Res 20-040RESOLUTION NO. 20-040
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 86-1 FOR FISCAL YEAR 2020-21
AND APPROVING THE ENGINEER'S REPORT
WHEREAS, the City Council of the City of Poway desires to levy and collect assessments
within Poway Landscape Maintenance District 86-1 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 2019-20 assessment rate
of $243.04 per benefit unit for Zone A;
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 Zone A, has been calculated to be $49,512;
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote
on November 5, 1996), the collection of Fiscal Year 2020-21 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 and sound walls within said territory.
follows:
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as
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. 86-1 for Fiscal Year 2020-21 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 21 2020, 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
Resolution No. 20-040
Page 2
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 percent 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, 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 16th day of June, 2020 by the following vote, to wit:
AYES: MULLIN, GROSCH, FRANK, VAUS
NOES: NONE
ABSENT: NONE
DISQUALIFIED: LEONARD
Steve Vaus, Mayor
ATTEST:
Faviola Medina, ' C, City Clerk
Resolution No. 20-040
Dnrvo 2
1
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
City of Poway
Landscape Maintenance
District 86-1
2020/2021 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: J UNE 16, 2020
PUBLIC HEARING: JULY21, 2020
Wwi LLDAN
ATTACHMENT B
Resolution No. 20-040
Page 4
AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-1
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 2020/2021, 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 , 2020.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By:
Susan Hernandez
Project Manager, District Administration Services
By:
Richard Kopecky
R. C. E. # 16742
Resolution No. 20-040
Page 5
TABLE OF CONTENTS
1. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
11. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS 4
C. PROPERTIES BENEFITING FROM IMPROVEMENTS 5
Ill. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. BENEFIT ANALYSIS 6
C. ASSESSMENT METHODOLOGY 8
D. MAXIMUM ASSESSMENT RATE 9
IV. DISTRICT BUDGETS 9
A. DESCRIPTION OF BUDGET ITEMS 9
B. LMD 86-1 BUDGET 10
V. APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 11
VI. APPENDIX B - 2020/2021 ASSESSMENT ROLL 13
Resolution No. 20-040
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/. 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 86-1 ("District") formed June 12,
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 the 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") has been prepared pursuant to Chapter 1, Artide
4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and
approval of the improvements and services to be provided within the District. This Report
describes the District, any proposed changes to the District and its improvements, the parcels to
be assessed, and the proposed assessments related thereto to fund the costs and expenses
required to service and maintain designated improvements within the District that provide special
benefits to those parcels for Fiscal Year 2020/2021. Annually, the City establishes the District's
assessments based on the special benefit received by the properties in the District and the
associated net special benefit expenses resulting from an estimate of the costs to maintain,
operate and service the improvements in conjunction with available revenues including fund
balances, general benefit contributions, additional City contributions, and current assessment
limits. Each parcel is assessed proportionately only for 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 or confirm the Report as
submitted. Following final approval and confirmation of the assessments, the Council may order
the levy and collection of assessments for Fiscal Year 2020/2021 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 2020/2021.
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
Resolution No. 20-040
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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 (approved original
assessment rates including any applicable annual escalation factor) from the procedural
requirements of Article XIIID, Section 4.
The provisions of Article XII ID 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 convenientforthe 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
• 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.
I/. 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.
On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District 86-1
("District") was divided into two subzones: 86-1 Zone A ("Zone A") for residential and 86-1 Zone
B ("Zone B") for commercial. Assessments for LMD 86-1 Zone Awill be calculated on a per unit
basis by dividing the required revenue by the total units within each district. The Church of Latter
Day Saints ("LDS Poway Chapel") is the only parcel within LMD 86-1 Zone B. By agreement, this
parcel is maintained by the church for perpetuity at no cost to the District.
