Res 21-039RESOLUTION NO. 21-039
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 19-1 FOR FISCAL YEAR 2021-22
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 19-1 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 increase from the Fiscal Year 2020-21 assessment rate of
$859.74 per net acre per year to $872.63 for Parkway Business Centre I and II, Tech Business
Center and Slough Poway II, LLC, Pomerado Business Park I and II, Trident Center, Discovery
Isle, Parkway Business Centre III, Legacy/Toppan, Poway Corporate Center, Poway Views,
Watkins Terminals and Costco/Home Depot;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general
benefit contribution has been calculated as the average General Fund expenditure on a per
square foot basis for the maintenance of landscaped medians and rights-of-way. This general
benefit contribution for LMD 19-1 has been calculated to be $149,049.00;
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote
on November 5, 1996), the collection of Fiscal Year 2021-22 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.
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. 19-1 for Fiscal Year 2021-22 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 20, 2021, 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
Resolution No. 21-039
Page 2
to the time set for the public hearing. If there is a majority protest against the levy of an annual
assessment that is increased from the previous year, the proposed increase in the assessments
shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written
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 15th day of June, 2021 by the following vote, to wit:
AYES: MULLIN, FRANK, GROSCH, LEONARD, VAUS
NOES: NONE
ABSENT: NONE
DISQUALIFIED: NONE
teve Vaus, Mayor
ATTEST:
Vaid. Pavol. s, CMC, ity Clerk
CITY OF POWAY
Engineer’s Report
Landscape Maintenance District No. 19-1
Fiscal Year 2021/2022
Intent Meeting: June 15, 2021
Public Hearing: July 20, 2021
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
Resolution No. 21-039
Page 3
Resolution No. 21-039
Page 4
Table of Contents
Introduction ............................................................................................... 1
Ballot Proceedings .................................................................................................... 2
Report Content .......................................................................................................... 3
Part I - Plans and Specifications .............................................................. 5
Description of the District ......................................................................................... 5
Part II - Method of Apportionment ........................................................... 9
Legislative Authority and Provisions....................................................................... 9
Benefit Analysis ....................................................................................................... 10
Assessment Methodology ...................................................................................... 13
Part III - Estimate of Costs...................................................................... 17
Calculation of Assessments ................................................................................... 17
District Budgets and Assessments ....................................................................... 17
Assessment Range Formula .................................................................................. 29
Part IV - District Diagram ........................................................................ 20
Part V – 2021/2022 Assessment Roll ..................................................... 22
Resolution No. 21-039
Page 5
Introduction
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15
of the California Streets and Highways Code, commencing with Section 22500 (the “1972 Act”),
and in compliance with the substantive and procedural requirements of Article XIIID, section 4 of
the California State Constitution (the “California Constitution”) and the Proposition 218 Omnibus
Implementation Act (the “Omnibus Act”), being Government Code section 53750 et seq., the City
Council of the City of Poway, County of San Diego, State of California (the “City”), reorganized
the City’s previously established Landscape Maintenance District No. 87-1 (“LMD No. 87-1) by
detaching certain territory from LMD No. 87-1 and forming a new landscape maintenance district,
Landscape Maintenance District No. 19-1 (the “District”), that includes the detached territory and
new parcels. These change proceedings were made to better address the estimated special
benefit improvement costs and proportional special benefits received by each property associated
with the various improvements being provided in the area.
To adequately provide and fund the landscaping improvements, appurtenant facilities and related
expenses within the District, the City Council determined that it is appropriate and in the public’s
best interest to form Landscape Maintenance District No. 19-1, and to levy annual assessments
on the County tax rolls for the benefit of properties starting in Fiscal Year 2019/2020 to fund the
estimated special benefit improvement costs that are considered necessary to maintain and
service those improvements. The detailed plans and specifications for the landscaping
improvements provided and funded in whole or in part by the District assessments are on file in
the Office of Public Works of the City of Poway and by reference these plans and specifications
are made part of this Report. The improvements provided by the District and the assessments
described herein are made pursuant to the 1972 Act, the provisions of the California Constitution,
and the Omnibus Act; and the District shall incorporate into the District each parcel that will receive
special benefits from those improvements and the maintenance and servicing thereof.
This Engineer’s Report (the “Report”) has been prepared pursuant to Chapter 1, Article 4 of the
1972 Act and the California Constitution, and presented to the City Council for its consideration
and approval of the improvements to be provided within the District and the levy and collection of
the assessments related thereto to fund the special benefit costs and expenses required to
service and maintain the designated improvements within the District in Fiscal Year 2021/2022.
If any section, subsection, sentence, clause, phrase, or portion of this Report is, for any reason,
held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such
decision shall not affect the validity of the remaining provisions of the Report and each section,
subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that
any one or more sections, subsections, sentences, clauses, phrases, or portions might
subsequently be declared invalid or unconstitutional.
This Report outlines the District structure, the improvements, and the proposed assessments to
be levied in connection with the special benefits the properties within the District will receive from
the maintenance and servicing of the District improvements. The annual assessments to be levied
on properties within the District will provide a funding source for the continued operation and
maintenance of the landscaping improvements and appurtenant facilities within the District. The
net annual cost to provide the improvements is allocated to the benefiting properties using a
weighted method of apportionment (refer to Assessment Methodology in Part II, Method of
Apportionment) that calculates the proportional special benefit and assessment for each parcel
as compared to other properties that benefit from the District improvements and services.
The estimated cost of the improvements, maintenance, and servicing, and the proposed annual
assessments budgeted and assessed against properties each fiscal year may include, but are
not limited to, the estimated expenditures for regular annual maintenance and repair of the
Resolution No. 21-039
Page 6
landscaping and related facilities; incidental expenditures related to the operation and
administration of the District; the collection of funds for operational reserves; the collection of
funds to support periodic maintenance projects, rehabilitation projects and/or other capital
improvement projects; deficits or surpluses from prior fiscal years; and revenues from other
sources as authorized by the 1972 Act. Each parcel is to be assessed proportionately for only
those improvements, services and expenses for which the parcel will receive special benefits.
After formation of this District, in each subsequent fiscal year, the City shall establish the District’s
assessments based on an estimate of the costs to maintain, operate and service the
improvements, including funding needed for capital improvement projects for that fiscal year and
available revenues including fund balances, general benefit contributions, any additional City
contributions, and the assessment limits established herein.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its
own Assessor’s Parcel Number (“APN”) by the San Diego County Assessor’s Office. The San
Diego County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to
identify properties to be assessed on the tax roll for the District assessments.
Ballot Proceedings
Pursuant to the provisions of Article XIIID, section 4 of the California Constitution and the Omnibus
Act, the City conducted in 2019 a property owner protest ballot proceeding (“Ballot Proceeding”)
for the proposed levy of new assessments as described in this Report. In conjunction with this
Ballot Proceeding, the City Council conducted a public hearing to consider public testimony,
comments, and written protests regarding the formation of the District and the establishment of
the proposed assessments. Upon conclusion of the public hearing, property owner protest ballots
were opened and tabulated, which determined that majority protest did not exist.
Annually, an annual engineer’s report for the District shall be prepared and presented to the City
Council to address any proposed changes to the District, improvements, budget, and
assessments for that fiscal year. The City Council shall annually hold a noticed public hearing
regarding these matters prior to approving and ordering the levy of assessments for the upcoming
fiscal year. The assessments as approved and ordered will be submitted to the San Diego County
Auditor/Controller for inclusion on the property tax roll for each affected parcel for that fiscal year.
Such assessments shall not exceed the annually adjusted maximum assessments as calculated
and authorized herein unless the proposed new or increased assessments are approved by the
property owners in a ballot protest proceeding.
Resolution No. 21-039
Page 7
Report Content
This Report has been prepared in connection with the annual levy of assessments for
Landscaping and Maintenance District No.19-1 for Fiscal Year 2021/2022, which consists of five
(5) parts:
Part I - Plans and Specifications:
This section of the Report contains an overall description of the District, and the general nature,
location, and extent of the improvements for which parcels will be assessed. The assessments
as outlined in this Report are based on the local landscaping improvements and appurtenant
facilities within the District that provide special benefits to the properties therein, including
incidental expenses authorized pursuant to the 1972 Act. In conjunction with the descriptions of
the improvements, a visual depiction of the landscape improvement areas is provided on the
District Diagram contained in Part IV of this Report. More detailed information regarding the
specific plans and specifications associated with the District improvements are on file in the Public
Works Department and by reference are made part of this Report.
Part II - Method of Apportionment
This section provides a discussion of the general and special benefits associated with the
improvements to be provided within the District (Benefit Analysis), which includes a discussion of
the proportional costs of the special benefits and a separation of costs considered to be of general
benefit and therefore not assessed. This section of the Report also outlines the method of
calculating each property’s proportional special benefit necessary to calculate the annual
assessments.
Part III - Estimate of Costs
This section of the Report contains an estimate of the total annual costs to install, operate,
maintain, and service the local landscaping improvements and appurtenant facilities within the
District. The estimated annual expenses (budget) includes an estimate of the maintenance costs
and incidental expenses (as defined in the 1972 Act) including, but not limited to: labor, materials,
utilities, equipment, and administration expenses as well as the collection of other appropriate
funding authorized by the 1972 Act and deemed necessary to fully support the improvements.
