Loading...
Item 1.7 - Engineer's Report and Reso Declaring the Intention to Levy and Collect Assessments; LMD 86-2 FY 2019-20APPROVED Gg wqY APPROVED AS AMENDED yf. ' SEE MINUTES) F City of Poway COUNCIL AGENDA REPORT DENIED CtP N. TME CO REMOVED CONTINUED Resolution No. DATE: June 18, 2019 TO: Honorable Mayor and Members of the City Council FROM: Michael Obermiller, P. E., Director of Public Works -"--t-:/ CONTACT: Eric Heidemann, Assistant Director of Public Wo for Maintenance Operations 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 86-2 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) 86-2 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 Zone A assessment rate shall remain unchanged from the Fiscal Year 2018-19 rates. Zone B assessment rate is proposed to increase by 3.70 percent to 308.84 per benefit unit. 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 86-2 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 86-2 was formed on May 20, 1986, to maintain landscape improvements of various subdivisions or developments included within the District boundaries. Each subdivision and/or development listed below was required to annex into the District as a condition of property development either through the final map process or by Council Resolution. 1 of 28 June 18, 2019, Item #1.7 District 86-2, Zone A includes the followin• residential develo•ments: TRACT_ PROJECT;N'AME TTM 4185R Sunrise Ranch TTM 87- 12 Silver Ridge (aka Poway Villas) TTM 89- 03 Eagle Pointe (aka La Paz Summit) TPM 97-15 Paradise Development TTM 89-05 Southern Hills (aka Poway Summit Estates) District 86-2, Zone B residential develo•ments includes the followin.: TRACT PROJECTNAME' TTM 83-02 Sycamore Creek CUP 06-09 (M) Loma Cabrillo, LLC Fiscal Year 2019-20 assessments are proposed to remain at the Fiscal Year 2018-19 rate of 186.16 per year ($15.51 per month) per benefit unit for Zone A and increase from $297.82 to 308.84 ($24.82 per month to $25.74 per month) per benefit unit for Zone B. Proposition 218, passed by the California voters on November 5, 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. Zone A is being assessed at the approved maximum assessment rate of$186.16 per benefit unit and Zone B is being assessed less than the maximum of$468.66, at $308.84 per benefit unit. In 1998, property owners within the District received ballots for a proposed increase as specified under Assessment Law. Both Zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). Zone A had a majority protest for the increase, and therefore, failed to pass the ballot. Therefore, the assessment rate is proposed to remain unchanged from the Fiscal Year 1997-98 rate and Zone A is exempt from the procedures and approval process set forth in Section 4 of Article XIII D. The failure of an assessment increase by ballot for Zone A in Fiscal Year 1998-99 led to a reduction of maintenance services. Since then, the District has been unable to continue plant renovation and has performed limited tree maintenance. Services continue to be reduced to meet revenue and to accommodate unexpected repair needs that arise. It is proposed to reduce Zone A from service level B to service level C for Fiscal Year 2019-20. Zone B passed the 1998-99 ballot allowing for the option of an annual increase based on the San Diego Consumer Price Index on an as needed basis. Because projected revenues are declining, a CPI increase of 3. 70 percent in assessments is requested at this time. The last time a CPI increase was applied was in Fiscal Year 2008-09 at 2.3 percent. The assessment rate levied by the District for Zone B may be less than the maximum amount in any given year if not required to meet 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 order to meet those needs, then any proposed increase in the maximum assessment rate would require property owner balloting procedures as dictated by Article XIII D. 2 of 28 June 18, 2019, Item #1.7 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. Environmental Review: This action is not subject to California Environmental