Resolution No. 20-040
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District 86-1 Zone A is comprised of the residential parcels within the following
developments:
Tract
Project Name
TTMs 4090R, 4091 R, 4092R, 4093R
TTM 3545
TTM 4158
TTM 84-08
TTM 89-13
TTM 89-13R
TTM 89-13R
TTM 89-13R
TTM 98-02
TTM 99-03
MDRA 98-71
MDRA 01-38
MDRA 05-59
TTM 00-02
TTM 02-01
PM15384 (Par 1, 2, 3 and 4)
MAP 15725
ROS 4063
TTM 86-01
MDRA 04-02
TTM 87-05
TTM 88-15
Bridlewood
Piedmont Park
Stone Canyon Ranch
The Grove
Old Coach Collection
The Heritage, Phase I, Unit I
The Heritage, Phase I, Unit III
The Heritage, Phase I, Unit IV
North Point
Vision Homes
Kennedy Family Trust
Wells Trust
Garczynski
Malone
BBA Partners
Custom Homes
Milpitas -Fleming Associates
Seaman Gregg
Huntington Gate, I and II
Sedehi/Fard
Serenata
Green Valley Estates
District 86-1 Zone B (one non-residential unit) consists of:
Tract Project Name
TPM 90-06
LDS Poway Chapel
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
The improvements to be maintained by the District are defined as landscape improvements
within the right-of-ways and open space areas associated with the development of the
subdivisions and parcels within the District. The improvements are considered to be either
installed in direct connection with the development of those properties or were installed for the
benefit of those properties as a result of property development or potential development of those
properties and were considered necessary for the development of those properties to their full
and best use. These improvement areas within the District may include, but are not limited to
landscaping adjacent to the developments along portions of Espola Road, Titan Way, Painted
Desert Road, Woodland Parkway, Summer Sage Road, Lake Poway Road, Riparian Road,
Sunset Drive, Del Poniente Road and Twin Peaks Roads. Some of the District improvement
areas are currently maintained by the adjacent property owner or property owners through a
Homeowner's Association where property owners are not assessed for the maintenance of those
improvements.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The City, prior to commencement of work, shall approve repairs or reconstruction of any
Resolution No. 20-040
Page 10
walls or fences adjacent to the District landscape areas. Should the property owners desire to
include major repairs or reconstruction within the City'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 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.
Zone A is within Service Level B for Fiscal Year 2020/2021.
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 the "Landscape and Lighting Act of 1972", applicable provisions of
"Proposition 218", and provisions of the "Proposition 218 Omnibus Implementation Act"
("Assessment Law") and in this Report, shall be assessed to those properties determined to
receive special benefit from the District's improvements.
III. 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 se rvicing
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 requiresthata parcel's assessment may not exceed the reasonable cost
of the proportional special benefit conferred on that parcel. Article XI I ID 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
Resolution No. 20-040
Page 11
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 be nefit 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:
• 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 propertywithin 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.
Resolution No. 20-040
Page 12
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.
No new improvements are proposed to be added for Fiscal Year 2020/2021:
LANDSCAPE ELEMENT QUANTITY
Landscaped right-of-ways
Landscaped right-of-ways with soundwall
Landscaped median
370,369 Sq. Ft.
2,275 Sq. Ft.
8,929 Sq. Ft.
The City shall annually 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 2020/2021 is
determined to be:
$0.1245 per square foot for landscape right-of-ways,
$0.3183 per square foot for landscape right-of-ways with soundwall, and
$0.2998 per square foot for landscape medians,
The City shall determine the average expenditure from the General Fund for the maintenance of
District landscape improvements. Based on an increase of 2.16 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 2020/2021 will increase from Fiscal Year
2019/2020, based on the contribution rate per square foot, at a maximum for this District:
ZONE A
370,369 sq. ft. landscaped R/W
2,275 sq. ft. landscape R/W with soundwall
8,929 sq. ft. landscaped medians
Total
X $0.1245
X $0.3183
X $0.2998
= $46,110.94
= 724.13
= 2,676.91
$49,511.98
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.
Resolution No. 20-040
Page 13
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 benefitfor 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 dwelling
units per acre), the equivalent of four (4) benefit units per acre.
