CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: July 24, 2024
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Todd Litfin, City Attorney
SUBJECT: OPEN A PUBLIC HEARING AND APPROVE RESOLUTIONS 24-65 AND 24-66
RELATED TO THE LEVY AND COLLECTIONS OF ASSESSMENTS FOR THE ADELANTO LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 1 FOR THE FISCAL YEAR 2024-2025 (FY 2024/2025).
STAFF RECOMMENDATION:
OPEN A PUBLIC HEARING AND APPROVE RESOLUTIONS 24-65 AND 24-66 RELATED TO THE LEVY AND
COLLECTIONS OF ASSESSMENTS FOR THE ADELANTO LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO. 1 FOR THE FISCAL YEAR 2024-2025 (FY 2024/2025).
BACKGROUND:
The City Council originally created the Adelanto Landscape Maintenance Assessment District No. 1 (hereafter referred to as the “District”) in October 2005. Since that time, various new tracts have annexed into the District. The purpose of the District is for new development to pay its fair share of costs to provide landscape service within their respective developments. An engineer’s report was originally approved for the original District and each of the annexations. The Council is required to approve the engineer’s report for the upcoming FY 2024/2025 (Resolution 24-65) and authorize the levy and collections for the assessments (Resolution 24-66).
FISCAL IMPACT:
Ten tracts are included in the FY 2024/2025 proposed assessment: Tracts 16829, 17030, 17045, 16917, 16848, 13896, 20129, 20133, 20504, and 20401. The total number of lots for the ten tracts is 805, with a total annual assessment of $353,171.
ATTACHMENTS:
1. Resolution 24-65 Approving the Engineer’s Annual Levy Report Regarding the District for FY 2024/2025
2. Resolution 24-66 Ordering the Levy and Collection of Assessments
3. Engineer’s Annual Report
4. Preliminary Assessment Roll
516
RESOLUTION NO. 24-65
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ADELANTO, CALIFORNIA, APPROVING THE ENGINEER’S
REPORT FOR THE ADELANTO LANDSCAPE MAINTENANCE
ASSESSMENT DISTRICT NO. 01, FOR FISCAL YEAR 2024-2025.
WHEREAS, The City Council of the City of Adelanto (hereafter referred to as the “City Council”) did previously adopt a resolution ordering the preparation and filing of an Engineer’s Report (hereafter referred to as the “Report”) regarding the assessment district designated as the “Adelanto Landscape Maintenance District No. 01” (hereafter referred to as the “District”), and the levy and collection of assessment related thereto for Fiscal Year 2024-2025, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with section 22500) (hereafter referred to as the “Act”); and, WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of Adelanto (hereafter referred to as the “City Clerk”), who presented to the City Council a report titled: “City of Adelanto, Engineer’s Annual Report, Landscape Maintenance District No. 01, Fiscal Year 2024-2025” as required by the Act; and,
WHEREAS, the City Council may approve the Report, as filed, or may modify the report in any particular and approve it as modified, pursuant to the provision of Chapter 2, Article 1, Section 22586 of said Act; and,
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, considered all oral and written comments presented with respect to the District and Report at a noticed Public Hearing and has discussed any necessary or desired modifications to the Report.
NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF ADELANTO, AS FOLLOWS:
Section 1: That preceding recitals are true and correct.
Section 2: The Report as presented or as modified, contains the following:
a. A Description of Improvements.
b. A Diagram of the District.
c. The Method of Apportionment that details the method of calculation each parcel’s proportional special benefits and annual assessment. d. The “Maximum Assessment” (Approved by the property owners). e. An “Assessment Range Formula” for calculating annual inflationary adjustments to the “Maximum Assessment” (Adjusted Maximum Levy per benefit unit), also approved the property owners.
f. The Annual Budget (Costs and Expenses) and the resulting assessment (Levy per benefit units) for the fiscal year.
517
Resolution No .24-65
July 24, 2024
g. The District Roll containing the proposed Levy for each Assessor Parcel Number within the District for Fiscal Year 2024-2025.
Section 3: The City Clerk is hereby directed to enter on the minutes of the City Council any and all modification to the Report determined and approved by the City Council, and all such changes and/or modifications by reference are incorporated into the Engineer’s Report.
Section 4: The City Council is satisfied with the Report as presented or modified, each and all of the budget items and documents as set forth therein, and is satisfied that the annual assessments contained therein are consistent with the assessments approved by the property owners and spread in accordance with the special benefits received for the improvements pursuant to the provisions of the California Constitution Article XIIID.
Section 5: The Report is hereby approved as submitted or modified and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
Section 6: The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation and approval of the Report as submitted or modified.
PASSED, APPROVED and ADOPTED this 24th day of July, 2024 by the following vote:
____________________________
Gabriel Reyes, Mayor
____________________________
Brenda Lopez, City Clerk
518
Resolution No .24-65
July 24, 2024
I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. XX was duly and regularly adopted at a regular meeting of the City Council of the City of Adelanto on this 24th day of July, 2024 be the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS THEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto on the 24th day of July, 2024.
______________________________
Brenda Lopez, City Clerk
519
RESOLUTION NO. 24-66
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ADELANTO, CALIFORNIA, ORDERING THE LEVY AND
COLLECTION OF ASSESSMENTS RELATED TO THE
ADELANTO LANDSCAPE MAINTENANCE ASSESSMENT
DISTRICT NO. 01, FOR FISCAL YEAR 2024-2025.
WHEREAS, the City Council of the City of Adelanto (hereafter referred to as the “City Council”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, (commencing with Section 22500) (hereinafter referred to as the “Act”) and by previous Resolution, initiated proceedings for the “Adelanto Landscape Maintenance Assessment District No. 01” (hereafter referred to as the “District”), and to levy and collect annual assessments to pay for the operation, maintenance and servicing of landscaping and all appurtenant facilities related thereto for Fiscal Year 2024-2025; and WHEREAS, the City Council did by previous resolutions-initiated proceedings and declared its intention to levy and collect annual assessments to pay for the operation, maintenance and servicing of landscaping and all appurtenant facilities related thereto; and, WHEREAS the Engineer selected by the City Council has prepared and filed with the City Clerk of the City of Adelanto (hereafter referred to as the “City Clerk”) an Engineer’s Report (hereafter referred to as the “Engineer’s Report”) in connection with the District and levy of the assessments for Fiscal Year 2024-2025 in accordance with Chapter 1, Article 4 of the Act.
NOW, THEREFORE BE IT RESOLVED, DETERMINED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF ADELANTO, CALIFORNIA, AS FOLLOWS:
Section 1: The preceding recitals are true and correct.
Section 2: The City Council desires to levy and collect assessments against parcels of land within the District for Fiscal Year 2024-2025 to pay the costs for the operation, maintenance and servicing of landscaping and all related appurtenant facilities located within public places within and for the benefit of the District
Section 3: The City Council has examined and reviewed the Report in connection with the District, as well as the levy and collection of assessments. Based on the Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
a. A special benefit will be received by parcels of land within the District and all parcels of land benefit from the operations, maintenance, and servicing of the improvements and related facilities.
b. The proposed budget and the amount to be assessed on all parcels of land within the District for the Fiscal Year 2024-2025 are fairly distributed in proportion to special benefit and are in accordance with prior approved District formula and methodology.
Section 4: The District and associated assessments as outlined in the Report are in compliance with the provisions of the California Constitution Article XIIID. 520
Resolution No. 24-66
July 24, 2024
Section 5: The Report, assessments, and assessment formula, as presented to the City Council and on file in the Office of the City Clerk are hereby confirmed as filed.
Section 6: The City Council hereby orders the District improvements to be made, which improvements are briefly described as the operation, administration, maintenance and servicing of all public landscaping improvements and appurtenant facilities and expenses associated with the District that were installed as part of property development within the District and that will be maintained by the City of Adelanto or their designee and all such maintenance, operation, and servicing of the landscaping improvements and all appurtenant facilities shall be performed pursuant to the “Act”, namely: The improvements include the operation, administration, maintenance and servicing of all landscaping improvements and appurtenant facilities and expenses associated with the District and will be maintained by the City of Adelanto or their designee through annual assessments as outlined in the Engineer’s Annual Levy Report.
Section 7: The City Clerk or their designee is hereby authorized and directed to file the levy with the County Auditor of Adelanto for Fiscal Year 2024-2025.
Section 8: The County Auditor of Adelanto shall enter on the County Assessment Roll opposite each parcel of land the amount of the levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City of Adelanto Treasurer (hereafter referred to as the “City Treasurer”).
Section 9: The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District, and such money shall be expended only for the maintenance, operation and servicing for the landscaping improvements and appurtenant facilities as described in Section 6 above.
Section 10: The adoption of this Resolution constitutes the District levy for the Fiscal Year 2024- 2025.
521
Resolution No. 24-66
July 24, 2024
PASSED, APPROVED and ADOPTED this 24th day of July, 2024 by the following vote:
___________________________
Gabriel Reyes, Mayor
______________________________
Brenda Lopez, City Clerk
522
Resolution No. 24-66
July 24, 2024
I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. was duly and regularly adopted at a regular meeting of the City Council of the City of Adelanto on this 24th day of July, 2024 be the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS THEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto on the 24th day of July, 2024.
______________________________
City Clerk, Brenda Lopez
523
CITY OF ADELANTO
LANDSCAPE MAINTENANCE
ASSESSMENT DISTRICT
NO. 01
2024/2025 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 26, 2024
Public Hearing: July 24, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
524
ENGINEER'S REPORT AFFIDAVIT
Adelanto Landscape Maintenance Assessment District No. 01 City of Adelanto,
County of San Bernardino, State of California
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2024/2025 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Bernardino 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 ____________, 2024.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Adelanto
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
525
TABLE OF CONTENTS
I. OVERVIEW.............................................................................................................. 1 A. INTRODUCTION .............................................................................................. 1 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ..................................... 2 C. COMPLIANCE WITH CURRENT LEGISLATION ............................................ 4 II. PLANS AND SPECIFICATIONS ............................................................................. 5 A. DESCRIPTION OF IMPROVEMENTS AND SERVICES.................................. 5 B. DESCRIPTION OF PROPERTIES WITHIN THE DISTRICT ............................ 6 III. METHOD OF APPORTIONMENT ........................................................................... 8 A. GENERAL ........................................................................................................ 8 B. BENEFIT ANALYSIS ....................................................................................... 8 C. ASSESSMENT METHODOLOGY.................................................................... 9 D. ASSESSMENT RANGE FORMULA .............................................................. 11 IV. DISTRICT BUDGETS............................................................................................ 13 A. DESCRIPTION OF BUDGET ITEMS ............................................................. 13 B. BUDGET FOR FISCAL YEAR 2024/2025...................................................... 15 V. DISTRICT DIAGRAMS.......................................................................................... 16 VI. ASSESSMENT ROLL............................................................................................ 18 526
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 1 I. OVERVIEW
A. INTRODUCTION
In Fiscal Year 2005/2006, the City of Adelanto (hereafter referred to as the “City”), under the provisions of the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the “1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution, Article XIIID (hereafter referred to as the “Article XIIID”) established the assessment district designated as the:
Adelanto Landscape Maintenance
Assessment District No. 01
(hereafter referred to as the “District”). This Engineer’s Report (hereafter referred to as “Report”) has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council of Adelanto (hereafter referred to as the “City Council”) for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for Fiscal Year 2024/2025.
The City annually levies and collects special assessments in order to continue the maintenance of the improvements.
This Report describes the District, the improvements, and the proposed assessments to be levied against properties in connection with the special benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2024/2025. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of local landscaping improvements installed in connection with the development of properties within the District. Each fiscal year, based on the estimated costs associated with the regular annual maintenance, operation and servicing of the landscaping improvements that provide special benefit to properties within the District; the City establishes the District’s assessments. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include: the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of adequate funds for operational reserves or periodic expenditures including installments collected for long-term improvement projects. Each parcel is assessed proportionately for only those improvements, services and expenses for which the parcel will receive special benefit.
The original District when established included parcels of land within the residential subdivisions referred to as Tract 16829. The District was formed to provide for the ongoing maintenance and operation of the landscaping installed in connection with this development and the special benefits these improvements provide to the properties therein. In Fiscal Year 2005/2006, the City began annexing additional properties (territories of land) to the District and balloted those properties for a new assessment to 527
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 2 provide the necessary funding for the ongoing maintenance and operation of the landscape improvements associated with the development of those properties.
Subsequent residential subdivisions annexed into the District included Tracts 17030, 17045, 17045-1, -2, -3, and 16917 in Fiscal Year 2005/2006, Tract 16848 in Fiscal Year 2006/2007, Tracts 13896, 13896-1, 13896-2 and 13896-3 in Fiscal Year 2007/2008, Tract 20129 in Fiscal Year 2019/2020, Tract 20133 in Fiscal Year 2021/2022, and Tracts 20401 and 20504 in Fiscal Year 2023/2024. Tract 20507 is in the process of annexation and will be levied during Fiscal Year 2024/2025 upon Public Hearing approval. If approved, this Tract will be added to the subsequent annual Report.
In order to recognize the appropriate special benefit nexus provided by the District improvements and services within the original development and the nine (9) developments annexed into the existing District, zones of benefit (hereafter referred to as “Zones”) have been established within the District represented by each of the ten (10) developments. Each Zone reflects the various types of improvements and services to be provided by the Zone and the type of property development associated with those improvements. The net annual cost to provide the improvements and services for each Zone are allocated to each benefiting property within that Zone only, using a weighted method of apportionment that establishes a calculated proportional special benefit and assessment for each Zone parcel. This Zone structure and proportional allocation of improvement costs ensures that each property is reasonably and fairly assessed for the special benefits received from the District improvements.
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 Bernardino County (hereafter referred to as the “County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for the special benefit assessments.
At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Upon conclusion of the Public Hearing, the City Council will consider all public comments and review the Report. The City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments the City Council will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel.
B. 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. 528
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 3 ➢ The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
➢ The maintenance or servicing, or both, of any of the foregoing. ➢ The acquisition of any existing improvement otherwise authorized pursuant to this section.
➢ Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5; and
• Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines “maintain” or “maintenance” to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
➢ Repair, removal, or replacement of all or any part of any improvement. ➢ 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.
529
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 4 C. COMPLIANCE WITH CURRENT LEGISLATION
On November 5, 1996, California voters approved Proposition 218 (The Right to Vote on Taxes Act) that established specific requirements for the ongoing imposition of taxes, assessments and fees. The provisions of this proposition are now contained in the California Constitutional as Articles XIIIC and XIIID.
In compliance with the provisions of Article XIIID, the City conducted a Property Owner Protest Ballot proceeding for the formation of the District and each annexation and the proposed levy of a new assessment. In conjunction with this ballot proceeding, the City Council conducted a noticed Public Hearing to consider public testimonies, comments and written protests regarding the formation of the District. Upon conclusion of the Public Hearing, property owner protest ballots received were opened and tabulated to determine whether majority protest existed (ballots were weighted based on assessment amounts).
Since a majority protest did not exist for the proposed assessments and the assessment range formula presented and described herein, the City Council, by resolution, confirmed the results of the ballot tabulation. The City Council then approved the Report, ordered the formation of the District, and approved the assessment diagram and levy and collection of assessments.
All assessments approved by the City Council have been prepared in accordance with the 1972 Act and comply with the provisions of Article XIIID. 530
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 5 II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF IMPROVEMENTS AND SERVICES
Landscape Improvements
The improvements for the District may be generally described as follows.
The installation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass, and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices, and drywells located in public places within the boundaries of the District. Maintenance means the 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 part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste; the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. Servicing means the furnishing of electricity for the lighting and operation of any ornamental structures, landscaping, and appurtenant facilities; water for the irrigation and control of the landscaping, and the maintenance of any of the ornamental structures, landscaping and appurtenant facilities.
Article XIIID of the California Constitution defines “maintenance and operation expenses” as, “the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly maintain a permanent public improvement”.
The District funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the installation and maintenance of the landscape improvements benefiting the District parcels.
Plans and Specifications for the improvements for the District are voluminous and are not bound in this Report but by this reference are incorporated and made a part of this Report.
The Plans and Specifications are on file in the office of the City Engineer where they are available for public inspection.
District Landscape Improvements
The landscaping improvements within the ten (10) Zones of the District follow.
Original District
➢ Tract 16829 — approximately 5,000 square feet of streetscape and 653 lineal feet of perimeter masonry wall improvements
Annexation 2005-001
➢ Tract 17030 — approximately 570 square feet of streetscape and 1,860 lineal feet of perimeter masonry wall improvements
531
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 6 Annexation 2005-002
➢ Tract 17045, 17045-1, -2, and -3 — approximately 59,879 square feet of streetscape and 5,720 lineal feet of perimeter masonry wall improvements Annexation 2005-003
➢ Tract 16917 — approximately 23,200 square feet of streetscape and 2,820 lineal feet of perimeter masonry wall improvements
Annexation 2006-009
➢ Tract 16848 — approximately 10,300 square feet of streetscape and 1,706 lineal feet of perimeter masonry wall improvements
Annexation 2007-022
➢ Tracts 13896, 13896-1, -2, and -3 — approximately 10,966 square feet adjacent to the east side of Aster Road and 5,097 square feet adjacent to the north side of Bartlett Avenue of streetscape; approximately 9,247 lineal feet adjacent to the east side of Aster Road and 637 lineal feet adjacent to the north side of Bartlett Avenue of perimeter masonry wall improvements
Annexation 2019-027
➢ Tract 20129 — approximately 75,020 square feet of streetscape, 15,011 linear feet of irrigation and 4,894 sprinkler heads which cover water quality basin, ground cover, shrubs, trees and irrigation
Annexation 2021-028
➢ Tract 20133 — approximately 37,211 square feet of landscape which includes ground cover, shrubs, and irrigation
Annexation 2023-029
➢ Tract 20504 — approximately 10,335 square feet of landscape which includes ground cover, shrubs, trees, and irrigation
Annexation 2023-030
➢ Tract 20401 — approximately 37,685 square feet of landscape which includes trees, ground cover, shrubs, vines, and irrigation
B. DESCRIPTION OF PROPERTIES WITHIN THE DISTRICT
The boundaries of the District are non-contiguous and consist of all lots, parcels and subdivisions of land located in the ten (10) Zones generally described as follows.
Original District
➢ Tract 16829 — located east of Jonathan Street, north of Seneca Road, and South of Villa Street
Annexed Developments and Properties
Annexation 2005-001
➢ Tract 17030 — located north of Victor Street and approximately 294 feet west of Bellflower Street
532
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 7 Annexation 2005-002
➢ Tract 17045, 17045-1, -2, and -3 — located north of Cactus Road, south of Holly Road, and extending approximately 660 feet easterly of Pearmain Street Annexation 2005-003
➢ Tract 16917 — located north of Joshua Street, east of Verbena Road, and south of Mojave Drive
Annexation 2006-009
➢ Tract 16848 — located on the west side of Jonathan Street, north of Victor Street, south of Mojave Drive
Annexation 2007-022
➢ Tracts 13896, 13896-1, -2, and -3 — located north of Bartlett Avenue, east of Aster Road
Annexation 2019-027
➢ Tract 20129 — generally located south of Holly Road, east of Fremontia Avenue, north of Poppy Road, and west of Jonathan Street
Annexation 2021-028
➢ Tract 20133 — generally located south of Desert Glen Street, east of Jonathan Street, north of Cactus Road and west of Pearmain Street
Annexation 2023-029
➢ Tract 20504 — located south of Chamberlaine Way, north of Lee Avenue, and east of Aster Road
Annexation 2023-030
➢ Tract 20401 — located south of Seneca Road, east of Hacienda Road, and west of Stevens Road
533
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 8 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, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel and pursuant to the Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits may be assessed.
B. BENEFIT ANALYSIS
Special Benefits
Each and every parcel within the District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.
First, all of the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City required the original developer to install and guarantee the maintenance of landscaping, ornamental structures, and appurtenant facilities to serve the parcels. Therefore, each and every parcel within the District could not have been developed in the absence of the installation and promised maintenance of these facilities.
In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the District because of the nature of the improvements. The proper maintenance of landscaping and appurtenant facilities specially benefits parcels within the District by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters the erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the District. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the District. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District through the abatement of graffiti and the screening of properties within the District from arterial streets. 534
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 9 Finally, the removal of all graffiti and the proper maintenance of landscaping and ornamental structures, enhance the landscaping, improve the attractiveness of the properties within the District, and provide a positive visual experience each and every time a trip is made to or from the property.
General Benefits
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements.
The proper maintenance of landscaping and appurtenant facilities within the District will not only control dust from blowing onto properties within the District but will also control dust from blowing onto properties outside of the District. Also, the control of slope erosion will not only protect properties within the District but will also reduce runoff into the City’s storm drain system. The proper maintenance of drainage basins and similar landscaped areas not only facilitates proper drainage of properties within the District, but also reduces the potential for flooding damage to properties on the downward slope from the District.
The spraying and treating of landscaping within the District for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout other properties within the City. Finally, the proper maintenance of landscaping and ornamental structures provides a positive visual experience to persons passing by the District. All of the above-mentioned items constitute incidental general benefits conferred by the improvements.
The total benefits are a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to the adjacent property owners. The portion of the total landscape maintenance costs which are associated with general benefits will not be assessed to the parcels in the District but will be paid from other City funds.
Because the landscaping is located immediately adjacent to properties within the District and is maintained solely for the benefit of those properties, any benefit received by properties outside of the District is merely incidental. It is estimated that the general benefit portion of the benefit received from the improvements for any district is less than one (1) percent of the total benefit.
C. ASSESSMENT METHODOLOGY
The method of apportionment for this District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcels benefiting from the improvements provided based on each parcel’s actual land use or proposed planned development as compared to other properties and this comparison is reliant upon the special benefit received from the specific type of improvements and services provided or planned within each respective Zone that is part of the District.