Quality Act review. Fiscal Impact: Revenues collected at $186.16 for Zone A and $308.84 for Zone B per benefit unit for an estimated total of$72,362.72 will be used for the District's maintenance costs during Fiscal Year 2019-20. A General Fund contribution of $6,369 ($3,356 for Zone A and $3,013 for Zone B) will be made based upon average maintenance of 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 86-2 for Fiscal Year 2019-20 B. 2019/2020 Engineer's Annual Levy Report Reviewed/Approved By: Reviewed By: Approved By: 11 Wendy Kaserman Alan Fenstermacher kris _reltine Assistant City Manager City Attorney City Manager 3 of 28 June 18, 2019, Item #1.7 4 of 28 June 18, 2019, Item #1.7 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 86-2 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 86-2 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, and attached hereto; WHEREAS, assessments will not increase for Zone A from the Fiscal Year 2018-19 assessment rate of $186.16 per benefit unit. The assessments in Zone B will increase from Fiscal Year 2018-19 from $297.82 per benefit unit to $308.84 per benefit unit; 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. The total general benefit contribution for Zones A and B has been calculated to be $6,369 ($3,356 and $3,013, respectively); 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. 86-2 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 ATTACHMENT A Resolution No. 19- Page 2 5 of 28 June 18, 2019, Item #1.7 shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written 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 86-2 2019/ 2020 ENGINEER'S ANNUAL LEVY REPORT INTENT MEETING: JUNE 18, 2019 PUBLIC HEARING: JULY 16, 2019 dir 1C'.- 27368 Via Industria Suite 200 Temecula.CA 92590 T 951.587.35001800.755.6864 F 951.587.35101888.326.6864 Property Tax Information Line WW I L L DANT.866.807.6864 June 18, 2019, Item #1.7ATTACHMENT B AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT Landscape Maintenance District 86-2 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. Th Dated this day of A f r t 1 2019. Willdan Financial Services Assessment Engineer On Behalf of the City of Poway By: Susa a Hernandez Project Manager, District Administration Services i By:QR FO Richard Kopecky Q,0 L. KOR. C. E. # 16742 c, Z, P 0/ C 16?42 4 EXP G 3v i5 J' ClV11, c OF C A1.\FCS¢\ 7 of 28 June 18, 2019, Item #1.7 TABLE OF CONTENTS I. OVERVIEW 1 A. INTRODUCTION 1 B. COMPLIANCE WITH CURRENT LEGISLATION 1 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2 II. DESCRIPTION OF THE DISTRICT 3 A. BOUNDARIES OF THE DISTRICT 3 B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS 4 C. PROPERTIES BENEFITING FROM IMPROVEMENTS 4 M. METHOD OF APPORTIONMENT 5 A. GENERAL 5 B. BENEFIT ANALYSIS 5 C. ASSESSMENT METHODOLOGY 7 D. MAXIMUM ASSESSMENT 8 IV. DISTRICT BUDGETS 9 A. DESCRIPTION OF BUDGET ITEMS 9 B. ZONE A BUDGET 10 C. ZONE B BUDGET 11 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 12 APPENDIX B - 2019/2020 ASSESSMENT ROLL 13 8 of 28 June 18, 2019, Item #1.7 W'wi LLDAN 1. 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 86-2 ("District") formed May 20, 1986, 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. 9 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 1 of 13June 18, 2019, Item #1.7 WWI LLDAN Article XIIID Section 5 (b) exempts the existing assessment amounts (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: 10 of 28 2019/ 2020 City of Poway Landscape Maintenance District 86-2 Page 2 of 13June 18, 2019, Item #1.7 Wwi L L DA N Repair, removal. or replacement of all or any part of any improvement. 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. Furthermore. the 1972 Act specifies that the "legislative body may. by resolution. determine that the estimated cost of the proposed improvements...is greater than can be conveniently raised from a single annual assessment and order that the estimated cost of those improvements. other than the costs of maintenance and servicing, be raised by an assessment levied and collected in installments over a period not to exceed 30 years.