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 assig ned to non-residential lands. 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 new parcels within the District are scheduled to contribute in -lieu assessments in Fiscal Yea
2020/2021. The Church of Latter Day Saints has agreed to maintain the right-of-ways bordering
their property for perpetuity. Green Valley Estates is currently maintaining the landscaping along
Lake Poway Road by an agreement with its homeowner's association.
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. The Church of Latter Day Saints has agreed to maintain the right-of-ways bordering
their property for perpetuity. In addition, Green Valley Estates is currently maintaining the
landscaping along Lake Poway Road by an agreement with its homeowner's association.
Resolution No. 20-040
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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 2020/2021 proposed assessment for each parcel were calculated and
are shown in the Assessment Roll (Appendix B).
• The calculated Fiscal Year 2020/2021 assessment for Zone A is proposed to remain at
the Fiscal Year 2019/2020 assessment rate of $243.04 per benefit unit.
• Zone B's calculated Fiscal Year 2020/2021 assessment is proposed to remain at zero
dollars.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rate for the District was established and has remained at
$243.04 per benefit unit for Zone A. The District currently has no approved escalation factor for
increasing the maximum assessment rate for Zone A. 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 order to meet those
needs, then any proposed increase in the maximum assessment rate would require property
owner balloting procedures as dictated by Article XII ID. In 2018, property owners received ballots
specified under Assessment Law. Zone A was balloted for an increase in assessments with
annual cost indexing based on the annual San Diego -Carlsbad Consumer Price Index (SD -CPI).
Zone A did not have a consensus for the increase, and therefore, failed to pass the ballot
/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 2020/2021,
commencing July 1, 2020 and ending June 30, 2021, 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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Page 15
B. LMD 86-1 BUDGET
BUDGET ITEMS
Fiscal Year Fiscal Year Fiscal Year
2018/2019(1) 2019/2020(2) 2020/2021(3)
EXPENDITURES:
Maintenance
Water/power
Administration(4)
Total Expenditures
$116,167
94,000
52,900
$93, 845
144,180
38,660
$98,423
130,094
36,923
$263, 067
REVENUES
City General Benefit Contribution $148,427
Assessment Revenue 231,860
Interest Revenue 7,460
Miscellaneous 0
$276,685 $265,440
$48,478
231,860
5,000
0
$49,512
231,860
3,140
0
Total Revenues $387,747
Total Number of Parcels
DISTRICT STATISTICS
Total Parcels Levied
Total EBU's
Rate per EBU (Equivalent Benefit Units)
Maximum Rate per EBU
OPERATING RESERVE
Beginning Reserve Balance
Transfers In/Out (CIP)
Reserve Fund Activity
Estimated Ending Reserve Balance
$141,464
(134,610)
124,680
$285,338
$131,534
(1,844)
8,653
$284,512
1,008
954
954
$243.04
$243.04
$138,343
(24,695)
19,072
$131,534
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $157,966
CIP Transfers In/Out (Operating Reserve) 134,610
CIP Projects 0
$138,343 $132,720
$292, 576
1,844
0
$294,420
24,695
0
Estimated Ending CIP Reserve Balance $292,576
$294,420 $319,115
(1)
(2)
(3)
(4)
Actual figures per Finance Fiscal Year 2018/2019 activity sheets.
Approved budget.
Proposed budget.
Includes cost allocation City staff support services.
Resolution No. 20-040
Page 16
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.
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Page 17
EXHIBIT A
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LMD 86-1 PLANNING AREA
Resolution No. 20-040
Page 18
V. APPENDIX B - 2020/2021 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 2020/2021 Assessment Roll," and is on file with the City
Clerk and is by reference made a part of this Report.
