Corona City Council
June 18, 2025

Engineer's Report Page 1735 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172310002 $38.86 172310003 $38.86 172310004 $38.86
172310005 $38.86 172311001 $38.86 172311002 $38.86
172311003 $38.86 172311004 $38.86 172311005 $38.86
172311006 $49.22 172311007 $38.86 172311008 $38.86
172311009 $38.86 172311010 $38.86 172311011 $49.22
172311012 $49.22 172311013 $38.86 172311014 $38.86
172311015 $38.86 172311016 $38.86 172311017 $38.86
172311018 $38.86 172311019 $38.86 172312001 $38.86
172312002 $38.86 172312003 $38.86 172312004 $38.86
172312005 $38.86 172312006 $38.86 172312007 $38.86
172312008 $38.86 172320001 $38.86 172320002 $38.86
172320003 $38.86 172320004 $38.86 172320005 $38.86
172320006 $38.86 172320007 $38.86 172320008 $38.86
172320009 $38.86 172320010 $38.86 172320011 $38.86
172320012 $38.86 172320013 $38.86 172320014 $38.86
172320015 $38.86 172320016 $38.86 172320017 $38.86
172320018 $38.86 172320019 $38.86 172320020 $38.86
172320021 $38.86 172320022 $38.86 172321001 $38.86
172321002 $38.86 172321003 $38.86 172321004 $38.86
172321005 $38.86 172321006 $38.86 172321007 $38.86
172321008 $38.86 172321009 $38.86 172321010 $38.86
172321011 $38.86 172321012 $38.86 172321013 $38.86
172321014 $38.86 172321015 $38.86 172321016 $38.86
172322001 $38.86 172322002 $38.86 172322003 $38.86
172322004 $38.86 172322005 $38.86 172322006 $38.86
172322007 $38.86 172322008 $38.86 172322009 $38.86
172322010 $38.86 172322011 $38.86 172322012 $38.86
172322013 $38.86 172323001 $38.86 172323002 $38.86
172323003 $38.86 172323004 $38.86 172323005 $38.86
172323006 $38.86 172323007 $38.86 172323008 $38.86
172323009 $38.86 172323010 $38.86 172323011 $38.86
172324001 $38.86 172324002 $38.86 172324003 $38.86
172324004 $38.86 172324005 $38.86 172324006 $38.86
172324007 $38.86 172324008 $38.86 172324009 $38.86
172324010 $38.86 172324011 $38.86 172325001 $38.86
172325002 $38.86 172325003 $38.86 172325004 $38.86
172325005 $38.86 172325006 $38.86 172325007 $38.86
172325008 $38.86 172325009 $38.86 172325010 $38.86
172325011 $38.86 172325012 $38.86 172325013 $38.86
172325014 $38.86 172325015 $38.86 172325016 $38.86
172325017 $38.86 172325018 $38.86 172325019 $38.86
172325020 $38.86 172325021 $38.86 172325022 $38.86
172325023 $38.86 172325024 $38.86 172325025 $38.86
172325026 $38.86 172325027 $38.86 172325028 $38.86
172325029 $38.86 172325030 $38.86 172325031 $38.86
172325032 $38.86 172330001 $38.86 172330002 $38.86

