Ceres City Council
August 15, 2024

AGENDA

NOTICE AND CALL OF A SPECIAL CITY COUNCIL MEETING

CITY OF CERES, CALIFORNIA
Ceres Unified School District
District Office Board Room
2503 Lawrence Street, Ceres, California
Thursday, August 15, 2024 at 1:00 p.m.

Mailing Address: Ceres City Hall, 2220 Magnolia Street, Ceres, CA 95307-3292 Phone: (209) 538-5700 Fax: (209) 538-5780

CALL TO ORDER
Mayor Lopez

ROLL CALL
Mayor: Javier Lopez
Vice Mayor: Bret Silveira (District 3)
Councilmembers: James Casey (District 1); Rosalinda L. Vierra (District 2); Daniel A.

Martinez (District 4)

PLEDGE OF ALLEGIANCE
Pledge of Allegiance led by Mayor Lopez.

Click this link to join the webinar:
https://us02web.zoom.us/j/85750249951?pwd=6LXwy42ApavoJNMCzNUVLnto94DWS1.1 Webinar ID: 857 5024 9951; Passcode: 142760; or Dial: (669) 900-6833

REMOTE PUBLIC COMMENT IS AVAILABLE FOR THE CITY COUNCIL MEETING BY EMAILING THE CITY CLERK AT [email protected] BEFORE 11:00 AM THE DAY OF THE MEETING. INCLUDE THE AGENDA ITEM NUMBER OR PUBLIC COMMENT PERIOD IN THE SUBJECT LINE OF THE EMAIL. THE CLERK MAY READ WRITTEN COMMENTS INTO THE RECORD, IF SPECIFICALLY REQUESTED TO DO SO AT THE BEGINNING OF YOUR EMAIL. YOUR

WRITTEN COMMENT WILL BE DISTRIBUTED TO THE CITY COUNCIL AND KEPT ON FILE AS PART OF THE OFFICIAL RECORD OF THE COUNCIL MEETING.
*If you have any questions on how to attend virtually or are encountering difficulties connecting to the meeting, please contact the City Clerk at [email protected].

AGENDA
Special City Council Meeting
August 15, 2024

CITIZEN COMMUNICATIONS to the Council on matters not included on the agenda (five minutes).

While the City Council welcomes and encourages participation in City Council meetings, adopted rules allow no more than five minutes (Resolution No. 2007-106). Members of the public interested in addressing the City Council during this Special Meeting may address the items which have been described in the notice of this Special Meeting in accordance with Government Code Section 54954.3(a).

CONFLICT OF INTEREST DECLARATION

CONSENT CALENDAR
All matters listed on the consent calendar are considered routine in nature and will be enacted by a single motion unless otherwise requested by an individual Councilmember or public for special consideration.

Otherwise, the recommendation of staff will be accepted and acted upon by roll call vote.

1. Clerks Report of Posting. The agenda of the August 15, 2024, City Council Special Meeting was Posted on Wednesday, August 14, 2024. (City Clerk)

2. Resolution No. 2024-XXX, Ordering the Levy and Collection of Special Taxes for Fiscal Year 2024/25 within the City of Ceres Community Facilities District No. 1 (Public Services). (Beltran)

3. Resolution No. 2024-XXX, Ordering the Levy and Collection of Special Taxes for Fiscal Year 2024/25 Within the City of Ceres Community Facilities District No. 2 (Public Services). (Beltran)

ADJOURNMENT
The next regularly scheduled City Council Meeting will be held on August 26, 2024 at 6:00 p.m. in the City Council Chambers located in the Community Center at 2701 Fourth Street, Ceres, CA

Council Agenda:

The City Council agenda is available for public review on the City’s website at www.ci.ceres.ca.us and posted at the time and places noted above.

AFFIDAVIT OF POSTING

I, Fallon Martin, City Clerk, for the City of Ceres, declare under penalty of perjury that the foregoing agenda for th e Regular City Council Meeting was posted on August 14, 2024, at the following locations in Ceres:

• Community Center Display Case – 2701 Fourth Street
• Ceres Unified School District – 2501 Lawrence Street

__________________________________________________________________________________________________________________________________________________________________ Fallon Martin, City Clerk
AGENDA
Special City Council Meeting
August 15, 2024

Related Materials:

Any writings or documents provided to a majority of the City Council regarding any item on this agenda will be made available for public inspection at the City Clerk’s Office at City Hall located at 2220 Magnolia Street, Ceres, CA during normal business hours. Persons with questions concerning any agenda item may call the City Clerk’s Office at (209) 538 - 5731.

Notice regarding Americans with Disabilities Act:

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting or if you need the agenda and/or the documents in the agenda packet provided in an alternative format, please contact the city clerk’s off ice at (209) 538- 5731 at least 48 hours prior to the meeting to ensure that reasonable arrangements can be made (28CFR 35.102-35.104 ADA TITLE II).

COUNCIL AGENDA REPORT

CITY COUNCIL
Javier Lopez, Mayor
J
ames Casey, Dist.1
Rosalinda L. Vierra, Dist. 2
Bret Silveira, Dist. 3
Daniel A. Martinez, Dist. 4
MEETING DATE: August 15, 2024
TO: Mayor and City Council
FROM: Douglas D. Dunford, City Manager
CONTACT: Michael R. Beltran II, P.E., Director of Engineering Services/City Engineer [email protected], (209) 538-5775
SUBJECT:

Resolution No. 2024-XXX, Ordering the Levy and Collection of Special Taxes for Fiscal Year 202 4/25 within the City of Ceres Community Facilities District No. 1 (Public Services)
RECOMMENDED COUNCIL ACTION:

Staff recommends Council approve a resolution o rdering the levy and collection of special taxes for fiscal year 202 4/25 within the City of Ceres Community Facilities District No. 1 (Public Services).

I. BACKGROUND:

The City of Ceres has by previous r esolutions or other proceedings declared its intent to levy special taxes within Community Facilities District No. 1 for public safety costs for police, fire, and ambulance services; maintenance costs for parks, parkways, and open spaces; and the administrative expenses of the Distric t under the provisions of the Mello- Roos Community Facility Act of 1982. The special taxes against the real property are not levied with regard to property values, but rather per parcel of land within said district.

This resolution sets the new adjusted amount of the tax rate and orders its collection. Each year the tax rate can be adjusted by the Consumer Price Index (CPI). The CPI used is titled All Urban Consumers for the San Francisco- Oakland-San Jose area based on all items. The annual value is used in the calculations and the adjustment is not to exceed 4% in any year. The specific CPI to be used was determined when the district was created in 2002. This 2023 calendar year annual average CPI was 3.6%, therefore the maximum escalation factor of 3.6% is recommended, adjusting the District 1 rate from $340.93 to $353.43.

The City of Ceres has determined and certifies the special taxes are either exempt from or in compliance with all the provisions of Proposition 218, which was passed by the voters in November 1996. The City of Ceres has further determined the special taxes are in compliance with all laws pertaining to the levy of such special taxes.

ITEM 2
II. REASONS FOR RECOMMENDATION:

Staff recommends the resolution be adopted in order to continue to offer the appropriate level of service to the districts. Once approved staff can place the rate on the FY 2024/25 tax roll.

III. FISCAL IMPACTS:

If the resolution is adopted, the City will be able to collect the assessments during the 2024/25 fiscal year.

IV. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

This recommendation is consistent with the Strategic Plan Summary in accordance with “Strategies: Livable Community.”
V. POLICY ALTERNATIVES:

If the City Council does not adopt this resolution, last year’s rates will be collected on all the parcels, creating a budget shortfall in the areas of police, fire, ambulance, and park maintenance services.

VI. INTERDEPARTMENTAL COORDINATION:

N/A
VII. PUBLIC PARTICIPATION:

N/A
VIII. ENVIRONMENTAL REVIEW:

N/A
IX. STEPS FOLLOWING APPROVAL:

Prepare a tax listing based on the new rate for FY 2024/25. Submit the resolution and tax listing to the Assessor of Stanislaus County so that the levy will be placed on the tax roll.

Approved by: _____________________
Douglas D. Dunford,
City Manager

Attachments:

1. Attachment A – Resolution

2. Attachment B – CFD 1 Parcel List

ATTACHMENT A
RESOLUTION NO. 2024-XXX

ORDERING THE LEVY AND COLLECTION OF SPECIAL TAXES FOR FISCAL YEAR 2024/25 WITHIN THE CITY OF CERES COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC SERVICES)

THE CITY COUNCIL
City of Ceres

WHEREAS, the City’s Community Facilities District No. 1 (Public Services) (the “District”) was previously established in accordance with and pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”); and

WHEREAS, the Council has by previous resolution or other proceedings declared its intent to levy special taxes within the District for certain public services, and determined said special taxes are levied and collected pursuant to the Rate and Method of Apportionment of Special Tax within the District and are not levied with regard to property values; and

WHEREAS, the Council certifies that the special taxes are not subject to the provisions of California Constitution Article XIII D (“Proposition 218”) as enacted by the voters of the State of California in November, 1996.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby order the levy and collection of Special Taxes for Fiscal Year 2024/25 within the City of Ceres Community Facilities District No. 1 (Public Services) , for which affect properties are listed in Exhibit A.