Resolution No. 20-040
Page 19
APPENDIX B
City of Poway
Landscape Maintenance District 86-1
Fiscal Year 2020/2021 Preliminary Roll
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
273-820-27-00
273-820-28-00
273-820-29-00
273-820-30-00
273-820-31-00
273-820-32-00
273-820-33-00
273-820-34-00
273-820-35-00
273-820-36-00
273-820-37-00
273-820-38-00
273-820-39-00
273-820-40-00
273-820-41-00
273-820-42-00
273-820-43-00
273-820-44-00
273-820-45-00
273-820-46-00
273-820-47-00
273-820-48-00
273-820-49-00
273-820-50-00
273-820-51-00
273-820-52-00
275-791-01-00
275-791-02-00
275-791-03-00
275-791-04-00
275-791-05-00
275-791-06-00
275-791-07-00
275-791-08-00
275-791-09-00
275-791-10-00
275-791-11-00
275-791-12-00
275-791-13-00
275-791-14-00
275-791-15-00
275-791-16-00
275-792-01-00
275-792-02-00
275-792-03-00
275-792-04-00
275-792-05-00
275-792-06-00
275-792-07-00
275-792-08-00
275-792-09-00
275-792-10-00
275-792-11-00
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
1.0 RESIDENTIAL
$243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 1 of 17
Resolution No. 20-040
Page 20
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
275-792-12-00
275-792-13-00
275-792-14-00
275-792-15-00
275-792-16-00
275-792-17-00
275-792-18-00
275-792-19-00
275-792-20-00
275-792-21-00
275-792-22-00
275-792-23-00
275-792-24-00
275-792-25-00
275-792-26-00
275-793-01-00
275-793-02-00
275-793-03-00
275-793-04-00
275-793-05-00
275-793-06-00
275-793-07-00
275-793-08-00
275-793-09-00
275-793-10-00
275-793-11-00
275-793-12-00
275-793-13-00
275-793-14-00
275-793-15-00
275-793-16-00
275-793-17-00
275-793-18-00
275-793-19-00
275-793-20-00
275-793-21-00
275-793-22-00
275-793-23-00
275-793-24-00
275-793-25-00
275-793-26-00
275-793-27-00
275-793-28-00
275-793-29-00
275-793-30-00
275-793-31-00
275-793-32-00
275-793-33-00
275-793-34-00
275-793-35-00
275-793-36-00
275-793-37-00
275-793-38-00
275-793-39-00
275-793-40-00
275-793-41-00
275-793-42-00
275-793-43-00
275-793-44-00
275-793-45-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 2 of 17
Resolution No. 20-040
Page 21
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
275-793-46-00
275-793-47-00
275-793-48-00
275-793-49-00
275-793-50-00
275-793-51-00
275-793-52-00
275-794-01-00
275-794-02-00
275-794-03-00
275-794-05-00
275-794-06-00
275-794-07-00
275-794-08-00
275-794-09-00
275-794-10-00
275-794-11-00
275-794-12-00
275-794-13-00
275-794-14-00
275-794-15-00
275-794-16-00
275-794-17-00
275-794-18-00
275-794-19-00
275-794-20-00
275-795-01-00
275-795-02-00
275-795-03-00
275-795-04-00
275-795-05-00
275-795-06-00
275-795-07-00
275-795-08-00
275-795-09-00
275-795-10-00
275-795-11-00
275-795-12-00
275-795-13-00
275-795-14-00
275-795-15-00
275-795-16-00
275-795-17-00
275-795-18-00
275-795-19-00
275-795-20-00
275-795-21-00
275-795-22-00
275-795-23-00
275-795-24-00
275-795-25-00
275-795-26-00
275-795-27-00
275-795-28-00
275-795-29-00
275-795-30-00
275-795-31-00
275-796-01-00
275-796-02-00
275-796-03-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 3 of 17
Resolution No. 20-040
Page 22
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
275-796-04-00
275-796-05-00
275-796-06-00
275-796-07-00
275-796-08-00
275-796-09-00
275-796-10-00
275-796-11-00
275-796-12-00