535
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 10 Equivalent Dwelling Units
To assess benefits equitably it is necessary to assign each property’s proportional special benefits to the special benefits of all other properties that benefit from the improvements and services provided by the District. The Equivalent Dwelling Unit (“EDU”) method of assessment apportionment uses a basic unit (base value) of assessment that is common to all properties benefiting from the improvements and services provided and assigns a weighted value to each parcel assessed based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to the base value. The EDU method of apportioning special benefits is typically seen as an appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development.
For this District, all tracts currently within the District are comprised entirely of residential developments and the single-family residential home site is used as the base value of benefit and assessment. In a single-family residential special district, all parcels within receive the same special benefit from the improvements due to their similarity in size and use, as well as their similar proximity to the improvements. Therefore, each parcel is assessed an equal amount.
EDU Application for properties in Original, Annexation 2005-001, Annexation 2005- 002, Annexation 2005-003, Annexation 2006-009, Annexation 2007-022, Annexation 2019-027, Annexation 2021-028, Annexation 2023-029, and Annexation 023-030 Tracts:
Single Family Residential — This land use is defined as a fully subdivided residential home site with or without a structure and the improvements and services associated with the parcel have been accepted or will be accepted by the City for maintenance in the fiscal year. This land use is assessed 1.0 EDU per lot or parcel.
Calculation of Assessments
The benefit formula applied to parcels within the District is based on the preceding EDU discussion. Each parcel's EDU correlates the parcel’s special benefit received as compared to all other parcels benefiting from the improvements. The following formula is used to calculate each parcel’s EDU (proportional benefit).
Parcel Type EDU x Acres or Units = Parcel EDU
For each Tract of the District, the total number of EDUs for the fiscal year equals the sum of all individual EDUs applied to parcels in that Zone. An assessment amount per EDU (Rate) for the improvements is established by taking the total cost of the improvements (amount budgeted) and dividing that amount by the total number of EDUs of all parcels to be assessed. This Rate is then applied back to each parcel’s individual EDU to determine the parcel’s proportionate benefit and assessment obligation for the improvements.
536
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 11 Total Balance to Levy (for the Annexation) / Total EDU (to be assessed) = Levy per EDU
Levy per EDU x Parcel EDU = Parcel Levy Amount
Exempt Properties:
Properties classified as Exempt Properties may include but are not limited to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, rights-of-way, public greenbelts and parkways; utility rights-of-ways; common areas, sliver parcels and bifurcated lots or any other property the City has determined that the parcel cannot be developed; publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment and assigned 0.00 EDU.
Special Cases
As with any assessment district, there may be a specific property or properties that the typical land use classifications and method of apportionment does not completely reflect the proportional special benefits received as compared to other parcels. Usually, this type of issue arises from property specific development issues in which either the use of that property is significantly restricted or limited compared to other properties, or the timing of the City accepting the specific improvements associated with that property as compared to other properties and developments. In these cases, the assessment engineer may determine that an appropriate calculation of proportional benefit would be better reflected by applying a reduced weighting factor that accounts for the property’s reduced benefit.
Because a district’s method of apportionment ultimately establishes not only the assessment for each parcel, but the proportional benefit between parcels, identifying any parcel as a “Special Case” and deviating from the standard method of apportionment applied to other properties in the district ultimately effects the proportional assessment of those other properties.
D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a “new or increased assessment” to exclude certain conditions. These 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.” This definition and conditions were later confirmed through Senate Bill 919 (the Proposition 218 implementing legislation).
The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.
As part of the District formation, balloting of property owners is required pursuant to the Article XIIID Section 4. The property owner ballots include an Assessment to be approved, as well as the approval of an assessment range formula. 537
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 12 The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted based upon the greater of the latest composite percentage change in California Public Utilities Commission (“CPUC”) approved rates for each light fixture used in the City’s Landscape Maintenance Assessment District or the Consumer Price Index, All Urban Consumers, for the Riverside-San Bernardino-Ontario CPI index ("CPI"), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor.
The Engineer shall compute the percentage difference between the CPI for February of each year and the CPI for the previous February (or closest available month) and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. As of January 2018, the Bureau of Labor Statistics (“BLS”) split the Los Angeles-Riverside-Orange County Area for All Urban Consumers to the Los AngelesLong Beach-Anaheim Area and Riverside-San Bernardino-Ontario Area for All Urban Consumers. Currently, the District uses the Riverside-San Bernardino-Ontario CPI index to compute the January-to-January CPI difference each year.
The percentage difference between January 2023 CPI and January 2024 CPI is 2.88%.
In the future, should the BLS revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.
The Maximum Assessment is adjusted annually and is calculated independent of the annual budgets and proposed assessments established for each Annexation of the District. Any proposed annual assessment (rate per EDU) less than or equal to this Maximum Assessment (for each Annexation) is not considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior fiscal year. Although the Maximum Assessment will increase each year, the actual District assessments may remain virtually unchanged.
538
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 13 IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded by the District.
Direct Costs
Maintenance Costs (Labor, Material, and Equipment):
Includes all labor, material, and equipment required to properly maintain and service the ornamental structures, landscaping, and appurtenant facilities within the District, including the maintenance and servicing of drywells, fencing, entry monuments, and drainage facilities. All improvements within the District will be maintained and serviced on a regular basis. City staff will determine the frequency and specific maintenance operations required; but generally, the operations will occur weekly. Maintenance costs include, but are not limited to:
➢ The furnishing of water required for the irrigation of the landscaping and the maintenance of the ornamental structures and appurtenant facilities. ➢ The furnishing of electricity and gas required for the operation of the ornamental structures, landscaping, and appurtenant facilities.
➢ The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
➢ Repairs which are unforeseen and not normally included in the yearly maintenance cost. This may include repair of damage due to vandalism, storms, and frost. Planned upgrades of the improvements that provide a direct benefit to the District could also be included in renovation costs. Examples of upgrades are replacing plant materials and/or renovating irrigation systems.
Administrative Costs
District Administration (District Engineering):
The cost associated with City staff providing the coordination for maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff.
District administration costs include, but are not limited to, the cost of contracting with professionals to provide services specific to the levy and annual administration. These are the costs of contracting with professionals for annual certification of all irrigation back flow devices and for professionals to provide any additional administrative or engineering services specific to the District such as the cost to prepare and mail notices of the Public Meeting/ Hearing, or preparation of assessment diagrams. 539
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 14 County Administration Fees
The costs charged by the County to place the assessments on the property tax rolls.
Levy Adjustments
Reserve Fund Collection
Includes funds being added to the Reserve Account for the current fiscal year. The Reserve Account provides for collection by the District of funds to operate the District from the time period of July 1 (beginning of the fiscal year) through December when the County provides the City with the first installment of assessments collected from the property tax bills. The Reserve Account eliminates the need for the City to transfer funds from nondistrict accounts to pay for District charges during the first six (6) months of the fiscal year.
Revenue from Other Sources (Contribution)
Any funds added to the District’s account by the City from sources other than the Reserve Fund or the City’s General Fund.
City Contribution/General Benefit (General Fund Contribution/Collection) Any funds added to the District’s account by the City from the City’s General Fund Account or other revenue source.
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FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 15 B. BUDGET FOR FISCAL YEAR 2024/2025
BUDGET ITEM
Original Annexation
2005-1
Annexation
2005-2
Annexation
2005-3
Annexation
2006-9
Annexation
2007-22
Annexation
2019-27
Annexation
2021-28
Annexation
2023-29
Annexation
2023-30 District
(Tract Total
16829)
(Tract
17030)
(Tract
17045)
(Tract
16917)
(Tract
16848)
(Tracts 13896,
13896-1, -2, -
3)
(Tract
20129)
(Tract
20133)
(Tract
20504)
(Tract
20401)
DIRECT COSTS (Labor/Materials)
Streetscape $20,801 $1,186 $5,753 $2,724 $21,431 $3,424 $15,872 $11,915 $0 $18,253 $101,360 Graffiti Removal 867 10,267 49,793 23,586 887 28,910 12,502 14,603 12,941 17,752 172,108 Basin Landscaping 0 0 0 0 0 0 0 0 2,066 0 2,066
Park Turf 0 0 0 0 0 0 0 0 75 0 75
Total Direct Costs $21,668 $11,453 $55,546 $26,311 $22,318 $32,334 $28,375 $26,518 $15,082 $36,004 $275,609
ADMINISTRATION
District Administration $3,824 $2,020 $9,801 $4,644 $3,348 $5,706 $5,763 $1,250 $1,104 $1,290 $38,751 County Administration Fee 21 11 48 23 17 39 35 24 23 1 242 Total Administration $3,845 $2,031 $9,849 $4,667 $3,365 $5,745 $5,798 $1,274 $1,127 $1,291 $38,992 TOTAL DIRECT COSTS & ADMINISTRATION EXPENSES $25,513 $13,485 $65,395 $30,977 $25,683 $38,079 $34,173 $27,793 $16,209 $37,296 $314,602
LEVY ADJUSTMENTS
Reserve Fund Collection/(Contribution) ($22) ($11) ($49) ($23) ($17) ($41) ($707) $13,235 $8,173 $18,034 $38,573 Revenue from Other Sources (Contribution) 0 0 0 0 0 0 0 0 0 0 0 General Fund Collection/(Contribution) 0 0 0 0 0 0 0 0 0 0 0 Total Levy Adjustments ($22) ($11) ($49) ($23) ($17) ($41) ($707) $13,235 $8,173 $18,034 $38,573 BALANCE TO LEVY $25,491 $13,474 $65,346 $30,954 $25,667 $38,038 $33,466 $41,027 $24,382 $55,330 $353,175 Total Parcels 70 37 159 75 57 129 119 83 77 107 729
Total EDUs 70.00 37.00 159.00 75.00 57.00 129.00 116.00 81.00 77.00 107.00 724.00 Total Parcels Levied 70 37 159 75 57 129 116 81 77 4 724 Fiscal Year 2024/2025 Rate per EDU $364.16 $364.16 $410.98 $412.72 $450.29 $294.87 $288.50 $506.51 $316.65 $517.10 Fiscal Year 2024/2025 Maximum Rate per EDU (1) $364.1660 $364.1660 $410.9892 $412.7234 $450.2911 $294.8775 $288.5015 $506.5150 $316.6592 $517.1071 Fiscal Year 2023/2024 Applied Rate per EDU $353.97 $353.97 $399.49 $401.17 $437.69 $286.62 $280.43 $492.34 $307.80 $502.64 Fiscal Year 2023/2024 Maximum Rate per EDU $353.98 $353.98 $399.49 $401.18 $437.69 $286.63 $280.43 $492.34 $307.80 $502.64 Base Year Rate $210.00 $210.00 $237.00 $238.00 $272.94 $185.00 $228.41 $458.72 $307.80 $502.64 Base Fiscal Year 2005/2006 2005/2006 2005/2006 2005/2006 2006/2007 2007/2008 2019/2020 2022/23 2023/24 2023/24
FUND BALANCE INFORMATION
Beginning Reserve Fund Balance $5,754 $3,041 $14,749 $6,987 $5,793 $8,585 $7,553 $9,260 $5,503 $12,488 $61,722 Reserve Fund Collection (Contribution) ($22) ($11) ($49) ($23) ($17) ($41) ($707) $13,235 $8,173 $18,034 $38,573 Estimated Ending Fund Balance $5,732 $3,030 $14,700 $6,963 $5,777 $8,545 $6,847 $22,495 $13,676 $30,522 $100,295 Slight Variances in Budget due to rounding. Totals may not foot due to rounding. (1) The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the percentage increase of the Local Consumer Price Index (“CPI”) for the Riverside-San Bernardino-Ontario Area for All Urban Consumers from January to January. Each fiscal year, the Maximum Assessment will be recalculated, and a new Maximum Assessment established. 541
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 16 V. DISTRICT DIAGRAMS
The original Diagram for the Adelanto Landscape Maintenance Assessment District No. 1 and consecutive annexations are within one map. The parcels within the Adelanto Landscape Maintenance Assessment District No. 01 consist of all lots, parcels and subdivisions of land shown on the San Bernardino County Assessor’s parcel maps. The lines and dimensions shown on the County Assessor’s Parcel Maps for the current year are incorporated by reference herein and made part of this Report. 542
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 17 543
FY 2024/2025 City of Adelanto – Landscape Maintenance Assessment District No. 01 Page 18 VI. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the County’s Secured Roll for the year in which this Report is prepared and reflective of the County Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts is provided in the following table.
544
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax 0459-791-01-0000 10514 INYO CT 2007-22 13896 1.0 $294.86 $294.88 0459-791-02-0000 10522 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-03-0000 10538 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-04-0000 10546 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-05-0000 10560 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-06-0000 10574 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-07-0000 10582 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-08-0000 10590 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-09-0000 10596 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-10-0000 10597 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-11-0000 10593 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-12-0000 10589 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-13-0000 10585 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-14-0000 10571 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-15-0000 10563 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-16-0000 10549 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-17-0000 10537 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-18-0000 10525 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-19-0000 10511 INYO CT 2007-22 13896 1.0 294.86 294.88 0459-791-20-0000 10518 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-21-0000 10524 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-22-0000 10536 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-23-0000 10548 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-24-0000 10562 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-25-0000 10570 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-26-0000 10584 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-27-0000 10592 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-28-0000 10598 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-29-0000 10595 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-30-0000 10591 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-31-0000 10587 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-32-0000 10573 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-33-0000 10565 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-34-0000 10551 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-35-0000 10533 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-36-0000 10527 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-791-37-0000 10515 ARLETTE CT 2007-22 13896 1.0 294.86 294.88 0459-801-01-0000 10506 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-02-0000 10520 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-03-0000 10534 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-04-0000 10542 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-05-0000 10558 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-06-0000 10566 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-07-0000 10578 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-08-0000 10586 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-09-0000 10594 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-10-0000 10591 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-11-0000 10583 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-12-0000 10579 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-13-0000 10567 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-14-0000 10563 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-15-0000 10559 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-16-0000 10545 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-17-0000 10531 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-18-0000 10523 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-19-0000 10509 LEE AVE 2007-22 13896 1.0 294.86 294.88 0459-801-20-0000 10512 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-21-0000 10528 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-22-0000 10540 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-23-0000 10554 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-24-0000 10564 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-25-0000 10568 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-26-0000 10576 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-27-0000 10582 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-28-0000 10590 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 1 of 13 545
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
0459-801-29-0000 10599 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-30-0000 10585 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-31-0000 10581 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-32-0000 10575 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-33-0000 10561 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-34-0000 10547 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-35-0000 10541 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-36-0000 10529 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-801-37-0000 10513 LEISURE CIR 2007-22 13896 1.0 294.86 294.88 0459-811-01-0000 10510 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-02-0000 10526 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-03-0000 10534 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-04-0000 10552 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-05-0000 10558 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-06-0000 10572 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-07-0000 10580 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-08-0000 10588 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-09-0000 10594 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-10-0000 10595 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-11-0000 10587 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-12-0000 10583 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-13-0000 10577 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-14-0000 10569 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-15-0000 10543 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-16-0000 10535 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-17-0000 10521 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-18-0000 10517 FLORENCE CT 2007-22 13896 1.0 294.86 294.88 0459-811-19-0000 10514 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-20-0000 10522 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-21-0000 10538 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-22-0000 10546 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-23-0000 10560 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-24-0000 10574 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-25-0000 10582 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-26-0000 10590 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-27-0000 10596 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-28-0000 10597 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-29-0000 10593 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-30-0000 10589 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-31-0000 10585 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-32-0000 10571 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-33-0000 10563 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-34-0000 10549 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-35-0000 10537 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-36-0000 10525 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-37-0000 10511 PAMPAS CT 2007-22 13896 1.0 294.86 294.88 0459-811-38-0000 10518 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-39-0000 10524 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-40-0000 10536 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-41-0000 10548 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-42-0000 10562 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-43-0000 10570 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-44-0000 10584 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-45-0000 10592 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-46-0000 10598 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-47-0000 10599 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-48-0000 10591 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-49-0000 10587 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-50-0000 10573 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-51-0000 10565 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-52-0000 10551 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-53-0000 10533 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-54-0000 10527 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-811-55-0000 10515 CHEVRON CT 2007-22 13896 1.0 294.86 294.88 0459-861-01-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-02-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-03-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 2 of 13 546
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
0459-861-04-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-05-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-06-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-07-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-08-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-09-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-10-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-11-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-12-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-13-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-14-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-15-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-16-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-17-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-18-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-19-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-20-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-21-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-22-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-23-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-24-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-25-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-26-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-27-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-28-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-29-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-30-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-31-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-861-32-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-01-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-02-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-03-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-04-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-05-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-06-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-07-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-08-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-09-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-10-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-11-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-12-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-13-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-14-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-15-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-16-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-17-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-18-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-19-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-20-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-21-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-22-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-23-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-24-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-25-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-26-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-27-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-28-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-29-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-30-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-31-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-32-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-33-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-34-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-35-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-36-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-37-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-38-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 3 of 13 547
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
0459-862-39-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-40-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-41-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-42-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-43-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-44-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 0459-862-45-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 316.64 316.66 3103-361-09-0000 SENECA RD 2023-30 20401 17.83 9,219.88 9,220.02 3103-361-10-0000 SENECA RD 2023-30 20401 17.83 9,219.88 9,220.02 3103-361-11-0000 STEVEN RD 2023-30 20401 35.67 18,444.94 18,445.21 3103-361-12-0000 STEVEN RD 2023-30 20401 35.67 18,444.94 18,445.21 3128-731-01-0000 15765 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-02-0000 15749 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-03-0000 15737 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-04-0000 15731 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-05-0000 15723 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-06-0000 15715 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-07-0000 15712 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-08-0000 15720 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-09-0000 15726 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-10-0000 15738 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-11-0000 15752 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-12-0000 15760 PINE BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-731-13-0000 15759 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-14-0000 15747 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-15-0000 15739 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-16-0000 15727 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-17-0000 15721 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-18-0000 15713 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-19-0000 15710 OAK HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-20-0000 15718 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-21-0000 15730 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-22-0000 15742 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-23-0000 15750 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-24-0000 15764 OX HILL CT 2005-2 17045 1.0 410.98 410.99 3128-731-25-0000 11910 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-26-0000 11922 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-27-0000 11928 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-28-0000 11940 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-29-0000 11954 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-30-0000 11962 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-31-0000 11968 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-32-0000 11976 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-731-33-0000 11994 HILL ST 2005-2 17045 1.0 410.98 410.99 3128-741-01-0000 11989 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-02-0000 11983 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-03-0000 11971 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-04-0000 11965 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-05-0000 11953 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-06-0000 11939 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-07-0000 11931 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-08-0000 11925 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-09-0000 11913 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-10-0000 11908 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-11-0000 11916 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-12-0000 11930 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-13-0000 11946 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-14-0000 11952 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-15-0000 11958 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-16-0000 11972 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-17-0000 11980 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-18-0000 11992 MACON CT 2005-2 17045 1.0 410.98 410.99 3128-741-19-0000 11995 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-20-0000 11981 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-21-0000 11967 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-22-0000 11963 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-23-0000 11949 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 4 of 13 548
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-741-24-0000 11937 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-25-0000 11929 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-26-0000 11923 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-27-0000 11911 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-28-0000 11906 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-29-0000 11918 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-30-0000 11932 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-31-0000 11938 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-32-0000 11950 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-33-0000 11964 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-34-0000 11970 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-35-0000 11982 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-36-0000 11988 SPRING HILL CT 2005-2 17045 1.0 410.98 410.99 3128-741-37-0000 11993 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-38-0000 11977 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-39-0000 11965 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-40-0000 11959 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-41-0000 11951 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-42-0000 11943 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-43-0000 11927 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-44-0000 11921 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-741-45-0000 11909 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-761-01-0000 11710 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-02-0000 11716 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-03-0000 11724 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-04-0000 11730 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-05-0000 11738 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-06-0000 11742 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-07-0000 11746 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-08-0000 11750 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-09-0000 11762 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-10-0000 11778 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-11-0000 11784 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-12-0000 11798 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-13-0000 11808 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-14-0000 11818 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-15-0000 11824 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-16-0000 11838 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-17-0000 11840 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-18-0000 11852 GINGER ST 2021-28 20133 1.0 506.50 506.52 3128-761-19-0000 15793 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-761-20-0000 15787 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-761-21-0000 15775 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-761-22-0000 15771 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-01-0000 15759 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-02-0000 15743 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-03-0000 15731 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-04-0000 15734 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-05-0000 15746 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-06-0000 15756 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-07-0000 15762 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-08-0000 15772 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-09-0000 15778 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-10-0000 15782 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-11-0000 15790 PARSLEY CT 2021-28 20133 1.0 506.50 506.52 3128-762-12-0000 15797 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-13-0000 15789 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-14-0000 15785 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-15-0000 15773 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-16-0000 15769 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-17-0000 15757 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-18-0000 15745 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-19-0000 15737 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-20-0000 15732 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-21-0000 15744 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-22-0000 15758 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-23-0000 15764 MINT ST 2021-28 20133 1.0 506.50 506.52 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 5 of 13 549