PASSED AND ADOPTED by the Ceres City Council at a regular meeting thereof held on the 15
th day of August 2024, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

______
Javier Lopez, Mayor
ATTEST:

________________________________
Fallon Martin, City Clerk

ITEM 2
ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* 039-013-027-000 Taxable 039-014-036-000 Taxable 039-058-098-000 Exempt 039-067-013-000 Taxable 039-013-028-000 Taxable 039-014-037-000 Exempt 039-060-001-000 Taxable 039-067-014-000 Taxable 039-013-029-000 Taxable 039-014-038-000 Taxable 039-060-028-000 Taxable 039-067-015-000 Taxable 039-013-030-000 Taxable 039-014-039-000 Taxable 039-060-029-000 Taxable 039-067-016-000 Taxable 039-013-031-000 Taxable 039-014-040-000 Taxable 039-060-030-000 Taxable 039-067-017-000 Taxable 039-013-032-000 Taxable 039-014-041-000 Exempt 039-060-031-000 Taxable 039-067-018-000 Taxable 039-013-033-000 Taxable 039-014-042-000 Exempt 039-060-032-000 Taxable 039-067-019-000 Taxable 039-013-034-000 Exempt 039-014-043-000 Exempt 039-060-033-000 Taxable 039-067-020-000 Taxable 039-013-035-000 Taxable 039-014-044-000 Taxable 039-060-034-000 Taxable 039-067-021-000 Taxable 039-013-037-000 Exempt 039-014-045-000 Taxable 039-060-035-000 Taxable 039-067-022-000 Exempt 039-013-038-000 Exempt 039-017-012-000 Taxable 039-060-036-000 Taxable 039-067-023-000 Taxable 039-014-010-000 Taxable 039-054-076-000 Taxable 039-060-037-000 Taxable 039-067-024-000 Taxable 039-014-011-000 Taxable 039-054-077-000 Taxable 039-060-038-000 Taxable 039-067-025-000 Taxable 039-014-012-000 Taxable 039-054-078-000 Taxable 039-062-082-000 Taxable 039-067-026-000 Taxable 039-014-013-000 Taxable 039-054-079-000 Taxable 039-062-083-000 Taxable 039-067-027-000 Taxable 039-014-014-000 Taxable 039-054-080-000 Taxable 039-062-084-000 Taxable 039-067-028-000 Taxable 039-014-015-000 Taxable 039-054-081-000 Taxable 039-062-085-000 Taxable 039-067-029-000 Taxable 039-014-016-000 Exempt 039-054-082-000 Taxable 039-062-086-000 Taxable 039-067-030-000 Taxable 039-014-017-000 Taxable 039-054-083-000 Taxable 039-062-087-000 Taxable 039-067-031-000 Taxable 039-014-018-000 Taxable 039-054-084-000 Taxable 039-062-088-000 Taxable 039-067-032-000 Taxable 039-014-019-000 Taxable 039-054-085-000 Taxable 039-062-089-000 Taxable 039-067-033-000 Taxable 039-014-020-000 Exempt 039-054-086-000 Taxable 039-062-090-000 Taxable 039-067-034-000 Taxable 039-014-021-000 Taxable 039-054-087-000 Taxable 039-067-001-000 Taxable 039-067-035-000 Taxable 039-014-022-000 Taxable 039-054-088-000 Exempt 039-067-002-000 Taxable 039-067-036-000 Taxable 039-014-023-000 Exempt 039-054-089-000 Exempt 039-067-003-000 Taxable 039-067-037-000 Taxable 039-014-024-000 Taxable 039-058-091-000 Taxable 039-067-004-000 Taxable 039-067-038-000 Exempt 039-014-028-000 Taxable 039-058-092-000 Taxable 039-067-007-000 Taxable 039-067-039-000 Taxable 039-014-029-000 Taxable 039-058-093-000 Taxable 039-067-008-000 Taxable 039-067-040-000 Taxable 039-014-032-000 Taxable 039-058-094-000 Taxable 039-067-009-000 Exempt 039-067-041-000 Taxable 039-014-033-000 Taxable 039-058-095-000 Taxable 039-067-010-000 Taxable 039-067-042-000 Taxable 039-014-034-000 Exempt 039-058-096-000 Taxable 039-067-011-000 Taxable 039-067-043-000 Taxable 039-014-035-000 Exempt 039-058-097-000 Exempt 039-067-012-000 Taxable 039-067-044-000 Taxable CFD 1