- In that event. the governing body may choose to do any of the following: Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments. Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed. including amounts for bonds issued to finance the estimated cost of the proposed improvements. l/. 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 Boundary Map shows the District boundary and the general location of District improvements. On February 25. 1992, by Council Resolution No. 92-039, the District was divided into two residential zones. Assessments for each zone within LMD 86-2 will be calculated on a per unit basis by dividing the required revenue by the total units within each District zone. No new improvements or assessed parcels were added to the District during Fiscal Year 2018/2019: District 86-2 Zone A (110 residential parcels assessed). includes: Tract Project Name TTM 4185R Sunrise Ranch TTM 87-12 Silver Ridge (aka Poway Villas) TTM 89-03 Eagle Pointe (aka La Paz Summit) TPM 97-15 Paradise Development TTM 89-05 Southern Hills (aka Poway Summit Estates) 11 of 28 2019/2020 City of Poway Landscape Maintenance Distnct 86-2 Page 3 of 13June 18, 2019, Item #1.7 Wwi L L DA N District 86-2 Zone B (168 residential parcels assessed) consists of: Tract Project Name TTM 83-02 Sycamore Creek CUP 06-09(M) Loma Cabrillo. LLC B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS Facilities to be maintained by Zone A of the District are defined as landscape improvements. including walls and fences adjacent to open space. within the right-of-ways and open space areas associated with annexed subdivisions and which are adjacent to portions of Poway Road and within portions of the interior of the Eagle Pointe (aka La Paz Summit) subdivision. Zone B landscape improvements are those adjacent to portions of Garden Road. Sycamore Valley Road. Quiet Valley Road. Hidden Valley Road. portions of the open space. and areas abutting the City's recreational trails and mini parks. 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 District's 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. The City has assigned 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. For Fiscal Year 2019/ 2020. Zone A is within Service Level C and Zone B is within Service Level A. C. 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 right-of-ways 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. 12 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 4 of 1 3June 18, 2019, Item #1.7 W"WILLDAN 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 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 13 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 5 of 13June 18, 2019, Item #1.7 WWILLDAN 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: 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 Assessment Law mandates that the City assess for special benefit only. and the City shall separate general benefit from special benefit. General benefit is defined as services provided to the public-at-large. Special benefit is defined as services provided at a level greater than the services provided to the public-at-large. The City's general benefit to the public-at-large is determined as the average expenditure from the General Fund for the maintenance of landscaped medians and right-of-ways. calculated on a per square foot basis. The City shall make a general benefit contribution to a district based on the City's average rate of expenditure from the General Fund for the various types of improvements applied to the square footage of similar types of improvements within the District. Zone A: No new improvements were added to be maintained during Fiscal Year 2019/ 2020: LANDSCAPE ELEMENT QUANTITY Landscaped Right-of-Ways (RMI) 27.533 Sq. Ft. Zone B: No new improvements were added to be maintained during Fiscal Year 2019/2020: LANDSCAPE ELEMENT QUANTITY Landscaped Right-of-Ways (RNV) 24.720 Sq. Ft. 14 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 6 of 13June 18, 2019, Item #1.7 Wwi [[DAN The City shall annually