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-762-24-0000 15778 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-25-0000 15780 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-26-0000 15784 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-27-0000 15794 MINT ST 2021-28 20133 1.0 506.50 506.52 3128-762-28-0000 15799 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-29-0000 15785 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-30-0000 15777 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-31-0000 15771 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-32-0000 15765 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-33-0000 15755 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-34-0000 15749 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-35-0000 15735 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-36-0000 15738 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-37-0000 15746 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-38-0000 15752 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-39-0000 15768 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-40-0000 15772 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-41-0000 15778 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-42-0000 15788 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-43-0000 15796 THYME CT 2021-28 20133 1.0 506.50 506.52 3128-762-44-0000 15795 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-45-0000 15783 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-46-0000 15779 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-47-0000 15771 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-48-0000 15761 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-49-0000 15757 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-50-0000 15745 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-51-0000 15739 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-52-0000 15736 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-53-0000 15748 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-54-0000 15754 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-55-0000 15766 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-56-0000 15776 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-57-0000 15782 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-58-0000 15786 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-762-59-0000 15798 SPEARMINT CT 2021-28 20133 1.0 506.50 506.52 3128-781-01-0000 11991 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-02-0000 11977 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-03-0000 11965 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-04-0000 11959 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-05-0000 11951 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-06-0000 11943 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-07-0000 11927 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-08-0000 11921 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-09-0000 11909 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-10-0000 11912 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-11-0000 11920 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-12-0000 11934 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-13-0000 11946 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-14-0000 11954 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-15-0000 11962 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-16-0000 11972 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-17-0000 11980 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-18-0000 11994 MOSS CREEK CT 2005-2 17045 1.0 410.98 410.99 3128-781-19-0000 11989 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-20-0000 11983 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-21-0000 11971 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-22-0000 11965 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-23-0000 11953 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-24-0000 11939 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-25-0000 11931 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-26-0000 11925 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-27-0000 11913 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-28-0000 11910 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-29-0000 11922 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-30-0000 11928 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-31-0000 11942 GAINES CT 2005-2 17045 1.0 410.98 410.99 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 6 of 13 550
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-781-32-0000 11948 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-33-0000 11958 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-34-0000 11966 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-35-0000 11978 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-781-36-0000 11992 GAINES CT 2005-2 17045 1.0 410.98 410.99 3128-791-01-0000 11954 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-02-0000 11916 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-03-0000 11930 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-04-0000 11946 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-05-0000 11954 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-06-0000 11962 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-07-0000 11968 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-08-0000 11980 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-09-0000 11986 POPPY RD 2005-2 17045 1.0 410.98 410.99 3128-791-10-0000 11989 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-11-0000 11983 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-12-0000 11971 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-13-0000 11965 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-14-0000 11953 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-15-0000 11939 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-16-0000 11931 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-17-0000 11925 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-18-0000 11913 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-19-0000 11910 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-20-0000 11922 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-21-0000 11928 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-22-0000 11942 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-23-0000 11948 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-24-0000 11958 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-25-0000 11966 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-26-0000 11978 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-27-0000 11992 COVE CT 2005-2 17045 1.0 410.98 410.99 3128-791-28-0000 11995 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-29-0000 11981 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-30-0000 11967 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-31-0000 11963 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-32-0000 11949 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-33-0000 11937 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-34-0000 11929 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-35-0000 11923 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-36-0000 11911 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-37-0000 11906 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-38-0000 11918 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-39-0000 11932 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-40-0000 11938 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-41-0000 11950 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-42-0000 11964 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-43-0000 11970 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-44-0000 11984 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-791-45-0000 11992 BLUFF CT 2005-2 17045 1.0 410.98 410.99 3128-801-01-0000 11516 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-02-0000 11518 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-03-0000 11520 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-04-0000 11524 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-05-0000 11526 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-06-0000 11532 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-07-0000 11536 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-08-0000 11540 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-09-0000 11542 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-10-0000 11556 ALISA DR 2019-27 20129 1.0 288.50 288.50 3128-801-11-0000 11558 ALISA DR 2019-27 20129 1.0 288.50 288.50 3128-801-12-0000 11560 ALISA DR 2019-27 20129 1.0 288.50 288.50 3128-801-13-0000 11562 ALISA DR 2019-27 20129 1.0 288.50 288.50 3128-801-14-0000 11593 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-15-0000 11591 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-16-0000 11589 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-17-0000 11585 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 7 of 13 551
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-801-18-0000 11583 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-19-0000 11581 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-20-0000 11521 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-21-0000 11523 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-22-0000 11525 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-23-0000 11527 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-24-0000 11531 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-25-0000 11535 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-26-0000 11539 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-801-27-0000 11592 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-28-0000 11590 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-29-0000 11588 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-30-0000 11586 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-31-0000 11584 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-32-0000 11582 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-801-33-0000 11580 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-01-0000 11432 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-02-0000 11438 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-03-0000 11440 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-04-0000 11442 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-05-0000 11444 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-06-0000 11446 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-07-0000 11448 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-08-0000 11450 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-09-0000 11452 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-10-0000 11454 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-11-0000 11456 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-12-0000 11510 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-13-0000 11579 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-14-0000 11575 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-15-0000 11573 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-16-0000 11571 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-17-0000 11569 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-18-0000 11567 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-19-0000 11565 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-20-0000 11563 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-21-0000 11561 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-22-0000 11555 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-23-0000 11553 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-24-0000 11551 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-25-0000 11549 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-26-0000 11547 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-27-0000 11545 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-28-0000 11543 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-29-0000 11541 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-30-0000 11539 FLORIAN ST 2019-27 20129 1.0 288.50 288.50 3128-811-31-0000 11537 FLORIAN ST 2019-27 20129 1.0 288.50 288.50 3128-811-32-0000 11531 FLORIAN ST 2019-27 20129 1.0 288.50 288.50 3128-811-33-0000 11414 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-34-0000 11412 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-35-0000 11410 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-36-0000 11408 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-37-0000 11406 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-38-0000 11404 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-39-0000 11402 POPPY RD 2019-27 20129 1.0 288.50 288.50 3128-811-40-0000 11417 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-41-0000 11419 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-42-0000 11421 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-43-0000 11423 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-44-0000 11425 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-45-0000 11427 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-46-0000 11429 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-47-0000 11436 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-48-0000 11434 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-49-0000 11432 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-50-0000 11430 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-51-0000 11428 TATIANA DR 2019-27 20129 1.0 288.50 288.50 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 8 of 13 552
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-811-52-0000 11424 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-53-0000 11422 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-54-0000 11420 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-55-0000 11418 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-56-0000 11416 TATIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-57-0000 11433 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-58-0000 11435 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-59-0000 11437 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-60-0000 11439 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-61-0000 11441 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-62-0000 11443 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-63-0000 11445 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-64-0000 11449 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-65-0000 11451 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-66-0000 11455 HELENA ST 2019-27 20129 1.0 288.50 288.50 3128-811-67-0000 11508 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-68-0000 11504 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-69-0000 11500 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-70-0000 11503 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-71-0000 11505 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-72-0000 11509 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-73-0000 11513 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-74-0000 11515 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-75-0000 11517 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-76-0000 11519 JULIANA DR 2019-27 20129 1.0 288.50 288.50 3128-811-77-0000 11578 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-78-0000 11576 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-79-0000 11574 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-80-0000 11572 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-81-0000 11566 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-82-0000 11564 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3128-811-83-0000 11562 MIRANDA DR 2019-27 20129 1.0 288.50 288.50 3132-171-06-0000 10910 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-07-0000 10922 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-08-0000 10930 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-09-0000 10942 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-10-0000 10950 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-11-0000 10962 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-12-0000 10970 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-13-0000 10982 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-14-0000 10990 STAR ST 2005-3 16917 1.0 412.72 412.72 3132-171-15-0000 10993 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-16-0000 10985 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-17-0000 10973 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-18-0000 10965 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-19-0000 10953 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-20-0000 10945 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-21-0000 10933 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-22-0000 15142 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-23-0000 15150 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-24-0000 15158 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-25-0000 15164 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-26-0000 15176 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-27-0000 15184 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-28-0000 15192 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-29-0000 15204 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-171-30-0000 10946 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-31-0000 10954 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-32-0000 10966 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-33-0000 10974 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-34-0000 10986 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-35-0000 10994 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-36-0000 10991 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-37-0000 10983 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-38-0000 10971 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-39-0000 10963 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-40-0000 10951 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 9 of 13 553
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3132-171-41-0000 10943 HILLSBOROUGH ST 2005-3 16917 1.0 412.72 412.72 3132-171-42-0000 10948 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-43-0000 10956 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-44-0000 10968 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-45-0000 10976 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-46-0000 10988 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-171-47-0000 10996 REMINGTON ST 2005-3 16917 1.0 412.72 412.72 3132-411-01-0000 14912 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-02-0000 14920 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-03-0000 14932 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-04-0000 14940 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-05-0000 14948 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-06-0000 14956 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-07-0000 14968 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-08-0000 14976 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-09-0000 14984 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-10-0000 14992 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-11-0000 14989 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-12-0000 14981 DAVINCI CT 2005-1 17030 1.0 364.16 364.17 3132-411-13-0000 11200 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-14-0000 11212 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-15-0000 11220 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-16-0000 11240 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-17-0000 11243 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-18-0000 11235 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-19-0000 11223 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-20-0000 11215 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-21-0000 11203 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-22-0000 11195 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-23-0000 11187 COSTELLO DR 2005-1 17030 1.0 364.16 364.17 3132-411-24-0000 11186 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-25-0000 11194 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-26-0000 11202 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-27-0000 11214 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-28-0000 11222 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-29-0000 11234 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-30-0000 11242 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-31-0000 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-32-0000 11231 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-35-0000 11199 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-36-0000 11191 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-37-0000 11183 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-39-0000 11219 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-411-41-0000 11211 SOFIA WAY 2005-1 17030 1.0 364.16 364.17 3132-421-01-0000 15212 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-02-0000 15220 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-03-0000 15232 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-04-0000 15240 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-05-0000 15248 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-06-0000 15256 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-07-0000 15264 RANIER ST 2005-3 16917 1.0 412.72 412.72 3132-421-08-0000 10930 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-09-0000 10938 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-10-0000 10950 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-11-0000 10958 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-12-0000 10970 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-13-0000 10978 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-14-0000 10990 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-15-0000 10998 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-16-0000 10995 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-17-0000 10987 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-18-0000 10975 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-19-0000 10967 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-20-0000 10955 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-21-0000 10947 WINDCREST ST 2005-3 16917 1.0 412.72 412.72 3132-421-22-0000 10944 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-23-0000 10952 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 10 of 13 554
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3132-421-24-0000 10964 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-25-0000 10972 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-26-0000 10984 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-27-0000 10992 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-28-0000 10997 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-29-0000 10989 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-30-0000 10977 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-31-0000 10969 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-32-0000 10957 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3132-421-33-0000 10949 CONTINENTAL ST 2005-3 16917 1.0 412.72 412.72 3135-301-63-0000 14642 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-64-0000 14636 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-65-0000 11848 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-66-0000 11832 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-67-0000 11826 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-68-0000 11814 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-69-0000 11808 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-70-0000 11807 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-71-0000 11811 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-72-0000 11825 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-73-0000 11831 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-74-0000 11847 JUSTINE WAY Original 16829 1.0 364.16 364.17 3135-301-75-0000 14610 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-76-0000 14603 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-77-0000 14619 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-78-0000 14621 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-79-0000 14635 TORREY WAY Original 16829 1.0 364.16 364.17 3135-301-80-0000 14651 TORREY WAY Original 16829 1.0 364.16 364.17 3135-302-01-0000 14606 TORREY WAY Original 16829 1.0 364.16 364.17 3135-302-02-0000 14592 TORREY WAY Original 16829 1.0 364.16 364.17 3135-302-03-0000 14588 TORREY WAY Original 16829 1.0 364.16 364.17 3135-302-04-0000 11846 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-05-0000 11840 TARA LN Original 16829 1.0 364.16 364.17 3135-302-06-0000 11828 TARA LN Original 16829 1.0 364.16 364.17 3135-302-07-0000 11822 TARA LN Original 16829 1.0 364.16 364.17 3135-302-08-0000 11810 TARA LN Original 16829 1.0 364.16 364.17 3135-302-09-0000 11804 TARA LN Original 16829 1.0 364.16 364.17 3135-302-10-0000 11790 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-11-0000 11786 TARA LN Original 16829 1.0 364.16 364.17 3135-302-12-0000 11770 TARA LN Original 16829 1.0 364.16 364.17 3135-302-13-0000 11768 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-14-0000 11754 TARA LN Original 16829 1.0 364.16 364.17 3135-302-15-0000 11750 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-16-0000 11736 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-17-0000 11732 TARA LN Original 16829 1.0 364.16 364.17 3135-302-18-0000 11718 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-19-0000 11714 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-20-0000 11713 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-21-0000 11717 TARA LN Original 16829 1.0 364.16 364.17 3135-302-22-0000 11731 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-23-0000 11735 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-24-0000 11749 TARA LN Original 16829 1.0 364.16 364.17 3135-302-25-0000 11753 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-26-0000 11767 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-27-0000 11769 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-28-0000 11785 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-29-0000 11789 TARA LN Original 16829 1.0 364.16 364.17 3135-302-30-0000 11803 TARA LN Original 16829 1.0 364.16 364.17 3135-302-31-0000 11809 TARA LN Original 16829 1.0 364.16 364.17 3135-302-32-0000 11821 TARA WAY Original 16829 1.0 364.16 364.17 3135-302-33-0000 11827 TARA LN Original 16829 1.0 364.16 364.17 3135-302-34-0000 11839 TARA LN Original 16829 1.0 364.16 364.17 3135-302-35-0000 11845 TARA LN Original 16829 1.0 364.16 364.17 3135-302-36-0000 11859 TARA LN Original 16829 1.0 364.16 364.17 3135-302-37-0000 11861 TARA LN Original 16829 1.0 364.16 364.17 3135-302-38-0000 11877 TARA LN Original 16829 1.0 364.16 364.17 3135-302-39-0000 14571 TORREY WAY Original 16829 1.0 364.16 364.17 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 11 of 13 555
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3135-302-40-0000 14583 TORREY WAY Original 16829 1.0 364.16 364.17 3135-302-41-0000 14585 TORREY WAY Original 16829 1.0 364.16 364.17 3135-302-42-0000 14601 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-01-0000 14686 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-02-0000 14678 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-03-0000 14674 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-04-0000 14660 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-05-0000 14656 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-06-0000 14655 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-07-0000 14659 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-08-0000 14673 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-09-0000 14677 TORREY WAY Original 16829 1.0 364.16 364.17 3135-311-10-0000 14685 TORREY WAY Original 16829 1.0 364.16 364.17 3135-441-03-0000 15213 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-04-0000 15201 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-05-0000 15195 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-06-0000 15181 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-07-0000 15177 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-08-0000 15163 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-09-0000 15159 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-10-0000 15145 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-11-0000 15131 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-12-0000 15123 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-13-0000 15117 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-14-0000 15105 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-15-0000 15102 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-16-0000 15114 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-17-0000 15128 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-18-0000 15140 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-19-0000 15150 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-20-0000 15162 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-21-0000 15168 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-22-0000 15178 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-23-0000 15186 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-24-0000 15200 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-25-0000 15204 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-26-0000 15218 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-441-27-0000 11660 DURANGO DR 2006-9 16848 1.0 450.28 450.29 3135-441-28-0000 11674 DURANGO DR 2006-9 16848 1.0 450.28 450.29 3135-441-29-0000 11682 DURANGO DR 2006-9 16848 1.0 450.28 450.29 3135-441-30-0000 11690 DURANGO DR 2006-9 16848 1.0 450.28 450.29 3135-451-01-0000 15089 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-02-0000 15077 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-03-0000 15071 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-04-0000 15063 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-05-0000 15055 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-06-0000 15047 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-07-0000 15039 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-08-0000 15031 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-09-0000 15023 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-10-0000 15015 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-11-0000 15007 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-12-0000 14991 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-13-0000 14983 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-14-0000 11689 VIRGINIA ST 2006-9 16848 1.0 450.28 450.29 3135-451-15-0000 11677 VIRGINIA ST 2006-9 16848 1.0 450.28 450.29 3135-451-16-0000 11665 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-17-0000 14970 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-18-0000 14984 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-19-0000 14996 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-20-0000 15010 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-21-0000 15020 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-22-0000 15028 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-23-0000 15036 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-24-0000 15044 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-25-0000 15052 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-26-0000 15060 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 12 of 13 556
Assessor's Parcel Number Situs Address Annexation Tract EBU Charge MaxTax City of Adelanto
Landscape Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3135-451-27-0000 15068 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-28-0000 15074 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 3135-451-29-0000 15086 STRAWBERRY LN 2006-9 16848 1.0 450.28 450.29 Totals 908.00 $353,171.26 $353,180.20
Parcel Count 805
Tract Parcel Count Charge
Original 16829 70 $25,491.20
2005-1 17030 37 13,473.92
2005-2 17045 159 65,345.82
2005-3 16917 75 30,954.00
2006-9 16848 57 25,665.96
2007-22 13896 129 38,036.94
2019-27 20129 116 33,466.00
2021-28 20133 81 41,026.50
2023-29 20504 77 24,381.28
2023-30 20401 4 55,329.64
Totals 805 $353,171.26
LMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 13 of 13 557
CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: July 24, 2024
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
BY: Todd Litfin, City Attorney
SUBJECT:
OPEN A PUBLIC HEARING AND APPROVE RESOLUTION NO’S. 24-67 AND 24-68
RELATED TO THE LEVY AND COLLECTIONS OF ASSESSMENTS FOR THE ADELANTO STREETLIGHT MAINTENANCE ASSESSMENT DISTRICT NO. 1 FOR THE FISCAL YEAR 2024-2025 (FY 2024/2025).
STAFF RECOMMENDATION:
Open a Public Hearing and approve Resolutions 24-67 and 24-68 as presented related to the levy and collections of assessments for the Adelanto Streetlight Maintenance Assessment District No. 1 for the Fiscal Year 2024-2025 (FY 2024/2025).
BACKGROUND:
The City Council originally created the Adelanto Streetlight Maintenance Assessment District No. 1 (hereafter referred to as the “District”) in October 2005. Since that time, various new tracts have annexed into the District. The purpose of the District is for new development to pay its fair share of costs to provide streetlight service within their respective developments. An engineer’s report was originally approved for the original District and each of the annexations. The Council is required to approve the engineer’s report for the upcoming FY 2024/2025 (Resolution 24-67) and authorize the levy and collections for the assessments (Resolution 24-68).
FISCAL IMPACT:
Ten tracts are included in the FY 2024/2025 proposed assessment: Tracts 16829, 17030, 17045, 16917, 16848, 13896, 20129, 20133, 20504, and 20401. The total number of lots for the ten tracts is 805, with a total annual assessment of $72,564.
ATTACHMENTS:
1. Resolution 24-67 Approving the Engineer’s Annual Levy Report Regarding the District for FY 2024/2025
2. Resolution 24-68 Ordering the Levy and Collection of Assessments
3. Engineer’s Annual Report
4. Preliminary Assessment Roll
558
RESOLUTION NO. 24-67
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ADELANTO, CALIFORNIA, APPROVING THE ENGINEER’S
REPORT FOR THE ADELANTO STREETLIGHT
MAINTENANCE ASSESSMENT DISTRICT NO. 01, FOR FISCAL
YEAR 2024-2025.
WHEREAS, The City Council of the City of Adelanto, (hereafter referred to as the “City Council”) did previously adopt a resolution ordering the preparation and filing of an Engineer’s Report (hereafter referred to as the “Report”) regarding the assessment district designated as the “Adelanto Streetlight Maintenance District No. 01” hereafter referred to as the “District”), and the levy and collection of assessment related thereto for Fiscal Year 2024-2025, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with section 22500) (hereafter referred to as the “Act”); and, WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of Adelanto, (hereafter referred to as the “City Clerk”) who presented to the City Council a report titled: “City of Adelanto, Engineer’s Annual Report, Streetlight Maintenance District No. 01, Fiscal Year 2024-2025 as required by the Act; and,
WHEREAS, the City Council may approve the Report, as filed, or may modify the report in any particular and approve it as modified, pursuant to the provision of Chapter 2, Article 1, Section 22586 of said Act; and,
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, considered all oral and written comments presented with respect to the District and Report at a noticed Public Hearing and has discussed any necessary or desired modifications to the Report.
NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF ADELANTO, AS FOLLOWS:
Section 1: That preceding recitals are true and correct.
Section 2: The Report as presented or as modified, contains the following:
a. A Description of Improvements.
b. A Diagram of the District.
c. The Method of Apportionment that details the method of calculation each parcel’s proportional special benefits and annual assessment. d. The “Maximum Assessment” (Approved by the property owners). e. An “Assessment Range Formula” for calculating annual inflationary adjustments to the “Maximum Assessment” (Adjusted Maximum Levy per benefit unit), also approved the property owners.
f. The Annual Budget (Costs and Expenses) and the resulting assessment (Levy per benefit units) for the fiscal year.
559
Resolution No. 24-67
July 24, 2024
g. The District Roll containing the proposed Levy for each Assessor Parcel Number within the District for Fiscal Year 2024-2025.
Section 3: The City Clerk is hereby directed to enter on the minutes of the City Council any and all modification to the Report determined and approved by the City Council, and all such changes and/or modifications by reference are incorporated into the Engineer’s Report.
Section 4: The City Council is satisfied with the Engineer’s report as presented or modified, each and all of the budget items and documents as set forth therein, and is satisfied that the annual assessments contained therein are consistent with the assessments approved by the property owners and spread in accordance with the special benefits received for the improvements pursuant to the provisions of the California Constitution Article XIIID.
Section 5: The Report is hereby approved as submitted or modified and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
Section 6: The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation and approval of the Report as submitted or modified.
PASSED, APPROVED and ADOPTED this 24th day of July, 2024 by the following vote:
____________________________
Gabriel Reyes, Mayor
____________________________
Brenda Lopez, City Clerk
560
Resolution No. 24-67
July 24, 2024
I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. 24-67 was duly and regularly adopted at a regular meeting of the City Council of the City of Adelanto on this 24th day of July, 2024 be the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS THEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto on the 24th day of July, 2024.
______________________________
City Clerk, Brenda Lopez
561
RESOLUTION NO. 24-68
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ADELANTO, CALIFORNIA, ORDERING THE LEVY AND
COLLECTION OF ASSESSMENTS RELATED TO THE
ADELANTO STREETLIGHT MAINTENANCE ASSESSMENT
DISTRICT NO. 01, FOR FISCAL YEAR 2024-2025.