ATTACHMENT B

EXHIBIT A
ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
039-067-045-000 Taxable 039-067-078-000 Taxable 040-009-067-000 Taxable 040-093-021-000 Taxable 039-067-046-000 Taxable 040-009-038-000 Taxable 040-009-068-000 Taxable 040-093-022-000 Taxable 039-067-047-000 Taxable 040-009-039-000 Taxable 040-009-069-000 Taxable 040-093-023-000 Taxable 039-067-048-000 Taxable 040-009-040-000 Taxable 040-009-070-000 Taxable 040-093-024-000 Taxable 039-067-049-000 Taxable 040-009-041-000 Taxable 040-009-071-000 Taxable 040-093-025-000 Taxable 039-067-050-000 Taxable 040-009-042-000 Taxable 040-009-072-000 Taxable 040-093-026-000 Taxable 039-067-051-000 Taxable 040-009-043-000 Taxable 040-014-090-000 Exempt 040-093-027-000 Taxable 039-067-052-000 Taxable 040-009-044-000 Taxable 040-067-046-000 Taxable 040-093-028-000 Taxable 039-067-056-000 Taxable 040-009-045-000 Taxable 040-067-047-000 Exempt 040-093-029-000 Taxable 039-067-057-000 Taxable 040-009-046-000 Taxable 040-086-072-000 Taxable 040-093-030-000 Taxable 039-067-058-000 Taxable 040-009-047-000 Taxable 040-093-001-000 Exempt 040-093-031-000 Taxable 039-067-059-000 Taxable 040-009-048-000 Taxable 040-093-002-000 Taxable 040-093-032-000 Taxable 039-067-060-000 Taxable 040-009-049-000 Taxable 040-093-003-000 Taxable 040-093-033-000 Taxable 039-067-061-000 Taxable 040-009-050-000 Taxable 040-093-004-000 Taxable 040-093-034-000 Taxable 039-067-062-000 Taxable 040-009-051-000 Taxable 040-093-005-000 Taxable 040-093-035-000 Taxable 039-067-063-000 Taxable 040-009-052-000 Taxable 040-093-006-000 Taxable 053-004-049-000 Taxable 039-067-064-000 Taxable 040-009-053-000 Taxable 040-093-007-000 Taxable 053-022-062-000 Taxable 039-067-065-000 Taxable 040-009-054-000 Taxable 040-093-008-000 Taxable 053-029-023-000 Exempt 039-067-066-000 Taxable 040-009-055-000 Taxable 040-093-009-000 Taxable 053-033-005-000 Taxable 039-067-067-000 Taxable 040-009-056-000 Taxable 040-093-010-000 Taxable 053-033-006-000 Taxable 039-067-068-000 Exempt 040-009-057-000 Taxable 040-093-011-000 Taxable 053-033-007-000 Taxable 039-067-069-000 Taxable 040-009-058-000 Taxable 040-093-012-000 Taxable 053-058-043-000 Taxable 039-067-070-000 Taxable 040-009-059-000 Exempt 040-093-013-000 Taxable 053-058-045-000 Taxable 039-067-071-000 Taxable 040-009-060-000 Taxable 040-093-014-000 Taxable 053-058-046-000 Taxable 039-067-072-000 Taxable 040-009-061-000 Taxable 040-093-015-000 Taxable 053-058-047-000 Taxable 039-067-073-000 Taxable 040-009-062-000 Taxable 040-093-016-000 Taxable 053-058-048-000 Taxable 039-067-074-000 Taxable 040-009-063-000 Taxable 040-093-017-000 Taxable 053-058-049-000 Taxable 039-067-075-000 Taxable 040-009-064-000 Taxable 040-093-018-000 Taxable 053-058-050-000 Taxable 039-067-076-000 Taxable 040-009-065-000 Taxable 040-093-019-000 Taxable 053-058-054-000 Taxable 039-067-077-000 Taxable 040-009-066-000 Taxable 040-093-020-000 Taxable 053-058-056-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
053-059-001-000 Taxable 053-059-031-000 Taxable 053-060-003-000 Exempt 053-060-033-000 Exempt 053-059-002-000 Taxable 053-059-032-000 Taxable 053-060-004-000 Exempt 053-060-034-000 Exempt 053-059-003-000 Taxable 053-059-033-000 Taxable 053-060-005-000 Exempt 053-060-035-000 Exempt 053-059-004-000 Taxable 053-059-034-000 Taxable 053-060-006-000 Exempt 053-060-036-000 Exempt 053-059-005-000 Taxable 053-059-035-000 Taxable 053-060-007-000 Exempt 053-060-037-000 Exempt 053-059-006-000 Taxable 053-059-036-000 Taxable 053-060-008-000 Exempt 053-060-038-000 Exempt 053-059-007-000 Taxable 053-059-037-000 Taxable 053-060-009-000 Exempt 053-060-039-000 Exempt 053-059-008-000 Taxable 053-059-038-000 Taxable 053-060-010-000 Exempt 053-060-040-000 Exempt 053-059-009-000 Taxable 053-059-039-000 Taxable 053-060-011-000 Exempt 053-060-041-000 Exempt 053-059-010-000 Taxable 053-059-040-000 Taxable 053-060-012-000 Exempt 053-060-042-000 Exempt 053-059-011-000 Taxable 053-059-041-000 Taxable 053-060-013-000 Exempt 053-060-043-000 Exempt 053-059-012-000 Taxable 053-059-042-000 Taxable 053-060-014-000 Exempt 053-060-044-000 Exempt 053-059-013-000 Taxable 053-059-043-000 Taxable 053-060-015-000 Exempt 069-015-011-000 Taxable 053-059-014-000 Taxable 053-059-044-000 Taxable 053-060-016-000 Exempt 069-016-002-000 Taxable 053-059-015-000 Taxable 053-059-045-000 Taxable 053-060-017-000 Exempt 069-016-003-000 Taxable 053-059-016-000 Taxable 053-059-046-000 Taxable 053-060-018-000 Exempt 069-029-001-000 Taxable 053-059-017-000 Taxable 053-059-047-000 Taxable 053-060-019-000 Exempt 069-029-002-000 Taxable 053-059-018-000 Taxable 053-059-048-000 Taxable 053-060-020-000 Exempt 069-029-003-000 Taxable 053-059-019-000 Taxable 053-059-049-000 Taxable 053-060-021-000 Exempt 069-029-004-000 Taxable 053-059-020-000 Taxable 053-059-050-000 Taxable 053-060-022-000 Exempt 069-029-005-000 Taxable 053-059-021-000 Taxable 053-059-051-000 Taxable 053-060-023-000 Exempt 069-029-006-000 Taxable 053-059-022-000 Taxable 053-059-052-000 Taxable 053-060-024-000 Exempt 069-029-007-000 Taxable 053-059-023-000 Taxable 053-059-053-000 Taxable 053-060-025-000 Exempt 069-029-008-000 Taxable 053-059-024-000 Taxable 053-059-054-000 Taxable 053-060-026-000 Exempt 069-029-009-000 Taxable 053-059-025-000 Taxable 053-059-055-000 Taxable 053-060-027-000 Exempt 069-029-010-000 Taxable 053-059-026-000 Taxable 053-059-056-000 Taxable 053-060-028-000 Exempt 069-029-011-000 Taxable 053-059-027-000 Taxable 053-059-057-000 Taxable 053-060-029-000 Exempt 069-029-012-000 Taxable 053-059-028-000 Taxable 053-059-058-000 Taxable 053-060-030-000 Exempt 069-029-013-000 Taxable 053-059-029-000 Taxable 053-060-001-000 Exempt 053-060-031-000 Exempt 069-029-014-000 Taxable 053-059-030-000 Taxable 053-060-002-000 Exempt 053-060-032-000 Exempt 069-029-015-000 Taxable 069-029-016-000 Taxable 069-029-047-000 Taxable 069-029-077-000 Taxable 069-030-016-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-029-017-000 Taxable 069-029-048-000 Taxable 069-029-078-000 Taxable 069-030-017-000 Taxable 069-029-018-000 Taxable 069-029-049-000 Taxable 069-029-079-000 Taxable 069-030-018-000 Taxable 069-029-019-000 Taxable 069-029-050-000 Taxable 069-029-080-000 Taxable 069-030-019-000 Taxable 069-029-020-000 Taxable 069-029-051-000 Taxable 069-029-081-000 Taxable 069-030-020-000 Taxable 069-029-021-000 Taxable 069-029-052-000 Taxable 069-029-082-000 Taxable 069-030-021-000 Taxable 069-029-022-000 Taxable 069-029-053-000 Taxable 069-029-083-000 Taxable 069-030-022-000 Taxable 069-029-023-000 Taxable 069-029-054-000 Taxable 069-029-084-000 Taxable 069-030-023-000 Taxable 069-029-024-000 Taxable 069-029-055-000 Taxable 069-029-085-000 Taxable 069-030-024-000 Taxable 069-029-025-000 Taxable 069-029-056-000 Taxable 069-029-086-000 Taxable 069-030-025-000 Taxable 069-029-026-000 Taxable 069-029-057-000 Taxable 069-029-087-000 Taxable 069-030-026-000 Taxable 069-029-027-000 Taxable 069-029-058-000 Taxable 069-029-088-000 Taxable 069-030-027-000 Taxable 069-029-028-000 Taxable 069-029-059-000 Taxable 069-029-089-000 Taxable 069-030-028-000 Taxable 069-029-029-000 Taxable 069-029-060-000 Taxable 069-029-090-000 Taxable 069-030-029-000 Taxable 069-029-031-000 Taxable 069-029-061-000 Taxable 069-029-091-000 Taxable 069-030-030-000 Taxable 069-029-032-000 Taxable 069-029-062-000 Taxable 069-030-001-000 Taxable 069-030-031-000 Taxable 069-029-033-000 Taxable 069-029-063-000 Taxable 069-030-002-000 Taxable 069-030-032-000 Taxable 069-029-034-000 Taxable 069-029-064-000 Taxable 069-030-003-000 Taxable 069-030-033-000 Taxable 069-029-035-000 Taxable 069-029-065-000 Taxable 069-030-004-000 Taxable 069-030-034-000 Taxable 069-029-036-000 Taxable 069-029-066-000 Taxable 069-030-005-000 Taxable 069-030-035-000 Taxable 069-029-037-000 Taxable 069-029-067-000 Taxable 069-030-006-000 Taxable 069-030-036-000 Taxable 069-029-038-000 Taxable 069-029-068-000 Taxable 069-030-007-000 Taxable 069-030-037-000 Taxable 069-029-039-000 Taxable 069-029-069-000 Taxable 069-030-008-000 Taxable 069-030-038-000 Taxable 069-029-040-000 Taxable 069-029-070-000 Taxable 069-030-009-000 Taxable 069-030-039-000 Taxable 069-029-041-000 Taxable 069-029-071-000 Taxable 069-030-010-000 Taxable 069-030-040-000 Taxable 069-029-042-000 Taxable 069-029-072-000 Taxable 069-030-011-000 Taxable 069-030-041-000 Taxable 069-029-043-000 Taxable 069-029-073-000 Taxable 069-030-012-000 Taxable 069-030-042-000 Taxable 069-029-044-000 Taxable 069-029-074-000 Taxable 069-030-013-000 Taxable 069-030-043-000 Taxable 069-029-045-000 Taxable 069-029-075-000 Taxable 069-030-014-000 Taxable 069-030-044-000 Taxable 069-029-046-000 Taxable 069-029-076-000 Taxable 069-030-015-000 Taxable 069-030-045-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-030-046-000 Taxable 069-030-076-000 Taxable 069-031-024-000 Taxable 069-031-054-000 Taxable 069-030-047-000 Taxable 069-030-077-000 Taxable 069-031-025-000 Taxable 069-031-055-000 Taxable 069-030-048-000 Taxable 069-030-078-000 Taxable 069-031-026-000 Taxable 069-032-001-000 Taxable 069-030-049-000 Taxable 069-030-079-000 Taxable 069-031-027-000 Taxable 069-032-002-000 Taxable 069-030-050-000 Taxable 069-030-080-000 Taxable 069-031-028-000 Taxable 069-032-003-000 Taxable 069-030-051-000 Taxable 069-030-081-000 Taxable 069-031-029-000 Taxable 069-032-004-000 Taxable 069-030-052-000 Taxable 069-030-082-000 Taxable 069-031-030-000 Taxable 069-032-005-000 Taxable 069-030-053-000 Taxable 069-031-001-000 Taxable 069-031-031-000 Taxable 069-032-006-000 Taxable 069-030-054-000 Taxable 069-031-002-000 Taxable 069-031-032-000 Taxable 069-032-007-000 Taxable 069-030-055-000 Taxable 069-031-003-000 Taxable 069-031-033-000 Taxable 069-032-008-000 Taxable 069-030-056-000 Taxable 069-031-004-000 Taxable 069-031-034-000 Taxable 069-032-009-000 Taxable 069-030-057-000 Taxable 069-031-005-000 Taxable 069-031-035-000 Taxable 069-032-010-000 Taxable 069-030-058-000 Taxable 069-031-006-000 Taxable 069-031-036-000 Taxable 069-032-011-000 Taxable 069-030-059-000 Taxable 069-031-007-000 Taxable 069-031-037-000 Taxable 069-032-012-000 Taxable 069-030-060-000 Taxable 069-031-008-000 Taxable 069-031-038-000 