Those improvements and/or costs determined to be of general benefit shall be funded by a City
contribution and are excluded from the amount to be assessed as special benefit. The resulting
maximum assessment rate per equivalent benefit unit (the “Maximum Assessment Rate Per
EBU”) identified in the budget establishes the maximum assessment rate as of Fiscal Year
2021/2022 and this maximum assessment rate shall be adjusted annually by an inflationary
adjustment (Assessment Range Formula) , which is also described in this section of the Report.
While not shown as a budgeted expenditure at this time, the City Council, at its discretion, may in
the future provide a temporary advance (loan) to the District to expedite various capital
improvement projects within the District (i.e., repair and rehabilitation of the improvements). Such
loans shall be limited to funding that complies with the provisions of California State law and shall
be paid back to the City through the annual assessments and available funds collected for CIP
and Rehabilitation Funding and/or Operational Reserves. Ultimately, City staff shall make the
determination of which improvements, and the extent of the services and activities that shall be
provided based on available revenues.
Resolution No. 21-039
Page 8
Part IV - District Diagram
This section of the Report contains a diagram showing the boundaries of the District for Fiscal
Year 2021/2022 which incorporates each of the parcels that receives special benefits from the
District improvements. This diagram also provides a visual depiction of the location of the
improvements to be maintained. The lines and dimensions of each lot, parcel, and subdivision of
land contained in this diagram are inclusive of all parcels listed in “Part V - Assessment Roll” of
this Report and the corresponding County Assessor’s Parcel Maps for said parcels as they existed
at the time this Report was prepared and shall include all subsequent subdivisions, lot-line
adjustments, or parcel changes therein. Reference is hereby made to the San Diego County
Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of
land within the District.
Part V - Assessment Roll
A listing of all Assessor Parcel Numbers of the properties within the District and each parcel’s
corresponding Fiscal Year 2021/2022 assessment amount proposed to be levied and collected
for Fiscal Year 2021/2022 (“Assessment FY 2021/2022”). The proposed assessment amounts to
be levied and collected for Fiscal Year 2021/2022 for each parcel is based on the parcel’s
calculated proportional special benefit as outlined in the Method of Apportionment (Part II of this
Report) and the annual assessment rate established by the budget provided in the Estimate of
Costs (Part III of this Report). Due to the number of parcels within the District, the Assessment
Roll shall be filed electronically with the City Clerk rather than displayed in this Report and by
reference the listing of the Assessor’s Parcel Numbers and the corresponding assessment
amounts contained in that electronic file are made part of this Report.
Resolution No. 21-039
Page 9
Part I - Plans and Specifications
Description of the District
The District is within the City of Poway in the southern region of the City, comprised of the non-
residential and vacant properties generally located north of Beeler Canyon Road and the City
limits, east of Old Pomerado Road and the City limits, west of Sycamore Canyon Road . The
territory within the District consists of the lots or parcels of land shown on the Assessment
Diagram contained herein in “Part IV - District Diagram” of this Report which is inclusive of all
parcels listed in “Part V - Assessment Roll” of this Report and the corresponding County
Assessor’s Parcel Maps for said parcels as they existed at the time this Report was prepared.
The parcels within the District include all or a portion of the parcels identified on the following San
Diego County Assessor’s Parcel Maps:
Book 317 Pages 22, 27, 28, and 81;
Book 320 Pages 01, 20, and 22; and
Book 323 Pages 09, 48 and 50
Description of the Improvements
As authorized by the 1972 Act, the proposed improvements to be provided by the District
incorporates local landscaping improvements and appurtenant facilities that are maintained and
serviced for the benefit of real property within the District. The various improvements to be
maintained by the District have been installed in connection with the development of properties
for the benefit of those properties, and/or proportionately shared with nearby adjacent
developments, or were otherwise considered necessary or required for the development of
properties within the District to their full and best use and/or the adjacent developments that
proportionately benefit and share those improvements. The work to be performed within the
District may include, but is not limited to (as applicable), the personnel; materials; equipment;
electricity; water; contract services; maintenance, repair and rehabilitation of the improvements;
and incidental expenses required to operate the District and provide the improvements and
services. The annual assessments to be levied on properties within the District provide a source
of funding to support the continued operation and maintenance of these improvements that
provide a particular and distinct benefit (special benefit) to those properties. Each parcel shall be
assessed proportionately for only those improvements, services, and expenses for which the
parcel receives special benefits.
The landscape improvements to be funded by the District assessments may include, but are not
limited to: turf; ground cover; shrubs and plants; areas of natural vegetation; trees; irrigation
systems; specific masonry walls, including sound walls and retaining walls; monuments;
hardscapes; and other related appurtenant facilities within the District that have been dedicated
to the City for maintenance, including, but are not limited to:
➢median island landscaping and hardscape improvements within the District;
➢designated streetscape side-panel landscaping adjacent to the streets and properties within
the District, including parkways, slopes and entryways; and
➢designated non-street landscaping and/or vegetation management areas, including, but not
limited to, open space areas, greenbelts, and landscaping located adjacent to the properties
within the District.
Resolution No. 21-039
Page 10
The improvements within this District provide direct advantages to the parcels in the District (i.e.,
special benefits) that affect the assessed parcels in a way that is particular and distinct from their
effect on other parcels and that real property in general and the public at large do not share. The
parcels are proportionately assessed, in whole or in part, for the special benefits they receive from
the improvements. The improvement plans and specifications for the District are on file in the
Office of Public Works of the City of Poway and by reference these improvement plans, and
specifications are made part of this Report. The parcels within District are proportionately
assessed, in whole or in part, for the special benefits they receive from the overall landscape
improvements within the District, including, but not limited to, landscape areas on and around
Pomerado Road, Community Road, Stowe Drive, Scripps Poway Parkway, Treadwell Drive, and
Creek Road. The landscape improvements are dispersed throughout the District in immediate
proximity to each of the assessed parcels and are generally summarized by the following:
➢34,462 square feet of streetscape landscaping located on the east side of Pomerado Road
from Stowe Drive to approximately 730 feet north of Stowe Drive.
➢7,024 square feet of landscaped median and 1,959 square feet of hardscaped median on
Pomerado Road north of Stowe Drive. These improvements provide a shared benefit to
properties on both sides of Pomerado Road and are therefore equally funded by the District
and another revenue sources (General Fund and/or LMD No. 87-1).
➢120,224 square feet of streetscape landscaping located on the east side of Pomerado Road
between Stowe Drive and Scripps Poway Parkway.
➢30,168 square feet of landscaped median and 2,853 square feet of hardscaped median
located on Pomerado Road between Stowe Drive and Scripps Poway Parkway. These
median improvements provide a shared benefit to properties on the west side of Pomerado
Road and are therefore equally funded by the District and other revenue sources (General
Fund and/or LMD No. 87-1).
➢7,932 square feet of streetscape landscaping located on the south side of Scripps Poway
Parkway between the western City limit and Pomerado Road (that portion adjacent to the
District parcels). The remaining 199,333 square feet of landscaping on the south side of
Scripps Poway Parkway between the western City limit and Pomerado Road is not part of
LMD No. 19-1 and not assessed).
➢11,362 square feet of landscaped median and 1,366 square feet of hardscaped median
located on Scripps Poway Parkway between the western City limit and Pomerado Road.
These median improvements provide a shared benefit to properties on both sides of
Pomerado Road and are therefore equally funded by the District and other revenue sources
(General Fund and/or LMD No. 87-1).
➢39,687 square feet of streetscape landscaping located on the south side of Treadwell Drive
between Pomerado Road and 828 feet west of Pomerado Road. These landscape
improvements provide a shared benefit to properties in the District and the residential
development south of Treadwell Drive (LMD No. 87-1) and are therefore equally funded by
the District and LMD No. 87-1).
➢5,704 square feet of landscaped median and 1,657 square feet of hardscaped median area
located on Pomerado Road between Treadwell Drive and the southern City limits. These
median improvements provide a shared benefit to properties on both sides of Pomerado Road
and are therefore equally funded by the District and other revenue sources (General Fund
and/or LMD No. 87-1).
➢48,785 square feet of streetscape located on the west and east sides of Pomerado Road
between Scripps Poway Parkway and Treadwell Drive.
Resolution No. 21-039
Page 11
➢3,675 square feet of landscaped median and 1,971 square feet of hardscaped median on
Pomerado Road between Scripps Poway Parkway and Treadwell Drive.
➢16,528 square feet of streetscape landscaping located on the north side of Creek Road
between Pomerado Road and 345 feet east of Pomerado Road.
➢954,945 square feet of streetscape landscaping located on the north and south side of Scripps
Poway Parkway between Pomerado Road and Kirkham Road.
➢52,151 square feet of landscaped median and 1,654 square feet of hardscaped median on
Scripps Poway Parkway between Pomerado Road and Kirkham Road.
➢133,059 square feet of streetscape landscaping located on the north and south sides of
Scripps Poway Parkway between Kirkham Road and Community Road.
➢11,630 square feet of landscaped median and 4,835 square feet of hardscaped median on
Scripps Poway Parkway between Kirkham Road and Community Road.
➢24,247 square feet of streetscape landscaping located on the east and west sides of
Community Road between Scripps Poway Parkway and Gregg Street.