WHEREAS, the City Council of the City of Adelanto (hereafter referred to as the “City Council”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, (commencing with Section 22500) (hereinafter referred to as the “Act”) and by previous Resolution, initiated proceedings for the “Adelanto Streetlight Maintenance Assessment District No. 01” (hereafter referred to as the “District”), and to levy and collect annual assessments to pay for the operation, maintenance and servicing of streetlights and all appurtenant facilities related thereto for Fiscal Year 2024-2025; and WHEREAS, the City Council did by previous resolutions-initiated proceedings and declared its intention to levy and collect annual assessments to pay for the operation, maintenance and servicing of streetlights and all appurtenant facilities related thereto; and, WHEREAS the Engineer selected by the City Council has prepared and filed with the City Clerk a Report in connection with the District and levy of the assessments for Fiscal Year 2024-2025 in accordance with Chapter 1, Article 4 of the Act.
NOW, THEREFORE BE IT RESOLVED, DETERMINED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF ADELANTO, CALIFORNIA, AS FOLLOWS:
Section 1: The preceding recitals are true and correct.
Section 2: The City Council desires to levy and collect assessments against parcels of land within the District for Fiscal Year 2024-2025 to pay the costs for the operation, maintenance and servicing of streetlights and all related appurtenant facilities located within public places within and for the benefit of the District
Section 3: The City Council has examined and reviewed the Engineer’s Report in connection with the District, as well as the levy and collection of assessments. Based on the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk of the City of Adelanto, the City Council hereby finds and determines that:
a. A special benefit will be received by parcels of land within the District and all parcels of land benefit from the operations, maintenance, and servicing of the improvements and related facilities.
b. The proposed budget and the amount to be assessed on all parcels of land within the District for the Fiscal Year 2024-2025 are fairly distributed in proportion to special benefit and are in accordance with prior approved District formula and methodology.
Section 4: The District and associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of the California Constitution Article XIIID. 562
Resolution No. 24-68
July 24, 2024
Section 5: The Engineer’s Report, assessments, and assessment formula, as presented to the City Council and on file in the Office of the City Clerk are hereby confirmed as filed.
Section 6: The City Council hereby orders the District improvements to be made, which improvements are briefly described as the operation, administration, maintenance and servicing of all public lighting improvements and appurtenant facilities and expenses associated with the District that were installed as part of property development within the District and that will be maintained by the City of Adelanto or their designee and all such maintenance, operation, and servicing of the streetlight improvements and all appurtenant facilities shall be performed pursuant to the “Act”.
Section 7: The City Clerk of the City of Adelanto or their designee is hereby authorized and directed to file the levy with the County Auditor of Adelanto for Fiscal Year 2024-2025.
Section 8: The County Auditor of Adelanto shall enter on the County Assessment Roll opposite each parcel of land the amount of the levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.
Section 9: The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District, and such money shall be expended only for the maintenance, operation and servicing for the streetlight improvements and appurtenant facilities as described in Section 6 above.
Section 10: The adoption of this Resolution constitutes the District levy for the Fiscal Year 2024- 2025.
563
Resolution No. 24-68
July 24, 2024
PASSED, APPROVED and ADOPTED this 24th day July, 2024 by the following vote:
____________________________
Gabriel Reyes, Mayor
____________________________
Brenda Lopez, City Clerk
564
Resolution No. 24-68
July 24, 2024
I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. 24-68 was duly and regularly adopted at a regular meeting of the City Council
of the City of Adelanto on this 24th day of July, 2024 be the following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS THEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto on the 24th day of July, 2024.
______________________________
City Clerk, Brenda Lopez
565
CITY OF ADELANTO
STREETLIGHT MAINTENANCE
ASSESSMENT DISTRICT
NO. 01
2024/2025 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 26, 2024
Public Hearing: July 24, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
566
ENGINEER'S REPORT AFFIDAVIT
Adelanto Streetlight Maintenance Assessment District No. 01 City of Adelanto,
County of San Bernardino, State of California
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2024/2025 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Bernardino 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 ______________, 2024.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Adelanto
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
567
TABLE OF CONTENTS
I. OVERVIEW.............................................................................................................. 1 A. INTRODUCTION .............................................................................................. 1 B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ..................................... 2 C. COMPLIANCE WITH CURRENT LEGISLATION ............................................ 4 II. PLANS AND SPECIFICATIONS ............................................................................. 5 A. DESCRIPTION OF IMPROVEMENT SERVICES............................................. 5 B. DESCRIPTION OF PROPERTIES WITHIN THE DISTRICT ............................ 7 III. METHOD OF APPORTIONMENT ........................................................................... 9 A. GENERAL ........................................................................................................ 9 B. BENEFIT ANALYSIS ....................................................................................... 9 C. ASSESSMENT METHODOLOGY.................................................................. 10 D. ASSESSMENT RANGE FORMULA .............................................................. 14 IV. DISTRICT BUDGETS............................................................................................ 16 A. DESCRIPTION OF BUDGET ITEMS ............................................................. 16 B. BUDGET FOR FISCAL YEAR 2024/2025...................................................... 18 V. DISTRICT DIAGRAMS.......................................................................................... 19 VI. ASSESSMENT ROLL........................................................................................ 21 568
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 1 I. OVERVIEW
A. INTRODUCTION
In Fiscal Year 2005/2006, the City of Adelanto (hereafter referred to as the “City”), under the provisions of the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereafter referred to as the “1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution, Article XIIID (hereafter referred to as the “Article XIIID”) established the assessment district designated as the:
Adelanto Streetlight Maintenance
Assessment District No. 01
(hereafter referred to as the “District”). This Engineer’s Report (hereafter referred to as “Report”) has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council of Adelanto (hereafter referred to as the “City Council”) for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for Fiscal Year 2024/2025.
The City annually levies and collects special assessments in order to continue the maintenance of the improvements.
This Report describes the District, the improvements, and the proposed assessments to be levied against properties in connection with the special benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2024/2025. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of local streetlight improvements installed in connection with the development of properties within the District. Each fiscal year, based on the estimated costs associated with the regular annual maintenance, operation and servicing of the streetlight improvements that provide special benefit to properties within the District; the City establishes the District’s assessments.
The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include: the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of adequate funds for operational reserves or periodic expenditures including installments collected for long-term improvement projects. Each parcel is assessed proportionately for only those improvements, services and expenses for which the parcel will receive special benefit.
The original District, when established included parcels of land within the residential subdivisions referred to as Tract 16829. The District was formed to provide for the ongoing maintenance and operation of the streetlight improvements installed in connection with this development and the special benefits these improvements provide to the properties therein. In Fiscal Year 2005/2006, the City began annexing additional properties (territories of land) to the District and balloted those properties for a new assessment to 569
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 2 provide the necessary funding for the ongoing maintenance and operation of the streetlight improvements associated with the development of those properties.
Subsequent residential subdivisions annexed into the District included Tracts 17030, 17045, 17045-1, -2, -3 and 16917 in Fiscal Year 2005/2006, Tract 16848 in Fiscal Year 2006/2007, Tracts 13896, 13896-1, 13896-2 and 13896-3 in Fiscal Year 2007/2008, Tract 20129 in Fiscal Year 2019/2020, Tract 20133 in Fiscal Year 2021/2022, and Tracts 20401 and 20504 in Fiscal Year 2023/2024. Tract 20507 is in the process of annexation and should be levied during Fiscal Year 2024/2025 upon Public Hearing approval. If approved, this Tract will be added to the subsequent annual Report.
In order to recognize the appropriate special benefit nexus provided by the District improvements and services within the original development and the nine (9) developments annexed into the existing District, zones of benefit (hereafter referred to as “Zones”) have been established within the District represented by each of the ten (10) developments. Each Zone is a reflection of the various types of improvements and services to be provided with the Zone and the type of property development associated with those improvements. The net annual cost to provide the improvements and services for each Zone are allocated to each benefiting property within that Zone only, using a weighted method of apportionment that establishes a calculated proportional special benefit and assessment for each Zone parcel. This Zone structure and proportional allocation of improvement costs ensures that each property is reasonably and fairly assessed for the special benefits received from the District improvements.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the County of San Bernardino (the “County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for the special benefit assessments.
At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Upon conclusion of the Public Hearing, the City Council will consider all public comments and review the Report. The City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will be submitted to the San Bernardino County Auditor/Controller to be included on the property tax roll for each parcel.
B. 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. 570
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 3 ➢ The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
➢ The maintenance or servicing, or both, of any of the foregoing. ➢ The acquisition of any existing improvement otherwise authorized pursuant to this section.
➢ Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5; and
• Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines “maintain” or “maintenance” to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
➢ Repair, removal, or replacement of all or any part of any improvement. ➢ 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.
571
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 4 C. COMPLIANCE WITH CURRENT LEGISLATION
On November 5, 1996, California voters approved Proposition 218 (The Right to Vote on Taxes Act) that established specific requirements for the ongoing imposition of taxes, assessments and fees. The provisions of this proposition are now contained in the California Constitutional as Articles XIIIC and XIIID.
In compliance with the provisions of Article XIIID, the City of Adelanto conducted a Property Owner Protest Ballot proceeding for the formation of the District and each annexation and the proposed levy of a new assessment. In conjunction with this ballot proceeding, the City Council conducted a noticed public hearing to consider public testimonies, comments and written protests regarding the formation of the District. Upon conclusion of the public hearing, property owner protest ballots received were opened and tabulated to determine whether majority protest existed (ballots were weighted based on assessment amounts).
Since a majority protest did not exist for the proposed assessments and the assessment range formula presented and described herein, the City Council, by resolution, confirmed the results of the ballot tabulation. The City Council then approved the Report, ordered the formation of the District, and approved the assessment diagram and levy and collection of assessments.
All assessments approved by the City Council have been prepared in accordance with the 1972 Act and comply with the provisions of Article XIIID. 572
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 5 II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF IMPROVEMENT AND SERVICES
Streetlight Improvements
The improvements for the District may be generally described as the installation, maintenance, and servicing of streetlight and traffic signal structures and appurtenant facilities. Peripheral streetlight improvements are located outside of the Zones; however, they do provide some level of special benefit to the Zone parcels.
Assessments are levied to provide funding for the following:
➢ The installation of streetlights, safety lighting, traffic signals, and other appurtenant facilities necessary for the daily operation of said lighting and traffic signals located within the City road rights-of-way. Installation covers all work necessary for the installation or replacement of said lighting and signals and all appurtenant work necessary to complete said installation or replacement. ➢ The operation, maintenance, and servicing of all existing streetlights, safety lighting, and traffic signals and other appurtenant facilities necessary for the daily operation of said lighting and traffic signals located within City road rights-of-way. Operation, maintenance, and servicing means all work necessary for the daily maintenance required to maintain said lights in proper operation including and providing said lights with the proper energy necessary to operate the lights.
Article XIIID defines “maintenance and operation expenses” as, “the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care, and supervision necessary to properly operate and maintain a permanent public improvement”. The District funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and servicing of the local and peripheral lighting and traffic signal improvements benefiting the parcels.
The improvements to be maintained and serviced are to be part of the streetlight and traffic signal system of the City that confers special benefit to the District parcels. The specific location of the streetlight and traffic signal improvements within the City can be found on the Streetlight Inventory Maps maintained by the City and on file in the office of the City Engineer where they are available for inspection. The local streetlight improvements to be maintained and serviced within the District include Edison-owned streetlights within the road rights-of-way located within the boundaries of the District. All streetlight improvements consist of High-Pressure Sodium (“H.P.S.”) lights.
Specifications for the installation of streetlights and traffic signals within the District are included within a previously executed contract by and between the City of Adelanto and Southern California Edison Company, a copy of which is available in the Public Works Department.
573
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 6 The streetlight and traffic signal costs assessed in the existing San Bernardino County Streetlight District are not assessed as a part of this District. Only costs incurred outside of the existing San Bernardino County Streetlight District boundaries will be assessed as a part of the Adelanto Streetlight Maintenance Assessment District No. 01.
Plans and Specifications for the improvements for the District are voluminous and are not bound in this Report but by reference are incorporated and made a part of this Report.
The Plans and Specifications are on file in the office of the City Engineer where they are available for public inspection.
District Streetlight Improvements
The streetlight improvements within the ten (10) Zones of the District follow.
Original District
➢ Tract 16829 — 13 Streetlights
• 11 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 2 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles Annexation 2005-001
➢ Tract 17030 — 11 Streetlights
• 10 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 1 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles Annexation 2005-002
➢ Tract 17045, -1, -2, and -3 — 45 Streetlights
• 30 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 15 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles Annexation 2005-003
➢ Tract 16917 — 17 Streetlights
• 11 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 6 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles Annexation 2006-009
➢ Tract 16848 — 16 Streetlights
• 6 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 10 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles Annexation 2007-022
➢ Tracts 13896, 13896-1, -2, and -3 — 24 Streetlights
• 14 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 10 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles 574
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 7 Annexation 2019-027
➢ Tract 20129 — 22 Streetlights
• 19 – 9,500 lumens (100 watt) H.P.S. lamps on concrete poles • 3 – 22,000 lumens (200 watt) H.P.S. lamps on concrete poles Annexation 2021-028
➢ Tract 20133 — 14 Streetlights
• 14 – 5,000 lumens (100 watt) H.P.S. lamps on concrete poles Annexation 2023-029
➢ Tract 20504 — 10 Streetlights
• 7 – 9,500 lumens H.P.S.V. lamps on concrete poles
• 3 – 22,000 lumens H.P.S.V. lamps on concrete poles
Annexation 2023-030
➢ Tract 20401 — 31 Streetlights (28 internal and 3 perimeter) B. DESCRIPTION OF PROPERTIES WITHIN THE DISTRICT
The boundaries of the District are non-contiguous and consist of all lots, parcels and subdivisions of land located in the ten (10) Zones generally described as follows.
Original District
➢ Tract 16829 — located east of Jonathan Street, north of Seneca Road, and South of Villa Street
Annexed Developments and Properties
Annexation 2005-001
➢ Tract 17030 — located north of Victor Street and approximately 294 feet west of Bellflower Street
Annexation 2005-002
➢ Tract 17045, -1, -2, and -3 — located north of Cactus Road, south of Holly Road, and extending approximately 660 feet easterly of Pearmain Street Annexation 2005-003
➢ Tract 16917 — located north of Joshua Street, east of Verbena Road, and south of Mojave Drive
Annexation 2006-009
➢ Tract 16848 — located on the west side of Jonathan Street, north of Victor Street, south of Mojave Drive
575
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 8 Annexation 2007-022
➢ Tracts 13896, 13896-1, -2, and -3 — located north of Bartlett Avenue, east of Aster Road
Annexation 2019-027
➢ Tract 20129 — located south of Holly Road, east of Fremontia Avenue north of Poppy Road and west of Jonathan Street
Annexation 2021-028
➢ Tract 20133 — located south of Desert Glen Street, east of Jonathan Street, north of Cactus Road and west of Pearmain Street
Annexation 2023-029
➢ Tract 20504 — located south of Chamberlaine Way, north of Lee Avenue, and east of Aster Road
Annexation 2023-030
➢ Tract 20401 — located south of Seneca Road, east of Hacienda Road, and west of Stevens Road
576
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 9 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, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel and pursuant to the Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits may be assessed.
B. BENEFIT ANALYSIS
Special Benefits
In the District, the streetlight and traffic signal improvements were installed by the developers/owners, subdividers of the land. The continued maintenance has been guaranteed through the inclusion of the land into a streetlight maintenance district. If the installation of the improvements and the guaranteed maintenance did not occur, the individual lots would not have been originated and could not have been sold to any distinct and separate owner. The origination of each distinct and separate lot is a special benefit, which permits the construction of a building or structure on the property and the ownership and sale of the distinct lot in perpetuity.
All the lots were established at the same time once the conditions regarding the improvements and the continued maintenance were met. As a result, each lot within the District receives a special and distinct benefit from the improvements and to the same degree.
Over time, the improvements continue to confer a particular and distinct special benefit upon parcels within the District due to the nature of the improvements. The proper maintenance of the streetlights and appurtenant facilities reduces property-related crimes, especially vandalism, against properties in the District. All of the above-mentioned items also contribute to a specific enhancement to each of the parcels within the District. 577
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 10 General Benefits
In addition to the special benefits provided to the parcels within each Zone, there are incidental general benefits conferred by the District improvements to the public at large.
For local streetlights, it is estimated that the general benefit provided by the improvements for any Zone is incidental (typically less than one percent [1%]) and is difficult to quantify.
Nonetheless, the City has agreed to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.
The general benefit provided by streetlights and traffic signals on the City’s streets is a benefit to all parcels within the City. Therefore, all parcels share equally the cost of the streetlights and traffic signals.
The total benefits are a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to the adjacent property owners. The portion of the total streetlight and traffic signal maintenance costs which are associated with general benefits will not be assessed to the parcels in the District but will be paid from other City funds.
C. ASSESSMENT METHODOLOGY
The method of apportionment for this District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcels benefiting from the improvements provided based on each parcel’s actual land use or proposed planned development as compared to other properties and this comparison is reliant upon the special benefit received from the specific type of improvements and services provided or planned within each respective Zone that is part of the District.
Land Use Definitions
The District assessment is based on land use so that property owners are assessed in proportion to the benefits received. The land uses defined below are descriptive of all parcels within the District. In the event there is a question regarding the land use designation of any parcel in the District, the City Engineer will be responsible for administratively assigning one of the land uses listed below in Table 1. 578
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 11 TABLE 1 — LAND USE DEFINITIONS
Land Use Code Land Use Description
RES Single family residential parcels that benefit from local lighting.
RES-X Single family residential parcels that do not benefit from local lighting.
CONDO Condominium or town home parcels that benefit from local lighting.
APT Multiple family residential parcels that benefit from local lighting.
APT-X Multiple family residential parcels that do not benefit from local lighting.
MH Mobile homes that benefit from local lighting.
MH-X Mobile homes that do not benefit from local lighting.
NONRES Non-residential parcels that benefit from local lighting.
NONRES-X Non-residential parcels that do not benefit from local lighting.
VACANT Parcels without a building or similar structure that benefit from local lighting.
VACANT-X Parcels without a building or similar structure that do not benefit from local lighting.
EXEMPT Parcels exempt by law from the assessment, or those parcels that do not benefit from the District.
Properties that do not benefit from local streetlights are designated with an “X” in the Land Use Code, and are not assessed for local lighting, but are assessed for their share of the costs for peripheral lighting and engineering and incidentals.
Local Lighting Apportionment
The special benefit from the maintenance, operation, and servicing of local streetlights within the District only accrues to those parcels within the District located in areas where such lighting is provided. Therefore, parcels outside the District and/or without local streetlights are not assessed for the cost of providing such maintenance. Generally, a parcel is determined to have local lighting provided if a streetlight is within approximately 90 feet of the parcel. However, parcels within a District, regardless of location, are considered to benefit from such improvements installed within the District.
Regarding local lighting, the core benefit of available lighting for every parcel in the District is that the parcels are near a streetlight. This “Availability” benefit is apportioned to parcels in the District on a per parcel basis. In addition to this benefit, parcels in the District benefit from improved safety related to people who own or use the parcels in the District (“Safety to People”) and improved safety related to the parcel itself (“Safety to Property”). 579
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 12 Safety to People
The Safety to People benefit results in a special benefit to residential parcels because local streetlights improve traffic safety during ingress and egress to the property and creates a deterrent to crime against people on the property. Vacant, non-developable properties within the District are not perceived to receive Safety to People benefit.
Safety to Property
The Safety to Property benefit results in a special benefit to both residential and vacant non-developable parcels because local lighting maintenance, operation, and servicing provides for the protection of buildings and personal property against crime such as theft and vandalism. The Safety to Property benefit is apportioned to properties in the District based on relative property size as available from the City’s Planning Department.
Local Traffic Signal Apportionment
Traffic signals are installed as a result of the increased traffic generated by the development. The special benefit from the maintenance, operation, and servicing of local traffic signals, including highway safety lights mounted on the traffic signals within the District is similar to the streetlights. Traffic signals have a Safety to People and Safety to Property benefit by improving traffic safety. However, traffic signals are typically installed outside of the development and therefore benefit the general public, thus the costs are not allocated to the District parcels.
The following table shows the standard benefit factors attributable to streetlights by property type.
TABLE 2 — BENEFIT FACTORS
Land Use Description Safety to
People
Safety to
Property
Availability
Benefit
Total Equivalent Dwelling
Units (EDU)
Single Family Residential .50/unit .25/unit .25/parcel 1.00 EDU/Parcel Condominium .43/unit .12/unit .25/parcel .80 EDU/Parcel Multi-family up to 20 units
Multi-family more than 20 units
.45/unit
.45/unit
.09/unit
1.80/parcel
.25/parcel
.25/parcel
.54/Unit + .25 EDU/Parcel
.45/Unit + 2.05 EDU/Parcel
Mobile home up to 20 units
Mobile home more than 20 units
.20/unit
.20/unit
.13/unit
2.60/parcel
.25/parcel
.25/parcel
.33/Unit + .25 EDU/Parcel
.20/Unit + 2.85 EDU/Parcel
Nonresidential 1.00/acre 1.50/acre 1.50/acre 4.00 EDU/Net Acre Vacant 0.00/parcel .25/parcel .25/parcel .50 EDU/Parcel An EDU (Equivalent Dwelling Unit) is used as a way to relate dissimilar land uses such as commercial and residential. As an example: one (1) acre of commercial is approximately equal to four (4) residential parcels.
580
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 13 The following Table 3, Peripheral Lighting Benefit Factors, shows the breakdown of the benefit points assigned to each land use for all assessable property in the District. The single-family parcel has been selected as the basic unit for calculation of the assessments and is defined as one (1) EDU. Other land use parcels receive slightly varying levels of benefit based on parcel usage and size. Equivalent factors have been developed to indicate the benefit received based on the single-family parcel. All other land uses are converted to EDUs in the manner shown in the following table.