Taxable 069-032-013-000 Taxable 069-030-061-000 Taxable 069-031-009-000 Taxable 069-031-039-000 Taxable 069-032-014-000 Taxable 069-030-062-000 Taxable 069-031-010-000 Taxable 069-031-040-000 Taxable 069-032-015-000 Taxable 069-030-063-000 Taxable 069-031-011-000 Taxable 069-031-041-000 Taxable 069-032-016-000 Taxable 069-030-064-000 Taxable 069-031-012-000 Taxable 069-031-042-000 Taxable 069-032-017-000 Taxable 069-030-065-000 Taxable 069-031-013-000 Taxable 069-031-043-000 Taxable 069-032-018-000 Taxable 069-030-066-000 Taxable 069-031-014-000 Taxable 069-031-044-000 Taxable 069-032-019-000 Taxable 069-030-067-000 Taxable 069-031-015-000 Taxable 069-031-045-000 Taxable 069-032-020-000 Taxable 069-030-068-000 Taxable 069-031-016-000 Taxable 069-031-046-000 Taxable 069-032-021-000 Taxable 069-030-069-000 Taxable 069-031-017-000 Taxable 069-031-047-000 Taxable 069-032-022-000 Taxable 069-030-070-000 Taxable 069-031-018-000 Taxable 069-031-048-000 Taxable 069-032-023-000 Taxable 069-030-071-000 Taxable 069-031-019-000 Taxable 069-031-049-000 Taxable 069-032-024-000 Taxable 069-030-072-000 Taxable 069-031-020-000 Taxable 069-031-050-000 Taxable 069-032-025-000 Taxable 069-030-073-000 Taxable 069-031-021-000 Taxable 069-031-051-000 Taxable 069-032-026-000 Taxable 069-030-074-000 Taxable 069-031-022-000 Taxable 069-031-052-000 Taxable 069-032-027-000 Taxable 069-030-075-000 Taxable 069-031-023-000 Taxable 069-031-053-000 Taxable 069-032-028-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-032-029-000 Taxable 069-032-059-000 Taxable 069-033-035-000 Taxable 069-033-065-000 Taxable 069-032-030-000 Taxable 069-033-006-000 Taxable 069-033-036-000 Taxable 069-033-066-000 Taxable 069-032-031-000 Taxable 069-033-007-000 Taxable 069-033-037-000 Taxable 069-033-067-000 Taxable 069-032-032-000 Taxable 069-033-008-000 Taxable 069-033-038-000 Taxable 069-033-068-000 Taxable 069-032-033-000 Taxable 069-033-009-000 Taxable 069-033-039-000 Taxable 069-034-001-000 Taxable 069-032-034-000 Taxable 069-033-010-000 Taxable 069-033-040-000 Taxable 069-034-002-000 Taxable 069-032-035-000 Taxable 069-033-011-000 Taxable 069-033-041-000 Taxable 069-034-003-000 Taxable 069-032-036-000 Taxable 069-033-012-000 Taxable 069-033-042-000 Taxable 069-034-004-000 Taxable 069-032-037-000 Taxable 069-033-013-000 Taxable 069-033-043-000 Taxable 069-034-005-000 Taxable 069-032-038-000 Taxable 069-033-014-000 Taxable 069-033-044-000 Taxable 069-034-006-000 Taxable 069-032-039-000 Taxable 069-033-015-000 Taxable 069-033-045-000 Taxable 069-034-007-000 Taxable 069-032-040-000 Taxable 069-033-016-000 Taxable 069-033-046-000 Taxable 069-034-008-000 Taxable 069-032-041-000 Taxable 069-033-017-000 Taxable 069-033-047-000 Taxable 069-034-009-000 Taxable 069-032-042-000 Taxable 069-033-018-000 Taxable 069-033-048-000 Taxable 069-034-010-000 Taxable 069-032-043-000 Taxable 069-033-019-000 Taxable 069-033-049-000 Taxable 069-034-011-000 Taxable 069-032-044-000 Taxable 069-033-020-000 Taxable 069-033-050-000 Taxable 069-034-012-000 Taxable 069-032-045-000 Taxable 069-033-021-000 Taxable 069-033-051-000 Taxable 069-034-013-000 Taxable 069-032-046-000 Taxable 069-033-022-000 Taxable 069-033-052-000 Taxable 069-034-014-000 Taxable 069-032-047-000 Taxable 069-033-023-000 Taxable 069-033-053-000 Taxable 069-034-015-000 Taxable 069-032-048-000 Taxable 069-033-024-000 Taxable 069-033-054-000 Taxable 069-034-016-000 Taxable 069-032-049-000 Taxable 069-033-025-000 Taxable 069-033-055-000 Taxable 069-034-017-000 Taxable 069-032-050-000 Taxable 069-033-026-000 Taxable 069-033-056-000 Taxable 069-034-018-000 Taxable 069-032-051-000 Taxable 069-033-027-000 Taxable 069-033-057-000 Taxable 069-034-019-000 Taxable 069-032-052-000 Taxable 069-033-028-000 Taxable 069-033-058-000 Taxable 069-034-020-000 Taxable 069-032-053-000 Taxable 069-033-029-000 Taxable 069-033-059-000 Taxable 069-034-021-000 Taxable 069-032-054-000 Taxable 069-033-030-000 Taxable 069-033-060-000 Taxable 069-034-022-000 Taxable 069-032-055-000 Taxable 069-033-031-000 Taxable 069-033-061-000 Taxable 069-034-023-000 Taxable 069-032-056-000 Taxable 069-033-032-000 Taxable 069-033-062-000 Taxable 069-034-024-000 Taxable 069-032-057-000 Taxable 069-033-033-000 Taxable 069-033-063-000 Taxable 069-034-025-000 Taxable 069-032-058-000 Taxable 069-033-034-000 Taxable 069-033-064-000 Taxable 069-034-026-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-034-027-000 Taxable 069-035-004-000 Taxable 069-035-034-000 Taxable 069-036-014-000 Taxable 069-034-028-000 Taxable 069-035-005-000 Taxable 069-035-035-000 Taxable 069-036-015-000 Taxable 069-034-029-000 Taxable 069-035-006-000 Taxable 069-035-036-000 Taxable 069-036-016-000 Taxable 069-034-030-000 Taxable 069-035-007-000 Taxable 069-035-037-000 Taxable 069-036-017-000 Taxable 069-034-031-000 Taxable 069-035-008-000 Taxable 069-035-038-000 Taxable 069-036-018-000 Taxable 069-034-032-000 Taxable 069-035-009-000 Taxable 069-035-039-000 Taxable 069-036-019-000 Taxable 069-034-033-000 Taxable 069-035-010-000 Taxable 069-035-040-000 Taxable 069-036-020-000 Taxable 069-034-034-000 Taxable 069-035-011-000 Taxable 069-035-041-000 Taxable 069-036-021-000 Taxable 069-034-035-000 Taxable 069-035-012-000 Taxable 069-035-042-000 Taxable 069-036-022-000 Taxable 069-034-036-000 Taxable 069-035-013-000 Taxable 069-035-043-000 Taxable 069-036-023-000 Taxable 069-034-037-000 Taxable 069-035-014-000 Taxable 069-035-044-000 Taxable 069-036-024-000 Taxable 069-034-038-000 Taxable 069-035-015-000 Taxable 069-035-045-000 Taxable 069-036-025-000 Taxable 069-034-039-000 Taxable 069-035-016-000 Taxable 069-035-046-000 Taxable 069-036-026-000 Taxable 069-034-040-000 Taxable 069-035-017-000 Taxable 069-035-047-000 Taxable 069-036-027-000 Taxable 069-034-041-000 Taxable 069-035-018-000 Taxable 069-035-048-000 Taxable 069-036-028-000 Taxable 069-034-042-000 Taxable 069-035-019-000 Taxable 069-035-049-000 Taxable 069-036-029-000 Taxable 069-034-043-000 Taxable 069-035-020-000 Taxable 069-035-050-000 Taxable 069-036-030-000 Taxable 069-034-044-000 Taxable 069-035-021-000 Taxable 069-035-051-000 Taxable 069-036-031-000 Taxable 069-034-045-000 Taxable 069-035-022-000 Taxable 069-036-001-000 Exempt 069-036-032-000 Taxable 069-034-046-000 Taxable 069-035-023-000 Taxable 069-036-003-000 Taxable 069-036-033-000 Taxable 069-034-047-000 Taxable 069-035-024-000 Taxable 069-036-004-000 Taxable 069-036-034-000 Taxable 069-034-048-000 Taxable 069-035-025-000 Taxable 069-036-005-000 Taxable 069-036-035-000 Taxable 069-034-049-000 Taxable 069-035-026-000 Taxable 069-036-006-000 Taxable 069-036-036-000 Taxable 069-034-050-000 Taxable 069-035-027-000 Taxable 069-036-007-000 Taxable 069-036-037-000 Taxable 069-034-051-000 Taxable 069-035-028-000 Taxable 069-036-008-000 Taxable 069-036-038-000 Taxable 069-034-052-000 Taxable 069-035-029-000 Taxable 069-036-009-000 Taxable 069-036-039-000 Taxable 069-034-053-000 Taxable 069-035-030-000 Taxable 069-036-010-000 Taxable 069-036-040-000 Taxable 069-035-001-000 Taxable 069-035-031-000 Taxable 069-036-011-000 Taxable 069-036-041-000 Taxable 069-035-002-000 Taxable 069-035-032-000 Taxable 069-036-012-000 Taxable 069-036-042-000 Taxable 069-035-003-000 Taxable 069-035-033-000 Taxable 069-036-013-000 Taxable 069-036-043-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-036-044-000 Taxable 069-036-074-000 Taxable 069-037-022-000 Taxable 069-037-052-000 Taxable 069-036-045-000 Taxable 069-036-075-000 Taxable 069-037-023-000 Taxable 069-037-053-000 Taxable 069-036-046-000 Taxable 069-036-076-000 Taxable 069-037-024-000 Taxable 069-037-054-000 Taxable 069-036-047-000 Taxable 069-036-077-000 Taxable 069-037-025-000 Taxable 069-037-055-000 Taxable 069-036-048-000 Taxable 069-036-078-000 Taxable 069-037-026-000 Taxable 069-037-056-000 Taxable 069-036-049-000 Taxable 069-036-079-000 Taxable 069-037-027-000 Taxable 069-037-057-000 Taxable 069-036-050-000 Taxable 069-036-080-000 Taxable 069-037-028-000 Taxable 069-037-058-000 Taxable 069-036-051-000 Taxable 069-036-081-000 Taxable 069-037-029-000 Taxable 069-037-059-000 Taxable 069-036-052-000 Taxable 069-036-082-000 Taxable 069-037-030-000 Taxable 069-037-060-000 Taxable 069-036-053-000 Taxable 069-037-001-000 Taxable 069-037-031-000 Taxable 069-037-061-000 Taxable 069-036-054-000 Taxable 069-037-002-000 Taxable 069-037-032-000 Taxable 069-037-062-000 Taxable 069-036-055-000 Taxable 069-037-003-000 Taxable 069-037-033-000 Taxable 069-037-063-000 Taxable 069-036-056-000 Taxable 069-037-004-000 Taxable 069-037-034-000 Taxable 069-037-064-000 Taxable 069-036-057-000 Taxable 069-037-005-000 Taxable 069-037-035-000 Taxable 069-037-065-000 Taxable 069-036-058-000 Taxable 069-037-006-000 Taxable 069-037-036-000 Taxable 069-037-066-000 Taxable 069-036-059-000 Taxable 069-037-007-000 Taxable 069-037-037-000 Taxable 069-037-067-000 Taxable 069-036-060-000 Taxable 069-037-008-000 Taxable 069-037-038-000 Taxable 069-037-068-000 Taxable 069-036-061-000 Taxable 069-037-009-000 Taxable 069-037-039-000 Taxable 069-037-069-000 Taxable 069-036-062-000 Taxable 069-037-010-000 Taxable 069-037-040-000 Taxable 069-037-070-000 Taxable 069-036-063-000 Taxable 069-037-011-000 Taxable 069-037-041-000 Taxable 069-037-071-000 Taxable 069-036-064-000 Taxable 069-037-012-000 Taxable 069-037-042-000 Taxable 069-037-072-000 Taxable 069-036-065-000 Taxable 069-037-013-000 Taxable 069-037-043-000 Taxable 069-037-073-000 Taxable 069-036-066-000 Taxable 069-037-014-000 Taxable 069-037-044-000 Taxable 069-037-074-000 Taxable 069-036-067-000 Taxable 069-037-015-000 Taxable 069-037-045-000 Taxable 069-037-075-000 Taxable 069-036-068-000 Taxable 069-037-016-000 Taxable 069-037-046-000 Taxable 069-037-076-000 Taxable 069-036-069-000 Taxable 069-037-017-000 Taxable 069-037-047-000 Taxable 069-037-077-000 Taxable 069-036-070-000 Taxable 069-037-018-000 Taxable 069-037-048-000 Taxable 069-037-078-000 Taxable 069-036-071-000 Taxable 069-037-019-000 Taxable 069-037-049-000 Taxable 069-037-079-000 Taxable 069-036-072-000 Taxable 069-037-020-000 Taxable 069-037-050-000 Taxable 069-037-080-000 Taxable 069-036-073-000 Taxable 069-037-021-000 Taxable 069-037-051-000 Taxable 