➢288,761 streetscape landscaping located on the north and south sides of Scripps Poway
Parkway between Community Road and Parkway Centre Drive.
➢31,701 square feet of landscaped median and 25,834 square feet of hardscaped median on
Scripps Poway Parkway between Community Road and Parkway Centre Drive.
➢159,212 square feet of streetscape located on the north and south sides of Scripps Poway
Parkway between Parkway Centre Drive and Stowe Drive.
➢23,355 square feet of landscaped median and 19,951 square feet of hardscaped median on
Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive.
➢18,394 square feet of streetscape landscaping located on the west side of Stowe Drive
between Scripps Poway Parkway and Kirkham Road.
➢138,966 square feet of streetscape landscaping located on the north and south sides of
Scripps Poway Parkway between Stowe Drive and Danielson Street.
➢31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on
Scripps Poway Parkway between Stowe Drive and Danielson Street.
➢36,176 square feet of streetscape landscaping located on the north and south sides of Scripps
Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street.
➢31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on
Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street.
➢8,248 square feet of streetscape landscaping located on the west side of Stowe Drive between
Danielson Street and Scripps Poway Parkway
➢29,242 square feet of streetscape landscaping located on the south side of Stowe Drive
between Crosthwaite Circle East and Danielson Street.
➢15,662 square feet of streetscape landscaping located on the north and south sides of Stowe
Drive between Parkway Centre Drive and Crosthwaite Circle East.
➢87,089 square feet of streetscape located on the north and south sides of Stowe Drive
between Crosthwaite Circle West and Parkway Centre Drive.
➢121,596 square feet of streetscape landscaping located on the south side of Stowe Drive
between McIvers Court and Crosthwaite Circle West.
Resolution No. 21-039
Page 12
➢77,176 square feet of streetscape landscaping located on the north and south sides of Stowe
Drive between Community Road and McIvers Court.
➢2,362 square feet of hardscaped median on Community Road between Danielson Street and
Scripps Poway Parkway.
➢80,993 square feet of streetscape landscaping located on the east and west sides of
Community Road between Stowe Drive and Danielson Street.
➢3,925 square feet of landscaped median and 2,270 square feet of hardscaped median on
Community Road between Stowe Drive and Danielson Street.
➢78,347 square feet of streetscape landscaping located on the north and south sides of Stowe
Drive between Brookprinter Place and Community Road.
➢6,518 square feet of streetscape landscaping located on the north side of Stowe Drive
between Kirkham Road and Brookprinter Place.
➢588,134 square feet of streetscape landscaping located on the east and west sides of
Community Road between Metate Lane and Stowe Drive.
➢25,082 square feet of landscaped median and 1,365 square feet of hardscaped median on
Community Road between Metate Lane and Stowe Drive.
➢186,055 square feet of streetscape landscaping located on the east side of Community Road
from 900 feet north of Metate Lane to Metate Lane.
➢29,161 square feet of streetscape landscaping located on the south side of Metate Lane from
670 feet west of Community Road to Community Road.
➢648,074 square feet of streetscape landscaping located on the north and south sides of Stowe
Drive between Pomerado Road and Iavelli Way.
Resolution No. 21-039
Page 13
Part II - Method of Apportionment
Legislative Authority and Provisions
1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of
providing certain public improvements, including the acquisition, construction, installation and
servicing of landscaping and lighting improvements and related facilities. The 1972 Act requires
that the cost of these improvements be levied according to benefit rather than assessed value:
Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by
any formula or method which fairly distributes the net amount among all assessable lots or parcels
in proportion to the estimated benefits to be received by each such lot or parcel from the
improvements.”
Section 22531 defines "maintain" or "maintenance" as follows:
"Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual
maintenance, operation, and servicing of any improvement, including: (a) Repair, removal, or
replacement of all or any part of any improvement. (b) Providing for the life, growth, health, and beauty
of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease
or injury. (c) The removal of trimmings, rubbish, debris, and other solid waste. (d) The cleaning,
sandblasting, and painting of walls and other improvements to remove or cover graffiti.
Section 22538 defines "service" or "servicing" as follows:
"Service" or "servicing" means the furnishing of: (a) Electric current or energy, gas, or other
illuminating agent for any public lighting facilities or for the lighting or operation of any other
improvements. (b) Water for the irrigation of any landscaping, the operation of any fountains, or
the maintenance of any other improvements.
The formulas used for calculating assessments as established herein reflect the composition of
parcels within the District and the improvements and activities to be provided, and have been
designed to fairly apportion the cost of providing those improvements based on a determination
of the proportional special benefits to each parcel, consistent with the requirements of the 1972
Act and the provisions of Article XIII D of the California Constitution.
California Constitution
The costs to operate and maintain the District improvements are identified and allocated to
properties within the District based on the special benefits conferred. The improvements provided
and for which properties are to be assessed are identified as local landscaping improvements and
related amenities that were installed in connection with the development of the properties and/or
would otherwise be required for the development of properties within the District. The District
assessments and method of apportionment are based on the premise that these improvements
would otherwise not have been installed and maintained by the City. The types of improvements
and level of maintenance of the improvements are greater than what the City otherwise installs,
maintains, and funds elsewhere in the City.
Article XIII D Section 2(d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special
benefit from a proposed public improvement or property-related service”;
Resolution No. 21-039
Page 14
Article XIII D Section 2(i) defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred
on real property located in the district or to the public at large. General enhancement of property
value does not constitute “special benefit.”
Article XIII D Section 4(a) defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a
special benefit conferred upon them and upon which an assessment will be imposed. The
proportionate special benefit derived by each identified parcel shall be determined in relationship
to the entirety of the capital cost of a public improvement, the maintenance and operation
expenses of a public improvement, or the cost of the property related service being provided. No
assessment shall be imposed on any parcel which exceeds the reasonable cost of the
proportional special benefit conferred on that parcel.”
Benefit Analysis
The improvements provided by this District and for which properties will be assessed have been
identified as necessary, desired, and/or required for the orderly development of the properties
within the District to their full potential, consistent with the development plans and applicable
portions of the City’s General Plan.
Special Benefits
The ongoing maintenance of landscaped areas within the District provide aesthetic benefits to the
properties within the District and are intended to provide a more pleasant environment to walk,
drive, and work. The primary function of these improvements and related amenities is to serve as
an aesthetically pleasing enhancement and green space for the benefit of the immediately
surrounding commercial properties and developments for which the improvements were
constructed and installed, and/or were facilitated by the development or potential development of
properties within the District. These improvements are an integral part of the physical environment
associated with the parcels in the District and while some of these improvements may in part be
visible to properties outside the District, collectively, if these improvements are not properly
maintained, it is the parcels within the District that would be aesthetically burdened. Additionally,
these landscape improvements provide visually pleasing open space areas and green spaces
that serve as an extension of the physical attributes of the parcels assessed, such as privately
maintained landscape areas, and to some extent may also provide a greater opportunity for
recreation as well as serving as a physical buffer and/or sound reduction buffer between the
roadways and the properties in the District. Thus, the maintenance of these landscaped
improvements provides advantages and benefits to the assessed properties that affect the
assessed parcels in a way that is particular and distinct from their effect on other parcels and that
real property in general and the public at large do not share.
Collectively these landscaping improvements and related amenities enhance the overall use,
presentation, enjoyment, recreational access, and marketability of the properties, and ensure the
long-term cost-efficiency of services that are obtained through the City provided maintenance
(economy of scale).
Resolution No. 21-039
Page 15
General Benefit
Calculated (Direct) General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be
funded by District assessments and the proximity and relationship to properties to be assessed,
it is evident these improvements have been installed as part of the development of properties
within the District or are improvements that would otherwise be shared by and/or required for
development of those properties. Although the District improvements are located on public streets
or public areas that are typically visible and/or accessible to the general public, it is evident that
the ongoing maintenance of these improvements are only necessary for the appearance and
advantage of the properties within the District that are directly associated with these
improvements (particularly the level of maintenance and servicing) are not required nor
associated with any properties outside the District. It is also evident that: (1) the maintenance of
these improvements and the level of maintenance provided, has a direct and particular advantage
(i.e., special benefit) only to those properties in close proximity to the improvements, including
those developments and properties that are directly accessed from the streets where the
improvements are located; and (2) such maintenance beyond that which is required to ensure the
safety and protection of the general public and property in general, limits any indirect or incidental
benefit that the public at large or properties outside the District receive from the improvements.
In the absence of a special funding district, these types of improvements would not have been
installed by the City and the City’s maintenance of these improvements would, for the most part,
be limited to tree management services necessary to ensure public safety and protection of
property, weed abatement, rodent control, and erosion control services for the various landscape
areas that are provided elsewhere in the City. This basic or baseline level of service would
typically provide for periodic servicing of these areas on an as-needed basis. This baseline level
of service, which is provided elsewhere in the City, would provide for public safety and essential
property protection to avoid negative impacts on adjacent roadways and vehicles traveling on
those roadways and potential property damage. However, this baseline level of service results in
a far less visually pleasing environment than is created with the enhanced levels of services
associated with the regular landscape maintenance that can be provided through the District
assessments.