TABLE 3 — PERIPHERAL LIGHTING BENEFIT FACTORS
Land Use Description Total Benefit Points
Single Family Residential 1.00 EDU/Parcel
Condominium 0.85 EDU/Parcel
Multiple Family 0.95 EDU/Unit
Mobile Home 0.40 EDU/Unit
Nonresidential 1.0 7,200 square feet (parcel) size
Vacant 0.25 EDU/Parcel
Vacant properties, which have no people residing on the property, also benefit from peripheral lighting because of the convenience associated with emergency vehicle access and other traffic that must use the arterial streets to service the vacant properties in the District. Therefore, vacant parcels are assigned per parcel benefit factors. Vacant parcels are assigned benefit factors based on the core benefit attributable to every assessable parcel in the District from peripheral lighting of .25 EDU per parcel.
Peripheral streetlights and traffic signals will remain peripheral until such time as they fall within a district. At such time, the streetlight or traffic signal will be removed from the peripheral inventory and placed within the new district inventory. The total assessment for a parcel is thus a combination of the local lighting, traffic signals, and peripheral lighting benefit factors. Each element (local streetlight, local traffic signal, and peripheral improvements) will be determined individually.
Traffic signal improvements may include both local and peripheral traffic signals. Local traffic signals are signals or portions thereof installed within the annexation. Peripheral traffic signals are portions of traffic signals installed outside of the annexation.
Assessments for local street lighting will be determined using Table 2 and the current EDU rate to maintain streetlights within each Zone. Assessments for local traffic signals will be determined using Table 2 less the “benefit to property” factor and the current EDU rate to maintain traffic signals within each Zone. Assessments for peripheral improvements will be determined using Table 3 and the current EDU rate to maintain these improvements throughout the District.
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FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 14 Exempt Properties
Properties classified as Exempt Properties may include but are not limited to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, rights-of-way, public greenbelts and parkways; utility rights-of-ways; common areas, sliver parcels and bifurcated lots or any other property the City has determined that the parcel cannot be developed; or publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment and assigned 0.00 EDU.
Special Cases
As with any assessment district, there may be a specific property or properties that the typical land use classifications and method of apportionment does not completely reflect the proportional special benefits received as compared to other parcels. Usually, this type of issue arises from property specific development issues in which either the use of that property is significantly restricted or limited compared to other properties, or the timing of the City accepting the specific improvements associated with that property as compared to other properties and developments. In these cases, the assessment engineer may determine that an appropriate calculation of proportional benefit would be better reflected by applying a reduced weighting factor that accounts for the property’s reduced benefit.
Because a district’s method of apportionment ultimately establishes not only the assessment for each parcel, but the proportional benefit between parcels, identifying any parcel as a “Special Case” and deviating from the standard method of apportionment applied to other properties in the district ultimately effects the proportional assessment of those other properties.
D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a “new or increased assessment” to exclude certain conditions. These 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.” This definition and conditions were later confirmed through Senate Bill 919 (the Proposition 218 implementing legislation).
The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.
As part of the District formation, balloting of property owners is required pursuant to Article XIIID Section 4. The property owner ballots include an Assessment to be approved, as well as the approval of an assessment range formula.
The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted based upon the greater of the latest composite percentage change in California Public Utilities Commission (“CPUC”) approved rates for each light fixture used in the City’s Streetlight Maintenance Assessment District or the Consumer Price Index, All Urban Consumers, for the Riverside-San Bernardino-Ontario CPI index (“CPI”), as 582
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 15 determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor.
The Engineer shall compute the percentage difference between the CPI for February of each year and the CPI for the previous February (or closest available month) and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. As of January 2018, the Bureau of Labor Statistics (“BLS”) split the Los Angeles-Riverside-Orange County Area for All Urban Consumers to the Los AngelesLong Beach-Anaheim Area and Riverside-San Bernardino-Ontario Area for All Urban Consumers. Currently, the District uses the Riverside-San Bernardino-Ontario CPI index to compute the January-to-January CPI difference each year.
The percentage difference between January 2023 CPI and January 2024 CPI is 2.88%.
In the future, should the BLS revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.
The Maximum Assessment is adjusted annually and is calculated independent of the annual budgets and proposed assessments established for each Annexation of the District. Any proposed annual assessment (rate per EDU) less than or equal to this Maximum Assessment (for each Annexation) is not considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior fiscal year. Although the Maximum Assessment will increase each year, the actual District assessments may remain virtually unchanged.
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FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 16 IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded by the District.
Direct Costs
Labor & Material
Includes all labor, material, and equipment required to properly maintain and service the streetlights and appurtenant facilities within each district/annexation. All improvements within the District will be maintained and serviced on a regular basis. City staff will determine the frequency and specific maintenance operations required; but generally, the operations will occur weekly.
Streetlight Maintenance/Energy - Electricity
The furnishing of electricity required for the operation of the streetlights and appurtenant facilities.
Renovation
Repairs which are unforeseen and not normally included in the yearly maintenance cost.
This may include repair of damage due to vandalism and storms. Planned upgrades of the improvements that provide a direct benefit to the District could also be included in renovation costs.
Administrative Costs
District Administration (District Engineering)
The cost associated with City staff providing the coordination for maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff. Also includes District Engineering costs which include legal, assessment engineering, and other related costs necessary to achieve compliance with Article XIIID of the California Constitution. All parcels in the District benefit from the District Engineering Costs. Each parcel in the Zone is allocated a proportionate share of the District Engineering Cost based on its assigned benefit units.
County Administration Fees
The costs charged by the County to place the assessments on the property tax roll.
Levy Adjustments
Reserve Fund Collection
Any funds being added to the Reserve Account for the current fiscal year. The Reserve Account provides for collection by the District of funds to operate the District from the time period of July 1 (beginning of the fiscal year) through December when the County provides the City with the first installment of assessments collected from the property tax bills. The Reserve Account eliminates the need for the City to transfer funds from nondistrict accounts to pay for District charges during the first six (6) months of the fiscal year. 584
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 17 Revenue from Other Sources (Contribution)
Any funds added to the District’s account by the City from sources other than the Reserve Fund or the City’s General Fund.
City Contribution/General Benefit (General Fund Contribution/Collection) Any funds added to the District’s account by the City from the City’s General Fund Account or other revenue source.
585
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 18 B. BUDGET FOR FISCAL YEAR 2024/2025
BUDGET ITEM
Original Annexation
2005-1
Annexation
2005-2
Annexation
2005-3
Annexation
2006-9
Annexation
2007-22
Annexation
2019-27
Annexation
2021-28
Annexation
2023-29
Annexation
2023-30
District
(Tract Total
16829)
(Tract
17030)
(Tract
17045)
(Tract
16917)
(Tract
16848)
(Tracts
13896,
13896-1, -2,
-3)
(Tract
20129)
(Tract
20133)
(Tract
20504)
(Tract
20401)
DIRECT COSTS (Labor/Materials)
Labor/Material $2,420 $1,278 $5,497 $2,594 $1,970 $3,463 $3,669 $1,771 $2,358 $2,696 $27,716 Streetlight Maintenance/Energy 2,504 1,323 5,687 2,683 2,039 4,614 4,149 2,434 1,976 5,995 33,404 Total Direct Costs $4,924 $2,601 $11,184 $5,276 $4,009 $8,077 $7,819 $4,205 $4,334 $8,691 $61,120
ADMINISTRATION
District Administration $525 $279 $1,192 $562 $428 $1,064 $1,211 $534 $582 $829 $7,205 County Administration Fee 21 11 48 23 17 39 35 24 23 1 242 Total Administration $546 $290 $1,240 $584 $445 $1,103 $1,245 $558 $605 $830 $7,446 TOTAL DIRECT COSTS & ADMINISTRATION EXPENSES $5,470 $2,891 $12,424 $5,861 $4,454 $9,180 $9,064 $4,763 $4,939 $9,521 $68,567
LEVY ADJUSTMENTS
Reserve Fund Collection/(Contribution) $0 $0 $0 $0 $0 $0 $0 $1,046 $1,262 $2,197 $4,506 Revenue from Other Sources (Contribution) 0 0 0 0 0 0 0 0 0 0 0 General Benefit Perimeter Lights 0 0 0 0 0 0 0 0 (255) (255) (510) General Fund Collection/(Contribution) 0 0 0 0 0 0 0 0 0 0 0 Total Levy Adjustments $0 $0 $0 $0 $0 $0 $0 $1,046 $1,007 $1,942 $3,996 BALANCE TO LEVY $5,470 $2,891 $12,424 $5,861 $4,454 $9,180 $9,064 $5,809 $5,947 $11,464 $72,563 Total Parcels 70 37 159 75 57 129 119 83 77 107 913
Total EDUs 70.00 37.00 159.00 75.00 57.00 129.00 116.00 81.00 77.00 107.00 908.00 Total Parcels Levied 70 37 159 75 57 129 116 81 77 4 805 Fiscal Year 2024/2025 Rate per EDU $78.14 $78.14 $78.14 $78.14 $78.14 $71.16 $78.14 $71.72 $77.24 $107.12 Fiscal Year 2024/2025 Maximum Rate per EDU (1) $78.1571 $78.1571 $78.1571 $78.1571 $78.1571 $71.1688 $78.1565 $71.7283 $77.2410 $107.1374 Fiscal Year 2023/2024 Rate per EDU $75.97 $75.97 $75.97 $75.97 $75.97 $69.18 $75.97 $69.72 $75.08 $104.14 Fiscal Year 2023/2024 Maximum Rate per EDU $75.9705 $75.9705 $75.9705 $75.9705 $75.9705 $69.1778 $75.9700 $69.7216 $75.0800 $104.1400 Base Year Maximum Rate $30.00 $30.00 $30.00 $30.00 $31.53 $35.71 $60.04 $64.96 $75.08 $104.14 Base Fiscal Year 2005/06 2005/06 2005/06 2005/06 2006/07 2007/08 2018/19 2022/2023 2023/2024 2023/2024
FUND BALANCE INFORMATION
Beginning Reserve Fund Balance $2,278 $1,204 $5,175 $2,441 $1,855 $3,823 $3,775 $1,210 $0 $0 $21,761 Reserve Fund Collection (Transfer) 0 0 0 0 0 0 0 1,046 1,262 2,197 4,506 Estimated Ending Fund Balance $2,278 $1,204 $5,175 $2,441 $1,855 $3,823 $3,775 $2,256 $1,262 $2,197 $26,267 *Slight Variances in Budget due to rounding
(1) The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually based upon the greater of the latest composite percentage change in California Public Utilities Commission (“CPUC”) approved rates for each light fixture used in the City’s Streetlight Maintenance Assessment District or the Consumer Price Index, All Urban Consumers, for the RiversideSan Bernardino-Ontario Areas (“CPI”), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. 586
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 19 V. DISTRICT DIAGRAMS
The original Diagram for the Adelanto Streetlight Maintenance Assessment District No. 1 and consecutive annexations are within one map. The parcels within the Adelanto Streetlight Maintenance Assessment District No. 01 consist of all lots, parcels and subdivisions of land shown on the San Bernardino County Assessor’s parcel maps. The lines and dimensions shown on the County Assessor Parcel maps for the current year are incorporated by reference herein and made part of this Report. 587
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 20 588
FY 2024/2025 City of Adelanto – Streetlight Maintenance Assessment District No. 01 Page 21 VI. ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the San Bernardino County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts is provided in the following table.
589
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge 0459-791-01-0000 10514 INYO CT 2007-22 13898 1.0 $71.16 $71.16 0459-791-02-0000 10522 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-03-0000 10538 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-04-0000 10546 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-05-0000 10560 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-06-0000 10574 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-07-0000 10582 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-08-0000 10590 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-09-0000 10596 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-10-0000 10597 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-11-0000 10593 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-12-0000 10589 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-13-0000 10585 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-14-0000 10571 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-15-0000 10563 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-16-0000 10549 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-17-0000 10537 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-18-0000 10525 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-19-0000 10511 INYO CT 2007-22 13898 1.0 71.16 71.16 0459-791-20-0000 10518 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-21-0000 10524 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-22-0000 10536 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-23-0000 10548 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-24-0000 10562 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-25-0000 10570 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-26-0000 10584 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-27-0000 10592 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-28-0000 10598 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-29-0000 10595 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-30-0000 10591 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-31-0000 10587 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-32-0000 10573 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-33-0000 10565 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-34-0000 10551 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-35-0000 10533 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-36-0000 10527 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-791-37-0000 10515 ARLETTE CT 2007-22 13898 1.0 71.16 71.16 0459-801-01-0000 10506 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-02-0000 10520 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-03-0000 10534 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-04-0000 10542 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-05-0000 10558 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-06-0000 10566 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-07-0000 10578 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-08-0000 10586 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-09-0000 10594 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-10-0000 10591 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-11-0000 10583 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-12-0000 10579 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-13-0000 10567 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-14-0000 10563 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-15-0000 10559 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-16-0000 10545 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-17-0000 10531 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-18-0000 10523 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-19-0000 10509 LEE AVE 2007-22 13898 1.0 71.16 71.16 0459-801-20-0000 10512 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-21-0000 10528 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-22-0000 10540 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-23-0000 10554 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-24-0000 10564 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-25-0000 10568 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-26-0000 10576 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 1 of 13 590
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
0459-801-27-0000 10582 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-28-0000 10590 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-29-0000 10599 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-30-0000 10585 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-31-0000 10581 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-32-0000 10575 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-33-0000 10561 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-34-0000 10547 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-35-0000 10541 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-36-0000 10529 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-801-37-0000 10513 LEISURE CIR 2007-22 13898 1.0 71.16 71.16 0459-811-01-0000 10510 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-02-0000 10526 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-03-0000 10534 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-04-0000 10552 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-05-0000 10558 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-06-0000 10572 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-07-0000 10580 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-08-0000 10588 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-09-0000 10594 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-10-0000 10595 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-11-0000 10587 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-12-0000 10583 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-13-0000 10577 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-14-0000 10569 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-15-0000 10543 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-16-0000 10535 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-17-0000 10521 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-18-0000 10517 FLORENCE CT 2007-22 13898 1.0 71.16 71.16 0459-811-19-0000 10514 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-20-0000 10522 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-21-0000 10538 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-22-0000 10546 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-23-0000 10560 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-24-0000 10574 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-25-0000 10582 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-26-0000 10590 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-27-0000 10596 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-28-0000 10597 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-29-0000 10593 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-30-0000 10589 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-31-0000 10585 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-32-0000 10571 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-33-0000 10563 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-34-0000 10549 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-35-0000 10537 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-36-0000 10525 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-37-0000 10511 PAMPAS CT 2007-22 13898 1.0 71.16 71.16 0459-811-38-0000 10518 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-39-0000 10524 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-40-0000 10536 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-41-0000 10548 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-42-0000 10562 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-43-0000 10570 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-44-0000 10584 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-45-0000 10592 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-46-0000 10598 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-47-0000 10599 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-48-0000 10591 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-49-0000 10587 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-50-0000 10573 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-51-0000 10565 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-52-0000 10551 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-53-0000 10533 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 2 of 13 591
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
0459-811-54-0000 10527 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-811-55-0000 10515 CHEVRON CT 2007-22 13898 1.0 71.16 71.16 0459-861-01-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-02-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-03-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-04-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-05-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-06-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-07-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-08-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-09-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-10-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-11-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-12-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-13-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-14-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-15-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-16-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-17-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-18-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-19-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-20-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-21-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-22-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-23-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-24-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-25-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-26-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-27-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-28-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-29-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-30-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-31-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-861-32-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-01-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-02-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-03-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-04-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-05-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-06-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-07-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-08-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-09-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-10-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-11-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-12-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-13-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-14-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-15-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-16-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-17-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-18-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-19-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-20-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-21-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-22-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-23-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-24-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-25-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-26-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-27-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-28-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-29-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-30-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 3 of 13 592
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
0459-862-31-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-32-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-33-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-34-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-35-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-36-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-37-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-38-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-39-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-40-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-41-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-42-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-43-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-44-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 0459-862-45-0000 NO SITUS AVAILABLE 2023-29 20504 1.0 77.24 77.24 3103-361-09-0000 SENECA RD 2023-30 20401 17.83 1,910.26 1,910.24 3103-361-10-0000 SENECA RD 2023-30 20401 17.83 1,910.26 1,910.24 3103-361-11-0000 STEVEN RD 2023-30 20401 35.67 3,821.59 3,821.58 3103-361-12-0000 STEVEN RD 2023-30 20401 35.67 3,821.59 3,821.58 3128-731-01-0000 15765 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-02-0000 15749 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-03-0000 15737 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-04-0000 15731 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-05-0000 15723 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-06-0000 15715 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-07-0000 15712 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-08-0000 15720 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-09-0000 15726 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-10-0000 15738 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-11-0000 15752 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-12-0000 15760 PINE BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-731-13-0000 15759 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-14-0000 15747 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-15-0000 15739 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-16-0000 15727 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-17-0000 15721 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-18-0000 15713 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-19-0000 15710 OAK HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-20-0000 15718 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-21-0000 15730 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-22-0000 15742 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-23-0000 15750 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-24-0000 15764 OX HILL CT 2005-2 17045 1.0 78.15 78.14 3128-731-25-0000 11910 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-26-0000 11922 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-27-0000 11928 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-28-0000 11940 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-29-0000 11954 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-30-0000 11962 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-31-0000 11968 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-32-0000 11976 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-731-33-0000 11994 HILL ST 2005-2 17045 1.0 78.15 78.14 3128-741-01-0000 11989 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-02-0000 11983 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-03-0000 11971 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-04-0000 11965 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-05-0000 11953 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-06-0000 11939 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-07-0000 11931 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-08-0000 11925 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-09-0000 11913 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-10-0000 11908 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-11-0000 11916 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-12-0000 11930 MACON CT 2005-2 17045 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 4 of 13 593
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-741-13-0000 11946 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-14-0000 11952 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-15-0000 11958 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-16-0000 11972 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-17-0000 11980 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-18-0000 11992 MACON CT 2005-2 17045 1.0 78.15 78.14 3128-741-19-0000 11995 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-20-0000 11981 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-21-0000 11967 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-22-0000 11963 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-23-0000 11949 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-24-0000 11937 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-25-0000 11929 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-26-0000 11923 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-27-0000 11911 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-28-0000 11906 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-29-0000 11918 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-30-0000 11932 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-31-0000 11938 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-32-0000 11950 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-33-0000 11964 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-34-0000 11970 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-35-0000 11982 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-36-0000 11988 SPRING HILL CT 2005-2 17045 1.0 78.15 78.14 3128-741-37-0000 11993 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-38-0000 11977 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-39-0000 11965 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-40-0000 11959 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-41-0000 11951 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-42-0000 11943 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-43-0000 11927 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-44-0000 11921 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-741-45-0000 11909 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-761-01-0000 11710 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-02-0000 11716 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-03-0000 11724 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-04-0000 11730 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-05-0000 11738 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-06-0000 11742 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-07-0000 11746 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-08-0000 11750 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-09-0000 11762 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-10-0000 11778 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-11-0000 11784 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-12-0000 11798 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-13-0000 11808 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-14-0000 11818 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-15-0000 11824 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-16-0000 11838 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-17-0000 11840 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-18-0000 11852 GINGER ST 2021-28 20133 1.0 71.73 71.72 3128-761-19-0000 15793 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-761-20-0000 15787 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-761-21-0000 15775 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-761-22-0000 15771 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-01-0000 15759 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-02-0000 15743 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-03-0000 15731 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-04-0000 15734 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-05-0000 15746 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-06-0000 15756 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-07-0000 15762 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-08-0000 15772 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-09-0000 15778 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 5 of 13 594
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-762-10-0000 15782 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-11-0000 15790 PARSLEY CT 2021-28 20133 1.0 71.73 71.72 3128-762-12-0000 15797 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-13-0000 15789 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-14-0000 15785 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-15-0000 15773 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-16-0000 15769 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-17-0000 15757 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-18-0000 15745 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-19-0000 15737 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-20-0000 15732 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-21-0000 15744 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-22-0000 15758 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-23-0000 15764 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-24-0000 15778 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-25-0000 15780 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-26-0000 15784 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-27-0000 15794 MINT ST 2021-28 20133 1.0 71.73 71.72 3128-762-28-0000 15799 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-29-0000 15785 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-30-0000 15777 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-31-0000 15771 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-32-0000 15765 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-33-0000 15755 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-34-0000 15749 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-35-0000 15735 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-36-0000 15738 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-37-0000 15746 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-38-0000 15752 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-39-0000 15768 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-40-0000 15772 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-41-0000 15778 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-42-0000 15788 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-43-0000 15796 THYME CT 2021-28 20133 1.0 71.73 71.72 3128-762-44-0000 15795 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-45-0000 15783 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-46-0000 15779 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-47-0000 15771 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-48-0000 15761 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-49-0000 15757 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-50-0000 15745 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-51-0000 15739 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-52-0000 15736 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-53-0000 15748 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-54-0000 15754 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-55-0000 15766 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-56-0000 15776 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-57-0000 15782 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-58-0000 15786 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-762-59-0000 15798 SPEARMINT CT 2021-28 20133 1.0 71.73 71.72 3128-781-01-0000 11991 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-02-0000 11977 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-03-0000 11965 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-04-0000 11959 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-05-0000 11951 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-06-0000 11943 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-07-0000 11927 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-08-0000 11921 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-09-0000 11909 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-10-0000 11912 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-11-0000 11920 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-12-0000 11934 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-13-0000 11946 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-14-0000 11954 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 6 of 13 595