069-037-081-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-037-082-000 Taxable 069-038-023-000 Taxable 069-039-003-000 Taxable 069-039-034-000 Taxable 069-037-083-000 Taxable 069-038-024-000 Taxable 069-039-004-000 Taxable 069-039-035-000 Taxable 069-037-084-000 Taxable 069-038-025-000 Taxable 069-039-005-000 Taxable 069-039-036-000 Taxable 069-037-085-000 Taxable 069-038-026-000 Taxable 069-039-006-000 Taxable 069-039-037-000 Taxable 069-037-086-000 Taxable 069-038-027-000 Taxable 069-039-007-000 Taxable 069-040-001-000 Taxable 069-037-087-000 Taxable 069-038-028-000 Taxable 069-039-008-000 Taxable 069-040-002-000 Taxable 069-037-088-000 Taxable 069-038-029-000 Taxable 069-039-009-000 Taxable 069-040-003-000 Taxable 069-037-089-000 Taxable 069-038-030-000 Taxable 069-039-010-000 Taxable 069-040-004-000 Taxable 069-038-001-000 Taxable 069-038-031-000 Taxable 069-039-011-000 Taxable 069-040-005-000 Taxable 069-038-002-000 Taxable 069-038-032-000 Taxable 069-039-012-000 Taxable 069-040-006-000 Taxable 069-038-003-000 Taxable 069-038-033-000 Taxable 069-039-013-000 Taxable 069-040-007-000 Taxable 069-038-004-000 Taxable 069-038-034-000 Taxable 069-039-014-000 Taxable 069-040-008-000 Taxable 069-038-005-000 Taxable 069-038-035-000 Taxable 069-039-015-000 Taxable 069-040-009-000 Taxable 069-038-006-000 Taxable 069-038-036-000 Taxable 069-039-016-000 Taxable 069-040-010-000 Taxable 069-038-007-000 Taxable 069-038-037-000 Taxable 069-039-017-000 Taxable 069-040-011-000 Taxable 069-038-008-000 Taxable 069-038-038-000 Taxable 069-039-018-000 Taxable 069-040-012-000 Taxable 069-038-009-000 Taxable 069-038-039-000 Taxable 069-039-019-000 Taxable 069-040-013-000 Taxable 069-038-010-000 Taxable 069-038-040-000 Taxable 069-039-020-000 Taxable 069-040-014-000 Taxable 069-038-011-000 Taxable 069-038-041-000 Taxable 069-039-021-000 Taxable 069-040-015-000 Taxable 069-038-012-000 Taxable 069-038-042-000 Taxable 069-039-022-000 Taxable 069-040-016-000 Taxable 069-038-013-000 Taxable 069-038-043-000 Taxable 069-039-023-000 Taxable 069-040-017-000 Taxable 069-038-014-000 Taxable 069-038-044-000 Taxable 069-039-024-000 Taxable 069-040-018-000 Taxable 069-038-015-000 Taxable 069-038-045-000 Taxable 069-039-025-000 Taxable 069-040-019-000 Taxable 069-038-016-000 Taxable 069-038-046-000 Taxable 069-039-026-000 Taxable 069-040-020-000 Taxable 069-038-017-000 Taxable 069-038-047-000 Taxable 069-039-027-000 Taxable 069-040-021-000 Taxable 069-038-018-000 Taxable 069-038-048-000 Taxable 069-039-029-000 Taxable 069-040-022-000 Taxable 069-038-019-000 Taxable 069-038-049-000 Taxable 069-039-030-000 Taxable 069-040-023-000 Taxable 069-038-020-000 Taxable 069-038-050-000 Taxable 069-039-031-000 Taxable 069-040-024-000 Taxable 069-038-021-000 Taxable 069-039-001-000 Taxable 069-039-032-000 Taxable 069-040-025-000 Taxable 069-038-022-000 Taxable 069-039-002-000 Taxable 069-039-033-000 Taxable 069-040-026-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-040-027-000 Taxable 069-042-014-000 Taxable 069-042-044-000 Taxable 069-043-009-000 Taxable 069-040-028-000 Taxable 069-042-015-000 Taxable 069-042-045-000 Taxable 069-043-010-000 Taxable 069-040-029-000 Taxable 069-042-016-000 Taxable 069-042-046-000 Taxable 069-043-011-000 Taxable 069-040-030-000 Taxable 069-042-017-000 Taxable 069-042-047-000 Taxable 069-043-012-000 Taxable 069-040-031-000 Taxable 069-042-018-000 Taxable 069-042-048-000 Taxable 069-043-013-000 Taxable 069-040-032-000 Taxable 069-042-019-000 Taxable 069-042-049-000 Taxable 069-043-014-000 Taxable 069-040-033-000 Taxable 069-042-020-000 Taxable 069-042-050-000 Taxable 069-043-015-000 Taxable 069-040-034-000 Taxable 069-042-021-000 Taxable 069-042-051-000 Taxable 069-043-016-000 Taxable 069-040-035-000 Taxable 069-042-022-000 Taxable 069-042-052-000 Taxable 069-043-017-000 Taxable 069-040-036-000 Taxable 069-042-023-000 Taxable 069-042-053-000 Taxable 069-043-018-000 Taxable 069-040-037-000 Taxable 069-042-024-000 Taxable 069-042-054-000 Taxable 069-043-019-000 Taxable 069-040-038-000 Taxable 069-042-025-000 Taxable 069-042-055-000 Taxable 069-043-020-000 Taxable 069-040-039-000 Taxable 069-042-026-000 Taxable 069-042-056-000 Taxable 069-043-021-000 Taxable 069-040-040-000 Taxable 069-042-027-000 Taxable 069-042-057-000 Taxable 069-043-022-000 Taxable 069-040-041-000 Taxable 069-042-028-000 Taxable 069-042-058-000 Taxable 069-043-023-000 Taxable 069-040-042-000 Taxable 069-042-029-000 Taxable 069-042-059-000 Taxable 069-043-024-000 Taxable 069-041-001-000 Taxable 069-042-030-000 Taxable 069-042-060-000 Taxable 069-043-025-000 Taxable 069-042-001-000 Taxable 069-042-031-000 Taxable 069-042-061-000 Taxable 069-043-026-000 Taxable 069-042-002-000 Taxable 069-042-032-000 Taxable 069-042-062-000 Taxable 069-043-027-000 Taxable 069-042-003-000 Taxable 069-042-033-000 Taxable 069-042-063-000 Taxable 069-043-028-000 Taxable 069-042-004-000 Taxable 069-042-034-000 Taxable 069-042-064-000 Taxable 069-043-029-000 Taxable 069-042-005-000 Taxable 069-042-035-000 Taxable 069-042-065-000 Taxable 069-043-030-000 Taxable 069-042-006-000 Taxable 069-042-036-000 Taxable 069-043-001-000 Taxable 069-043-031-000 Taxable 069-042-007-000 Taxable 069-042-037-000 Taxable 069-043-002-000 Taxable 069-043-032-000 Taxable 069-042-008-000 Taxable 069-042-038-000 Taxable 069-043-003-000 Taxable 069-043-033-000 Taxable 069-042-009-000 Taxable 069-042-039-000 Taxable 069-043-004-000 Taxable 069-043-034-000 Taxable 069-042-010-000 Taxable 069-042-040-000 Taxable 069-043-005-000 Taxable 069-043-035-000 Taxable 069-042-011-000 Taxable 069-042-041-000 Taxable 069-043-006-000 Taxable 069-043-036-000 Taxable 069-042-012-000 Taxable 069-042-042-000 Taxable 069-043-007-000 Taxable 069-043-037-000 Taxable 069-042-013-000 Taxable 069-042-043-000 Taxable 069-043-008-000 Taxable 069-043-038-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-043-039-000 Taxable 069-044-004-000 Taxable 069-044-034-000 Taxable 069-045-018-000 Taxable 069-043-040-000 Taxable 069-044-005-000 Taxable 069-044-035-000 Taxable 069-045-019-000 Taxable 069-043-041-000 Taxable 069-044-006-000 Taxable 069-044-036-000 Taxable 069-045-020-000 Taxable 069-043-042-000 Taxable 069-044-007-000 Taxable 069-044-037-000 Taxable 069-045-021-000 Taxable 069-043-043-000 Taxable 069-044-008-000 Taxable 069-044-038-000 Taxable 069-045-022-000 Taxable 069-043-044-000 Taxable 069-044-009-000 Taxable 069-044-039-000 Taxable 069-045-023-000 Taxable 069-043-045-000 Taxable 069-044-010-000 Taxable 069-044-040-000 Taxable 069-045-024-000 Taxable 069-043-046-000 Taxable 069-044-011-000 Taxable 069-044-041-000 Taxable 069-045-025-000 Taxable 069-043-047-000 Taxable 069-044-012-000 Taxable 069-044-042-000 Taxable 069-045-026-000 Taxable 069-043-048-000 Taxable 069-044-013-000 Taxable 069-044-043-000 Taxable 069-045-027-000 Taxable 069-043-049-000 Taxable 069-044-014-000 Taxable 069-044-044-000 Taxable 069-045-028-000 Taxable 069-043-050-000 Taxable 069-044-015-000 Taxable 069-044-045-000 Taxable 069-045-029-000 Taxable 069-043-051-000 Taxable 069-044-016-000 Taxable 069-044-046-000 Taxable 069-045-030-000 Taxable 069-043-052-000 Taxable 069-044-017-000 Taxable 069-045-001-000 Taxable 069-045-031-000 Taxable 069-043-053-000 Taxable 069-044-018-000 Taxable 069-045-002-000 Taxable 069-045-032-000 Taxable 069-043-054-000 Taxable 069-044-019-000 Taxable 069-045-003-000 Taxable 069-045-033-000 Taxable 069-043-055-000 Taxable 069-044-020-000 Taxable 069-045-004-000 Taxable 069-045-034-000 Taxable 069-043-056-000 Taxable 069-044-021-000 Taxable 069-045-005-000 Taxable 069-045-035-000 Taxable 069-043-057-000 Taxable 069-044-022-000 Taxable 069-045-006-000 Taxable 069-045-036-000 Taxable 069-043-058-000 Taxable 069-044-023-000 Taxable 069-045-007-000 Taxable 069-045-037-000 Taxable 069-043-059-000 Taxable 069-044-024-000 Taxable 069-045-008-000 Taxable 069-045-038-000 Taxable 069-043-060-000 Taxable 069-044-025-000 Taxable 069-045-009-000 Taxable 069-045-039-000 Taxable 069-043-061-000 Taxable 069-044-026-000 Taxable 069-045-010-000 Taxable 069-045-040-000 Taxable 069-043-062-000 Taxable 069-044-027-000 Taxable 069-045-011-000 Taxable 069-045-041-000 Taxable 069-043-063-000 Taxable 069-044-028-000 Taxable 069-045-012-000 Taxable 069-046-001-000 Taxable 069-043-064-000 Taxable 069-044-029-000 Taxable 069-045-013-000 Taxable 069-046-002-000 Taxable 069-043-065-000 Taxable 069-044-030-000 Taxable 069-045-014-000 Taxable 069-046-003-000 Taxable 069-044-001-000 Taxable 069-044-031-000 Taxable 069-045-015-000 Taxable 069-046-004-000 Taxable 069-044-002-000 Taxable 069-044-032-000 Taxable 069-045-016-000 Taxable 069-046-005-000 Taxable 069-044-003-000 Taxable 069-044-033-000 Taxable 069-045-017-000 Taxable 069-046-006-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-046-007-000 Taxable 069-046-037-000 Taxable 069-047-029-000 Taxable 069-048-009-000 Taxable 069-046-008-000 Taxable 069-046-038-000 Taxable 069-047-030-000 Taxable 069-048-010-000 Taxable 069-046-009-000 Taxable 069-047-001-000 Taxable 069-047-031-000 Taxable 069-048-011-000 Taxable 069-046-010-000 Taxable 069-047-002-000 Taxable 069-047-032-000 Taxable 069-048-012-000 Taxable 069-046-011-000 Taxable 069-047-003-000 Taxable 069-047-033-000 Taxable 069-048-013-000 Taxable 069-046-012-000 Taxable 069-047-004-000 Taxable 069-047-034-000 Taxable 069-048-014-000 Taxable 069-046-013-000 Taxable 069-047-005-000 Taxable 069-047-035-000 Taxable 069-048-015-000 Taxable 069-046-014-000 Taxable 069-047-006-000 Taxable 069-047-036-000 Taxable 069-048-016-000 Taxable 069-046-015-000 Taxable 069-047-007-000 Taxable 069-047-037-000 Taxable 069-048-017-000 Taxable 069-046-016-000 Taxable 069-047-008-000 Taxable 069-047-038-000 Taxable 069-048-018-000 Taxable 069-046-017-000 Taxable 069-047-009-000 Taxable 069-047-039-000 Taxable 069-048-019-000 Taxable 069-046-018-000 Taxable 069-047-010-000 Taxable 069-047-040-000 Taxable 069-048-020-000 Taxable 069-046-019-000 Taxable 069-047-011-000 Taxable 069-047-042-000 Taxable 069-048-021-000 Taxable 069-046-020-000 Taxable 069-047-012-000 Taxable 069-047-043-000 Taxable 069-048-022-000 Taxable 069-046-021-000 Taxable 069-047-013-000 