conduct an audit to determine the average expenditure from the General Fund for the maintenance of landscape improvements within the public right-of- ways or public easements. calculated on a per square foot basis. The general benefit for Fiscal Year 2019/ 2020 is determined to be: 0.1219 per square foot for landscape right-of-ways As part of the audit, the City shall determine the average expenditure from the General Fund for the maintenance of District landscape improvements. Based on an increase of 3.66 percent in the San Diego-Carlsbad Consumer Price Index (the average of All Urban Consumers and Urban Wage Earners and Clerical Workers). comparable services provided by the City of Poway staff for general landscape services. the general benefit for Fiscal Year 2019/2020 will increase from Fiscal Year 2018/2019, based on the contribution rate per square foot. at a maximum for this District: Zone A 27.533 sq ft landscaped R/VV X 0.1219 3,356.27 Zone B 24.720 sq ft. landscaped R/W X 0.1219 3.013.37 All other maintenance. operation. administrative, and incidental costs which exceed the City's general benefit contribution to the public-at-large are of special benefit and assessed to the District. The City shall have an option as to how it will make the general benefit contributions to the District. The City shall make its general benefit contribution by either: providing irrigation water to the District for irrigation of LMD improvements in an amount equal to the City's general benefit contribution, or paying directly to the District from the General Fund a dollar amount equal to the City's general benefit contribution. 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. Non-residential Land Uses All non-residential parcels shall be assessed proportional to special benefit received based on the average planned dwelling unit density throughout the urban areas of the City(four(4)dwelling units per acre). the equivalent of four (4) benefit units per acre. 15 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 7 of 13June 18, 2019, Item #1.7 Vwi L L DA N Non-residential land uses typically provide services and/or employment opportunities for the City that benefit all lands throughout the City. Since these non-residential land uses can occur throughout the City. the planned. average density of residential dwelling units per acre for the urban areas of the City has been calculated The non-residential land uses are considered to dislocate residential units. Therefore. the number of residential dwelling units dislocated. based on the average dwelling units per acre. has been assigned to non-residential parcels. This method determines an equivalent benefit to residential land uses. Appendix B details the calculation of the average residential units per acre planned within the urban areas of the City. Urban areas have been defined as the parcels receiving water and sewer services. In-Lieu Assessments Under provisions of City policy. parcels may contribute in-lieu assessments by providing equivalent maintenance services for District improvements within public right-of-ways or public easements immediately adjacent to their lands. No 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 right-of-ways. 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 assessment for Zone A is proposed to remain at the Fiscal Year 2018/ 2019 assessment rate of $186.16 per benefit unit. Zone B's calculated Fiscal Year 2019/2020 assessment is proposed to be $308.84 per benefit unit. which is a 3.70% increase from Fiscal Year 2018/2019's assessment rate of 297.82. D. MAXIMUM ASSESSMENT The approved maximum assessment rate for Zone A is $186 16 per benefit unit. Zone B is being assessed less than maximum of $468.66. at $ 308.84 per benefit unit. In 1998. property owners within the District received ballots as specified under Assessment Law. Both zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). Zone A (Sunrise Ranch. Silver Ridge and Eagle Pointe) did not have a consensus for the increase. and therefore, failed to pass the ballot. Zone B (Sycamore Creek) passed the ballot allowing for the option of an annual increase based on the San Diego- Carlsbad Consumer Price Index on an as needed basis. The assessment rate levied by the District for Zone B may be less than the maximum amount in any given year if not required to 16 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 8 of 13June 18, 2019, Item #1.7 W'7WILLDAN 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 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 IV. 