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-781-15-0000 11962 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-16-0000 11972 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-17-0000 11980 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-18-0000 11994 MOSS CREEK CT 2005-2 17045 1.0 78.15 78.14 3128-781-19-0000 11989 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-20-0000 11983 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-21-0000 11971 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-22-0000 11965 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-23-0000 11953 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-24-0000 11939 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-25-0000 11931 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-26-0000 11925 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-27-0000 11913 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-28-0000 11910 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-29-0000 11922 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-30-0000 11928 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-31-0000 11942 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-32-0000 11948 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-33-0000 11958 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-34-0000 11966 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-35-0000 11978 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-781-36-0000 11992 GAINES CT 2005-2 17045 1.0 78.15 78.14 3128-791-01-0000 11954 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-02-0000 11916 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-03-0000 11930 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-04-0000 11946 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-05-0000 11954 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-06-0000 11962 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-07-0000 11968 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-08-0000 11980 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-09-0000 11986 POPPY RD 2005-2 17045 1.0 78.15 78.14 3128-791-10-0000 11989 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-11-0000 11983 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-12-0000 11971 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-13-0000 11965 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-14-0000 11953 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-15-0000 11939 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-16-0000 11931 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-17-0000 11925 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-18-0000 11913 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-19-0000 11910 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-20-0000 11922 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-21-0000 11928 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-22-0000 11942 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-23-0000 11948 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-24-0000 11958 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-25-0000 11966 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-26-0000 11978 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-27-0000 11992 COVE CT 2005-2 17045 1.0 78.15 78.14 3128-791-28-0000 11995 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-29-0000 11981 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-30-0000 11967 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-31-0000 11963 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-32-0000 11949 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-33-0000 11937 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-34-0000 11929 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-35-0000 11923 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-36-0000 11911 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-37-0000 11906 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-38-0000 11918 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-39-0000 11932 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-40-0000 11938 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-41-0000 11950 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-42-0000 11964 BLUFF CT 2005-2 17045 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 7 of 13 596
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-791-43-0000 11970 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-44-0000 11984 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-791-45-0000 11992 BLUFF CT 2005-2 17045 1.0 78.15 78.14 3128-801-01-0000 11516 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-02-0000 11518 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-03-0000 11520 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-04-0000 11524 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-05-0000 11526 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-06-0000 11532 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-07-0000 11536 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-08-0000 11540 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-09-0000 11542 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-10-0000 11556 ALISA DR 2019-27 20129 1.0 78.15 78.14 3128-801-11-0000 11558 ALISA DR 2019-27 20129 1.0 78.15 78.14 3128-801-12-0000 11560 ALISA DR 2019-27 20129 1.0 78.15 78.14 3128-801-13-0000 11562 ALISA DR 2019-27 20129 1.0 78.15 78.14 3128-801-14-0000 11593 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-15-0000 11591 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-16-0000 11589 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-17-0000 11585 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-18-0000 11583 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-19-0000 11581 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-20-0000 11521 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-21-0000 11523 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-22-0000 11525 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-23-0000 11527 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-24-0000 11531 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-25-0000 11535 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-26-0000 11539 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-801-27-0000 11592 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-28-0000 11590 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-29-0000 11588 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-30-0000 11586 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-31-0000 11584 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-32-0000 11582 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-801-33-0000 11580 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-01-0000 11432 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-02-0000 11438 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-03-0000 11440 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-04-0000 11442 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-05-0000 11444 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-06-0000 11446 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-07-0000 11448 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-08-0000 11450 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-09-0000 11452 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-10-0000 11454 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-11-0000 11456 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-12-0000 11510 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-13-0000 11579 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-14-0000 11575 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-15-0000 11573 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-16-0000 11571 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-17-0000 11569 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-18-0000 11567 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-19-0000 11565 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-20-0000 11563 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-21-0000 11561 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-22-0000 11555 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-23-0000 11553 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-24-0000 11551 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-25-0000 11549 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-26-0000 11547 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-27-0000 11545 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-28-0000 11543 TATIANA DR 2019-27 20129 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 8 of 13 597
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3128-811-29-0000 11541 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-30-0000 11539 FLORIAN ST 2019-27 20129 1.0 78.15 78.14 3128-811-31-0000 11537 FLORIAN ST 2019-27 20129 1.0 78.15 78.14 3128-811-32-0000 11531 FLORIAN ST 2019-27 20129 1.0 78.15 78.14 3128-811-33-0000 11414 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-34-0000 11412 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-35-0000 11410 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-36-0000 11408 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-37-0000 11406 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-38-0000 11404 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-39-0000 11402 POPPY RD 2019-27 20129 1.0 78.15 78.14 3128-811-40-0000 11417 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-41-0000 11419 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-42-0000 11421 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-43-0000 11423 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-44-0000 11425 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-45-0000 11427 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-46-0000 11429 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-47-0000 11436 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-48-0000 11434 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-49-0000 11432 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-50-0000 11430 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-51-0000 11428 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-52-0000 11424 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-53-0000 11422 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-54-0000 11420 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-55-0000 11418 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-56-0000 11416 TATIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-57-0000 11433 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-58-0000 11435 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-59-0000 11437 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-60-0000 11439 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-61-0000 11441 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-62-0000 11443 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-63-0000 11445 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-64-0000 11449 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-65-0000 11451 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-66-0000 11455 HELENA ST 2019-27 20129 1.0 78.15 78.14 3128-811-67-0000 11508 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-68-0000 11504 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-69-0000 11500 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-70-0000 11503 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-71-0000 11505 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-72-0000 11509 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-73-0000 11513 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-74-0000 11515 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-75-0000 11517 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-76-0000 11519 JULIANA DR 2019-27 20129 1.0 78.15 78.14 3128-811-77-0000 11578 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-78-0000 11576 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-79-0000 11574 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-80-0000 11572 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-81-0000 11566 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-82-0000 11564 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3128-811-83-0000 11562 MIRANDA DR 2019-27 20129 1.0 78.15 78.14 3132-171-06-0000 10910 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-07-0000 10922 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-08-0000 10930 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-09-0000 10942 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-10-0000 10950 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-11-0000 10962 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-12-0000 10970 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-13-0000 10982 STAR ST 2005-3 16917 1.0 78.15 78.14 3132-171-14-0000 10990 STAR ST 2005-3 16917 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 9 of 13 598
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3132-171-15-0000 10993 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-16-0000 10985 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-17-0000 10973 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-18-0000 10965 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-19-0000 10953 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-20-0000 10945 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-21-0000 10933 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-22-0000 15142 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-23-0000 15150 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-24-0000 15158 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-25-0000 15164 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-26-0000 15176 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-27-0000 15184 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-28-0000 15192 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-29-0000 15204 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-171-30-0000 10946 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-31-0000 10954 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-32-0000 10966 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-33-0000 10974 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-34-0000 10986 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-35-0000 10994 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-36-0000 10991 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-37-0000 10983 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-38-0000 10971 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-39-0000 10963 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-40-0000 10951 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-41-0000 10943 HILLSBOROUGH ST 2005-3 16917 1.0 78.15 78.14 3132-171-42-0000 10948 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-43-0000 10956 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-44-0000 10968 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-45-0000 10976 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-46-0000 10988 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-171-47-0000 10996 REMINGTON ST 2005-3 16917 1.0 78.15 78.14 3132-411-01-0000 14912 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-02-0000 14920 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-03-0000 14932 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-04-0000 14940 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-05-0000 14948 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-06-0000 14956 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-07-0000 14968 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-08-0000 14976 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-09-0000 14984 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-10-0000 14992 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-11-0000 14989 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-12-0000 14981 DAVINCI CT 2005-1 17030 1.0 78.15 78.14 3132-411-13-0000 11200 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-14-0000 11212 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-15-0000 11220 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-16-0000 11240 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-17-0000 11243 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-18-0000 11235 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-19-0000 11223 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-20-0000 11215 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-21-0000 11203 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-22-0000 11195 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-23-0000 11187 COSTELLO DR 2005-1 17030 1.0 78.15 78.14 3132-411-24-0000 11186 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-25-0000 11194 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-26-0000 11202 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-27-0000 11214 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-28-0000 11222 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-29-0000 11234 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-30-0000 11242 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-31-0000 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 10 of 13 599
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3132-411-32-0000 11231 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-35-0000 11199 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-36-0000 11191 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-37-0000 11183 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-39-0000 11219 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-411-41-0000 11211 SOFIA WAY 2005-1 17030 1.0 78.15 78.14 3132-421-01-0000 15212 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-02-0000 15220 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-03-0000 15232 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-04-0000 15240 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-05-0000 15248 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-06-0000 15256 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-07-0000 15264 RANIER ST 2005-3 16917 1.0 78.15 78.14 3132-421-08-0000 10930 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-09-0000 10938 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-10-0000 10950 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-11-0000 10958 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-12-0000 10970 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-13-0000 10978 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-14-0000 10990 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-15-0000 10998 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-16-0000 10995 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-17-0000 10987 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-18-0000 10975 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-19-0000 10967 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-20-0000 10955 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-21-0000 10947 WINDCREST ST 2005-3 16917 1.0 78.15 78.14 3132-421-22-0000 10944 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-23-0000 10952 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-24-0000 10964 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-25-0000 10972 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-26-0000 10984 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-27-0000 10992 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-28-0000 10997 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-29-0000 10989 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-30-0000 10977 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-31-0000 10969 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-32-0000 10957 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3132-421-33-0000 10949 CONTINENTAL ST 2005-3 16917 1.0 78.15 78.14 3135-301-63-0000 14642 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-64-0000 14636 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-65-0000 11848 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-66-0000 11832 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-67-0000 11826 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-68-0000 11814 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-69-0000 11808 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-70-0000 11807 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-71-0000 11811 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-72-0000 11825 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-73-0000 11831 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-74-0000 11847 JUSTINE WAY Original 16829 1.0 78.15 78.14 3135-301-75-0000 14610 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-76-0000 14603 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-77-0000 14619 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-78-0000 14621 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-79-0000 14635 TORREY WAY Original 16829 1.0 78.15 78.14 3135-301-80-0000 14651 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-01-0000 14606 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-02-0000 14592 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-03-0000 14588 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-04-0000 11846 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-05-0000 11840 TARA LN Original 16829 1.0 78.15 78.14 3135-302-06-0000 11828 TARA LN Original 16829 1.0 78.15 78.14 3135-302-07-0000 11822 TARA LN Original 16829 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 11 of 13 600
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3135-302-08-0000 11810 TARA LN Original 16829 1.0 78.15 78.14 3135-302-09-0000 11804 TARA LN Original 16829 1.0 78.15 78.14 3135-302-10-0000 11790 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-11-0000 11786 TARA LN Original 16829 1.0 78.15 78.14 3135-302-12-0000 11770 TARA LN Original 16829 1.0 78.15 78.14 3135-302-13-0000 11768 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-14-0000 11754 TARA LN Original 16829 1.0 78.15 78.14 3135-302-15-0000 11750 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-16-0000 11736 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-17-0000 11732 TARA LN Original 16829 1.0 78.15 78.14 3135-302-18-0000 11718 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-19-0000 11714 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-20-0000 11713 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-21-0000 11717 TARA LN Original 16829 1.0 78.15 78.14 3135-302-22-0000 11731 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-23-0000 11735 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-24-0000 11749 TARA LN Original 16829 1.0 78.15 78.14 3135-302-25-0000 11753 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-26-0000 11767 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-27-0000 11769 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-28-0000 11785 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-29-0000 11789 TARA LN Original 16829 1.0 78.15 78.14 3135-302-30-0000 11803 TARA LN Original 16829 1.0 78.15 78.14 3135-302-31-0000 11809 TARA LN Original 16829 1.0 78.15 78.14 3135-302-32-0000 11821 TARA WAY Original 16829 1.0 78.15 78.14 3135-302-33-0000 11827 TARA LN Original 16829 1.0 78.15 78.14 3135-302-34-0000 11839 TARA LN Original 16829 1.0 78.15 78.14 3135-302-35-0000 11845 TARA LN Original 16829 1.0 78.15 78.14 3135-302-36-0000 11859 TARA LN Original 16829 1.0 78.15 78.14 3135-302-37-0000 11861 TARA LN Original 16829 1.0 78.15 78.14 3135-302-38-0000 11877 TARA LN Original 16829 1.0 78.15 78.14 3135-302-39-0000 14571 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-40-0000 14583 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-41-0000 14585 TORREY WAY Original 16829 1.0 78.15 78.14 3135-302-42-0000 14601 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-01-0000 14686 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-02-0000 14678 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-03-0000 14674 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-04-0000 14660 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-05-0000 14656 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-06-0000 14655 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-07-0000 14659 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-08-0000 14673 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-09-0000 14677 TORREY WAY Original 16829 1.0 78.15 78.14 3135-311-10-0000 14685 TORREY WAY Original 16829 1.0 78.15 78.14 3135-441-03-0000 15213 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-04-0000 15201 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-05-0000 15195 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-06-0000 15181 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-07-0000 15177 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-08-0000 15163 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-09-0000 15159 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-10-0000 15145 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-11-0000 15131 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-12-0000 15123 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-13-0000 15117 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-14-0000 15105 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-15-0000 15102 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-16-0000 15114 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-17-0000 15128 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-18-0000 15140 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-19-0000 15150 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-20-0000 15162 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-21-0000 15168 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 12 of 13 601
Assessor's Parcel Number Situs Address Annexation Tract EBU MaxTax Charge City of Adelanto
Streetlight Maintenance Assessment District No. 1
Fiscal Year 2024/2025
Preliminary Assessment Roll
(Sorted By Assessor's Parcel Number)
3135-441-22-0000 15178 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-23-0000 15186 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-24-0000 15200 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-25-0000 15204 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-26-0000 15218 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-441-27-0000 11660 DURANGO DR 2006-9 16848 1.0 78.15 78.14 3135-441-28-0000 11674 DURANGO DR 2006-9 16848 1.0 78.15 78.14 3135-441-29-0000 11682 DURANGO DR 2006-9 16848 1.0 78.15 78.14 3135-441-30-0000 11690 DURANGO DR 2006-9 16848 1.0 78.15 78.14 3135-451-01-0000 15089 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-02-0000 15077 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-03-0000 15071 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-04-0000 15063 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-05-0000 15055 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-06-0000 15047 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-07-0000 15039 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-08-0000 15031 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-09-0000 15023 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-10-0000 15015 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-11-0000 15007 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-12-0000 14991 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-13-0000 14983 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-14-0000 11689 VIRGINIA ST 2006-9 16848 1.0 78.15 78.14 3135-451-15-0000 11677 VIRGINIA ST 2006-9 16848 1.0 78.15 78.14 3135-451-16-0000 11665 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-17-0000 14970 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-18-0000 14984 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-19-0000 14996 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-20-0000 15010 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-21-0000 15020 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-22-0000 15028 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-23-0000 15036 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-24-0000 15044 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-25-0000 15052 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-26-0000 15060 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-27-0000 15068 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-28-0000 15074 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 3135-451-29-0000 15086 STRAWBERRY LN 2006-9 16848 1.0 78.15 78.14 Totals 908.00 $72,564.04
Parcel Count 805
Tract Parcel Count Charge
Original 16829 70 $5,469.80
2005-1 17030 37 2,891.18
2005-2 17045 159 12,424.26
2005-3 16917 75 5,860.50
2006-9 16848 57 4,453.98
2007-22 13898 129 9,179.64
2019-27 20129 116 9,064.24
2021-28 20133 81 5,809.32
2023-29 20504 77 5,947.48
2023-30 20401 4 11,463.64
Totals 805 $72,564.04
SMAD NO. 1 Fiscal Year 2024/2025 Preliminary Assessment Roll Page 13 of 13 602
CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: July 24, 2024
TO: Honorable Mayor and Council Members
FROM: Jessie Flores, City Manager
BY: Todd Litfin, City Attorney
SUBJECT:
APPROVE RESOLUTION 24-64 ORDERING THE LEVY AND COLLECTION OF ANNUAL CFD 2006-2 SPECIAL TAXES FOR FISCAL YEAR 2024-2025 STAFF RECOMMENDATION:
Approve Resolution No. 24-64 ordering the levy and collection of annual CFD 2006-2 special taxes for Fiscal Year 2024-2025 (FY24/25).
BACKGROUND:
Within the City of Adelanto we have an active CFD (or Community Facilities Districts) designated as CFD 2006-2 and that was formed in August 2007.
CFD’s authorize the collection of a special tax to pay for certain public infrastructure improvements and public safety services within their particular Districts. The attached Resolution authorizes the levy of these special taxes on improved parcels within these Districts and duly authorize the County of San Bernardino to add the special tax to the corresponding property owners’ tax bills.
Our CFD’s authorize the collection of two different taxes referred to as Special Tax A and Special Tax B.
Special Tax A was originally developed to fund the financing of onsite improvements required to be installed by the developer. When the district was formed certain assumptions were made regarding the project which included; tax rate, home prices, number of units, and the cost of improvements. Since that time, however, the housing market collapsed voiding all of the previous assumptions. For FY24/25, the total levy is $677,303 for both areas in CFD 2006-2 to fund the debt service incurred for the purpose of infrastructure improvements.
Special Tax B is collected to help subsidize the City’s cost of Police and Fire services within the District.
At its July 10, 2019 meeting, the City Council voted to discontinue collecting Special Tax B. 603
CFD 2006-2 Special Taxes
FISCAL IMPACT:
There is no fiscal impact to the General Fund. The collected revenues are passed through in order to make bond payments.
ATTACHMENTS:
1. Resolution 24-64
2. Map of CFD 2006-2
3. CFD Budget Worksheets
604
RESOLUTION NO. 24-64
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ADELANTO, CALIFORNIA, ORDERING THE LEVY AND
COLLECTION OF ANNUAL SPECIAL TAXES RELATED TO
THE CITY OF ADELANTO COMMUNITY FACILITIES
DISTRICT (CFD) 2006-2 (IMPROVEMENT AREA NO. 1 AND
IMPROVEMENT AREA NO. 2) (MANZANITA AND ESPINOZA)
FOR FISCAL YEAR 2024-2025.
WHEREAS, The City Council (the “City Council”) of the City of Adelanto is the legislative body of the Community Facilities District No. 2006-2 (Improvement Area No. 1 and Improvement Area No. 2) (Manzanita and Espinoza) (the “District”), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”).
WHEREAS, the City Council adopted establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and
NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF ADELANTO, AS FOLLOWS:
Section 1: That preceding recitals are true and correct.
Section 2: The City of Adelanto has hereby determined to Levy the Special Taxes in Fiscal Year 2024-2025, and for each subsequent Fiscal Year, in the District and to each parcel therein.
Section 3: The rate of each Special Tax utilized in the preparation of the Report does not exceed the amount previously authorized and is not in excess of that approved by the qualified electors of the applicable Improvement Area of the District.
Section 4: The proceeds of the Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Adelanto Community Facilities District No. 2006-2 (Improvement Area No. 1 and Improvement Area No. 2) (Manzanita and Espinoza).
Section 5: The Auditor-Controller of the County of San Bernardino is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated “CFD Special Tax,” or any other suitable designation, in accordance with this resolution.
Section 6: All applicable Special Taxes collected will be paid to the trustee for deposit in the applicable Special Tax Fund upon receipt by the City of Adelanto from the AuditorController pursuant to the terms of the indenture of Trust.
Section 7: The Auditor-Controller shall, at the close of the tax collection period, promptly render to the Director a detailed report showing the amounts of the Special Tax installments, penalties, interest, and fees collected, and from which properties collected. Any expenses to be paid to the Auditor-Controller for carrying out the foregoing responsibilities shall be in 605
Resolution No. 24-64
July 24, 2024
accordance with a contact, if any, entered into between the district and the AuditorController, pursuant to Section 29304 of the Government Code of the State of California or as otherwise provided by law.
Section 8: This resolution shall take effect immediately upon its passage and adoption.
PASSED, APPROVED AND ADOPTED at a regular meeting of the Council of the City of Adelanto on the 24th day of July, 2024.
_________________________
Gabriel Reyes, Mayor
ATTEST:
_________________________
Brenda Lopez, City Clerk
606
Resolution No. 24-64
July 24, 2024
I, Brenda Lopez, City Clerk of the City of Adelanto, California, do hereby certify that the foregoing Resolution No. ___ was duly and regularly adopted at a regular meeting of the Council of the City of Adelanto on this 24th day of July, 2024, by the following vote, to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS THEREOF, I hereunto set my hand and affix the official seal of the City of Adelanto, on the 24th day of July, 2024
_________________________
Brenda Lopez, City Clerk
607
City of Adelanto
Levy Components 2023/24 2024/25
PRINCIPAL AND INTEREST
Principal $35,000.00 $40,000.00
Interest 208,515.00 206,747.50
TOTAL $243,515.00 $246,747.50
ADMINISTRATION COSTS
Agency Administration $9,750.00 $9,750.00
Finance Manager 0.00 0.00
Accounting Staff 0.00 0.00
Engineering Staff 0.00 0.00
City Manager Staff 0.00 0.00
Other Staff 0.00 0.00
Agency Auditor Fees 0.00 0.00
Attorney Fees 500.00 500.00
Office Expenses, Paid by Agency 0.00 0.00
Other Expenses, Paid by Agency 0.00 0.00
Total Agency Staff and Expenses $10,250.00 $10,250.00
County Auditor and Assessor Fees 50.40 50.40
Registrar/Transfer/Paying Agent Fees 6,500.00 6,500.00
Consulting Services 4,996.57 5,097.21
Consulting Expenses 40.20 79.09
Delinquency Management Allowance 0.00 0.00
TOTAL $21,837.17 $21,976.70
Total Principal, Interest and Admin Costs $265,352.17 $268,724.20
ADJUSTMENTS APPLIED TO LEVY
Reserve Fund Credit $0.00 $0.00
Special Tax Fund Credit 0.00 0.00
Replenishment/(Credit) 0.00 0.00
Capitalized Interest Credit 0.00 0.00
Miscellaneous/Adjustment Credit 0.00 0.00
TOTAL $0.00 $0.00
TOTAL CHARGE
Total Charge $265,352.17 $268,724.20
Applied Charge $265,352.40 $268,724.08
Difference (due to rounding) -$0.23 $0.12
ADDITIONAL INFORMATION
Number of Active Parcels 169 169
Number of Parcels Levied 168 168
Admin Costs as a percent of Annual Levy 8.23% 8.18%
______________________________________ _____________
Approved Date
2024/25 Budget Worksheet
CFD 2006-2 IA 1 (Facilities)
Fund Number DQ46ST02
Willdan Financial Services 1
608
City of Adelanto
Levy Components 2023/24 2024/25
PRINCIPAL AND INTEREST
Principal Series A $0.00 $0.00
Interest Series A 175,737.50 175,737.50
Principal Series B 75,000.00 85,000.00
Interest Series B 128,647.50 124,785.00
TOTAL $379,385.00 $385,522.50
ADMINISTRATION COSTS
Agency Administration $10,750.00 $10,750.00
Finance Manager 0.00 0.00
Accounting Staff 0.00 0.00
Engineering Staff 0.00 0.00
City Manager Staff 0.00 0.00
Other Staff 0.00 0.00
Agency Auditor Fees 0.00 0.00
Attorney Fees 500.00 500.00
Office Expenses, Paid by Agency 0.00 0.00
Other Expenses, Paid by Agency 0.00 0.00
Total Agency Staff and Expenses $11,250.00 $11,250.00
County Auditor and Assessor Fees 81.60 81.60
Registrar/Transfer/Paying Agent Fees 6,500.00 6,500.00
Consulting Services 4,996.57 5,097.21
Consulting Expenses 65.18 128.23
Delinquency Management Allowance 0.00 0.00
TOTAL $22,893.35 $23,057.04
Total Principal, Interest and Admin Costs $402,278.35 $408,579.54
TOTAL CHARGE
Total Charge $402,278.35 $408,579.54
Applied Charge $402,277.57 $408,578.60
Difference (due to rounding) $0.78 $0.94
ADDITIONAL INFORMATION
Number of Active Parcels 274 274
Number of Parcels Levied 272 272
Admin Costs as a percent of Annual Levy 5.69% 5.64%
________________________________________ ________________ Approved Date
Fund Number DQ46ST04
2024/25 Budget Worksheet
CFD 2006-2 IA 2 (Facilities)
Willdan Financial Services 1
609
CITY COUNCIL AGENDA REPORT
A D E L A N T O G O V E R N M E N T A L C E N T E R | 1 1 6 0 0 A I R E X P R E S S W A Y | A D E L A N T O , C A L I F O R N I A 9 2 3 0 1
DATE: July 24, 2024
TO: Honorable Mayor and City Council Members
FROM: Jessie Flores, City Manager
SUBJECT: BUSINESS LICENSE TAX ORDINANCE AMENDMENT AND PLACEMENT OF BALLOT MEASURE ON THE NOVEMBER 5, 2024, GENERAL
ELECTION
STAFF RECOMMENDATION:
Staff recommends that the City Council: 1) conduct the first reading approving Ordinance 653 amending the City’s Business License Tax; and 2) approve the attached Resolution 24-69 calling for a municipal election on November 5, 2024, on a measure to update the City’s 1988 business license tax program to a gross revenue business tax.