Taxable 069-047-044-000 Taxable 069-048-023-000 Taxable 069-046-022-000 Taxable 069-047-014-000 Taxable 069-047-045-000 Taxable 069-048-024-000 Taxable 069-046-023-000 Taxable 069-047-015-000 Taxable 069-047-046-000 Taxable 069-048-025-000 Taxable 069-046-024-000 Taxable 069-047-016-000 Taxable 069-047-047-000 Taxable 069-048-026-000 Taxable 069-046-025-000 Taxable 069-047-017-000 Taxable 069-047-048-000 Exempt 069-048-027-000 Taxable 069-046-026-000 Taxable 069-047-018-000 Taxable 069-047-049-000 Exempt 069-048-028-000 Taxable 069-046-027-000 Taxable 069-047-019-000 Taxable 069-047-050-000 Taxable 069-048-029-000 Taxable 069-046-028-000 Taxable 069-047-020-000 Taxable 069-047-051-000 Taxable 069-048-030-000 Taxable 069-046-029-000 Taxable 069-047-021-000 Taxable 069-048-001-000 Taxable 069-048-031-000 Taxable 069-046-030-000 Taxable 069-047-022-000 Taxable 069-048-002-000 Taxable 069-048-032-000 Taxable 069-046-031-000 Taxable 069-047-023-000 Taxable 069-048-003-000 Taxable 069-048-033-000 Taxable 069-046-032-000 Taxable 069-047-024-000 Taxable 069-048-004-000 Taxable 069-048-034-000 Taxable 069-046-033-000 Taxable 069-047-025-000 Taxable 069-048-005-000 Taxable 069-048-035-000 Taxable 069-046-034-000 Taxable 069-047-026-000 Taxable 069-048-006-000 Taxable 069-048-036-000 Taxable 069-046-035-000 Taxable 069-047-027-000 Taxable 069-048-007-000 Taxable 069-048-037-000 Taxable 069-046-036-000 Taxable 069-047-028-000 Taxable 069-048-008-000 Taxable 069-048-038-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-048-039-000 Taxable 069-049-003-000 Exempt 069-049-033-000 Taxable 069-050-010-000 Taxable 069-048-040-000 Taxable 069-049-004-000 Taxable 069-049-034-000 Taxable 069-050-011-000 Taxable 069-048-041-000 Taxable 069-049-005-000 Taxable 069-049-035-000 Taxable 069-050-012-000 Taxable 069-048-042-000 Taxable 069-049-006-000 Taxable 069-049-036-000 Taxable 069-050-013-000 Taxable 069-048-043-000 Taxable 069-049-007-000 Taxable 069-049-037-000 Taxable 069-050-014-000 Taxable 069-048-044-000 Taxable 069-049-008-000 Taxable 069-049-038-000 Taxable 069-050-015-000 Taxable 069-048-045-000 Taxable 069-049-009-000 Taxable 069-049-039-000 Taxable 069-050-016-000 Taxable 069-048-046-000 Taxable 069-049-010-000 Taxable 069-049-040-000 Taxable 069-050-017-000 Taxable 069-048-047-000 Taxable 069-049-011-000 Taxable 069-049-041-000 Taxable 069-050-018-000 Taxable 069-048-048-000 Taxable 069-049-012-000 Taxable 069-049-042-000 Taxable 069-050-019-000 Taxable 069-048-049-000 Taxable 069-049-013-000 Taxable 069-049-043-000 Taxable 069-050-020-000 Taxable 069-048-050-000 Taxable 069-049-014-000 Taxable 069-049-044-000 Taxable 069-050-021-000 Taxable 069-048-051-000 Taxable 069-049-015-000 Taxable 069-049-045-000 Taxable 069-050-022-000 Taxable 069-048-052-000 Taxable 069-049-016-000 Taxable 069-049-046-000 Taxable 069-050-023-000 Taxable 069-048-053-000 Taxable 069-049-017-000 Taxable 069-049-047-000 Taxable 069-050-024-000 Taxable 069-048-058-000 Taxable 069-049-018-000 Taxable 069-049-048-000 Taxable 069-050-025-000 Taxable 069-048-059-000 Taxable 069-049-019-000 Taxable 069-049-049-000 Taxable 069-050-026-000 Taxable 069-048-060-000 Taxable 069-049-020-000 Taxable 069-049-050-000 Taxable 069-050-027-000 Taxable 069-048-061-000 Taxable 069-049-021-000 Taxable 069-049-051-000 Taxable 069-050-028-000 Taxable 069-048-062-000 Taxable 069-049-022-000 Taxable 069-049-052-000 Taxable 069-050-029-000 Taxable 069-048-063-000 Taxable 069-049-023-000 Taxable 069-049-053-000 Taxable 069-050-030-000 Taxable 069-048-064-000 Taxable 069-049-024-000 Taxable 069-050-001-000 Taxable 069-050-031-000 Taxable 069-048-065-000 Taxable 069-049-025-000 Taxable 069-050-002-000 Taxable 069-050-032-000 Taxable 069-048-066-000 Taxable 069-049-026-000 Taxable 069-050-003-000 Taxable 069-050-033-000 Taxable 069-048-067-000 Taxable 069-049-027-000 Taxable 069-050-004-000 Taxable 069-050-034-000 Taxable 069-048-068-000 Taxable 069-049-028-000 Taxable 069-050-005-000 Taxable 069-050-035-000 Taxable 069-048-069-000 Taxable 069-049-029-000 Taxable 069-050-006-000 Taxable 069-050-036-000 Taxable 069-048-070-000 Taxable 069-049-030-000 Taxable 069-050-007-000 Taxable 069-050-037-000 Taxable 069-048-071-000 Taxable 069-049-031-000 Taxable 069-050-008-000 Taxable 069-050-038-000 Taxable 069-049-002-000 Exempt 069-049-032-000 Taxable 069-050-009-000 Taxable 069-050-039-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-050-040-000 Taxable 069-051-024-000 Taxable 069-051-053-000 Taxable 069-052-017-000 Taxable 069-050-041-000 Taxable 069-051-025-000 Taxable 069-051-054-000 Taxable 069-052-018-000 Taxable 069-050-042-000 Taxable 069-051-026-000 Taxable 069-051-055-000 Taxable 069-052-019-000 Taxable 069-050-043-000 Taxable 069-051-027-000 Taxable 069-051-056-000 Taxable 069-052-020-000 Taxable 069-050-044-000 Taxable 069-051-028-000 Taxable 069-051-057-000 Taxable 069-052-021-000 Taxable 069-050-045-000 Taxable 069-051-029-000 Taxable 069-051-058-000 Taxable 069-052-022-000 Taxable 069-051-001-000 Taxable 069-051-030-000 Taxable 069-051-059-000 Taxable 069-052-023-000 Taxable 069-051-002-000 Taxable 069-051-031-000 Taxable 069-051-060-000 Taxable 069-052-024-000 Taxable 069-051-003-000 Taxable 069-051-032-000 Taxable 069-051-061-000 Taxable 069-052-025-000 Taxable 069-051-004-000 Taxable 069-051-033-000 Taxable 069-051-062-000 Taxable 069-052-026-000 Taxable 069-051-005-000 Taxable 069-051-034-000 Taxable 069-051-063-000 Taxable 069-052-027-000 Taxable 069-051-006-000 Taxable 069-051-035-000 Taxable 069-051-064-000 Taxable 069-052-028-000 Taxable 069-051-007-000 Taxable 069-051-036-000 Taxable 069-051-065-000 Taxable 069-052-029-000 Taxable 069-051-008-000 Taxable 069-051-037-000 Taxable 069-052-001-000 Taxable 069-052-030-000 Taxable 069-051-009-000 Taxable 069-051-038-000 Taxable 069-052-002-000 Taxable 069-052-031-000 Taxable 069-051-010-000 Taxable 069-051-039-000 Taxable 069-052-003-000 Taxable 069-052-032-000 Taxable 069-051-011-000 Taxable 069-051-040-000 Taxable 069-052-004-000 Taxable 069-052-033-000 Taxable 069-051-012-000 Taxable 069-051-041-000 Taxable 069-052-005-000 Taxable 069-052-034-000 Taxable 069-051-013-000 Taxable 069-051-042-000 Taxable 069-052-006-000 Taxable 069-052-035-000 Taxable 069-051-014-000 Taxable 069-051-043-000 Taxable 069-052-007-000 Taxable 069-052-036-000 Taxable 069-051-015-000 Taxable 069-051-044-000 Taxable 069-052-008-000 Taxable 069-052-037-000 Taxable 069-051-016-000 Taxable 069-051-045-000 Taxable 069-052-009-000 Taxable 069-052-038-000 Taxable 069-051-017-000 Taxable 069-051-046-000 Taxable 069-052-010-000 Taxable 069-052-039-000 Taxable 069-051-018-000 Taxable 069-051-047-000 Taxable 069-052-011-000 Taxable 069-052-040-000 Taxable 069-051-019-000 Taxable 069-051-048-000 Taxable 069-052-012-000 Taxable 069-052-041-000 Taxable 069-051-020-000 Taxable 069-051-049-000 Taxable 069-052-013-000 Taxable 069-052-042-000 Taxable 069-051-021-000 Taxable 069-051-050-000 Taxable 069-052-014-000 Taxable 069-052-043-000 Taxable 069-051-022-000 Taxable 069-051-051-000 Taxable 069-052-015-000 Taxable 069-052-044-000 Taxable 069-051-023-000 Taxable 069-051-052-000 Taxable 069-052-016-000 Taxable 069-052-045-000 Taxable 069-052-046-000 Taxable 069-053-019-000 Taxable 127-001-037-000 Taxable 127-055-003-000 Taxable ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
069-052-047-000 Taxable 069-053-020-000 Taxable 127-014-036-000 Taxable 127-055-004-000 Taxable 069-052-048-000 Taxable 069-053-021-000 Taxable 127-014-037-000 Taxable 127-055-005-000 Taxable 069-052-049-000 Taxable 069-053-022-000 Taxable 127-014-038-000 Taxable 127-055-006-000 Taxable 069-052-050-000 Taxable 069-053-023-000 Taxable 127-019-013-000 Taxable 127-055-007-000 Taxable 069-052-051-000 Taxable 069-053-024-000 Taxable 127-020-043-000 Taxable 127-055-008-000 Taxable 069-052-052-000 Taxable 069-053-025-000 Taxable 127-020-044-000 Taxable 127-055-009-000 Taxable 069-052-053-000 Taxable 069-053-026-000 Taxable 127-021-023-000 Exempt 127-055-010-000 Taxable 069-052-054-000 Taxable 069-053-027-000 Taxable 127-021-033-000 Taxable 127-055-011-000 Taxable 069-052-055-000 Taxable 069-053-028-000 Taxable 127-021-035-000 Taxable 127-055-012-000 Taxable 069-052-056-000 Taxable 069-053-029-000 Taxable 127-021-036-000 Taxable 127-055-013-000 Taxable 069-052-057-000 Taxable 069-053-030-000 Taxable 127-021-037-000 Taxable 127-055-014-000 Taxable 069-053-001-000 Taxable 069-053-031-000 Taxable 127-021-038-000 Taxable 127-055-015-000 Taxable 069-053-002-000 Taxable 069-053-032-000 Taxable 127-021-039-000 Taxable 127-055-016-000 Taxable 069-053-003-000 Taxable 069-053-033-000 Taxable 127-021-040-000 Taxable 127-055-017-000 Taxable 069-053-004-000 Taxable 069-053-034-000 Taxable 127-021-041-000 Taxable 127-055-018-000 Taxable 069-053-005-000 Taxable 069-053-035-000 Taxable 127-021-042-000 Taxable 127-055-019-000 Taxable 069-053-006-000 Taxable 069-053-036-000 Taxable 127-022-062-000 Taxable 127-055-020-000 Taxable 069-053-007-000 Taxable 069-053-037-000 Taxable 127-022-063-000 Taxable 127-055-021-000 Taxable 069-053-008-000 Taxable 069-053-038-000 Taxable 127-024-014-000 Taxable 127-055-022-000 Taxable 069-053-009-000 Taxable 069-053-039-000 Taxable 127-024-044-000 Taxable 127-055-023-000 Taxable 069-053-010-000 Taxable 069-053-040-000 Taxable 127-024-045-000 Taxable 127-055-024-000 Taxable 069-053-011-000 Taxable 069-053-041-000 Taxable 127-024-046-000 Taxable 127-055-026-000 Taxable 069-053-012-000 Taxable 069-053-042-000 Taxable 127-025-020-000 Taxable 127-055-027-000 Taxable 069-053-013-000 Taxable 069-053-043-000 Taxable 127-025-036-000 Taxable 127-055-028-000 Taxable 069-053-014-000 Taxable 069-053-044-000 Taxable 127-025-037-000 Taxable 127-055-029-000 Taxable 069-053-015-000 Taxable 069-053-045-000 Taxable 127-046-040-000 Taxable 127-055-030-000 Taxable 069-053-016-000 Taxable 069-053-046-000 Taxable 127-048-006-000 Exempt 127-055-031-000 Taxable 069-053-017-000 Taxable 069-053-047-000 Taxable 127-055-001-000 Taxable 127-055-032-000 Taxable 069-053-018-000 Taxable 069-053-048-000 Taxable 127-055-002-000 Taxable 127-055-033-000 Taxable 127-055-034-000 Taxable
ITEM 2