On average, the cost to provide this baseline level of service for the District’s streetscape
landscape areas is estimated to be approximately $1,165 per acre (approximately $0.0261 per
square foot) and approximately $697 per acre (approximately $0.0157 per square foot) for non-
streetscape landscape areas, including a five percent (5%) cost factor for City overhead and
administration.
Indirect (Incidental) General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or
incidental general benefits to properties within the District as well as the general public that are
associated with regular landscape maintenance services, including:
➢Minimization of dust and debris; and
➢Decreased potential water runoff from both properties and the landscaped areas.
Although these types of benefits might best be characterized as indirect consequences of the
special benefits of the landscape maintenance provided to assessed parcels, for the purposes of
calculating proportional benefits, we assume these types of benefits to be general benefits. It is
apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust, debris,
and potential water runoff that might otherwise occur if such landscape improvements did not
Resolution No. 21-039
Page 16
exist. However, it is also recognized that with the regular maintenance of the landscape
improvements, and the effort and cost to monitor and address these issues, are reduced to
isolated areas and/or less frequent servicing, and these activities, generally represent less than
two percent (2%) of the overall landscape maintenance costs. While conservatively we estimate
that the costs associated with these indirect and incidental benefits typically are less than two
percent (2%) of the annual maintenance expenditures for the landscaping improvements, for
budgeting purposes and establishment of the annual assessments, four percent (4%) the
budgeted maintenance expenditures for the landscaping will be deducted from the annual
expenses as a general benefit expense.
Likewise, it is recognized that the arterial streets within the District are routinely traveled by the
general public and other property owners within the City. While the landscape improvements
along these arterial streets do not provide a special benefit to properties outside the District, these
particular improvements inherently reflect the overall aesthetic appearance of that region of the
City and the City as a whole and therefore, to some extent provide some measure of indirect
general benefit to other properties in the City and the public at large. It is estimated that the overall
arterial landscape improvements in this District (located on Scripps Poway Parkway, Community
Road, and Pomerado Road) represent approximately twenty percent (20%) of the overall
landscaping maintained by the City on its arterial streets and main thoroughfares. While much of
the traffic on these arterials and main thoroughfares within the District, including Stowe Drive,
tend to be regional in nature, largely serving the properties in the immediate area that are directly
accessed by those streets, it is also recognized that Scripps Poway Parkway, Community Road,
and Pomerado Road each extend beyond the District boundaries to areas outside the City as well
as other regions of the City. Travelers to these other areas and properties will typically utilizing
multiple segments of the City’s arterial streets with landscaping improvements which may be
funded by various revenue sources including other districts. Likewise, the owners, business, and
customers associated with the parcels within this District also travel those arterial streets outside
the District which have landscaping funded by other sources.
In reviewing available traffic data posted by the San Diego Association of Governments
(“SANDAG”), it is estimated that Scripps Poway Parkway, Community Road, Pomerado Road
and Stowe Drive within the District boundaries account for approximately thirty-eight percent
(38%) of the total Average Daily Vehicular Trips (ADT) associated with the City’s arterial street
segments, including, Espola Road, Camino Del Norte/Twin Peaks, Community Road, Ted
Williams Parkway, Pomerado Road, Scripps Poway Parkway, and Stowe Drive, and also account
for only about 23% of the total ADT when the street segments between the City and Interstate 15
(San Diego Streets) are included in the counts. Further evaluation of the SANDAG traffic data
indicates that Scripps Poway Parkway and Pomerado Road are two of the highest traveled arterial
streets in the City, and together within the boundaries of the District these two streets, represent
approximately twenty-seven percent (27%) of the total City arterial ADT count (Scripps Poway
Parkway - 21% and Pomerado Road – 6%). However, the data also indicates that only 25% of
the total ADT on Pomerado Road is within the District and the ADT counts along the various
segments are fairly consistent with the full length of Pomerado Road. This consistency in the ADT
counts suggest that much of the vehicular traffic on Pomerado Road is local property generated
rather than pass-through traffic. Similarly, on Scripps Poway Parkway, the ADT count east of
Community Road to the City limits diminishes dramatically from the ADT count west of Community
Road to Pomerado Road (a 42% reduction), and the ADT count east of Community Road
represents approximately twenty-three percent (23%) of the ADT on Scripps Poway Parkway and
thirteen percent (13%) of the total ADT within the District.
Resolution No. 21-039
Page 17
Based on the preceding facts and observations, we have determined that approximately thirteen
percent (13%) of the cost to maintain the arterial landscape improvements within the District would
be considered indirect and incidental benefit (i.e., general benefit) costs and not assessed to
properties in the District. This percentage is based on the combined consideration of the area
being maintained and the overall traffic volume, plus pass-through traffic:
➢Approximately twenty percent (20%) of the overall landscaping maintained by the City on its
arterial streets and main thoroughfares is within the District and the arterial streets in the
District represent approximately thirty-eight percent (38%) of the City’s total ADT on its arterial
street segments. (20% x 38% = 7.6% of the proportional landscape area and traffic volume).
➢Approximately twenty-one percent (21%) of the overall ADT identified for the City’s arterial
street segments are associated with Scripps Poway Parkway which passes through the City
limits on both the east and west sides of the City and it is estimated that twenty-three percent
(23%) of those trips are attributable to pass-through traffic. (21% x 23 % = 4.83% through
traffic).
The combination of the ratio of maintained area to traffic volume and the ratio of through-traffic to
overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of the indirect
and incidental benefit (i.e., general benefit) associated with the arterial landscape improvements
within the District and are not assessed.
Therefore, in addition to the four percent indirect or incidental general benefit costs identified
previously, the City will contribute an additional thirteen percent (13%) of the annual maintenance
expenditures associated with the arterial landscape improvements.
The quantified baseline general benefit costs and the indirect/incidental general benefit costs
identified above shall be excluded (i.e., separated) from the special benefit assessment funding
and not assessed to the parcels within the District. The total calculated general benefit cost for
the landscaping improvements is approximately $149,049 based on the current District
improvements. As with many maintenance costs, General Benefit Costs may be impacted by
inflation in subsequent fiscal years, and the General Benefit Costs contributions may be adjusted for
inflation accordingly.
Assessment Methodology
The City shall annually levy and collect special benefit assessments to fund the operation,
maintenance and servicing of the improvements that provide special benefits to parcels within the
District. The estimated annual cost to operate, maintain, and service the District improvements
for Fiscal Year 2021/2022 are identified in the budget section of this Report (Part III of this Report).
To calculate and identify the proportional special benefits received by each parcel and ultimately
each parcel’s proportionate share of the improvement costs, it is necessary to consider not only
the improvements and services to be provided, but the relationship each parcel has to those
improvements as compared to other parcels in the District
Article XIIID Section 4(a) reads in part:
“…The proportionate special benefit derived by each identified parcel shall be determined in
relationship to the entirety of the capital cost of a public improvement or the maintenance and
operation expenses of a public improvement or for the cost of the property related service being
provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of
the proportional special benefit conferred on that parcel.”
Resolution No. 21-039
Page 18
Landscaping improvements like most public improvements, provide varying degrees of benefit
(whether they be general or special) based largely on the nature and extent of such
improvements, and the location of the improvements in relationship to properties associated with
those improvements. To establish the proportional special benefit and ultimately the assessment
obligation for each parcel, these factors need to be addressed and formulated in the method of
apportionment by the specific use of the property and characteristics that reflect each parcel’s
proportional special benefit as compared to other properties that benefit from those same
improvements.
The method of apportionment (method of assessment) developed for this District is based on the
premise that each property to be assessed receives a particular and distinct benefit (special
benefit) from the improvements, services and facilities to be financed by the District assessments.
To proportionately assess the special benefits, it is necessary to calculate each property’s relative
share of the special benefits conferred by the funded improvements and services. The Equivalent
Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes
a basic unit of benefit (base value) and then calculates the benefit derived by each assessed
parcel as a multiple (or a fraction) of that basic unit. This EBU method of apportioning special
benefits is typically seen as the most appropriate and equitable assessment methodology for
districts formed under the 1972 Act, as the special benefits conferred on each parcel from the
improvements are apportioned as a function of comparable property characteristics. The base
value and assessment formula utilized in other districts may be different but is typically
established to reflect the improvements and properties that specially benefit from those
improvements utilizing property characteristics that may include, but are not limited to, the type of
development (property land use), property’s development status, the proximity of the property to
the improvements, and size of the property (acreage or units).
For the purposes of this Engineer's Report, an EBU is the quantum of special benefit derived from
the various improvements by one acre of a developed non-residential parcel. The acreage
associated with developed non-residential parcels has been selected as the basic value for
calculation of assessments since developed non-residential land use represents approximately
81% of the acreage of the benefiting parcels in the District. Thus, the "benchmark" property (1.0
acres of developed non-residential property) derives one EBU of special benefit and is assigned
1.00 EBU.
The following outlines the land use classifications that are associated with or may be associated
with the parcels in the District and the proportional EBUs established for those land use
classifications.
Land Use Classifications
Non-Residential Developed -- This land use is defined as a parcel that has been developed with
a non-residential use, including, but not limited to, both publicly-owned and privately-owned
commercial retail or service, office or professional service, hotel or motel, manufacturing,
warehousing, parking lot, and/or institutional facilities, including hospitals or other medical
facilities, private schools or education centers, and churches or other non-profit organizations. As
previously noted, one acre of a developed non-residential parcel has been selected as the basic
value for calculation of assessments and is assigned 1.00 EBU per acre or portion thereof.