Engineer's Report Page 1736 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172330003 $38.86 172330004 $38.86 172330005 $38.86
172330006 $38.86 172330007 $38.86 172330008 $38.86
172330009 $38.86 172330010 $38.86 172330011 $38.86
172330012 $38.86 172330013 $38.86 172330014 $38.86
172330015 $38.86 172330016 $38.86 172330017 $38.86
172330018 $38.86 172330019 $38.86 172330020 $38.86
172330021 $38.86 172330022 $38.86 172330023 $38.86
172330024 $38.86 172330025 $38.86 172330026 $38.86
172330027 $38.86 172330028 $38.86 172330029 $38.86
172330030 $38.86 172330031 $38.86 172330032 $38.86
172330033 $38.86 172330034 $38.86 172330035 $38.86
172330036 $38.86 172330037 $38.86 172330038 $38.86
172330039 $38.86 172330040 $38.86 172330041 $38.86
172330042 $38.86 172330043 $38.86 172330044 $38.86
172330045 $38.86 172330046 $38.86 172330047 $38.86
172330048 $38.86 172330049 $38.86 172330050 $38.86
172330051 $38.86 172330052 $38.86 172330053 $38.86
172330054 $38.86 172330055 $38.86 172330056 $38.86
172331001 $38.86 172331002 $38.86 172331003 $38.86
172331004 $38.86 172331005 $38.86 172331006 $38.86
172331007 $38.86 172331008 $38.86 172340001 $38.86
172340002 $38.86 172340003 $38.86 172340004 $38.86
172340005 $38.86 172340006 $38.86 172340007 $38.86
172340008 $38.86 172340009 $38.86 172340010 $38.86
172340011 $38.86 172340012 $38.86 172340013 $38.86
172340014 $38.86 172340015 $38.86 172340016 $38.86
172340017 $38.86 172340018 $38.86 172340019 $38.86
172340020 $38.86 172340021 $38.86 172340022 $38.86
172340023 $38.86 172340024 $38.86 172340025 $38.86
172340026 $38.86 172340027 $38.86 172340028 $38.86
172340029 $38.86 172340030 $38.86 172340031 $38.86
172340032 $38.86 172340033 $38.86 172340034 $38.86
172340035 $38.86 172340036 $38.86 172340037 $38.86
172340038 $38.86 172340039 $38.86 172340040 $38.86
172340041 $38.86 172340042 $38.86 172340043 $38.86
172340044 $38.86 172340045 $38.86 172340046 $38.86
172340047 $38.86 172340048 $38.86 172340049 $38.86
172340050 $38.86 172340051 $38.86 172340052 $38.86
172340053 $38.86 172340054 $38.86 172350001 $38.86
172350002 $38.86 172350003 $38.86 172350004 $38.86
172350005 $38.86 172350006 $38.86 172350007 $38.86
172350008 $38.86 172350009 $38.86 172350011 $38.86
172351001 $38.86 172351002 $38.86 172351003 $38.86
172351004 $38.86 172351005 $38.86 172351006 $38.86
172351007 $38.86 172351008 $38.86 172351009 $38.86
172351010 $38.86 172351011 $38.86 172351012 $38.86

Engineer's Report Page 1737 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172351013 $38.86 172351014 $38.86 172351015 $38.86
172351016 $38.86 172351017 $38.86 172351018 $38.86
172351019 $38.86 172351020 $38.86 172351021 $38.86
172351022 $38.86 172351023 $38.86 172351024 $38.86
172351025 $38.86 172351026 $38.86 172351027 $38.86
172351028 $38.86 172351029 $38.86 172351030 $38.86
172351031 $38.86 172351032 $38.86 172351033 $38.86
172351034 $38.86 172351035 $38.86 172351036 $38.86
172351037 $38.86 172351038 $38.86 172351039 $38.86
172351040 $38.86 172351041 $38.86 172351042 $38.86
172351043 $38.86 172351044 $38.86 172351045 $38.86
172351046 $38.86 172351047 $38.86 172351048 $38.86
172351049 $38.86 172351050 $38.86 172351051 $38.86
172351052 $38.86 172351053 $38.86 172351054 $38.86
172351055 $38.86 172351056 $38.86 172351057 $38.86
172351058 $38.86 172351059 $38.86 172351060 $38.86
172351061 $38.86 172351062 $38.86 172351063 $38.86
172351064 $38.86 172351065 $38.86 172351066 $38.86
172351067 $38.86 172351068 $38.86 172351069 $38.86
172351070 $38.86 172351071 $38.86 172351072 $38.86
172351073 $38.86 172352001 $38.86 172352002 $38.86
172352003 $38.86 172352004 $38.86 172352005 $38.86
172352006 $38.86 172352007 $38.86 172352008 $38.86
172352009 $38.86 172352010 $38.86 172352011 $38.86
172352012 $38.86 172352013 $38.86 172352014 $38.86
172352015 $38.86 172352016 $38.86 172352017 $38.86
172352018 $38.86 172352019 $38.86 172352020 $38.86
172352021 $38.86 172361007 $12.34 172361008 $12.34
172361009 $12.34 172361010 $12.34 172361011 $12.34
172361012 $12.34 172361013 $12.34 172361014 $12.34
172361015 $12.34 172361016 $12.34 172361017 $12.34
172361018 $12.34 172362001 $12.34 172362002 $12.34
172362003 $12.34 172362004 $12.34 172362005 $12.34
172362006 $12.34 172362007 $12.34 172362008 $12.34
172362009 $12.34 172362010 $12.34 172362011 $12.34
172362012 $12.34 172362013 $12.34 172362014 $12.34
172362015 $12.34 172362016 $12.34 172362017 $12.34
172362018 $12.34 172362019 $12.34 172362020 $12.34
172362021 $12.34 172362022 $12.34 172362023 $12.34
172362024 $12.34 172362025 $12.34 172362026 $12.34
172362027 $12.34 172362028 $12.34 172362029 $12.34
172362030 $12.34 172362031 $12.34 172362032 $12.34
172362033 $12.34 172362034 $12.34 172362036 $12.34
172362037 $12.34 172362038 $12.34 172362039 $12.34
172362040 $12.34 172362041 $12.34 172362042 $12.34
172362043 $12.34 172362044 $12.34 172362045 $12.34