EXHIBIT A
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* CFD 1
127-055-035-000 Taxable
127-055-036-000 Taxable
127-055-037-000 Taxable
127-055-038-000 Taxable
127-055-039-000 Taxable
127-055-040-000 Taxable
127-055-041-000 Taxable
127-055-042-000 Taxable
127-055-043-000 Taxable
127-055-044-000 Taxable
127-055-045-000 Taxable
127-055-046-000 Taxable
127-055-047-000 Taxable
127-055-048-000 Taxable
127-055-049-000 Taxable
127-055-050-000 Taxable
127-055-051-000 Taxable
127-055-052-000 Exempt
127-055-053-000 Taxable
* May be exempt because it's vacant, or non-residential.

ITEM 2

COUNCIL AGENDA REPORT

CITY COUNCIL
Javier Lopez, Mayor
James Casey, Dist.1
Rosalinda L. Vierra, Dist. 2
Bret Silveira, Dist. 3
Daniel A. Martinez, Dist. 4
MEETING DATE: August 15, 2024
TO: Mayor and City Council
FROM: Douglas D. Dunford, City Manager
CONTACT: Michael R. Beltran II, P.E., Director of Engineering Services/City Engineer [email protected], (209) 538-5775
SUBJECT:

Resolution No. 2024-XXX, Ordering the Levy and Collection of Special Taxes for Fiscal Year 202 4/25 Within the City of Ceres Community Facilities District No. 2 (Public Services)
RECOMMENDED COUNCIL ACTION:

Staff recommends Council approve a resolution ordering the levy and collection of special taxes for fiscal year 202 4/25 within the City of Ceres Community Facilities District No. 2 (Public Services).