Therefore, the EBU assigned to each developed non-residential property is established by
multiplying the parcel’s applied acreage by 1.0 EBU per acre (e.g., a developed non-residential
parcel of 4.25-acres would be assigned 4.25 EBU, 4.25 acres x 1.0 EBU/acre = 4.25 EBU).
Resolution No. 21-039
Page 19
Vacant Undeveloped Property -- This land use classification includes undeveloped properties
that are identified as parcels with no development but have the potential to be developed.
Although it is recognized that most of the improvements within the District have been constructed
and accepted for maintenance in large part as a direct result of the development of the properties
within the District and these developments clearly receive particular and distinct benefits (direct
special benefits) from those improvements, it is also recognized that the various improvements
within the District are considered improvements shared by multiple developments or parcels
within a specific area of the City rather than being specifically associated with an individual parcel.
Collectively the various improvements were installed and constructed as part of the overall
development of properties within the District to their full and best use, including vacant
undeveloped properties in the vicinity of those improvements. However, it is also recognized that
in part the aesthetic benefits of the District improvements to properties in the District are related
to the use of those properties (people related) and undeveloped properties have less immediate
utilization of those improvements. Therefore, parcels identified as Vacant Undeveloped Property,
up to 20 acres shall be assigned a proportional EBU that is 50% of that assigned to developed
properties, which is 0.50 EBU per acre (50% of the 1.0 EBU per acre assigned to Developed Non-
Residential properties) up to a maximum of 10.00 EBU. Once a vacant undeveloped property is
developed it will be classified as non-residential development.
Exempt Properties -- Within most districts, there are lots or parcels of land that because of their
size, the nature of their use, and/or the types of improvements being maintained by a district, do
not receive a special benefit from the improvements (i.e., are exempt from assessment). These
parcels may include, but are not limited to, public streets and other roadways (typically not
assigned an APN by the County); dedicated public easements, public rights-of-way, or utility
rights-of-way; common areas, bifurcated lots; sliver parcels or any other parcel that has little or
no assessed value and cannot be developed independently; parcels that are part of the
improvements being maintained by the District and/or public property that provides substantially
similar landscape improvements for the benefit of parcels in the District or the public at large, such
as parks and dedicated open space areas. These types of parcels are considered to receive no
special benefit from the improvements and are therefore exempted from assessment and are
assigned 0.00 EBU.
Special Case Parcels -- In many landscaping and lighting districts (particularly districts that have
a wide range of land uses, multiple developments, and/or diversity in the location and type of
improvements) there may be one or more parcels to be assessed that the standard land use
classifications and proportionality identified above do not accurately identify the use and special
benefits received from the improvements. Properties that are typically classified as Special Case
Parcels usually involve partial or mixed use development of the property or development
restrictions whether those restrictions are temporary or permanent and affect the properties
proportional special benefits. Examples of such restrictions may include situations where only a
portion of the parcel’s total acreage is or can be developed. In such a case, the net acreage of
the parcel that is utilized, rather than the gross acreage of the parcel, may be applied to calculate
the parcel’s proportional special benefit. Each such parcel shall be addressed on a case-by-case
basis by the Assessment Engineer. The EBU assigned to such parcels shall be based on the
specific issues related to that parcel and its proportional special benefit compared to other
properties that receive special benefits from the improvements.
Two parcels within the District are designated as Special Case Parcels.
Resolution No. 21-039
Page 20
Equivalent Benefit Unit Summary
A summary of the applied Equivalent Benefit Units (EBUs) described above for the various land
use classifications within the District is shown in the following table:
Assessment
Assessment Land Use Method x BU =
Non-Residential Developed Units x 1.00 = 1.00 EBU per Acre
Vacant Undeveloped Units x 0.50 = 0.50 EBU per Acre (Maximum 20 Acres and 10.0 EBU)
Exempt Acreage x 0.00 = 0.00 EBU per Acre
Special Case Parcel x Varied = Varied EBU per Parcel
Equivalent Benefit Unit Calculation
Resolution No. 21-039
Page 21
Part III - Estimate of Costs
Calculation of Assessments
An assessment amount per Equivalent Benefit Unit (Assessment per EBU) is calculated by:
Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “Total General
Benefit Expenses” (Landscaping General Benefit Expenses), to establish the “Total Special
Benefit Expenses”;
Total Annual Expenses - General Benefit Expenses = Special Benefit Expenses
To the resulting “Special Benefit Expenses”, various “Funding Adjustments” may be applied that
may include, but are not limited to:
➢“Reserve Fund Transfer/Deduction”, represents an amount of available existing funds from
the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit
Expenses for the fiscal year.
➢“Additional City Funding”, represents an adjustment that is typically used to address any
funding gap between the amount budgeted to provide the improvements and services
(“Special Benefit Expenses”); and the amount that will be collected through the assessments.
This funding may be addressed by an additional City contribution or loan from the City which
is intended to be recovered in future fiscal years.
These adjustments to the Special Benefit Expenses result in the net special benefit amount to be
assessed “Balance to Levy”;
Special Benefit Expenses - Funding Adjustments = Balance to Levy
The amount identified as the “Balance to Levy” is divided by the total number of EBUs of parcels
that receive special benefits to establish the Assessment Rate (“Assessment Per EBU”). This
Assessment Rate is then applied back to each parcel’s individual EBU to calculate the parcel’s
proportionate special benefits and assessment amount for the improvements.
Balance to Levy / Total EBU = Assessment Per EBU (Assessment Rate)
Assessment Per EBU x Parcel EBU = Parcel Assessment Amount
Note: The maximum assessments outlined in this Report are intended to fully support the
expenses identified as “Special Benefit Expenses”. Consequently, there are no “Funding
Adjustments” reflected in the budgets establishing the maximum assessment rates, and therefore,
the “Balance to Levy” is equal to the total “Special Benefit Expenses”.
District Budget and Assessments
The budget and assessment rates outlined on the following page are based on the City’s estimate
of the expenses and related funding necessary for the operation, maintenance and servicing of
the District improvements as identified in Part I of this Report.
The proposed assessment rate to be applied for the calculation of the parcel assessments to be
levied and collected for Fiscal Year 2021/2022 is identified in the budget as the “Assessment Per
EBU”. Reference is hereby made to the assessment roll included herein as Part V for the
individual assessment amounts for each parcel for Fiscal Year 2021/2022.
Resolution No. 21-039
Page 22
Fiscal Year 2021/2022 Budget
(1)Actual Budget
(2)Estimated Budget
(3)Proposed Budget
(4)CIP Projects: Replacement of 6 irrigation booster pumps.
Note: Assessment totals do not equate to EBUs x Rate due to rounding. See the Fiscal Year 2021/2022
assessment roll in Exhibit V for assessment amount by parcel.
Resolution No. 21-039
Page 23
Assessment Range Formula
Any new or increased assessment requires certain noticing, meeting, and hearing requirements
by law. The Omnibus Act defines the terms "new or increased assessment" to exclude certain
conditions. These certain conditions included "any assessment that does not exceed an
assessment formula or range of assessments previously adopted by the agency or approved by
the voters in the area where the assessment is imposed." Under the Omnibus Act, an assessment
is also not deemed to be increased “in the case in which the actual payments from a person or
property are higher than would have resulted when the agency approved the assessment , if those
higher payments are attributable to events other than an increased rate or revised methodology,
such as a change in the density, intensity, or nature of the use of land.
The maximum assessments include an annual inflationary adjustment (Assessment Range
Formula).
The Assessment Range Formula for this District is defined by the following:
Commencing in fiscal year 2020/2021 and each fiscal year thereafter, the maximum assessment
rate established for the improvements in the previous fiscal year may be adjusted by the lesser
of three percent (3%) or the percentage increase in the Consumer Price Index (CPI). The
Consumer Price Index used for the inflationary adjustment shall be for the San Diego Area for All
Items for All Urban Consumers (CPI-U), as developed by U.S. Bureau of Labor Statistics. The
CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.
Each fiscal year the City shall identify the percentage change in the CPI, using the difference over
a 12-month period between the current year and the previous year (Annual Average). This annual
percentage change is generally established based on the average percentage change from the
prior year, but a similar 12-month time period may be used if the data for the annual average is
not available. This percentage difference shall then establish the range of increase to the
maximum assessment rate allowed, but the adjustment applied to the maximum assessment rate
shall not exceed 3%. If the percentage change in the CPI-U is negative, the maximum assessment
rate may not be adjusted from the previous fiscal year (unchanged). If the percentage change in
the CPI-U is greater than 3% then the maximum assessment rate may be adjusted by 3%. Should
the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the
City may use the revised index or comparable system as approved by the City Council for
determining fluctuations in the cost of living.