275-796-13-00
275-796-14-00
275-796-15-00
275-796-16-00
275-796-17-00
275-796-18-00
275-796-19-00
275-796-20-00
275-796-21-00
275-796-22-00
275-796-23-00
275-796-24-00
275-796-25-00
275-796-26-00
275-796-27-00
275-796-28-00
275-796-29-00
275-796-30-00
275-796-31-00
275-796-32-00
275-796-33-00
275-796-34-00
275-796-35-00
275-796-36-00
275-796-37-00
275-796-38-00
275-796-39-00
277-070-34-00
277-080-22-00
277-080-25-00
277-080-27-00
277-140-11-00
277-140-12-00
277-140-31-00
277-140-32-00
277-171-36-00
277-180-01-00
277-180-02-00
277-180-03-00
277-180-04-00
277-180-05-00
277-180-06-00
277-180-07-00
277-180-08-00
277-180-09-00
277-180-10-00
277-180-11-00
277-180-12-00
277-180-13-00
277-180-14-00
277-181-01-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 4 of 17
Resolution No. 20-040
Page 23
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
277-181-02-00
277-181-03-00
277-181-04-00
277-181-05-00
277-181-06-00
277-181-07-00
277-181-08-00
277-181-09-00
277-181-10-00
277-181-11-00
277-181-12-00
277-181-13-00
277-181-14-00
277-181-15-00
277-181-16-00
277-181-17-00
277-181-18-00
277-181-19-00
277-181-21-00
277-181-22-00
277-181-23-00
277-181-24-00
277-181-25-00
277-181-30-00
277-190-02-00
277-190-03-00
277-190-04-00
277-190-05-00
277-190-06-00
277-190-07-00
277-190-08-00
277-190-09-00
277-190-10-00
277-190-11-00
277-190-12-00
277-190-13-00
277-190-14-00
277-190-16-00
277-190-17-00
277-190-18-00
277-190-19-00
277-190-20-00
277-190-21-00
277-190-22-00
277-190-23-00
277-190-24-00
277-190-25-00
277-190-30-00
277-190-33-00
277-191-04-00
277-191-05-00
277-191-06-00
277-191-07-00
277-191-08-00
277-191-09-00
277-191-10-00
277-191-13-00
277-191-14-00
277-191-17-00
277-191-19-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 5 of 17
Resolution No. 20-040
Page 24
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
277-191-21-00
277-191-22-00
277-191-23-00
277-200-01-00
277-200-02-00
277-200-03-00
277-200-04-00
277-200-07-00
277-200-08-00
277-200-09-00
277-200-10-00
277-200-11-00
277-200-12-00
277-200-13-00
277-200-14-00
277-200-20-00
277-200-22-00
277-201-01-00
277-201-02-00
277-201-03-00
277-201-04-00
277-201-05-00
277-201-06-00
277-201-07-00
277-201-08-00
277-201-09-00
277-201-10-00
277-201-11-00
277-201-12-00
277-201-13-00
277-201-14-00
277-201-15-00
277-201-16-00
277-201-17-00
277-201-18-00
277-201-19-00
277-201-20-00
277-201-21-00
277-201-22-00
277-201-23-00
277-201-30-00
277-201-32-00
277-202-01-00
277-202-02-00
277-202-03-00
277-202-04-00
277-202-05-00
277-202-06-00
277-202-07-00
277-202-10-00
277-202-11-00
277-202-12-00
277-202-13-00
277-202-14-00
277-202-15-00
277-202-16-00
277-202-17-00
277-202-18-00
277-202-19-00
277-202-20-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 6 of 17
Resolution No. 20-040
Page 25
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
277-202-21-00
277-202-22-00
277-202-23-00
277-202-24-00
277-202-34-00
277-210-03-00
277-210-04-00
277-210-05-00
277-210-06-00
277-210-07-00
277-210-08-00
277-210-09-00
277-210-10-00
277-210-13-00
277-220-01-00
277-220-02-00
277-220-03-00
277-220-04-00
277-220-05-00
277-220-06-00
277-220-07-00
277-220-08-00
277-220-09-00
277-220-10-00
277-220-11-00
277-220-12-00
277-220-13-00
277-220-14-00
277-220-15-00