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, 2019 and ending June 30, 2020. 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. 17 of 28 2019/ 2020 City of Poway Landscape Maintenance District 86-2 Page 9 of 13June 18, 2019, Item #1.7 W"wi [[DAN B. ZONE A BUDGET Fiscal Year Fiscal Year Fiscal Year BUDGET ITEMS 2017/20181') 2018/201913) 2019/2020(3) EXPENDITURES: Maintenance 13,550 S16 116 10,700 Water/power 6.966 4.261 7,920 Administration' 3.866 5 910 5.910 Total Expenditures 24,382 26,287 24,530 REVENUES City General Benefit Contribution 3.144 3,238 3.356 Assessment Revenue 20.483 20.478 20.478 Interest Revenue 381 320 320 Grant Revenue 0 0 0 Capital Project Closeout 0 0 0 Miscellaneous 0 0 0 Total Revenues 24,008 24,036 24,154 Total Number of Parcels 1 1 Cl Total Parcels Levied 1 1 C Total EBU's Rate per EBU (Equivalent Benefit Units) 186.16 Maximum Rate per EBU 186.16 OPERATING RESERVE Beginning Reserve Balance 12.219 12,191 13,144 Transfers In/Out(CIP)346 3.204 503) Reserve Fund Activity 374) 2,251) 376) Estimated Ending Reserve Balance 12,191 13,144 12,265 CAPITAL IMPROVEMENT RESERVE CIP Fund Balance 20,915 20.569 17,365 CIP Transfers In/Out(Operating Reserve) 346) 3.204) 503 CIP Projects 0 0 0 estimated Ending CIP Reserve Balance $20,569 17,365 17,868 1) Actual figures per Finance Fiscal Year 2017/2018 activity sheets 2) Approved budget 131 Proposed budget. 4) Includes cost allocation City staff support services. 18 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 10 of 13June 18, 2019, Item #1.7 W7wi LL DA N C. ZONE B BUDGET Fiscal Year Fiscal Year Fiscal Year BUDGET ITEMS 2017/2018( 1) 2018/2019( 2) 2019/ 2020(3) EXPENDITURES: Maintenance 30.525 33,553 35.550 Water/power 17,439 17,051 19.140 Administration° 7 695 12 030 12,030 Total Expenditures 55,659 62,634 66,720 REVENUES City General Benefit Contribution 52.823 2.907 3 013 Assessment Revenue 50.058 50.034 51.885 Interest Revenue 1.656 1.300 1 300 Grant Revenue 0 0 0 Capital Project Closeout 0 0 Miscellaneous 0 0 0 Total Revenues 54,537 54,241 56,198 Total Number of Parcels 168 Total Parcels Levied 168 Total EBU's 168 Rate per EBU (Equivalent Benefit Units) 308.84 Maximum Rate per EBU 468.66 OPERATING RESERVE Beginning Reserve Balance 22.055 27,830 31,317 Transfers In/Out(CIP) 6.897 11.880 12.565 Reserve Fund Activity 1.122) 8.393) 10.522) Estimated Ending Reserve Balance 27,830 31,317 33,360 CAPITAL IMPROVEMENT RESERVE CIP Fund Balance 115.395 108.499 96.618 CIP Transfers In/Out Operating Reserve) 6.897) 11 880) 12.565) CIP Projects 0 0 0 estimated Ending CIP Reserve Balance 108,498 96,618 84,053 I) Actual figures per Finance Fiscal Year 2017/2018 activity sheets 2) Approved budget 3)Proposed budget. 4) Includes cost allocation City staff support services. 19 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 11 of 13June 18, 2019, Item #1.7 Vwi LLDAN APPENDIX A - DISTRICT ASSESSMENT DIAGRAM A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department. during normal business hours. 20 of 28 2019/2020 City of Poway Landscape Maintenance District 86-2 Page 12 of 13June 18, 2019, Item #1.7 Wwi LLDAN 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 the "Fiscal Year 2019/2020 Assessment Roll", and is on file with the City Clerk and is by reference made a part of this Report. 