The initial rate was established for fiscal year 2019/2020 at $840.00 per EBU. In subsequent
fiscal years, any proposed annual assessment (rate per EBU) less than or equal to the calculated
(adjusted) Maximum Assessment Rate for that fiscal year is not considered an increased
assessment, even if the proposed assessment is significantly greater than the assessment
applied in the prior fiscal year. Changes in land use or size of an individual property resulting in
an assessment increase, is not considered an increased assessment. To impose a new or
increased assessment other than the annual inflationary adjustment provided by the preceding
Assessment Range Formula or as a result in change in land use or size of an individual property,
the City must comply with the provisions of the California Constitution Article XIIID section 4, that
require the preparation of an assessment engineer’s report, a public hearing and certain protest
procedures, including mailed notice of the public hearing and property owner protest balloting.
Property owners, through the balloting process, must approve a proposed new or increased
assessment before such an assessment may be imposed.
Resolution No. 21-039
Page 24
Part IV - District Diagram
The District Diagram provided on the following page provides a visual depiction of the boundaries
of Landscape Maintenance District No. 19-1 for Fiscal Year 2021/2022. This diagram also
provides a visual depiction of the location and approximate extent of the improvements to be
maintained as part of the District improvements. The combination of this Diagram and the
Assessment Roll referenced in Part V of this Report constitutes the Assessment Diagram for this
District and encompasses all the lots, parcels and subdivisions of land that receive or will receive
a special benefit from the improvements to be provided in the District at the time this Report was
prepared.
Reference is hereby made to the San Diego County Assessor’s Parcel Maps for a detailed
description of the lines and dimensions of each parcel within Landscape Maintenance District No.
19-1 including all subsequent subdivisions, lot-line adjustments, or parcel changes therein.
Resolution No. 21-039
Page 25
District Diagram Resolution No. 21-039 Page 26
Part V - Assessment Roll
Due to the number of parcels within Landscape Maintenance District No. 19-1, the Assessment
Roll containing the assessment amount to be levied and collected for fiscal year 2021/2022 has
been filed with the City Clerk in an electronic format and is, by reference, made part of this Report.
The proposed Assessment Roll shall be available for public inspection in the City Clerk’s Office
during normal office hours.
Each parcel listed on the Assessment Roll is currently shown and illustrated on the San Diego
County Assessor's Roll and reflective of the Assessor’s Parcel Maps at the time this Report was
prepared and shall incorporate all subsequent parcel changes, lot-line adjustments, and
subdivisions of land identified by the San Diego County Assessor’s Office. These records are, by
reference, made part of this Report and shall govern for all details concerning the description of
the lots or parcels. All assessments presented on the assessment roll are subject to change
pending the outcome of the Ballot Proceedings and/or as a result of parcel changes made by the
County including parcel splits, parcel merges or development changes that occur prior to the
County generating tax bills for the fiscal year.
Resolution No. 21-039
Page 27
Assessors Parcel Number Dwelling
Units Land Use Rate Charge
317-222-12-00 4.76 Non-Residential Developed $872.63 $4,153.72
317-222-23-00 0.91 Non-Residential Developed 872.63 794.09
317-222-24-00 0.94 Non-Residential Developed 872.63 820.27
317-222-25-00 0.97 Non-Residential Developed 872.63 846.45
317-222-26-00 0.95 Non-Residential Developed 872.63 829.00
317-222-27-00 0.91 Non-Residential Developed 872.63 794.09
317-223-01-00 3.3 Non-Residential Developed 872.63 2,879.68
317-223-02-00 3.48 Non-Residential Developed 872.63 3,036.75
317-223-03-00 4.05 Non-Residential Developed 872.63 3,534.15
317-223-04-00 6.39 Non-Residential Developed 872.63 5,576.11
317-223-05-00 5.82 Special Case 872.63 5,078.71
317-223-07-00 6.2 Non-Residential Developed 872.63 5,410.31
317-223-11-00 3.68 Non-Residential Developed 872.63 3,211.28
317-223-12-00 3.34 Non-Residential Developed 872.63 2,914.58
317-223-13-00 1.93 Non-Residential Developed 872.63 1,684.18
317-223-14-00 1.62 Non-Residential Developed 872.63 1,413.66
317-223-15-00 1.19 Non-Residential Developed 872.63 1,038.43
317-223-18-00 1.6 Non-Residential Developed 872.63 1,396.21
317-223-19-00 9.23 Non-Residential Developed 872.63 8,054.37
317-223-20-00 2.79 Non-Residential Developed 872.63 2,434.64
317-223-21-00 4.56 Non-Residential Developed 872.63 3,979.19
317-223-27-01 0.5 Non-Residential Developed 872.63 436.32
317-223-27-02 0.5 Non-Residential Developed 872.63 436.32
317-223-28-00 1.34 Non-Residential Developed 872.63 1,169.32
317-223-31-00 6.69 Non-Residential Developed 872.63 5,837.89
317-223-32-00 6.31 Non-Residential Developed 872.63 5,506.30
317-223-33-00 5.34 Non-Residential Developed 872.63 4,659.84
317-223-37-00 1.44 Non-Residential Developed 872.63 1,256.59
317-223-38-00 1.44 Non-Residential Developed 872.63 1,256.59
317-223-39-00 6.87 Special Case 872.63 5,994.97
317-224-01-00 2.44 Non-Residential Developed 872.63 2,129.22
317-224-06-00 0.9 Non-Residential Developed 872.63 785.37
317-224-07-00 0.74 Non-Residential Developed 872.63 645.75
317-224-15-00 0.35 Non-Residential Developed 872.63 305.42
317-224-16-00 1.49 Non-Residential Developed 872.63 1,300.22
317-224-18-00 0.64 Non-Residential Developed 872.63 558.48
317-224-19-00 0.61 Non-Residential Developed 872.63 532.30
317-224-20-00 0.84 Non-Residential Developed 872.63 733.01
317-224-21-00 2.69 Non-Residential Developed 872.63 2,347.37
317-224-22-00 1.06 Non-Residential Developed 872.63 924.99
317-224-23-00 1 Non-Residential Developed 872.63 872.63
317-224-24-00 1.85 Non-Residential Developed 872.63 1,614.37
317-225-01-00 2.53 Non-Residential Developed 872.63 2,207.75
317-225-04-00 7.58 Non-Residential Developed 872.63 6,614.54
317-225-05-00 2.81 Non-Residential Developed 872.63 2,452.09
317-225-06-00 0.54 Non-Residential Developed 872.63 471.22
317-225-07-00 0.52 Non-Residential Developed 872.63 453.77
317-225-10-00 0.58 Non-Residential Developed 872.63 506.13
317-225-11-00 0.51 Non-Residential Developed 872.63 445.04
317-225-12-00 6.83 Non-Residential Developed 872.63 5,960.06
317-225-13-00 1.3 Vacant 872.63 1,134.42
317-225-14-00 0.75 Non-Residential Developed 872.63 654.47
317-225-15-00 0.72 Non-Residential Developed 872.63 628.29
317-225-16-00 5.3 Non-Residential Developed 872.63 4,624.94
317-225-17-00 0.89 Non-Residential Developed 872.63 776.64
317-225-18-00 0.76 Non-Residential Developed 872.63 663.20
317-270-08-00 2.19 Non-Residential Developed 872.63 1,911.06
317-270-09-01 0.15 Non-Residential Developed 872.63 130.89
317-270-09-02 0.15 Non-Residential Developed 872.63 130.89
317-270-09-03 0.15 Non-Residential Developed 872.63 130.89
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2021/2022 PRELIMINARY ASSESSMENT ROLL
Willdan City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 1 of 5
Resolution No. 21-039
Page 28
Assessors Parcel Number Dwelling
Units Land Use Rate Charge
317-270-09-04 0.15 Non-Residential Developed 872.63 130.89
317-270-09-05 0.15 Non-Residential Developed 872.63 130.89
317-270-09-06 0.15 Non-Residential Developed 872.63 130.89
317-270-09-07 0.15 Non-Residential Developed 872.63 130.89
317-270-09-08 0.15 Non-Residential Developed 872.63 130.89
317-270-09-09 0.15 Non-Residential Developed 872.63 130.89