BACKGROUND:
The City of Adelanto’s current business license tax (BLT) program was established in 1988 and has not been updated for over three decades. A business tax measure was previously placed on the ballot for Adelanto voters in San Bernardino County, California, on November 8, 2016, but it was defeated.
Currently, the City has approximately 1,200 businesses that pay the business license tax, which is assessed primarily on a flat rate by business classification. Over the last six fiscal years, business license tax revenue has averaged approximately $70,000 per fiscal year, generating very low revenues relative to the number of businesses operating within the City.
To address this issue, the City proposes implementing a category-based gross receipts tax structure. This new structure aims to create a more equitable tax environment where businesses contribute proportionally to their generated revenues. Additionally, it simplifies the administration of the business license program by consolidating business classifications, thus reducing the burden on both City resources and businesses.
ANALYSIS:
Based on a professional tax analysis report, the proposed tax program will classify businesses into five categories, with exemptions for certain businesses. Businesses with less than $25,000 in gross receipts will benefit from a reduced effective tax rate. The proposed rates will range from $1.25to $4.00 per thousand dollars of gross receipts.
This updated tax structure is projected to increase revenue to the general fund by $1,200,000. The additional revenue is critical for funding essential City services, including parks and recreation programs; 610
blight and illegal dumping remediation; public safety services, including police, firefighters, and paramedics; and capital projects to improve City infrastructure, including the construction and maintenance of roads, construction and maintenance of sidewalks, and storm water runoff and drainage.
There are two actions for determination by the City Council. First, the Council should consider the first reading of Ordinance No. 653 that amends the City’s business license tax in the manner discussed above.
Second, the Council should consider adoption of Resolution No. 24-69 on the ballot for this November 5, 2024, election. The ballot measure will be worded as follows:
Shall the City of Adelanto update its 1988 Business License Tax to a Gross Receipts Tax Structure, allowing equitable charging by size of business, funding general city services, including but not limited to: parks and recreation programs; blight and illegal dumping remediation; public safety services, including police, firefighters, and paramedics; improvements to City roads and sidewalks; imposing business rates between 0.125% and
0.4% of gross receipts, maintaining approximately $1,200,000 annually, be adopted?
YES
NO
Ballot arguments either in favor or against the ballot measure would be due at 5:00 to the City Clerk on August 7. Rebuttals to the arguments would be due at 5:00 pm to the City Clerk on August 19. Also, the City Attorney would be directed to draft an impartial legal analysis of the measure to be placed in the voter materials.
ENVIRONMENTAL IMPACT:
In accordance with CEQA Guidelines Section 15378(b)(4), the submission of the measure to the voters is not a “project” within the meaning of CEQA as it is a general tax which does not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment.
FISCAL IMPACT:
The business tax that this Resolution is intended to support should result in additional tax revenue to the City. The amount is indeterminate at this point due to lack of financial information on the businesses operating in the City.
ATTACHMENTS:
1. Ordinance 653
2. Resolution No. 24-69 (with Ordinance attached)
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1 RESOLUTION NO. 24-69
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ADELANTO, STATE OF CALIFORNIA, (1) GIVING NOTICE OF THE
SUBMISSION TO ADELANTO VOTERS OF A BALLOT QUESTION TO
AMEND THE BUSINESS LICENSE TAX; (2) REQUESTING THAT THE
BALLOT QUESTION AND MEASURE BE INCLUDED AMONG THE
ELECTION CONTESTS ON THE NOVEMBER 5, 2024, BALLOT THAT IS
CONSOLIDATED WITH THE COUNTY ADMINISTERED ELECTION
ON THE SAME DATE; AND (3) SETTING PRIORITIES FOR FILING
WRITTEN ARGUMENTS AND REBUTTALS REGARDING THE
MEASURE AND DIRECTING THE CITY ATTORNEY TO PREPARE
AND IMPARTIAL ANALYSIS
WHEREAS, the City’s business license tax has not been comprehensively updated since 1988; and,
WHEREAS, the current business license tax is overly complicated and uses a fixed rate of levy; and,
WHEREAS, numerous categories and subcategories no longer reflect the types of enterprises doing business in Adelanto; and,
WHEREAS, the City Council has determined to submit to the citizens of Adelanto for their approval a ballot measure modernizing and simplifying the outdated business license tax, making the tax fairer for small businesses; and,
WHEREAS, this measure will continue to provide funding for City services such as, but not limited to, parks and recreation programs; blight and illegal dumping remediation; public safety services, including police, firefighters, and paramedics; and capital projects to improve City infrastructure, including the construction and maintenance of roads, construction and maintenance of sidewalks, and storm water runoff and drainage; and, WHEREAS, the measure will maintain Adelanto’s local control over local funds for local needs, allowing Adelanto to be self-reliant and requiring that our tax dollars are spent for Adelanto; and,
WHEREAS, the measure will support Adelanto's local small businesses by updating the City's 36-year-old business license tax, which is outdated, cumbersome, and inequitable; and,
WHEREAS, updating our local business license ordinance will make it more transparent, easy to understand, equitable and fair for businesses of all sizes, especially small businesses; and,
WHEREAS, the measure will help ensure that residents and local homeowners do not shoulder all of the costs of city services that also benefit businesses; and, 612
2 WHEREAS, Government Code Section 53724, Business and Professions Code Section 16000, and California Constitution Article XIIIC authorize the City to levy a business license tax for unrestricted general revenue purposes if the Council approves the resolution proposing the measure by two-thirds (2/3) vote of the total membership and the ordinance proposing the tax is approved by a majority vote of City voters in an election on the issue.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ADELANTO,
CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. Call for Municipal Election.
(a) A municipal election in the City of Adelanto is called for November 5, 2024, for the purpose of submitting to the electorate a ballot measure approving an ordinance modernizing and simplifying the City’s business license tax by reducing and reorganizing businesses into five principal categories plus exempt businesses and calculating the tax rate for all businesses based on gross receipts, to continue from the effective date until changed, and to be used for unrestricted general revenue purposes of the City. (b) Notice of the time and place of holding the election is to be given and the City Clerk is authorized to give further notice of the election as required by law.
SECTION 2. Consolidation with Statewide General Election (a) The City Council orders the municipal election consolidated with the statewide general election on Tuesday, November 5, 2024.
(b) In accordance with Elections Code Sections 10002 and 10403, the City Council requests the County Election Department of the County of San Bernardino consolidate the municipal election with the statewide election.
(c) The title of the ballot measure shall be “Gross Revenue Business Tax” or something substantially similar.
(d) The question to be presented to the voters is as follows:
Shall the City of Adelanto update its 1988 Business License Tax to a Gross Receipts Tax Structure, allowing equitable charging by size of business, funding general city services, including but not limited to: parks and recreation programs; blight and illegal dumping remediation; public safety services, including police, firefighters, and paramedics; improvements to City roads and sidewalks; imposing business rates between 0.125% and
0.4% of gross receipts, maintaining approximately $1,200,000 annually, be adopted?
YES
NO
This question requires the approval of the majority of qualified electors casting votes. 613
3 (e) The City Council acknowledges that the consolidated election will be held and conducted in the manner prescribed in Elections Code Section 10418.
SECTION 3. Conduct of Election
It is respectfully requested that the Board of Supervisors for the County of San Bernardino authorize and direct the County Election Department to canvass the returns of the City’s consolidated Municipal Election and that such election be held in all respects as if it were part and parcel of the County-administered Election of the same date.
SECTION 4. It is respectfully requested that the Board of Supervisors authorize and direct the County Election Department to:
(A) Print and supply ballots for the General Municipal Election; and (B) Mail the ballot question, ballot arguments, rebuttals, and the City Attorney’s impartial analysis to the registered voters in the City of Adelanto.
SECTION 5. It is also respectfully requested that the Board of Supervisors issue instructions to the County Election Department to take any and all additional steps necessary for the holding of the consolidated election requested above.
SECTION 6. The City of Adelanto shall reimburse the County Election Department for any additional costs attributable to the inclusion of the Measure on the ballot of the Municipal Election to be consolidated with the County-administered Presidential Primary Election of November 5, 2024.
SECTION 7. The complete text of the proposed Ordinance submitted to the voters is attached as Exhibit “A” to this Resolution.
SECTION 8. The City Clerk is hereby authorized and directed to publish a Notice of Election and Measure to be Voted On at least one time not later than a week before the election in the VICTORVILLE DAILY PRESS, a newspaper of general circulation within the City of Adelanto, in accordance with the provisions of Elections Code section 12111. The City Clerk is hereby authorized to publish such other notices as required by law.
SECTION 9. The ballots to be used at the election shall be in form and content as required by law.
SECTION 10. Direct Arguments in Support of and in Opposition to Measure. As authorized under Elections Code section 9282(b), the City Council reserves the right to file a written argument in favor of this Measure or authorize any member or members of the City Council to do the same. Pursuant to Elections Code section 9282 (b), written arguments for or against the Measure may also be submitted by any individual voter who is eligible to vote on the Measure; any bona fide association of citizens; any combination of voters and associations or such other persons or entities as may be authorized under Elections Code section 9282(b). The foregoing notwithstanding, if more than one set of arguments “in favor of” or “in opposition to” the Measure is timely submitted to the City Clerk, the City Clerk shall select only one argument for and one argument against in accordance with the selection priority set forth under Elections 614
4 Code section 9287. That priority gives preference as follows: (a) the City Council or City Council-authorized members of the City Council; (b) the individual voter, or bona fide association of citizens, or combination of voters and associations, who are the bona fide association of citizens, or combination of voters and associations, who are the bona fide sponsors or proponents of the measure; (c) a bona fide association of citizens; then, (d) individual voters who are eligible to vote on the measure. Pursuant to Elections Code section 9283, a ballot argument will not be accepted unless accompanied by the printed name and signature or printed names and signatures of the author or authors submitting the argument, or if submitted on behalf of an organization, the name of the organization and the printed name and signature of at least one of its principal officers who is the author of the argument. Pursuant to Elections Code section 9283, no more than five (5) signatures shall appear with any argument submitted and if any argument is signed by more than five authors, the signatures of the first five shall be printed but not the signatures in excess of the first five. Ballot arguments in support of or in opposition to the Measure may not exceed 300 words in length.
Consistent with Elections Code sections 9286 and 9287, ballot arguments in favor of or in opposition to the Measure must be submitted to and received by the City Clerk by or before 5:00 p.m., on Wednesday, August 7, 2024. Arguments that are received by the City Clerk after this deadline will not be accepted. The City Clerk’s Office is located at City of Adelanto City Hall, 11600 Air Expressway, Adelanto, California 92301.
SECTION 11. Rebuttals to Direct Arguments. Pursuant to Elections Code section 9285, when the City Clerk receives an argument to the Measure that will be printed in the ballot pamphlet, the elections official shall send a copy of the argument in favor of the Measure to the authors of any argument against the Measure and a copy of the argument against the Measure to the authors of the argument in favor of the Measure. To the extent permitted under Elections Code section 9285(a)(2), the author or a majority of the authors of an argument (either in favor of or in opposition to) may prepare and submit a rebuttal argument or may authorize in writing any other person or persons to prepare, submit or sign the rebuttal argument. No rebuttal argument may exceed 250 words in length. Pursuant to Elections Code section 9285(a)(5), a rebuttal argument relating to the Measure may not be signed by more than five persons and shall be printed in the same manner as a direct argument and shall immediately follow the direct argument which it seeks to rebut.
Consistent with Elections Code sections 9285 and 9287, rebuttal arguments must be submitted to and received by the City Clerk by or before 5:00 p.m. on Monday, August 19, 2024.
Rebuttals that are received by the City Clerk after this deadline will not be accepted. Again the City Clerk’s Office is located at City of Adelanto City Hall, 11600 Air Expressway, Adelanto, California 92301.
SECTION 12. City Attorney’s Impartial Analysis. The City Council directs the City Clerk to transmit a copy of the Measure to the City Attorney. The City Attorney shall prepare an impartial analysis of the Measure, not to exceed 500 words in length, showing the effect of the Measure on existing law and the operation of the Measure. The impartial analysis shall be filed with the City Clerk by or before 5:00 p.m., on Wednesday, August 7, 2024.
SECTION 13. This Resolution shall take effect immediately upon its adoption by the 615
5 City Council and the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.
SECTION 14. The City Clerk shall forward, without delay, a certified copy of this Resolution to the Board of Supervisors of the County of San Bernardino and County Election Department, which shall be assisting the City of Adelanto with the conduct of its Election.
SECTION 15. All arguments submitted pursuant to this Resolution shall be submitted to the San Bernardino Elections Office of the Registrar of Voters in accordance with the Elections Code and other applicable laws.
SECTION 16. The City Council determines that this Resolution does not have the potential to have a physical effect on the environment. Therefore, pursuant to the California Environmental Quality Act (“CEQA”) and its implementing regulations, this activity is not subject to CEQA.
SECTION 17. If any section, subsection, or other provision of this Resolution is for any reason held to be invalid, unconstitutional, illegal, or unenforceable by any court of competent jurisdiction, or contravened by reason of any preemptive legislation, then such section or provision shall be severed and shall be inoperative, and the remainder of this Resolution shall remain in full force and effect.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Adelanto on this 24th day of July, 2024.
_____________________________
Gabriel Reyes, Mayor
ATTEST:
___________________________________
Brenda Lopez, CMC, City Clerk
APPROVED AS TO FORM:
_____________________ _
Todd Litfin, City Attorney
616
6 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss.
CITY OF ADELANTO )
I HEREBY CERTIFY that the foregoing Resolution No. 24-69 was duly adopted by the City Council of the City of Adelanto at a regular meeting thereof, held on the 24th day of July, 2024, by the following vote of Council:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________________
Brenda Lopez, CMC, City Clerk
617
1 ORDINANCE NO. 632
AN ORDINANCE OF THE PEOPLE OF THE CITY OF ADELANTO
AS APPROVED BY THE CITY’S QUALIFIED ELECTORS AT THE
ELECTION HELD ON NOVEMBER 5, 2024, TO AMEND THE
CITY’S BUSINESS LICENSE TAX
WHEREAS, the City of Adelanto (“City”) has not adjusted its business license tax in a number of years; and
WHEREAS, the calling of an election contest for Adelanto voters to consider the business license tax measure was put forward in compliance with applicable law; and WHEREAS, the City Council approved this Ordinance for first reading at a public hearing conducted as part of its Regular Meeting of July 24, 2024, provided that the Ordinance may not take effect unless approved by Adelanto voters at the Election of November 5, 2024; and
WHEREAS, this Ordinance, by its terms, may only take effect if the ballot measure requesting its approval is approved by a majority of Adelanto voters at the Election of November 5, 2024; and
WHEREAS, at the Election of Tuesday, November 5, 2024, Adelanto voters approved the measure requesting approval of this Ordinance by a margin of _____% voting in favor (“Yes”) and ____% voting in opposition (“No”); and WHEREAS, the election results were certified at the City Council’s meeting of ______________________, 2024, by way of Resolution No. __-__.
THE PEOPLE OF THE CITY OF ADELANTO, CALIFORNIA DO
HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Title.
This Ordinance may be referred to as the “Adelanto Business License Tax .” SECTION 2. Purpose.
The taxes imposed under this Ordinance are solely for the purpose of raising revenue necessary to support and fund general services for the City.
SECTION 3. Code Amendment.
An amended Chapter 5.04 of Title 5 (Business Licenses and Regulations) is hereby added to the Adelanto Municipal Code to read as follows:
618
2 CHAPTER 5.04 BUSINESS LICENSES
5.04.10 Definitions.
The definitions in this section apply to the words and phrases used in this article unless the context clearly indicates otherwise.
(a) “Business” Any business, commercial enterprise, trade, calling, vocation, profession, occupation, or means of livelihood, whether or not carried on for gain or profit. The term shall include operations of subsidiary or independent entities conducted for the benefit of others and at no profit to themselves, nonprofit businesses and trade associations. A person shall not be deemed to be engaged in business solely by reason of receipt of dividend or interest income from passive investments. (b) “Business classification” means the category of business subject to tax under this article. The business classifications are as follows.
1. Group 1: General/Retail: These are retailers, wholesalers, hoteliers, restaurateurs, and manufacturers. Examples include but not limited to Corporate Headquarters, Manufacturing, Retail, Wholesale.
2. Group 2: Professional: These businesses offer services that require a rigorous amount of training through any type of higher education, or vocational institutions that exclusively certifies, complete obtainment of skills and the ability to offer such professional services. Examples include but are not limited to a doctor’s office, a law office, a consulting firm, land developers, brokers, etc.
3. Group 3: Rental Properties including Commercial and Residential Property Rentals: This category includes any business that leases, rents, or provides use of real property to another individual or entity for compensation. Examples include commercial leasing, residential rental, parcel leasing, etc.
4. Group 4: Services: This is the offering of services that require minimal to no higher education training. This is also the default category for any business that is not specifically defined in one of the other five categories. Examples include but are not limited to health care centers, moving companies, hair stylists, gardeners, nail salons, etc. Any business that does not fit within any of the give group classifications shall be deemed to be covered by the Services group.
5. Group 5: Contractors: These are persons or firms that are carrying on the business of a contractor, subcontractor, or builder particularly the construction or repair of any buildings. Examples include but are not limited to construction, plumbing, HVAC, etc.
619
3 (c) “Business license” means the document issued by the city acknowledging that a person has declared their business activity in the city and has paid the business license tax required by this article for the declared business activity. A business license is valid for one tax year and only for the tax year for which the business license `tax has been paid. (d) “Employee” means any person engaged in the operation of any business whether as an agent, manager, solicitor, member of the owner’s family, or other person employed or working in the business.
(e) “Fixed place of business” means the premises occupied in the city for the purpose of conducting a business and regularly kept open for that purpose with a person in attendance for the purpose of attending to the business. (f) “Gross receipts” Except as otherwise specifically provided, the term "gross receipts" as used in this article is defined as follows:
The total amount of the sales price of all sales, the total amount charged or received for the performance of any act, service, or employment of whatever nature it may be, whether such service or act of employment is done as a part of or in connection with the sale of goods, wares, merchandise or not, for which a charge is made or credit allowed, including, without limitation, all receipts, cash, credits, forfeited or retained deposits of any kind and property of any kind or nature, in any amount for which credit is allowed by the seller to the purchasers without any deductions therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever. Where the gross receipts are less than the cost of maintaining the operations of the licensee, then the licensee shall be deemed to produce gross receipts in an amount at least equal to the cost of maintaining such operations. Such cost of operations includes, but is not limited to, rent, depreciation, salaries, wages, fixed charges, and other expenses.
Excluded from gross receipts shall be:
A. Cash discounts allowed and taken on sales;
B. The value of property accepted as part of the purchase price for subsequent resale; C. Any California state, city or city and county sales or use tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; D. Any City of Adelanto transient occupancy tax required to be included in or added to the price of a room and collected from a transient;
E. Such part of the sales price of property returned by the purchaser upon the recission of the contract or sale as is refunded either in cash or by credit; F. Deposits which by law or contract must be refunded and are actually refunded; G. Collections for others when the business is acting as an agent or trustee to the extent that payments are made to those for whom collected;
H. The cash value of sales, trades, or transactions between departments or units of the same business
620
4 (g) “Licensee” means a person required to obtain a business license under this article. (h) “Person” has the same meaning provided in section 1-2 of this code. (i) “Previous tax year” means the tax year for a licensee that immediately precedes the tax year for which a business license is being obtained. Upon request by a licensee, the Tax Collector may approve the use of a different “previous tax year” for a licensee in order to conform to a licensee’s fiscal year or to otherwise simplify the calculation of the amount of business license tax owed by the licensee.