21 of 28 2019/2020 City of Poway Landscape Maintenance Distnct 86-2 Page 13 of 13June 18, 2019, Item #1.7 APPENDIX B1 City of Poway Landscape Maintenance District 86-2 Zone A Fiscal Year 2019/2020 Preliminary Roll Assessor Parcel Number Dwelling Benefit landuse Assessment Units Units 321-180-90-00 1 1.00 RESIDENTIAL 186 16 321-180-91-00 1 1 00 RESIDENTIAL 186 16 321-180-92-00 1 1 00 RESIDENTIAL 186 16 321-180-93- 00 1 1 00 RESIDENTIAL 186 16 321-380-01-00 1 1.00 RESIDENTIAL 186 16 321-380-02-00 1 1 00 RESIDENTIAL 186 16 321-380-04-00 1 1 00 RESIDENTIAL 186 16 321-380-05-00 1 1 00 RESIDENTIAL 186 16 321-380-06-00 1 1 00 RESIDENTIAL 186 16 321-380-07-00 1 1 00 RESIDENTIAL 186 16 321-380-08- 00 1 1 00 RESIDENTIAL 186 16 321-380-09- 00 1 1 00 RESIDENTIAL 186 16 321-380-10-00 1 1 00 RESIDENTIAL 186 16 321-380-11-00 1 1 00 RESIDENTIAL 186 16 321-380-12-00 1 1 00 RESIDENTIAL 186 16 321-380-13-00 1 1 00 RESIDENTIAL 186 16 321-380-14-00 1 1 00 RESIDENTIAL 186 16 321-380-15-00 1 100 RESIDENTIAL 18616 321-380-16-00 1 1 00 RESIDENTIAL 186 16 321-380-17-00 1 1 00 RESIDENTIAL 186 16 321-380-18-00 1 1.00 RESIDENTIAL 186 16 321-380-19-00 1 1 00 RESIDENTIAL 186 16 321-380-20-00 1 1 00 RESIDENTIAL 186 16 321-380-21-00 1 1 00 RESIDENTIAL 186 16 321-380-22-00 1 1 00 RESIDENTIAL 186 16 321-380-23-00 1 1 00 RESIDENTIAL 186 16 321-380-24-00 1 1 00 RESIDENTIAL 186 16 321-380-25- 00 1 1 00 RESIDENTIAL 186 16 321-380-26-00 1 1.00 RESIDENTIAL 186 16 321-380-27-00 1 1 00 RESIDENTIAL 186 16 321-380-28-00 1 1 00 RESIDENTIAL 186 16 321-380-29- 00 1 1 00 RESIDENTIAL 186 16 321-380-30-00 1 1 00 RESIDENTIAL 186 16 321-380-31-00 1 1 00 RESIDENTIAL 186 16 321-380-32-00 1 1 00 RESIDENTIAL 186 16 321-380-33-00 1 1 00 RESIDENTIAL 186 16 321-380-34-00 1 1 00 RESIDENTIAL 186 16 321-380-35-00 1 1 00 RESIDENTIAL 186 16 321-380-36-00 1 1 00 RESIDENTIAL 186 16 321-420-01-00 1 1 00 RESIDENTIAL 186 16 321-420-02-00 0 100 RESIDENTIAL 18616 321420-03-00 1 1 00 RESIDENTIAL 186 16 321-420-04-00 1 1 00 RESIDENTIAL 186 16 321-420-05-00 1 1 00 RESIDENTIAL 186 16 lilldan Financial Services Zone A Preliminary Roll 22 of 28 June 18, 2019, Item #1.7 Assessor Parcel Number Dwelling Benefit Landuse Assessment Units Units 321-420-06- 00 1 1.00 RESIDENTIAL 186 16 321-420-07-00 2 100 RESIDENTIAL 186.16 321-420-08-00 1 100 RESIDENTIAL 186 16 321-420-09-00 1 1.00 RESIDENTIAL 186 16 321-420-10-00 1 1.00 RESIDENTIAL 186 16 321-420-11-00 1 1 00 RESIDENTIAL 186 16 321-420-12-00 1 1 00 RESIDENTIAL 186 16 321-420-13-00 1 1 00 RESIDENTIAL 186 16 323-460-01-00 1 1 00 RESIDENTIAL 186 16 323-460-02-00 1 1 00 RESIDENTIAL 186.16 323-460-03- 00 1 100 RESIDENTIALI 186 16 323-460-04-00 1 1 00 RESIDENTIAL 186 16 323-460-05- 00 1 1 00 RESIDENTIAL 186 16 323-460-06-00 1 1 00 RESIDENTIAL 186 16 323-460-07-00 1 1.00 RESIDENTIAL 186.16 323- 460-08-00 1 1 00 RESIDENTIAL 186 16 r32360-09- 00 1 1 00 RESIDENTIAL 186 16 323-460-10-00 1 1 00 RESIDENTIAL 186 16 323-460-11-00 1 1 00 RESIDENTIAL 186 16 323-460-12-00 1 1 00 RESIDENTIAL 186 16 323-460-13-00 1 1 00 RESIDENTIAL 186 16 323-460-14-00 1 1 00 RESIDENTIAL 186 16 32360-15-00 1 1 00 RESIDENTIAL 186 16 323-460-16-00 1 1 00 RESIDENTIAL 186 16 323-460-17-00 1 1 00 RESIDENTIAL 186 141 323-460-18-00 1 1.00 RESIDENTIAL 186 18 323-460-19-00 1 1 00 RESIDENTIAL 186 1$ 323-460-20- 00 1 1 00 RESIDENTIAL 186 16 323-460-21-00 1 1 00 RESIDENTIAL 186 16 323-460-22-00 1 1 00 RESIDENTIAL 186 16 323-460-23-00 1 1 00 RESIDENTIAL 186 1 323-460-24-00 1 1 00 RESIDENTIAL 186 1 323-460-25-00 1 1 00 RESIDENTIAL 186 16 323-460-26-00 1 1 00 RESIDENTIAL 186 16 323-460-27-00 1 1 00 RESIDENTIAL 186 16 323-460-28-00 1 1 00 RESIDENTIAL 186 16 323-460-29-00 1 1 00 RESIDENTIAL 186 16 323-460-30-00 1 1 00 RESIDENTIAL 186 16 323-460-31-00 1 1 00 RESIDENTIAL 186 16 323-460-32-00 1 1.00 RESIDENTIAL 186 16 323-460-33-00 1 1 00 RESIDENTIAL 186 16 323-460-34-00 1 1 00 RESIDENTIAL 186 16 323-460-35-00 1 1 00 RESIDENTIAL 186 16 323-461-01-00 1 1 00 RESIDENTIAL 186 16 323-461-02-00 1 1 00 RESIDENTIAL 186 16 323-461-03-00 1 1 00 RESIDENTIAL 186 16 323-461-04-00 1 1 00 RESIDENTIAL 186 16 323-461-05-00 1 1 00 RESIDENTIAL 186 16 Illi 323-461-06-00 1 1 00 RESIDENTIAL 186 16 Wdldan Financial Services 23 of 28 June 18, 2019, Item #1.7 Assessor Parcel Number Dwelling Benefit Landuse Assessment Units Units 323- 461-07-00 1 1 00 RESIDENTIAL 186.16 323-461-08-00 1 1.00 RESIDENTIAL 186.16 323-461-09-00 