277-220-16-00
277-220-17-00
277-220-18-00
277-220-19-00
277-220-20-00
277-220-21-00
277-220-22-00
277-220-23-00
277-220-24-00
277-220-25-00
277-220-26-00
277-220-27-00
277-220-28-00
277-220-29-00
277-220-30-00
277-220-31-00
277-220-32-00
277-220-33-00
277-220-34-00
277-220-35-00
277-220-36-00
277-220-37-00
277-220-38-00
277-220-39-00
277-230-01-00
277-230-02-00
277-230-03-00
277-230-04-00
277-230-05-00
277-230-06-00
277-230-07-00
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 7 of 17
Resolution No. 20-040
Page 26
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
277-230-09-00
277-230-10-00
277-230-13-00
277-230-14-00
277-230-15-00
277-230-16-00
277-240-01-00
277-240-02-00
277-240-03-00
277-240-04-00
277-240-05-00
277-240-06-00
277-240-07-00
277-240-08-00
277-240-09-00
277-240-10-00
277-240-11-00
277-240-12-00
277-240-13-00
277-240-14-00
277-240-15-00
277-240-16-00
277-241-01-00
277-241-02-00
277-241-03-00
277-241-04-00
277-241-05-00
277-241-06-00
277-241-07-00
277-241-08-00
277-241-09-00
277-241-10-00
277-241-11-00
277-241-12-00
277-241-13-00
277-241-14-00
277-241-15-00
278-170-77-00
278-170-78-00
278-170-81-00
278-170-82-00
278-170-83-00
278-170-84-00
278-170-85-00
278-170-86-00
278-170-87-00
278-170-88-00
278-170-89-00
278-170-90-00
278-170-94-00
278-170-95-00
278-170-96-00
278-170-97-00
278-280-34-00
278-280-37-00
278-280-43-00
278-280-44-00
278-321-09-00
278-423-01-00
278-423-02-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 8 of 17
Resolution No. 20-040
Page 27
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-423-03-00
278-423-04-00
278-423-05-00
278-423-06-00
278-423-07-00
278-423-08-00
278-423-09-00
278-423-12-00
278-423-13-00
278-423-14-00
278-423-15-00
278-423-16-00
278-423-17-00
278-423-18-00
278-423-19-00
278-423-20-00
278-423-21-00
278-423-22-00
278-423-23-00
278-423-24-00
278-423-25-00
278-423-26-00
278-423-27-00
278-423-28-00
278-423-29-00
278-423-30-00
278-423-32-00
278-423-34-00
278-424-01-00
278-424-02-00
278-424-03-00
278-424-04-00
278-424-05-00
278-424-06-00
278-424-07-00
278-424-08-00
278-424-09-00
278-424-10-00
278-424-11-00
278-424-12-00
278-424-13-00
278-424-14-00
278-424-15-00
278-424-16-00
278-424-17-00
278-424-18-00
278-424-19-00
278-424-20-00
278-424-21-00
278-424-22-00
278-424-23-00
278-424-24-00
278-424-25-00
278-424-26-00
278-424-27-00
278-424-28-00
278-424-29-00
278-424-30-00
278-424-31-00
278-424-32-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 9 of 17
Resolution No. 20-040
Page 28
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-424-33-00
278-424-34-00
278-424-35-00
278-424-36-00
278-424-37-00
278-424-38-00
278-424-39-00
278-424-40-00
278-424-41-00
278-424-42-00
278-424-43-00
278-424-44-00
278-424-45-00
278-424-46-00
278-424-47-00
278-424-48-00
278-424-49-00
278-424-50-00
278-424-51-00
278-424-52-00
278-424-53-00
278-424-54-00
278-424-55-00
278-424-56-00
278-424-57-00
278-437-01-00
278-437-02-00
278-437-03-00
278-437-04-00
278-437-05-00
278-437-06-00
278-437-07-00
278-437-08-00
278-437-09-00
278-437-10-00
278-437-11-00
278-437-12-00
278-437-13-00
278-437-14-00
278-437-15-00
278-437-16-00
278-437-17-00
278-437-18-00
278-437-19-00
278-437-20-00
278-437-21-00
278-437-22-00
278-437-23-00
278-437-24-00
278-437-25-00