(j) “Tax Collector” As used in this chapter, "collector" means the City Finance Director, Director of Administrative Services or other City staff/officer charged with the administration of this chapter.
(k) “Tax year” means the year that begins each year on the date of a licensee’s first day of operation as a business in the city. Upon request by a licensee, the Tax Collector may approve the use of a different “tax year” for a licensee in order to conform to a licensee’s fiscal year or to otherwise simplify the calculation of the amount of business license tax owed by the licensee.
5.04.20 Business License Tax.
It shall be unlawful for any person either for himself or for any other person, to commence or carry on any business taxed pursuant to this article in the City of Adelanto, without having procured a business license from the city. a) A business license is evidence only of the fact that the business license tax was paid based on the business activity as reported to the city.
b) Neither the payment of business license tax nor the possession of a business license authorizes the doing of any act which the person paying the business license tax or holding a business license would not otherwise be entitled to do.
c) A business license is not permission to carry on a business at any place within the city where conducting such business is prohibited or fails to comply with the city’s zoning, planning, building, and business regulations.
d) A business license is not permission to conduct a business in such a manner as to create or maintain a nuisance.
e) A business license is only valid for the person to whom it is issued and is not transferable.
621
5 5.04.25 Tax Rates.
Businesses subject to the gross receipts tax pursuant to this Chapter shall pay an annual business license tax to the City consisting of a flat tax, a tax based on gross receipts or a tax based upon the cost of doing business as defined in this chapter, whichever amount is greater.
Except as may be otherwise provided in this chapter, every person described in the following classifications who engages in business within the City of Adelanto shall pay an annual business tax in an amount computed in accordance with the following business tax rate schedule. Every business with annual gross receipts of less than $25,000 shall pay the sum of $25 (Twenty Five Dollars – “Minimum Tax”). For businesses with annual gross receipts of over $25,000, the business license tax shall be the Minimum Tax plus the gross receipts tax based upon adjusted gross receipts over $25,000.
Group 1: General/Retail
Tax Rate: $1.25 per $1,000 gross receipts
Group 2: Professional
Tax Rate: $4.00 per $1,000 gross receipts
Group 3: Rental Properties
Tax Rate: $4 per $1,000 gross receipts
Group 4: Services
Tax Rate: $3.50 per $1,000 gross receipts
Group 5: Contractors
Tax Rate: $3.50 per $1,000 gross receipts
5.04.26 CPI Adjustments.
The minimum gross receipts threshold and all flat rates for calculating the business license fee in the City of Adelanto shall be adjusted annually based on the Consumer Price Index (CPI) for All Urban Consumers, as published by the U.S. Bureau of Labor Statistics. The adjusted flat rates will be effective at the beginning of each fiscal year and will be communicated to all affected businesses by the License Collector
5.04.27 Minimum Tax.
Every business with annual gross receipts of less than $25,000 shall pay the sum of $25.
For businesses with annual gross receipts of over $25,000, the business license tax shall 622
6 be the Minimum Tax plus the gross receipts tax based upon adjusted gross receipts over $25,000.
By way of illustration, if a business is classified as a general business and its hypothetical gross receipts were $125,000 for the year, it would calculate its tax by first subtracting $25,000 in gross receipts, which is covered by the $25 minimum tax. Then, using the adjusted gross receipts of $100,000, it would multiply those gross receipts by the rate for basic businesses, which is 0.0003 (or $.30 per thousand dollars) to get the tax of $30.
Adding the minimum tax and this gross receipt tax the total tax owed in this example would be $55.
5.04.30 Exemptions.
Any person claiming an exemption pursuant to this section shall file a sworn statement with the collector stating the facts upon which exemption is claimed and in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this chapter. Exemptions:
(a) For the purposes of this section, city purchases shall be exempt from the calculation of the required business tax as follows: Whenever the measure of the business tax is based on gross receipts, the person subject to the business tax may exclude from the business tax calculation the dollar value of purchases or services made directly by the city of Adelanto from the person subject to the tax.
(b) Any business exempt from the tax by the laws of the United States or the State of California.
5.04.40 License a Receipt.
The Business Tax Receipts issued under the authority of Chapter 5 of this Code are Receipts of payment of the business taxes levied on the privilege of carrying on or engaging in a business, profession or occupation under the City's taxing power. The Business Tax Receipts are not regulatory licenses issued under the City's police power.
Provisions of a regulatory nature contained in Chapter 5 of this Code are placed in Chapter 5 as a matter of convenience only. Although a separate regulatory Business Tax Receipt is not issued, such provisions are imposed as conditions of an additional regulatory license imposed under the City's police power to regulate businesses, occupations, professions, trades, or callings to protect the public health, morals, safety and welfare.
5.04.50 Separate License For Each Place of Business.
If a person engages in the same business in two (2) or more places in Adelanto, each place of business shall be taxed under this chapter as a separate entity. If a person engages in two (2) or more different businesses at the same location, each business shall be taxed as a separate entity; and there shall be no credit or setoff for taxes paid at one 623
7 location against taxes due from another location, nor shall there be credit or setoff for taxes due from different businesses at the same location.
5.04.60 When Tax Is Due.
(a) When a licensee first begins operating a business in the City, the tax imposed by this article is due 30 days after the first day of business operation in the City and is delinquent 60 days after the first day of business operation if not paid. (b) After the first tax year of operation and for all subsequent tax years, the tax is due 30 days after the first day of the tax year and is delinquent 60 days after the first day of the tax year if not paid.
5.04.70 Application—Initial.
(a) Upon a person making an application for the first business tax receipt for a newly established or acquired business, such person shall furnish to the collector a sworn statement, upon a form provided by the collector; setting forth the following information:
1) The name of the business and the address at which it will be operating.
2) The nature of the business’s activities enough for the Tax Collector to determine the business classification and category of the business.
3) The date on which the business will begin operating. 4) In all cases where the amount of tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the tax to be paid by the applicant;
5) Any further information which the collector may require. (b) If the amount of the tax to be paid by the applicant is measured by gross receipts, he or she shall estimate the gross receipts for the period covered.
Such an estimate, if accepted by the collector as reasonable, shall be used in determining the amount of tax to be paid by the applicant; provided, however, the amount of the tax so determined shall be tentative only.
Furthermore:
1) Within 30 days after the end of its first tax year of operation in the city, a business must provide the Tax Collector with a statement of its actual gross receipts for that year, accompanied by supporting records.
2) If the actual gross receipts exceed the estimated gross receipts used to calculate and pay the tax for the first year, an additional tax based on the excess amount will be assessed and due within 60 days of the beginning of the second tax year. 624
8 5.04.80 Business License Tax Renewals.
(a) Starting from the second tax year of operation and for every tax year thereafter, a business must submit its business license renewal application within 30 days from the beginning of the tax year.
(b) The business license renewal application must include the following information, along with any other details required by the Tax Collector:
1) The name of the business and the address at which it will be operating.
2) The nature of the business’s activities sufficient for the Tax Collector to determine the business classification and category of the business.
3) The business’s gross receipts for the previous tax year.
5.040.090 Delinquent Taxes (Penalty for Nonpayment of License). (a) When a tax becomes delinquent, a penalty of 25% of the amount of the delinquent tax will be added to the amount of tax due. If the tax remains unpaid 60 days after becoming delinquent, an additional penalty of 25% of the amount of the delinquent tax (excluding the initial penalty) will be added to the amount of tax due.
(b) On the first of each month that a tax is delinquent, interest in the amount of
1.5% of the delinquent amount, excluding penalties and interest, will be added to the amount of tax due.
(c) A licensee may apply to the Tax Collector for a reduction or waiver of any accrued penalties or interest, and the Tax Collector may reduce or waive any accrued penalties or interest upon a finding of good cause.
5.04.100 Administrative Procedure to Assess or Correct Tax. (a) If the Tax Collector determines that a licensee has incorrectly reported any information to the city or has not paid all or any of the tax, penalties, or interest that are due, the Tax Collector may, using any information available to the Tax Collector, issue an Initial Determination stating what the Tax Collector believes to be the correct information and, if new or additional tax, penalties, or interest are due, how much tax, penalties, or interest are due. The Initial Determination must be served on the licensee either personally or by U.S. mail to the most recent address for the licensee in the Tax Collector’s records. (b) A licensee affected by an Initial Determination may within 15 days of service of an Initial Determination contest the Initial Determination and request a hearing before the Tax Collector by filing with the Tax Collector a written request for a 625
9 hearing. The further accrual of penalties and interest shall be tolled upon the filing of a request for a hearing. If a licensee does not contest an Initial Determination and request a hearing with the Tax Collector within 15 days of service of the Initial Determination, the Initial Determination is final and cannot be appealed. (c) If a licensee timely contests an Initial Determination and requests a hearing, the Tax Collector must set a hearing within 30 days of the filing of the request for a hearing or as soon thereafter as reasonably practical. Notice of the hearing must be served on the licensee either personally or by U.S. mail to the most recent address for the licensee in the Tax Collector’s records. (d) At the hearing the licensee may present evidence and argument regarding the Initial Determination to show why the Initial Determination is incorrect and to show what the determination of the Tax Collector should be. Within 60 day after the close of the hearing or as soon thereafter as reasonably practical, the Tax Collector must serve a Final Determination, setting forth the Tax Collector’s determination of the facts and issues that were the subject of the Initial Determination. The Final Determination must be served on the licensee either personally or by U.S. mail to the most recent address for the licensee in the Tax Collector’s records. Unless an appeal of a Final Determination is filed under Section 5.04.120, any penalties or interest tolled under subdivision (b) of this section will resume accruing 10 days after the service of the Final Determination.
5.04.110 General Administrative Remedy.
(a) Any person affected by a decision of the Tax Collector (“the challenger”), except for a decision under 5.04.100, may challenge that decision by filing a written objection to the decision with the Tax Collector. The objection must be filed within 15 days of the issuance of the decision being challenged. If the Tax Collector was required to provide notice of the decision, then the time to file an objection to the decision begins to run from the date of service of the notice of the decision. The Tax Collector must serve a written response to the objection within 30 days of the filing of the objection, which period can be extended by the Tax Collector for an additional 30 days. The Tax Collector’s response to the objection must be served on the challenger either personally or by U.S. mail to the most recent address for the challenger in the Tax Collector’s records. (b) The challenger may request a hearing on the Tax Collector’s response to the objection by filing a request for a hearing with the Tax Collector within 15 days of service of the response to the objection. If a timely request for a hearing on a response to the objection is filed with the Tax Collector, the Tax Collector must set a hearing within 30 days of the filing of the request for a hearing or as soon as reasonably practical thereafter. Notice of the hearing must be served on the challenger either personally or by U.S. mail to the most recent address for the challenger in the Tax Collector’s records.
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10 (c) At the hearing the challenger may present evidence and argument regarding the decision being challenged to show why the decision is incorrect and to show what it should be. Within 60 days after the close of the hearing, which the Tax Collector may extend for an additional 60 days, the Tax Collector must serve a Final Determination on the decision, setting forth the Tax Collector’s determination of the decision that was challenged. The Final Determination must be served on the challenger either personally or by U.S. mail to the most recent address for the challenger in the Tax Collector’s records. Service is effective upon deposit of the Final Determination in the U.S. mail.
5.04.120 Appeal.
(a) A Final Determination of the Tax Collector under section 5.04.100, subdivision (d), or section 5.04.100, subdivision (c), can be appealed to the City Manager by filing a written notice of appeal with the City Manager within 15 days of service of the notice of the Final Determination being appealed.
(b) Only a licensee who files a timely request for a hearing on an Initial Determination under section 5.04.100 and participates in the hearing or a challenger who files an objection to a decision and files a request for a hearing on the response to the objection under section 5.04.100 and participates in the hearing can file an appeal under this section. (c) If a timely appeal is filed, the City Manager, must set a hearing within 60 days of the filing of the appeal, which may be extended by the City Manager for an additional 60 days. Notice of the hearing must be served on the appellant either personally or by U.S. mail to the most recent address for the challenger in the Tax Collector’s records. The tolling of the accrual of penalties or interest under section 5.04.100, subdivision (b), shall continue upon the timely filing of an appeal under this section. (d) At the hearing the appellant and the Tax Collector may present evidence and argument regarding the decision being appealed to show why the decision is correct or incorrect and to show what it should be. Within 60 days after the close of the hearing, which the City Manager may extend for an additional 60 days, the City Manager must serve a written decision, setting forth the resolution of the appeal. The decision must be served on the appellant either personally or by U.S. mail to the most recent address for the appellant in the Tax Collector’s records. Service is effective upon deposit of the decision in the U.S. Mail. Any penalties and interest that were tolled under section
5.04.100, subdivision (b), shall resume accruing 10 days after the service of the decision.
(e) A decision of the City Manager, or the City Manager’s designee, served under subdivision (d) of this section is subject to judicial review under sections 1094.5 and 1094.6 of the Code of Civil Procedure (or subsequent laws if 627
11 amended) with a writ petition filed in the appropriate court within the 90 days of the service of the written decision. Any tax, penalties, or interest determined by the decision to be owed to the City by the appellant must be paid to the City as a precondition to filing a writ petition challenging the decision, but a claim for a refund under section 5.04.150 does not have to be filed before filing a writ petition.
5.04.130 Posting and keeping licenses.
Any licensee transacting and carrying on business at a fixed place of business in the City shall keep the license posted in a conspicuous place upon the premises where such business is carried on, whether or not said place of business is the City of Adelanto.
5.04.140 Constitutional Apportionment.
(a) No tax imposed by this article may be applied to a licensee so as to constitute an undue burden on interstate commerce or intercity commerce or be violative of the equal protection or due process clauses of the United States or California constitutions.
(b) A licensee who contends that the application of a tax imposed by this article on the licensee constitutes an undue burden on interstate commerce or intercity commerce or violates the equal protection or due process clauses of the United States or California constitutions may apply to the Tax Collector for an apportionment of the tax imposed on the licensee that would remove the constitutional violation by filing a written request with the Tax Collector that explains the factual and legal basis for the claimed constitutional violation and proposes a method of apportionment that would resolve the alleged constitutional violations.
(c) The Tax Collector, in consultation with City Attorney, shall review the application and within 60 days of the filing of the application issue a decision on the application. The decision on the application must be served on the licensee either personally or by U.S. mail to the most recent address for the challenger in the Tax Collector’s records. The decision can be challenged under section 5.04.110.
5.04.150 Refunds.
(a) A licensee who believes that any tax, penalty, or interest has been illegally, erroneously, or mistakenly paid to, collected by, or otherwise received by the city may file a claim for a refund of the amount of tax, penalty, or interest claimed to have been improperly received by the city.
(b) The claim must be filed with the Tax Collector and signed under penalty of perjury by the licensee. The claim must state:
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12 (1) The legal and factual basis for the refund claim; (2)The amount of tax, penalty, or interest allegedly improperly received by the City;
(3)The date or dates that the improper payments were made to the City; and
(4)The address of the claimant.
(c) The claim must be filed with the Tax Collector within one year of the date of the allegedly improper payment to the city.
(d) The Tax Collector must provide a written decision on the claim within 30 days of the filing of the claim by serving the decision on the claimant either personally or by U.S. mail to the address provided in the claim. Service is effective upon deposit of the response in the U.S. Mail. (e) A claimant may challenge the Tax Collector’s decision on a refund claim under section 5.04.100.
(f) This section does not apply to:
(1) A claim for a refund arising out of a decision of the Tax Collector or City Manager under sections 5.04.100,5.04.110,5.04.120 or 5.04.140. (2) A claim that could have been asserted by the claimant, but was not, under sections 5.04.100 ,5.04.110, 5.04.120 or 5.04.140.
5.04.160 Audits.
(a) The Tax Collector may conduct an audit of any licensee to ensure proper compliance with the requirements of this article.
(b) To initiate an audit the Tax Collector must provide written notice to the licensee that is the subject of the audit of the initiation of the audit by serving the notice personally or by U.S. mail to the most recent address for the licensee in the Tax Collector’s records. The notice must state the period of time subject to the audit.
(c) (c)Notice of the initiation of an audit for a tax year for which an application for a business license under section 5.04.140 or section 5.040.20 was filed by the licensee must be served within three years of the last day of the tax year to which the application applied.
(d) Notice of the initiation of an audit for a tax year for which an application for a business license was not filed by the licensee under section 5.04.160 or section 5.040.20, but for which the licensee did register as a business under another chapter of this code, must be served within five years of the last day of the tax year for which the application should have been filed. 629
13 (e) Notice of the initiation of an audit for a tax year for which an application for a business license was not filed by the licensee under section 5.040.140 or section 5.040.20, and for which the licensee did not register as a business under another chapter of this code, must be served within 10 years of the last day of the tax year for which the application should have been filed. (f) Upon completion of an audit, the Tax Collector may make an Initial Determination under subdivision (a) of section 5.04.100 of any taxes, penalties, and interest determined to be owed and not paid for the audit period. If a licensee subject to audit is unable or unwilling to provide sufficient records to enable the Tax Collector to verify compliance with this article, the Tax Collector is authorized to make a reasonable estimate of the amount of tax due and the reasonable estimate shall be entitled to a rebuttable presumption of correctness.
5.04.170 Maintenance and Review of Records.
(a) Licensees must maintain for six years records of gross receipts and other information necessary to calculate the tax. If the Tax Collector serves notice of the initiation of an audit, the information pertinent for the years subject to the audit must be maintained until the conclusion of the audit. (b) The Tax Collector may with reasonable notice inspect the records of the licensee.
(c) The Tax Collector may request the City Council to issue an administrative subpoena for records of a licensee or other persons with relevant information.
5.040.180 Information to be Confidential.
It is unlawful for the Tax Collector or any person having an administrative duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:
(a) The disclosure to, or the examination of records and equipment by, another City official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or collecting taxes imposed under this chapter;
(b) The disclosure of information to, or the examination of records by, Federal or State officials, or the tax officials of another city or county, or city and county, 630
14 if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
(c) The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the City;
(d) The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby; (e) The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business; (f) The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the City for license taxes, or when acting upon any other matter; (g) The disclosure of general statistics regarding taxes collected or business done in the City
5.04.190 Action to Collect Delinquent Taxes.
(a) Any tax, penalty, and interest imposed on a licensee under this article is a debt owed by the licensee to the city, which may be recovered in an action filed by the city in a court of competent jurisdiction.
(b) An action under this section must be filed within three years of an Initial Determination becoming final under section 5.04.100(b), the issuance of a Final Determination under section 5.04.100(d) that is not appealed, the issuance of a Final Determination under section 5.04.110(c) that is not appealed, or the issuance of a decision under section 5.04.120(d).
(c) During the pendency of an action filed under this section, interest will continue to accrue under section 5.04.190 (b) until the entry of judgment. (d) The City Council may by resolution establish a collection fee to be imposed on any licensee against whom an action is filed under this section, which fee may be recovered in the action.
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15 5.040.200 Rules and Regulations.
The Finance Director of the City may make such rules and regulations as are not inconsistent with the provisions of this Chapter of the Adelanto Municipal Code as are necessary or desirable to aid in the enforcement and administration of the provisions of said Chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business tax imposed by this Chapter cannot be enforced without there being an apportionment according to the amount of business done within the City, or in the State, as the case may be, the Finance Director may make such rules and regulations for the apportionment of the taxes as are necessary or desirable to overcome the constitutional objections. Such rules, regulations, and apportionment thereunder shall be approved by the City Attorney prior to becoming effective.
5.040.210 Errors Not Binding On The City.
No error by the Tax Collector or any other officer, employee, or agent of the city in the application of this article shall prevent, prejudice, or estop the collection by or for the city of the full amount of tax owed by any person under this article.
SECTION 4. Severability.
If any section, subsection, part, clause, sentence or phrase of this Ordinance or the application thereof is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, the validity of the remaining portions of this Ordinance, the application thereof and the tax imposed shall not be affected thereby, but shall remain in full force and effect, it being the intent of the People to adopt each and every section, subsection, part, clause, or phrase regardless of whether any other section, subsection, part, clause, or phrase or the application thereof is held to be invalid or unconstitutional.
SECTION 5. California Environmental Quality Act Requirements.
The City Council hereby determines that this Ordinance is not in-and-of-itself a “project” pursuant to the California Environmental Quality Act, Public Resources Code section 21000 et seq., including without limitation CEQA Guidelines 15378(b)(4) and 15061(b)(3), as it can be seen with certainty that there is no possibility that the adoption of the ordinance itself may have a significant effect on the environment.
SECTION 6. Approval; Effective Date.
This Ordinance shall become effective immediately upon the following conditions: (i) approval of the ballot measure seeking approval of this Ordinance by a majority of the voters casting votes at the Election of the City of Adelanto to be held November 5, 2024; (ii) certification of all votes cast by the City Council confirming that a majority of voters 632
16 have approved the ballot measure approving this Ordinance; and (iii) implementation of this Ordinance by City Council upon certification of the election results.
SECTION 7. Council Amendments.
This Ordinance may only be amended by a vote of the people if the amendment would result in the special tax being imposed, extended, or increased in a manner not authorized by this Ordinance as originally approved by the voters. The City Council of the City of Adelanto is hereby authorized to amend Chapter 5.04 of the Adelanto Municipal Code as adopted by this Ordinance in any manner that does not increase the tax rates, or otherwise constitute a tax increase for which voter approval is required by Article XIII C of the California Constitution.
PASSED, APPROVED and ADOPTED this day of , .
_____________________________
Gabriel Reyes, Mayor
ATTEST:
___________________________________
Brenda Lopez, CMC, City Clerk
APPROVED AS TO FORM:
______________________
Todd Litfin, City Attorney
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17 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss.
CITY OF ADELANTO )
I HEREBY CERTIFY that the foregoing Ordinance No. 632 was duly adopted by the City Council of the City of Adelanto at a regular meeting thereof, held on the day of , 2024, by the following vote of Council:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________________
Brenda Lopez, CMC, City Clerk
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