Engineer's Report Page 1738 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172362046 $12.34 172362047 $12.34 172362048 $12.34
172362049 $12.34 172362050 $12.34 172362051 $12.34
172362052 $12.34 172362053 $12.34 172362054 $12.34
172362055 $12.34 172362056 $12.34 172362057 $12.34
172362058 $12.34 172362059 $12.34 172362060 $12.34
172362061 $12.34 172362062 $12.34 172362063 $12.34
172362065 $12.34 172362066 $12.34 172362067 $12.34
172362068 $12.34 172362069 $12.34 172362070 $12.34
172362071 $12.34 172362072 $12.34 172362073 $12.34
172362074 $12.34 172362075 $12.34 172362076 $12.34
172362077 $12.34 172362078 $12.34 172362079 $12.34
172362080 $12.34 172362081 $12.34 172362082 $12.34
172362083 $12.34 172362084 $12.34 172362085 $12.34
172362086 $12.34 172362087 $12.34 172362088 $12.34
172362089 $12.34 172362090 $12.34 172363001 $12.34
172363002 $12.34 172363003 $12.34 172363004 $12.34
172363005 $12.34 172363006 $12.34 172363007 $12.34
172363008 $12.34 172363009 $12.34 172363010 $12.34
172363011 $12.34 172363012 $12.34 172363013 $12.34
172363014 $12.34 172363015 $12.34 172363016 $12.34
172363017 $12.34 172363018 $12.34 172363019 $12.34
172363020 $12.34 172363021 $12.34 172363022 $12.34
172363023 $12.34 172363024 $12.34 172363025 $12.34
172363026 $12.34 172363027 $12.34 172363028 $12.34
172372001 $38.86 172372002 $38.86 172372003 $38.86
172372004 $38.86 172372005 $38.86 172372007 $38.86
172372008 $38.86 172372009 $38.86 172372011 $38.86
172372012 $38.86 172372013 $38.86 172372014 $38.86
172372015 $38.86 172372016 $38.86 172372017 $38.86
172372019 $38.86 172372020 $38.86 172372021 $38.86
172372022 $38.86 172372023 $38.86 172372024 $38.86
172372025 $38.86 172372026 $38.86 172372027 $38.86
172372028 $38.86 172372029 $38.86 172372031 $230.54
172372032 $38.86 172372033 $38.86 172372034 $38.86
172372035 $38.86 172372036 $38.86 172372037 $38.86
172372038 $38.86 172372039 $38.86 172372040 $38.86
172372041 $38.86 172372042 $38.86 172372043 $38.86
172372044 $38.86 172372046 $90.66 172372047 $38.86
172372048 $38.86 172372049 $38.86 172372050 $38.86
172372051 $38.86 172372053 $49.22 172372054 $38.86
172372056 $90.66 172372057 $38.86 172372058 $38.86
172372059 $38.86 172372060 $38.86 172372061 $38.86
172372063 $160.60 172372064 $38.86 172372065 $38.86
172372066 $38.86 172372067 $38.86 172372068 $38.86
172372069 $38.86 172372070 $38.86 172372071 $38.86
172372072 $38.86 172372074 $90.66 172372075 $38.86