278-437-26-00
278-437-27-00
278-437-28-00
278-437-29-00
278-437-30-00
278-437-31-00
278-437-32-00
278-437-33-00
278-437-34-00
278-437-35-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 10 of 17
Resolution No. 20-040
Page 29
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-437-36-00
278-437-37-00
278-437-38-00
278-437-39-00
278-437-40-00
278-437-41-00
278-437-42-00
278-437-43-00
278-437-44-00
278-437-45-00
278-437-46-00
278-437-47-00
278-437-48-00
278-437-49-00
278-437-50-00
278-437-51-00
278-437-52-00
278-437-53-00
278-437-54-00
278-437-55-00
278-437-56-00
278-437-57-00
278-437-58-00
278-437-59-00
278-437-60-00
278-437-61-00
278-437-62-00
278-437-63-00
278-437-64-00
278-437-65-00
278-437-66-00
278-437-67-00
278-437-68-00
278-437-69-00
278-437-70-00
278-437-71-00
278-438-01-00
278-438-02-00
278-438-03-00
278-438-04-00
278-438-05-00
278-438-06-00
278-438-07-00
278-438-08-00
278-438-09-00
278-438-10-00
278-438-11-00
278-438-12-00
278-438-13-00
278-438-14-00
278-438-15-00
278-438-16-00
278-438-17-00
278-438-18-00
278-438-19-00
278-438-20-00
278-438-21-00
278-438-22-00
278-438-23-00
278-438-24-00
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 11 of 17
Resolution No. 20-040
Page 30
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-438-25-00
278-438-26-00
278-438-27-00
278-438-28-00
278-438-29-00
278-438-30-00
278-438-31-00
278-438-32-00
278-438-33-00
278-438-34-00
278-438-35-00
278-438-36-00
278-438-37-00
278-438-38-00
278-438-39-00
278-438-40-00
278-438-41-00
278-438-42-00
278-438-43-00
278-438-44-00
278-438-45-00
278-438-46-00
278-438-47-00
278-438-48-00
278-438-49-00
278-438-50-00
278-438-51-00
278-438-52-00
278-438-53-00
278-438-54-00
278-438-55-00
278-438-56-00
278-438-57-00
278-438-58-00
278-438-59-00
278-438-60-00
278-438-61-00
278-438-62-00
278-438-63-00
278-438-64-00
278-438-65-00
278-438-66-00
278-438-67-00
278-438-68-00
278-438-69-00
278-438-70-00
278-438-71-00
278-438-72-00
278-438-73-00
278-441-01-00
278-441-02-00
278-441-03-00
278-441-04-00
278-441-05-00
278-441-06-00
278-441-07-00
278-441-08-00
278-441-09-00
278-441-10-00
278-441-11-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 12 of 17
Resolution No. 20-040
Page 31
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-441-12-00
278-441-13-00
278-441-14-00
278-441-15-00
278-441-16-00
278-441-17-00
278-441-18-00
278-441-19-00
278-441-20-00
278-441-21-00
278-441-22-00
278-441-23-00
278-441-24-00
278-441-25-00
278-441-26-00
278-441-27-00
278-441-28-00
278-441-29-00
278-441-30-00
278-441-31-00
278-441-32-00
278-441-33-00
278-441-34-00
278-441-35-00
278-441-36-00
278-441-37-00
278-441-38-00
278-441-39-00
278-441-40-00
278-441-41-00
278-441-42-00
278-441-43-00
278-441-44-00
278-441-45-00
278-442-01-00
278-442-02-00
278-442-03-00
278-442-04-00
278-442-05-00
278-442-06-00
278-442-07-00
278-442-08-00
278-442-09-00
278-442-10-00
278-442-11-00
278-442-12-00
278-442-13-00
278-442-14-00
278-442-15-00
278-442-16-00
278-442-17-00
278-442-18-00
278-442-19-00
278-442-20-00
278-442-21-00
278-442-22-00
278-442-23-00
278-442-24-00
278-442-25-00
278-442-26-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 13 of 17
Resolution No. 20-040
Page 32
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-442-27-00