1 1.00 RESIDENTIAL 186 16 323-461-10-00 1 1.00 RESIDENTIAL 186 16 323-461-11-00 1 1.00 RESIDENTIAL 186 16 323-461-13-00 1 1 00 RESIDENTIAL 186 16 323-461-14-00 1 1 00 RESIDENTIAL 186 16 323- 461-15-00 1 1 00 RESIDENTIAL 186 16 323-461-16-00 1 1 00 RESIDENTIAL 186 16 323-461-17-00 1 1.00 RESIDENTIAL 186 16 323-461-18-00 1 1 00 RESIDENTIAL 186 16 323-461-19-00 1 1 00 RESIDENTIAL 186 16 323-461-20-00 1 100 RESIDENTIAL 18616 323-461-21-00 1 1 00 RESIDENTIAL 186 16 323-461-22-00 1 1 00 RESIDENTIAL 186.16 323-461-23- 00 1 1 00 RESIDENTIAL 186.16 323-461-24-00 1 1 00 RESIDENTIAL 186 16 TOTALS 110.0 20,477.60 TOTAL PARCEL COUNT 110 Willdan Financial Services Zone A Preliminary Roll Page 3 of 3 24 of 28 June 18, 2019, Item #1.7 APPENDIX B2 City of Poway Landscape Maintenance District 86-2 Zone B Fiscal Year 2019/2020 Preliminary Roll Assessor Parcel Number Dwelling Benefit Landes. Assessment Units Units 323-070-65-00 2 1.00 RESIDENTIAL 308.84 323-071-21-00 0 1.00 OPEN SPACE 30884 323-080-05-00 0 1 00 OPEN SPACE 308 84 323-441-01-00 1 100 RESIDENTIAL 308 84 323-441-02- 00 1 100 RESIDENTIAL 308 84 323-441-03- 00 1 100 RESIDENTIAL 308 84 323-441-04-00 1 100 RESIDENTIAL 308 84 323-441-05-00 1 1 00 RESIDENTIAL 308 84 323-441-06- 00 1 1 00 RESIDENTIAL 308 84 323-441-07-00 1 1 00 RESIDENTIAL 308 84 323-441-08-00 1 100 RESIDENTIAL 308 84 323-441-09-00 1 1 00 RESIDENTIAL 308 84 323-441-10-00 1 1 00 RESIDENTIAL 308 84 323-441-11-00 1 100 RESIDENTIAL 308 84 323-441-12-00 1 1 00 RESIDENTIAL 308 84 323-441-13-00 1 1.00 RESIDENTIAL 308 84 323-441-14-00 1 1 00 RESIDENTIAL 308 84 323-441-15-00 1 1 00 RESIDENTIAL 308 84 323-441-16- 00 1 100 RESIDENTIAL 308 84 323-441-17- 00 1 1 00 RESIDENTIAL 308 84 323-441-18-00 1 100 RESIDENTIAL 308 84 323-441-19-00 1 1 00 RESIDENTIAL 308 84 323-441-20-00 1 1 00 RESIDENTIAL 308 84 323-441-21-00 1 1 00 RESIDENTIAL 308 84 323-441-22-00 1 1 00 RESIDENTIAL 308 84 323-441-23-00 1 100 RESIDENTIAL 308 84 323-441-24-00 1 1 00 RESIDENTIAL 308 84 323-441-25-00 1 1 00 RESIDENTIAL 308 84 323-441-26-00 1 1.00 RESIDENTIAL 308 84 323-441-27-00 1 1 00 RESIDENTIAL 308 84 323-441-28-00 1 1 00 RESIDENTIAL 308 84 323-441-29-00 1 1 00 RESIDENTIAL 308 84 323-441-30-00 1 100 RESIDENTIAL 308 84 a 323-441-31-00 1 100 RESIDENTIAL 30884 323-441-32- 00 1 1.00 RESIDENTIAL 308 84 323-441-33-00 1 100 RESIDENTIAL 308 84 323-441-34- 00 1 1 00 RESIDENTIAL 308 84 323-441-35-00 1 1 00 RESIDENTIAL 308 84 323-441-36-00 1 1 00 RESIDENTIAL 308 84 323-441-37-00 1 100 RESIDENTIAL 308 84 323-442-01-00 1 1.00 RESIDENTIAL 308 84 323-442-02-00 1 1 00 RESIDENTIAL 308 84 323-442-03-00 1 1 00 RESIDENTIAL 308 84 323-442-04-00 1 1 00 RESIDENTIAL 308 84 Wlldan Financial Services one B Preliminary Roll 25 of 28 June 18, 2019, Item #1.7 Assessor Parcel Number Dwelling Benefit Landuse Assessment Units Units 323-442-05-00 1 1 00 RESIDENTIAL 308 84 323-442-06- 00 1 1 00 RESIDENTIAL 308 84 323-442-07-00 1 1 00 RESIDENTIAL 308 84 323-442-08-00 1 1 00 RESIDENTIAL 308 84 323-442-09-00 1 1 00 RESIDENTIAL 308 84 323-442-10-00 1 1 00 RESIDENTIAL 308 84 323-442-11-00 1 100 RESIDENTIAL 308 84 323-442-12-00 1 1 00 RESIDENTIAL 308 84 323-442-13-00 1 1 00 RESIDENTIAL 308 84 323-442-14-00 1 1 00 RESIDENTIAL 308 84 323-442-15-00 1 1.00 RESIDENTIAL 308 84 323-442-16-00 1 1 00 RESIDENTIAL 308 84 323-442-17-00 1 1 00 RESIDENTIAL 308 84 323-442-18- 00 1 1 00 RESIDENTIAL 308 84 323-442-19-00 1 1.00 RESIDENTIAL 308 84 323-442-20-00 1 1 00 RESIDENTIAL 308 84 323-442-21-00 1 100 RESIDENTIAL 308 84 323- 442-22-00 1 1 00 RESIDENTIAL 308 84 323- 442-23-00 1 1 00 RESIDENTIAL 308 84 323-442-24-00 1 1 00 RESIDENTIAL 308 84 323-442-25-00 2 1 00 RESIDENTIAL 308 84 323-442-26-00 1 1 00 RESIDENTIAL 308 84 323-442-27-00 1 1 00 RESIDENTIAL 308 84 323-442-28-00 1 1 00 RESIDENTIAL 308 84 323-442-29-00 1 1 00 RESIDENTIAL 308 84 323-442-32-00 1 1 00 RESIDENTIAL 308 84 323-442-33-00 0 1 00 RESIDENTIAL 308 84 323-451-01-00 1 1 00 RESIDENTIAL 308 84 323-451-02-00 1 100 RESIDENTIAL 308 84 323-451-03-00 1 1 00 RESIDENTIAL 308 84 323-451-04-00 1 1 00 RESIDENTIAL 308 84 323-451-05-00 1 1 00 RESIDENTIAL 308 84 