Engineer's Report Page 1739 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172372076 $38.86 172372077 $38.86 172372078 $38.86
172372079 $38.86 172390001 $778.62 172390006 $201.40
172390007 $201.40 172390008 $345.80 172390009 $115.14
172390010 $115.14 172390011 $201.40 172390012 $201.40
172390013 $201.40 172390014 $105.34 172390015 $76.46
172390016 $105.34 172390017 $345.42 172390018 $316.92
172390019 $633.84 172390020 $576.46 172390021 $173.28
172390022 $288.80 172390023 $489.82 172390024 $201.40
172390025 $489.06 172390026 $201.40 172390027 $172.52
172390028 $201.02 172390029 $201.40 172390030 $88.46
172390031 $115.14 172390032 $115.14 172390033 $201.40
172390034 $287.66 172390035 $172.52 172390036 $230.28
172390037 $107.62 172390038 $107.62 172390039 $107.62
172390040 $107.62 172390051 $546.82 172390056 $804.84
172410007 $948.86 172410009 $1,584.60 172410011 $1,674.66 172420001 $172.14 172420002 $749.74 172420003 $172.90
172420004 $144.40 172420005 $402.80 172420013 $230.28
172420014 $432.44 172420015 $201.02 172420016 $286.90
172420017 $201.02 172420026 $201.02 172420027 $286.52
172420035 $777.48 172420036 $777.48 172420037 $229.90
172420038 $574.56 172420039 $890.72 172420050 $602.68
172420052 $144.40 172420053 $229.90 172430001 $17.20
172430002 $17.20 172430003 $17.20 172430004 $17.20
172430005 $17.20 172430006 $17.20 172430007 $17.20
172430008 $17.20 172430009 $17.20 172430010 $17.20
172430011 $17.20 172430012 $17.20 172430013 $17.20
172430014 $17.20 172430015 $17.20 172430016 $17.20
172430017 $17.20 172430018 $17.20 172430019 $17.20
172430020 $17.20 172430021 $17.20 172430022 $17.20
172430023 $17.20 172430024 $17.20 172430025 $17.20
172430026 $17.20 172430027 $17.20 172430028 $17.20
172430029 $17.20 172430030 $17.20 172430031 $17.20
172430032 $17.20 172430033 $17.20 172430034 $17.20
172430035 $17.20 172430036 $17.20 172440001 $38.86
172440002 $38.86 172440003 $38.86 172440004 $38.86
172440005 $38.86 172440006 $38.86 172440007 $38.86
172440008 $49.22 172440009 $49.22 172440010 $38.86
172440011 $49.22 172440012 $38.86 172440013 $38.86
172440014 $38.86 172440015 $38.86 172440016 $38.86
172440017 $38.86 172440018 $38.86 172440019 $49.22
172440020 $49.22 172440021 $38.86 172440022 $38.86
172440023 $38.86 172440024 $38.86 172440025 $38.86
275160001 $67.36 275160002 $38.86 275160003 $38.86
275160004 $38.86 275160005 $38.86 275160006 $38.86
275160007 $38.86 275160008 $38.86 275160009 $67.36
275161001 $38.86 275161002 $38.86 275161003 $38.86