278-442-28-00
278-442-29-00
278-442-30-00
278-442-31-00
278-442-32-00
278-442-33-00
278-442-57-00
278-442-58-00
278-442-62-00
278-442-64-00
278-442-66-00
278-450-03-00
278-450-04-00
278-450-05-00
278-450-06-00
278-450-07-00
278-450-08-00
278-450-09-00
278-450-10-00
278-450-11-00
278-450-12-00
278-450-13-00
278-450-14-00
278-450-15-00
278-450-16-00
278-450-17-00
278-450-18-00
278-450-19-00
278-450-20-00
278-450-21-00
278-450-32-00
278-450-36-00
278-461-01-00
278-461-02-00
278-461-03-00
278-461-04-00
278-461-05-00
278-461-06-00
278-461-07-00
278-461-08-00
278-461-09-00
278-461-10-00
278-461-11-00
278-461-12-00
278-461-13-00
278-461-14-00
278-461-15-00
278-461-16-00
278-461-17-00
278-461-18-00
278-461-19-00
278-461-20-00
278-461-21-00
278-461-22-00
278-461-23-00
278-461-24-00
278-461-25-00
278-461-26-00
278-461-27-00
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 14 of 17
Resolution No. 20-040
Page 33
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
278-461-28-00
278-461-29-00
278-461-30-00
278-461-31-00
278-461-32-00
278-461-33-00
278-461-34-00
278-462-01-00
278-462-02-00
278-462-03-00
278-462-04-00
278-462-05-00
278-462-06-00
278-462-07-00
278-462-08-00
278-462-09-00
278-462-10-00
278-462-11-00
278-462-12-00
278-462-13-00
278-462-14-00
278-462-15-00
278-462-16-00
278-462-17-00
278-462-18-00
278-462-19-00
278-462-20-00
278-462-21-00
278-462-22-00
278-462-23-00
278-462-24-00
278-462-25-00
278-462-26-00
278-462-27-00
278-462-28-00
278-462-29-00
278-462-30-00
278-462-31-00
278-462-34-00
278-462-35-00
278-462-36-00
278-462-37-00
278-462-38-00
278-462-39-00
278-462-44-00
278-462-45-00
321-011-42-00
321-011-43-00
321-011-44-00
321-011-45-00
321-011-48-00
321-400-01-00
321-400-02-00
321-400-03-00
321-400-04-00
321-400-05-00
321-400-06-00
321-400-07-00
321-400-08-00
321-400-09-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 15 of 17
Resolution No. 20-040
Page 34
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse Assessment
321-400-10-00
321-400-11-00
321-400-12-00
321-400-13-00
321-400-14-00
321-400-15-00
321-400-16-00
321-400-17-00
321-400-18-00
321-400-19-00
321-400-20-00
321-400-21-00
321-400-22-00
321-400-23-00
321-400-24-00
321-400-25-00
321-400-26-00
321-400-27-00
321-400-28-00
321-400-29-00
321-400-30-00
321-400-31-00
321-400-32-00
321-410-01-00
321-410-02-00
321-410-03-00
321-410-04-00
321-410-05-00
321-410-06-00
321-410-07-00
321-410-08-00
321-410-09-00
321-410-10-00
321-410-11-00
321-410-12-00
321-410-13-00
321-410-14-00
321-410-15-00
321-410-16-00
321-410-17-00
321-410-18-00
321-410-19-00
321-410-20-00
321-410-21-00
321-410-22-00
321-410-23-00
321-410-24-00
321-410-25-00
321-410-26-00
321-410-27-00
321-410-28-00
321-410-29-00
321-410-30-00
321-410-31-00
321-410-32-00
321-410-33-00
321-410-34-00
321-410-35-00
321-410-36-00
321-410-37-00
1.0 RESIDENTIAL T 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
1.0 RESIDENTIAL 243.04
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 16 of 17
Resolution No. 20-040
Page 35
Assessor Parcel Dwelling Benefit
Number Units Units
Landuse
Assessment
321-410-38-00
1
1.0 RESIDENTIAL
243.04
TOTALS
TOTAL PARCEL COUNT
954.0
$231,860.16
954
Willdan Financial Services
LMD 86-1 Preliminary Roll Page 17 of 17