68
320-210-06-00 11 1.00 210.68
320-210-07-00 11 1.00 210.68
320-210-08-00 11 1.00 210.68
320-210-09-00 11 1.00 210.68
320-210-10-00 11 1.00 210.68
320-210-11-00 11 1.00 210.68
320-210-12-00 11 1.00 210.68
320-210-13-00 11 1.00 210.68
320-210-14-00 11 1.00 210.68
320-210-15-00 11 1.00 210.68
320-210-16-00 11 1.00 210.68
320-210-17-00 11 1.00 210.68
320-210-18-00 11 1.00 210.68
320-210-19-00 11 1.00 210.68
320-210-20-00 11 1.00 210.68
320-211-01-00 11 1.00 210.68
320-211-02-00 11 1.00 210.68
320-211-03-00 11 1.00 210.68
320-211-04-00 11 1.00 210.68
320-211-05-00 11 1.00 210.68
320-211-06-00 11 1.00 210.68
320-211-07-00 11 1.00 210.68
320-211-08-00 11 1.00 210.68
320-211-09-00 11 1.00 210.68
320-211-10-00 11 1.00 210.68
320-211-11-00 11 1.00 210.68
320-211-12-00 11 1.00 210.68
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APN Land U..Class EBU Ass.ssm.nt
320-211-13-00 11 1.00 210.68
320-211-14-00 11 1.00 210.68
320-211-15-00 11 1.00 210.68
320-211-16-00 11 1.00 210.68
320-211-17-00 11 1.00 210.68
320-211-18-00 11 1.00 210.68
320- 212-01-00 11 1.00 210.68
320-212-02-00 11 1.00 210.68
320-212-03-00 11 1.00 210.68
320-212-04-00 11 1.00 210.68
320-212-05-00 11 1.00 210.68
320-212-06-00 11 1.00 210.68
320-212-07-00 11 1.00 210.68
320- 212-08-00 11 1.00 210.68
320- 212-09-00 11 1.00 210.68
320-212-10-00 11 1.00 210.68
320-212-11-00 11 1.00 210.68
320-212-12-00 11 1.00 210.68
320-212-13-00 11 1.00 210.68
320-212-14-00 11 1.00 210.68
320-212-15-00 11 1.00 210.68
320-212-16-00 11 1.00 210.68
320-212-17-00 11 1.00 210.68
320-212-18-00 11 1.00 210.68
320-212-19-00 86 0.00 0.00
320-213-01-00 86 0.00 0.00
320-230-01-00 11 1.00 210.68
320-230-02-00 11 1.00 210.68
320-230-03-00 11 1.00 210.68
320-230-04-00 11 1.00 210.68
320-230-05-00 11 1.00 210.68
320-230-06-00 11 1.00 210.68
320-230-07- 00 11 1.00 210.68
320-230-10-00 11 1.00 210.68
320-230-14-00 11 1.00 210.68
TOTALS 196.00 41,002.00
TOTAL PARCEL COUNT 210
ASSESSABLE PARCEL COUNT 196
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Exhibit A - PARCELS DETACHED FROM LMD 87- 1
Assessor parcels detached from Landscape Maintenance District No. 87-1 for Fiscal Year
2019/2020
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
317-270-43-00 317-270-44-00 317-270-45-00 317-270-46-00 317-270-49-00
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
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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
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
317-280-37-00 317-280-47-00 317-280-48-00 317-280-56-00 317-280-57-00
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- 200-49-00 320-200-50-00 320-220-02-00 320-220-03- 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
323-092-38-00 323-480-03-00 323-480-04-00 323-480-10-00 323-480-11-00
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
323-481-02-00 323-481-03-00 323-481-10-00 323-481-11-00 323-481-12-00
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
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