Engineer's Report Page 1740 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
275161004 $67.36 275161005 $38.86 275161006 $67.36
275161007 $67.36 275161008 $38.86 275161009 $38.86
275161010 $38.86 275162001 $38.86 275162002 $38.86
275162003 $77.72 275162004 $67.36 275163001 $38.86
275163002 $38.86 275163003 $38.86 275163004 $38.86
275163005 $38.86 275163006 $38.86 275163007 $38.86
275163008 $38.86 275163009 $38.86 275163010 $38.86
275163011 $38.86 275163012 $38.86 275163013 $38.86
275163014 $67.36 275164001 $38.86 275164002 $38.86
275164003 $38.86 275164004 $38.86 275164005 $67.36
275164006 $38.86 275164007 $38.86 275164008 $38.86
275164009 $38.86 275164010 $38.86 275164011 $38.86
275164012 $38.86 275164013 $38.86 275164014 $38.86
275164015 $38.86 275164016 $38.86 275164017 $38.86
275164018 $67.36 275164019 $67.36 275165001 $38.86
275165002 $38.86 275165003 $38.86 275165004 $38.86
275165005 $38.86 275165006 $38.86 275165007 $67.36
275165008 $38.86 275165009 $38.86 275165010 $38.86
275165011 $38.86 275165012 $38.86 275165013 $38.86
275165014 $38.86 275165015 $38.86 275165016 $38.86
275165017 $38.86 275165018 $38.86 275165019 $38.86
275165020 $38.86 275170001 $38.86 275170002 $67.36
275170003 $77.72 275170004 $49.22 275170005 $38.86
275170006 $38.86 275170007 $38.86 275171001 $38.86
275171002 $49.22 275171003 $38.86 275171004 $49.22
275171005 $49.22 275171006 $38.86 275171007 $38.86
275171008 $38.86 275171009 $38.86 275171010 $38.86
275171011 $38.86 275171012 $38.86 275171013 $38.86
275171014 $38.86 275171015 $38.86 275171016 $38.86
275172001 $38.86 275172002 $38.86 275172003 $67.36
275172004 $38.86 275172005 $38.86 275172006 $38.86
275172007 $38.86 275172008 $67.36 275172009 $67.36
275172010 $38.86 275172011 $38.86 275172012 $77.72
275172013 $67.36 275172014 $67.36 275172015 $38.86
275172016 $38.86 275172017 $38.86 275172018 $38.86
275172019 $38.86 275172020 $38.86 275172021 $38.86
275172022 $38.86 275172023 $38.86 275173001 $67.36
275173002 $67.36 275173003 $67.36 275173004 $38.86
275173005 $38.86 275173006 $38.86 275173007 $38.86
275173008 $38.86 275173009 $77.72 275173010 $38.86
275173011 $67.36 275173012 $38.86 275173013 $38.86
275173014 $38.86 275173015 $38.86 275173016 $38.86
275173017 $38.86 275173018 $38.86 275180001 $49.22
275180002 $59.58 275181001 $77.72 275181002 $38.86
275181003 $77.72 275181004 $77.72 275181005 $77.72
275181006 $67.36 275181007 $67.36 275181008 $67.36