317-270-09-10 0.15 Non-Residential Developed 872.63 130.89
317-270-09-11 0.15 Non-Residential Developed 872.63 130.89
317-270-09-12 0.15 Non-Residential Developed 872.63 130.89
317-270-09-13 0.15 Non-Residential Developed 872.63 130.89
317-270-09-14 0.15 Non-Residential Developed 872.63 130.89
317-270-10-01 0.16 Non-Residential Developed 872.63 139.62
317-270-10-02 0.16 Non-Residential Developed 872.63 139.62
317-270-10-03 0.16 Non-Residential Developed 872.63 139.62
317-270-10-04 0.16 Non-Residential Developed 872.63 139.62
317-270-10-05 0.16 Non-Residential Developed 872.63 139.62
317-270-10-06 0.16 Non-Residential Developed 872.63 139.62
317-270-10-07 0.16 Non-Residential Developed 872.63 139.62
317-270-10-08 0.16 Non-Residential Developed 872.63 139.62
317-270-10-09 0.16 Non-Residential Developed 872.63 139.62
317-270-10-10 0.16 Non-Residential Developed 872.63 139.62
317-270-10-11 0.16 Non-Residential Developed 872.63 139.62
317-270-10-12 0.16 Non-Residential Developed 872.63 139.62
317-270-10-13 0.16 Non-Residential Developed 872.63 139.62
317-270-10-14 0.16 Non-Residential Developed 872.63 139.62
317-270-11-00 2.62 Non-Residential Developed 872.63 2,286.29
317-270-12-00 4.59 Non-Residential Developed 872.63 4,005.37
317-270-13-00 2.98 Non-Residential Developed 872.63 2,600.44
317-270-14-00 2.32 Non-Residential Developed 872.63 2,024.50
317-270-15-00 1.62 Non-Residential Developed 872.63 1,413.66
317-270-16-00 1.16 Non-Residential Developed 872.63 1,012.25
317-270-18-00 2.66 Non-Residential Developed 872.63 2,321.20
317-270-19-00 2.36 Non-Residential Developed 872.63 2,059.41
317-270-20-00 1.95 Non-Residential Developed 872.63 1,701.63
317-270-21-00 1.17 Non-Residential Developed 872.63 1,020.98
317-270-22-00 2.25 Non-Residential Developed 872.63 1,963.42
317-270-23-00 0.8 Vacant 872.63 698.10
317-270-24-00 1.49 Non-Residential Developed 872.63 1,300.22
317-270-25-00 1.49 Non-Residential Developed 872.63 1,300.22
317-270-31-00 1.35 Non-Residential Developed 872.63 1,178.05
317-270-32-00 1.3 Non-Residential Developed 872.63 1,134.42
317-270-40-00 3.76 Non-Residential Developed 872.63 3,281.09
317-270-41-00 3.48 Non-Residential Developed 872.63 3,036.75
317-270-42-00 3.24 Non-Residential Developed 872.63 2,827.32
317-270-43-00 2.98 Non-Residential Developed 872.63 2,600.44
317-270-44-00 4.46 Non-Residential Developed 872.63 3,891.93
317-270-45-00 0.6 Non-Residential Developed 872.63 523.58
317-270-46-00 1.34 Non-Residential Developed 872.63 1,169.32
317-270-49-00 1.6 Non-Residential Developed 872.63 1,396.21
317-270-50-00 1.97 Non-Residential Developed 872.63 1,719.08
317-270-51-00 4.62 Non-Residential Developed 872.63 4,031.55
317-270-54-00 1.39 Non-Residential Developed 872.63 1,212.96
317-270-55-00 1.4 Non-Residential Developed 872.63 1,221.68
317-270-56-00 41.98 Non-Residential Developed 872.63 36,633.01
317-270-59-00 0.56 Non-Residential Developed 872.63 488.67
317-270-60-00 1.56 Non-Residential Developed 872.63 1,361.30
317-270-61-00 9.84 Non-Residential Developed 872.63 8,586.68
317-270-62-00 0.93 Non-Residential Developed 872.63 811.55
317-270-63-00 1.97 Non-Residential Developed 872.63 1,719.08
317-271-02-00 0.72 Non-Residential Developed 872.63 628.29
317-271-03-00 0.76 Non-Residential Developed 872.63 663.20
317-271-04-00 0.52 Non-Residential Developed 872.63 453.77
317-271-09-00 0.52 Non-Residential Developed 872.63 453.77
317-271-10-00 0.52 Non-Residential Developed 872.63 453.77
317-271-12-00 0.45 Vacant 872.63 392.68
317-271-13-00 0.45 Vacant 872.63 392.68
Willdan City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 2 of 5
Resolution No. 21-039
Page 29
Assessors Parcel Number Dwelling
Units Land Use Rate Charge
317-271-15-00 0.52 Non-Residential Developed 872.63 453.77
317-271-16-00 0.5 Non-Residential Developed 872.63 436.32
317-271-18-00 0.45 Vacant 872.63 392.68
317-271-19-00 0.72 Non-Residential Developed 872.63 628.29
317-271-20-00 0.54 Non-Residential Developed 872.63 471.22
317-271-21-00 0.6 Non-Residential Developed 872.63 523.58
317-271-25-00 0.52 Non-Residential Developed 872.63 453.77
317-271-26-00 0.27 Vacant 872.63 235.61
317-271-27-00 0.59 Non-Residential Developed 872.63 514.85
317-271-28-00 0.67 Non-Residential Developed 872.63 584.66
317-271-33-00 0.61 Non-Residential Developed 872.63 532.30
317-271-34-00 0.61 Non-Residential Developed 872.63 532.30
317-271-35-00 0.63 Non-Residential Developed 872.63 549.76
317-271-41-00 0.61 Non-Residential Developed 872.63 532.30
317-271-42-00 0.66 Non-Residential Developed 872.63 575.94
317-271-46-00 0.5 Non-Residential Developed 872.63 436.32
317-271-48-00 0.55 Non-Residential Developed 872.63 479.95
317-271-49-00 0.68 Non-Residential Developed 872.63 593.39
317-271-51-00 0.34 Non-Residential Developed 872.63 296.69
317-271-56-00 0.33 Non-Residential Developed 872.63 287.97
317-271-57-00 0.36 Non-Residential Developed 872.63 314.15
317-271-58-00 0.32 Non-Residential Developed 872.63 279.24
317-271-59-00 0.36 Non-Residential Developed 872.63 314.15
317-271-62-00 0.34 Non-Residential Developed 872.63 296.69
317-271-63-00 0.34 Non-Residential Developed 872.63 296.69
317-271-67-00 0.35 Non-Residential Developed 872.63 305.42
317-271-68-00 0.53 Non-Residential Developed 872.63 462.49
317-271-74-00 0.58 Non-Residential Developed 872.63 506.13
317-271-75-00 0.71 Non-Residential Developed 872.63 619.57
317-271-80-00 0.75 Non-Residential Developed 872.63 654.47
317-271-81-00 0.56 Non-Residential Developed 872.63 488.67
317-271-82-00 1.04 Non-Residential Developed 872.63 907.54
317-271-83-00 0.61 Non-Residential Developed 872.63 532.30
317-271-84-00 0.51 Non-Residential Developed 872.63 445.04
317-271-85-00 0.5 Non-Residential Developed 872.63 436.32
317-271-86-00 1.23 Non-Residential Developed 872.63 1,073.33
317-271-89-00 1.46 Non-Residential Developed 872.63 1,274.04
317-271-95-00 0.65 Vacant 872.63 567.21
317-271-96-00 1 Vacant 872.63 872.63
317-271-97-00 0.68 Non-Residential Developed 872.63 593.39
317-271-98-00 0.68 Non-Residential Developed 872.63 593.39
317-280-21-00 4.15 Non-Residential Developed 872.63 3,621.41
317-280-35-00 4.22 Non-Residential Developed 872.63 3,682.50
317-280-36-00 3.21 Non-Residential Developed 872.63 2,801.14
317-280-37-00 3.29 Non-Residential Developed 872.63 2,870.95
317-280-47-00 4.3 Non-Residential Developed 872.63 3,752.31
317-280-48-00 8.33 Non-Residential Developed 872.63 7,269.01
317-280-50-00 7.69 Non-Residential Developed 872.63 6,710.52
317-280-56-00 20.87 Non-Residential Developed 872.63 18,211.79
317-280-57-00 7.3 Non-Residential Developed 872.63 6,370.20
317-280-58-00 3.08 Non-Residential Developed 872.63 2,687.70
317-280-63-00 6 Non-Residential Developed 872.63 5,235.78
317-280-65-00 2.13 Non-Residential Developed 872.63 1,858.70
317-280-66-00 4.46 Non-Residential Developed 872.63 3,891.93
317-280-68-00 2.34 Vacant 872.63 2,041.95
317-280-70-00 1.88 Non-Residential Developed 872.63 1,640.54
317-280-71-00 0.75 Non-Residential Developed 872.63 654.47
317-280-72-00 0.73 Non-Residential Developed 872.63 637.02
317-280-73-00 6.42 Non-Residential Developed 872.63 5,602.28
317-280-74-00 2.68 Non-Residential Developed 872.63 2,338.65
317-280-75-00 1.4 Non-Residential Developed 872.63 1,221.68
317-280-76-00 1.5 Non-Residential Developed 872.63 1,308.95
317-280-77-00 2.26 Non-Residential Developed 872.63 1,972.14
317-280-78-00 4.25 Non-Residential Developed 872.63 3,708.68
317-280-79-00 1.45 Non-Residential Developed 872.63 1,265.31
317-280-80-00 0.62 Non-Residential Developed 872.63 541.03
Willdan City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 3 of 5
Resolution No. 21-039
Page 30
Assessors Parcel Number Dwelling
Units Land Use Rate Charge
317-280-82-00 12.32 Non-Residential Developed 872.63 10,750.80