323-451-06-00 1 1.00 RESIDENTIAL 308 84 323-451-07-00 1 100 RESIDENTIAL 308 84 323-451-08-00 1 100 RESIDENTIAL 308 84 323-451-09-00 1 1 00 RESIDENTIAL 308 84 323-451-10-00 1 100 RESIDENTIAL 308 84 323-451-11-00 1 100 RESIDENTIAL 308 84 323-451-12-00 1 1 00 RESIDENTIAL 308 84 323-451-13-00 1 1 00 RESIDENTIAL 308 84 323-451-14-00 1 100 RESIDENTIAL 308 84 323-451-15-00 1 1 00 RESIDENTIAL 308 84 323-451-16-00 1 100 RESIDENTIAL 308 84 323-451-17-00 1 1 00 RESIDENTIAL 308 84 323451-18-00 1 1 00 RESIDENTIAL 308 84 323- 451-19-00 1 1 00 RESIDENTIAL 308 84 323-451-20-00 1 100 RESIDENTIAL 308 84 323- 451-21-00 1 100 RESIDENTIAL 308 84 323-451-22-00 1 100 RESIDENTIAL 308 84 Witldan Financial Services 26 of 28 June 18, 2019, Item #1.7 Assessor Parcel Number Dwelling Benefit Landuse Assessment Units Units 323-451-23-00 1 1 00 RESIDENTIAL 308 84 323-451-24-00 1 1 00 RESIDENTIAL 308 84 323-451-25-00 1 1 00 RESIDENTIAL 308 84 323- 451-26- 00 1 100 RESIDENTIAL 308 84 323-451-27-00 1 100 RESIDENTIAL 308 84 323-451-28-00 1 1 00 RESIDENTIAL 308 84 323-451-29-00 1 100 RESIDENTIAL 308 84 323-451-30-00 1 100 RESIDENTIAL 308 84 323-451-31-00 1 1 00 RESIDENTIAL 308 84 323-451-32-00 1 1 00 RESIDENTIAL 308 84 323-451-33-00 1 1 00 RESIDENTIAL 308 84 323-451-34-00 1 1 00 RESIDENTIAL 308 84 323-451-35-00 1 1 00 RESIDENTIAL 308 84 323-451-36-00 1 100 RESIDENTIAL 308 84 323-451-37-00 1 1 00 RESIDENTIAL 308 84 323-451-38-00 1 100 RESIDENTIAL 308 84 323-451-39- 00 1 1 00 RESIDENTIAL 308 84 323-451-40`00 1 1 00 RESIDENTIAL 308 84 323-451-41-00 1 1 00 RESIDENTIAL 308 84 323-451-42-00 1 100 RESIDENTIAL 308 84 323-451-43-00 1 1 00 RESIDENTIAL 308 84 323-451-44-00 1 1 00 RESIDENTIAL 308 84 323-451-45-00 1 1 00 RESIDENTIAL 308 84 323451-4600 1 1 00 RESIDENTIAL 308 84 323-451-47-00 1 1 00 RESIDENTIAL 308 84 323-451-48-00 1 1 00 RESIDENTIAL 308 84 323-451-49-00 1 1 00 RESIDENTIAL 308 84 323-451-50- 00 1 100 RESIDENTIAL 308 84 323-451-51-00 1 100 RESIDENTIAL 30884 323-451-52-00 1 100 RESIDENTIAL 308 84 323-451-53- 00 1 100 RESIDENTIAL 308 84 323-451-54- 00 1 100 RESIDENTIAL 30884 323-451-55-00 323-451-56- 00 1 100 RESIDENTIAL 308 84 1 100 RESIDENTIAL 308 84 323-452-01-00 1 100 RESIDENTIAL 308 84 323-452-02-00 1 100 RESIDENTIAL 308 84 323-452-03- 00 1 100 RESIDENTIAL 308 84 323-452-04-00 1 100 RESIDENTIAL 308 84 323-452-05- 00 1 100 RESIDENTIAL 308 84 323-452-06 00 1 1 00 RESIDENTIAL 308 84 323-452-07-00 1 100 RESIDENTIAL 308 84 323- 452-08-00 1 100 RESIDENTIAL 308 84 323-452-09-00 1 1 00 RESIDENTIAL 308 84 323-452-10-00 1 1 00 RESIDENTIAL 308 84 el 323-452-11-00 1 100 RESIDENTIAL 308 84 323-452-12-00 1 100 RESIDENTIAL 308 84 P323-452-13-00 1 1 00 RESIDENTIAL 308 84 323-452-14-00 1 100 RESIDENTIAL 308 84 323-452-15-00 1 100 RESIDENTIAL 308 84 WIldan Financial Services Zone B Preliminary Roll Page 3 of 4 27 of 28 June 18, 2019, Item #1.7 Assessor Parcel Number Dwelling Benefit Landuse Assessment Units Units 323-452-16-00 1 1.00 RESIDENTIAL 308 84 323- 452-17-00 1 1 00 RESIDENTIAL 308 84 323-452-18-00 1 1.00 RESIDENTIAL 308 84 323-452-19-00 1 1 00 RESIDENTIAL 308 84 323-452-20-00 1 1 00 RESIDENTIAL 308 84 323-452-21-00 1 1 00 RESIDENTIAL 308 84 i1323-452-22-00 1 00 RESIDENTIAL 308 84 323-452-23-00 1 1 00 RESIDENTIAL 308 84 323-452-24-00 1 1 00 RESIDENTIAL 308 84 323-452-25-00 1 1.00 RESIDENTIAL 308 84 323-452-26-00 1 1 00 RESIDENTIAL 308 84 323-452-27-00 1 1 00 RESIDENTIAL 308 84 323-452-28-00 1 1 00 RESIDENTIAL 308 84 323-452-29-00 1 1 00 RESIDENTIAL 308 84 323-452-30-00 1 1.00 RESIDENTIAL 308 84 323-452-31-00 1 100 RESIDENTIAL 308 84 323-452-32-00 1 1 00 RESIDENTIAL 308 84 323-452-33- 00 1 1 00 RESIDENTIAL 308 84 323-452-34-00 1 1 00 RESIDENTIAL 308 84 323-452-35-00 1 1 00 RESIDENTIAL 308 84 323-452-36-00 1 1 00 RESIDENTIAL 308 84 323-452-37-00 1 1 00 RESIDENTIAL 308 84 323-452-38-00 1 1 00 RESIDENTIAL 308 84 323-452-39-00 1 1 00 RESIDENTIAL 308 84 323-452-40-00 1 1 00 RESIDENTIAL 308 84 323-452-41-00 1 1 00 RESIDENTIAL 308.84 TOTALS 168.00 51,885.12 TOTAL PARCEL COUNT 168.00 Wlldan Financial Services Zone B Preliminary Roll Page 4 of 4 28 of 28 June 18, 2019, Item #1.7