Engineer's Report Page 1741 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
275181009 $59.58 275181010 $38.86 275181011 $38.86
275181012 $38.86 275181013 $67.36 275181014 $67.36
275181015 $38.86 275190004 $111.38 275190005 $67.36
275190007 $67.36 275190009 $67.36 278120001 $2,027.10
278130001 $2,027.10 278130002 $119.26 278130003 $114.62 278130005 $114.62 278130006 $119.26 278160002 $18.92
278160003 $6.82 278160004 $14.52 278160005 $5.72
278160006 $156.42 278160022 $12.32 278160023 $11.22
278241002 $59.58 278241003 $59.58 278241004 $59.58
278241006 $59.58 278241007 $59.58 278241008 $59.58
278241009 $59.58 278241010 $59.58 278241011 $59.58
278241012 $59.58 278241013 $59.58 278242001 $69.94
278242002 $59.58 278242003 $59.58 278242004 $59.58
278242005 $69.94 278242006 $59.58 278242007 $69.94
278242009 $69.94 278242011 $50.32 279220006 $189.10
279251001 $38.86 279251002 $38.86 279251003 $49.22
279251004 $38.86 279251005 $38.86 279251006 $69.94
279251007 $69.94 279251008 $59.58 279251009 $59.58
279251010 $49.22 279251011 $49.22 279251012 $49.22
279251013 $49.22 279251014 $49.22 279251015 $49.22
279251016 $49.22 279251017 $49.22 279252001 $38.86
279252002 $38.86 279252003 $38.86 279252004 $38.86
279252005 $38.86 279252006 $38.86 279252007 $49.22
279252008 $38.86 279252009 $38.86 279252010 $38.86
279252011 $38.86 279252012 $38.86 279252013 $38.86
279252014 $38.86 279252015 $38.86 279252016 $38.86
279252017 $38.86 279252018 $38.86 279252019 $38.86
279252020 $38.86 279252021 $38.86 279252022 $38.86
279253001 $38.86 279253002 $38.86 279253003 $38.86
279253004 $38.86 279253005 $38.86 279253006 $38.86
279253007 $38.86 279253008 $38.86 279253009 $38.86
279253010 $38.86 279261001 $38.86 279261002 $38.86
279261003 $38.86 279261004 $38.86 279261005 $49.22
279261006 $59.58 279261007 $59.58 279261008 $38.86
279261009 $38.86 279261010 $38.86 279261011 $38.86
279261012 $38.86 279261013 $38.86 279261014 $38.86
279261015 $38.86 279261016 $38.86 279261017 $38.86
279261018 $38.86 279261019 $38.86 279262001 $38.86
279262002 $38.86 279262003 $38.86 279262004 $38.86
279262005 $38.86 279271001 $38.86 279271002 $38.86
279271003 $38.86 279271004 $38.86 279271005 $38.86
279271006 $38.86 279271007 $38.86 279271008 $38.86
279271009 $38.86 279271010 $38.86 279271011 $38.86
279271012 $38.86 279271013 $38.86 279271014 $38.86
279271015 $38.86 279271016 $38.86 279271017 $38.86
279271018 $38.86 279271019 $38.86 279271020 $49.22

Engineer's Report Page 1742 of 2543
68-2311 - LMD 84-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
279271021 $49.22 279271022 $38.86 279272001 $38.86
279272002 $38.86 279272003 $38.86 279272004 $38.86
279272005 $38.86 279272006 $38.86 279272007 $38.86
279272008 $38.86 279272009 $38.86 279272010 $38.86
279272011 $38.86 279272012 $38.86 279272013 $38.86
279272014 $38.86 279272015 $38.86 279273001 $38.86
279273002 $38.86 279273003 $38.86 279273004 $38.86
279273005 $38.86 279273006 $38.86 279273007 $38.86
279273008 $38.86 279273009 $38.86 279273010 $49.22
279273011 $49.22 279273012 $49.22 279273013 $38.86
279273014 $38.86 279273015 $38.86 279281001 $38.86
279281002 $38.86 279281003 $49.22 279281004 $38.86
279281005 $49.22 279281006 $38.86 279281007 $38.86
279281008 $38.86 279281009 $49.22 279282001 $38.86
279282002 $38.86 279282003 $38.86 279282004 $38.86
279282005 $38.86 279282006 $38.86 279282007 $38.86
279282008 $38.86 279282009 $38.86 279282010 $38.86
279282011 $38.86 279282012 $38.86 279282013 $38.86
279282014 $38.86 279282015 $49.22 279421016 $38.86
279421017 $38.86 279421018 $77.72 279421019 $77.72
279421020 $77.72 279421023 $77.72 279421024 $77.72
279421025 $77.72 279421028 $68.46 279421030 $88.08
Parcels 36,774 Levy $2,008,464.92