317-280-83-00 1.05 Non-Residential Developed 872.63 916.26
317-280-85-00 16.49 Non-Residential Developed 872.63 14,389.67
317-280-86-00 1.48 Non-Residential Developed 872.63 1,291.49
317-280-87-00 3.99 Non-Residential Developed 872.63 3,481.79
317-281-08-00 4.04 Non-Residential Developed 872.63 3,525.43
317-281-09-00 3.69 Non-Residential Developed 872.63 3,220.00
317-281-10-00 4.02 Non-Residential Developed 872.63 3,507.97
317-281-11-00 5.95 Non-Residential Developed 872.63 5,192.15
317-281-14-00 3.91 Non-Residential Developed 872.63 3,411.98
317-281-15-00 6.99 Non-Residential Developed 872.63 6,099.68
317-281-16-00 8.75 Non-Residential Developed 872.63 7,635.51
317-281-22-00 0.62 Non-Residential Developed 872.63 541.03
317-281-23-00 0.56 Non-Residential Developed 872.63 488.67
317-281-24-00 0.78 Non-Residential Developed 872.63 680.65
317-281-25-00 0.83 Non-Residential Developed 872.63 724.28
317-281-26-00 1.01 Non-Residential Developed 872.63 881.36
317-281-27-00 4.19 Non-Residential Developed 872.63 3,656.32
317-281-29-00 7.22 Non-Residential Developed 872.63 6,300.39
317-810-04-00 1.34 Non-Residential Developed 872.63 1,169.32
317-810-05-00 0.95 Non-Residential Developed 872.63 829.00
317-810-09-00 1.03 Non-Residential Developed 872.63 898.81
317-810-12-00 0.92 Non-Residential Developed 872.63 802.82
317-810-13-00 0.89 Non-Residential Developed 872.63 776.64
317-810-14-00 0.84 Non-Residential Developed 872.63 733.01
317-810-15-00 0.95 Non-Residential Developed 872.63 829.00
317-810-16-00 0.89 Non-Residential Developed 872.63 776.64
317-810-17-00 0.91 Non-Residential Developed 872.63 794.09
317-810-18-00 0.86 Non-Residential Developed 872.63 750.46
317-810-19-00 0.78 Non-Residential Developed 872.63 680.65
317-810-23-00 1.21 Non-Residential Developed 872.63 1,055.88
317-810-24-00 1.42 Non-Residential Developed 872.63 1,239.13
317-810-28-00 1.11 Non-Residential Developed 872.63 968.62
317-810-29-00 0.43 Vacant 872.63 375.23
317-810-30-00 0.97 Non-Residential Developed 872.63 846.45
317-810-31-00 1.22 Non-Residential Developed 872.63 1,064.61
317-810-32-00 1.34 Non-Residential Developed 872.63 1,169.32
317-810-36-00 1.71 Non-Residential Developed 872.63 1,492.20
317-810-37-00 3.16 Non-Residential Developed 872.63 2,757.51
317-810-38-00 2.14 Non-Residential Developed 872.63 1,867.43
320-011-27-00 2.85 Non-Residential Developed 872.63 2,487.00
320-031-03-00 10 Vacant 872.63 8,726.30
320-031-04-00 10 Vacant 872.63 8,726.30
320-200-46-00 0.64 Non-Residential Developed 872.63 558.48
320-200-47-00 2.7 Non-Residential Developed 872.63 2,356.10
320-200-48-00 1.18 Non-Residential Developed 872.63 1,029.70
320-200-49-00 0.72 Non-Residential Developed 872.63 628.29
320-200-50-00 0.99 Non-Residential Developed 872.63 863.90
320-220-02-00 3.91 Non-Residential Developed 872.63 3,411.98
320-220-03-00 10.43 Non-Residential Developed 872.63 9,101.53
320-220-04-00 2.52 Non-Residential Developed 872.63 2,199.03
320-220-05-00 0.52 Vacant 872.63 453.77
320-220-12-00 1.35 Vacant 872.63 1,178.05
320-220-15-00 1.97 Non-Residential Developed 872.63 1,719.08
320-220-16-00 2.86 Non-Residential Developed 872.63 2,495.72
320-220-18-00 3.25 Non-Residential Developed 872.63 2,836.05
320-220-21-00 3.54 Non-Residential Developed 872.63 3,089.11
320-220-22-00 11.09 Non-Residential Developed 872.63 9,677.47
320-220-24-00 1.78 Non-Residential Developed 872.63 1,553.28
320-220-25-00 3.82 Non-Residential Developed 872.63 3,333.45
320-220-26-00 6.3 Non-Residential Developed 872.63 5,497.57
323-091-08-00 10 Vacant 872.63 8,726.30
323-091-09-00 10 Vacant 872.63 8,726.30
323-091-10-00 2.92 Vacant 872.63 2,548.08
323-091-11-00 10 Vacant 872.63 8,726.30
323-092-17-00 1.41 Non-Residential Developed 872.63 1,230.41
Willdan City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 4 of 5
Resolution No. 21-039
Page 31
Assessors Parcel Number Dwelling
Units Land Use Rate Charge
323-092-18-00 2.39 Non-Residential Developed 872.63 2,085.59
323-092-20-00 1 Non-Residential Developed 872.63 872.63
323-092-21-00 0.7 Non-Residential Developed 872.63 610.84
323-092-22-00 0.79 Non-Residential Developed 872.63 689.38
323-092-23-00 0.83 Non-Residential Developed 872.63 724.28
323-092-24-00 0.68 Non-Residential Developed 872.63 593.39
323-092-25-00 0.7 Non-Residential Developed 872.63 610.84
323-092-26-00 0.7 Non-Residential Developed 872.63 610.84
323-092-27-00 0.7 Non-Residential Developed 872.63 610.84
323-092-28-00 0.75 Non-Residential Developed 872.63 654.47
323-092-29-00 0.75 Non-Residential Developed 872.63 654.47
323-092-32-00 2.44 Non-Residential Developed 872.63 2,129.22
323-092-33-00 4.65 Non-Residential Developed 872.63 4,057.73
323-092-34-00 6.66 Non-Residential Developed 872.63 5,811.72
323-092-35-00 9.78 Non-Residential Developed 872.63 8,534.32
323-092-36-00 6.83 Non-Residential Developed 872.63 5,960.06
323-092-37-00 1.24 Non-Residential Developed 872.63 1,082.06
323-092-38-00 0.57 Non-Residential Developed 872.63 497.40
323-480-03-00 2.6 Non-Residential Developed 872.63 2,268.84
323-480-04-00 2.67 Non-Residential Developed 872.63 2,329.92
323-480-10-00 2.28 Vacant 872.63 1,989.60
323-480-11-00 5.88 Non-Residential Developed 872.63 5,131.06
323-480-12-00 7.5 Non-Residential Developed 872.63 6,544.73
323-480-13-00 2.26 Vacant 872.63 1,972.14
323-480-14-00 1.55 Vacant 872.63 1,352.58
323-480-16-00 7.83 Non-Residential Developed 872.63 6,832.69
323-480-18-00 0.6 Non-Residential Developed 872.63 523.58
323-480-19-00 0.56 Non-Residential Developed 872.63 488.67
323-480-20-00 0.57 Non-Residential Developed 872.63 497.40
323-480-21-00 0.55 Non-Residential Developed 872.63 479.95
323-480-22-00 0.53 Non-Residential Developed 872.63 462.49
323-480-23-00 0.53 Non-Residential Developed 872.63 462.49
323-481-02-00 3.26 Non-Residential Developed 872.63 2,844.77
323-481-03-00 4.79 Non-Residential Developed 872.63 4,179.90
323-481-10-00 5.72 Non-Residential Developed 872.63 4,991.44
323-481-11-00 22.37 Non-Residential Developed 872.63 19,520.73
323-481-12-00 1.77 Non-Residential Developed 872.63 1,544.56
323-481-13-00 1.35 Non-Residential Developed 872.63 1,178.05
323-481-14-00 1.4 Non-Residential Developed 872.63 1,221.68
323-481-15-00 1.42 Non-Residential Developed 872.63 1,239.13
323-481-16-00 8.44 Non-Residential Developed 872.63 7,365.00
323-481-19-00 1.23 Non-Residential Developed 872.63 1,073.33
323-481-20-00 2.96 Non-Residential Developed 872.63 2,582.98
323-482-20-00 7.21 Non-Residential Developed 872.63 6,291.66
323-482-22-00 0.61 Non-Residential Developed 872.63 532.30
323-482-23-00 0.56 Non-Residential Developed 872.63 488.67
323-482-24-00 0.56 Non-Residential Developed 872.63 488.67
323-482-25-00 0.58 Non-Residential Developed 872.63 506.13
323-482-26-00 0.57 Non-Residential Developed 872.63 497.40
323-482-29-00 0.58 Non-Residential Developed 872.63 506.13
323-482-30-00 0.63 Non-Residential Developed 872.63 549.76
323-500-12-00 10.6 Non-Residential Developed 872.63 9,249.88
323-500-15-00 9.89 Non-Residential Developed 872.63 8,630.31
323-500-22-00 10.7 Non-Residential Developed 872.63 9,337.14
323-500-23-00 6.74 Non-Residential Developed 872.63 5,881.53
323-500-29-00 2.14 Vacant 872.63 1,867.43
323-500-30-00 4.82 Vacant 872.63 4,206.08
323-501-01-00 2.64 Non-Residential Developed 872.63 2,303.74
323-501-02-00 5.37 Non-Residential Developed 872.63 4,686.02
323-501-03-00 3.66 Non-Residential Developed 872.63 3,193.83
323-501-04-00 4.55 Non-Residential Developed 872.63 3,970.47
323-501-05-00 5.01 Non-Residential Developed 872.63 4,371.88
323-092-31-00 26.26 Non-Residential Developed 872.63 22,915.26
TOTALS 871.48 $760,479.59
TOTAL PARCEL COUNT 321
Willdan City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 5 of 5
Resolution No. 21-039
Page 32