I. BACKGROUND:

The City of Ceres has by previous resolutions or other proceedings declared its intent to levy special taxes within Community Facilities District No. 2 for police, fire, and park maintenance under the provisions of the Mello-Roos Community Facility Act of 1982. The special taxes against th e real property are not levied with regard to property values, but rather per parcel of land within said district.

This resolution sets the new adjusted amount of the tax rate and orders its collection. Each year the tax rate can be adjusted by the Consumer Price Index (CPI). The CPI used is titled All Urban Consumers for the San Francisco -Oakland-San Jose area based on all items. The annual value is used in the calculations and the adjustment is not to exceed 4% in any year. The specific CPI to be used was fixed when the district was created in 2002.

This 2023 calendar year annual average CPI was 3.6%, therefore the maximum tax escalation factor of 3.6% is recommended, adjusting the District 2 rate from $1,010.74 to $1,047.79.

The City of Ceres has determined and certifies the special taxes are either exempt from or in compliance with all the provisions of Proposition 218, which was passed by the voters in November 1996. The City of Ceres has further determined the special taxe s are in compliance with all laws pertaining to the levy of such special taxes.

ITEM 3
II. REASONS FOR RECOMMENDATION:

Staff recommends the resolution be adopted in order to continue to offer the appropriate level of service to the districts. Once approved staff can place the rate on the FY 2024/25 tax roll.

III. FISCAL IMPACTS:

If the resolution is adopted, the City will be able to collect the assessments during the 2024/25 fiscal year.

IV. EXISTING POLICY / RELATIONSHIP TO THE STRATEGIC PLAN:

This recommendation is consistent with the Strategic Plan Summary in accordance with “Strategies: Livable Community.”
V. POLICY ALTERNATIVES:

If the City Council does not adopt this resolution, last year’s rates will be collected on all the parcels, creating a budget shortfall in the areas of police, fire, and park maintenance.

VI. INTERDEPARTMENTAL COORDINATION:

N/A
VII. PUBLIC PARTICIPATION:

N/A
VIII. ENVIRONMENTAL REVIEW:

N/A
IX. STEPS FOLLOWING APPROVAL:

Prepare a tax listing based on the new rate for FY 2024/25. Submit the resolution and tax listing to the Assessor of Stanislaus County so that the levy will be placed on the tax roll.

Approved by: ____________________
Douglas D. Dunford,
City Manager
Attachments:

1. Attachment A – Resolution

2. Attachment B – CFD 2 Parcel List
ITEM 3

ATTACHMENT A
RE
SOLUTION NO. 2024-XXX

ORDERING THE

LEVY AND COLLECTION OF SPECIAL TAXES FOR FISCAL
YEAR 2024/25 WITHIN THE CITY OF CERES COMMUNITY FACILITIES DISTRICT NO. 2 (PUBLIC SERVICES)

THE CITY CO
UNCIL
City of Ceres
WHEREAS, th
e City’s Community Facilities District No. 2 (Public Services) (the “District”) was previously established in accordance with and pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”); and
WHEREAS, th
e Council has by previous resolution or other proceedings declared its intent to levy special taxes within the District for certain public services, and determined said special taxes are levied and collected pursuant to the Rate and Method of Apportionment of Special Tax within the District and are not levied with regard to property values; and
WHEREAS, the C
ouncil certifies that the special taxes are not subject to the provisions of California Constitution Article XIII D (“Proposition 218”) as enacted by the voters of the State of California in November, 1996.

NOW, THE
REFORE, BE IT RESOLVED that the City Council of the City of Ceres does hereby order the levy and collection of Special Taxes for Fiscal Year 2024/25 within the City of Ceres Community Facilities District No. 2 (Public Services), for which affect properties are listed in Exhibit A.

PASSED AND ADOP
TED by the Ceres City Council at a special meeting thereof held on the 15th day of August 2024, by the following vote:

AYES: Councilmembers
:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
______
Javier Lopez, Mayor
ATTEST:
_________________
__________
Fallon Martin, City Clerk
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ITEM 3
ITEM 3
APN Billing Status* APN Billing Status* APN Billing Status* APN Billing Status* 039-019-033-000 Taxable 040-095-013-000 Taxable 040-096-019-000 Taxable 086-019-057-000 Taxable 040-094-001-000 Taxable 040-095-014-000 Taxable 040-096-020-000 Taxable 086-019-058-000 Exempt 040-094-002-000 Taxable 040-095-015-000 Taxable 040-096-021-000 Taxable 086-019-059-000 Taxable 040-094-003-000 Taxable 040-095-016-000 Taxable 040-096-022-000 Taxable 086-019-060-000 Taxable 040-094-004-000 Taxable 040-095-017-000 Taxable 040-096-023-000 Taxable 086-019-061-000 Taxable 040-094-005-000 Taxable 040-095-018-000 Taxable 040-096-024-000 Taxable 086-019-062-000 Taxable 040-094-006-000 Taxable 040-095-019-000 Taxable 040-096-025-000 Taxable 086-019-063-000 Taxable 040-094-007-000 Exempt 040-095-020-000 Taxable 040-098-001-000 Taxable 086-019-064-000 Taxable 040-094-008-000 Exempt 040-095-021-000 Taxable 040-098-002-000 Taxable 086-019-065-000 Taxable 040-094-009-000 Exempt 040-095-022-000 Taxable 040-098-003-000 Taxable 086-019-066-000 Taxable 040-094-010-000 Taxable 040-095-023-000 Taxable 040-098-004-000 Taxable 086-019-067-000 Taxable 040-094-011-000 Taxable 040-095-024-000 Taxable 040-098-005-000 Taxable 086-019-068-000 Taxable 040-094-012-000 Taxable 040-095-025-000 Taxable 040-098-006-000 Taxable 086-019-069-000 Taxable 040-094-013-000 Taxable 040-095-026-000 Taxable 040-098-007-000 Taxable 086-019-070-000 Taxable 040-094-014-000 Taxable 040-095-027-000 Taxable 040-098-008-000 Taxable 086-019-071-000 Taxable 040-094-015-000 Taxable 040-095-028-000 Taxable 040-098-009-000 Taxable 086-019-072-000 Taxable 040-094-016-000 Taxable 040-095-029-000 Taxable 040-098-010-000 Taxable 086-019-073-000 Taxable 040-094-017-000 Taxable 040-095-030-000 Taxable 040-098-011-000 Taxable 086-019-074-000 Taxable 040-094-018-000 Taxable 040-095-031-000 Taxable 040-098-012-000 Taxable 040-094-019-000 Taxable 040-095-032-000 Exempt 040-098-013-000 Taxable 040-094-020-000 Taxable 040-095-033-000 Exempt 040-098-014-000 Taxable 040-094-021-000 Taxable 040-096-001-000 Taxable 040-098-015-000 Taxable 040-094-022-000 Taxable 040-096-002-000 Taxable 040-098-016-000 Taxable 040-094-023-000 Taxable 040-096-003-000 Taxable 040-098-017-000 Taxable 040-094-024-000 Taxable 040-096-004-000 Taxable 040-098-018-000 Taxable 040-094-025-000 Taxable 040-096-005-000 Taxable 040-098-019-000 Taxable 040-094-026-000 Exempt 040-096-006-000 Taxable 040-098-020-000 Taxable 040-095-001-000 Taxable 040-096-007-000 Taxable 040-098-021-000 Taxable 040-095-002-000 Taxable 040-096-008-000 Taxable 053-047-023-000 Exempt 040-095-003-000 Taxable 040-096-009-000 Taxable 086-019-047-000 Taxable 040-095-004-000 Taxable 040-096-010-000 Taxable 086-019-048-000 Taxable 040-095-005-000 Taxable 040-096-011-000 Taxable 086-019-049-000 Taxable 040-095-006-000 Taxable 040-096-012-000 Taxable 086-019-050-000 Taxable 040-095-007-000 Taxable 040-096-013-000 Taxable 086-019-051-000 Taxable 040-095-008-000 Taxable 040-096-014-000 Taxable 086-019-052-000 Taxable 040-095-009-000 Taxable 040-096-015-000 Taxable 086-019-053-000 Taxable 040-095-010-000 Taxable 040-096-016-000 Taxable 086-019-054-000 Taxable 040-095-011-000 Taxable 040-096-017-000 Taxable 086-019-055-000 Taxable CFD 2

ATTACHMENT B

EXHIBIT A
ITEM 3
ITEM 3
ITEM 3
ITEM 3
ITEM 3
ITEM 3