Engineer's Report Page 1743 of 2543
Appendix B:

Assessment Diagram

Chino
ValleyFwy
wy
RiversideFwy
CA-91ExpressLanes
ElPradoGolf
Course
Crossroads
RiverviewPark
Corona
Municipal
Airport
s
State
91 15
RiversideFwy
C
oronaFwy
RiverTrails
Park
HoleL
HiddenValley
WildlifeArea
Norco
Corona
CoronaFwy
Co
TheRetreat
Arcill
ElCerrito
Lighting Maintenance District No. 84 - 1

Appendix C:

Capital Improvement Projects

City of Corona
Engineer’s Report LMD No. 84-1
Fiscal Year 2026
Capital Improvement Project
With the completion of the LED retrofit in Fiscal Year 2018, the District does not anticipate any major future capital improvement projects for the next several years. As funds allow and the need arises, induction lights will be changed out to LEDs. Street light cabinets will also be evaluated and replaced over the next several years.

Appendix D:

Detached Parcels

City of Corona
Engineer’s Report LMD No. 84-1
Fiscal Year 2026
Detached Parcels
Assessor’s Parcel
Number
Annexation
District
Detachment
Year
119190022 CFD 2016-3 Zone 2 FY 2017
119190025 CFD 2016-3 Zone 2 FY 2017
119190029 CFD 2016-3 Zone 2 FY 2017
115060044 CFD 2016-3 Zone 3 FY 2017
115060046 CFD 2016-3 Zone 3 FY 2017
115060047 CFD 2016-3 Zone 3 FY 2017
115060048 CFD 2016-3 Zone 3 FY 2017
115210025 CFD 2016-3 Zone 4 FY 2017
116320002 CFD 2016-3 Zone 6 FY 2018
116320003 CFD 2016-3 Zone 6 FY 2018
116320015 CFD 2016-3 Zone 6 FY 2018
116320016 CFD 2016-3 Zone 6 FY 2018
116320017 CFD 2016-3 Zone 6 FY 2018
116320028 CFD 2016-3 Zone 6 FY 2018
120040005 CFD 2017-2 FY 2018
120040049 CFD 2017-2 FY 2018
113140009 CFD 2016-3 Zone 8 FY 2019
111053006 CFD 2016-3 Zone 9 FY 2019
114691006 CFD 2016-3 Zone 10 FY 2019
116320008 CFD 2016-3 Zone 12 FY 2019
118140068 CFD 2016-3 Zone 13 FY 2019
118210019 CFD 2016-3 Zone 13 FY 2019
119210026 CFD 2016-3 Zone 13 FY 2019
116310071 CFD 2016-3 Zone 14 FY 2020
116320031 CFD 2016-3 Zone 14 FY 2020
116320032 CFD 2016-3 Zone 14 FY 2020
113420009 CFD 2016-3 Zone 15 FY 2020
118130033 CFD 2016-3 Zone 16 FY 2020
118130034 CFD 2016-3 Zone 16 FY 2020
117270021 CFD 2016-3 Zone 18 FY 2021
117270038 CFD 2016-3 Zone 18 FY 2021
115100046 CFD 2016-3 Zone 19 FY 2021
115415001 CFD 2016-3 Zone 19 FY 2021
115415002 CFD 2016-3 Zone 19 FY 2021
115090008 CFD 2016-3 Zone 21 FY 2021
122061006 CFD 2016-3 Zone 22 FY 2021
120340018 CFD 2016-3 Zone 23 FY 2022
120420063 CFD 2016-3 Zone 24 FY 2022
115590005 CFD 2016-3 Zone 25 FY 2022
113123008 CFD 2016-3 Zone 26 FY 2022
113123009 CFD 2016-3 Zone 26 FY 2022
113360051 CFD 2016-3 Zone 27 FY 2022
113360052 CFD 2016-3 Zone 27 FY 2022
113360054 CFD 2016-3 Zone 27 FY 2022
120300001 CFD 2016-3 Zone 28 FY 2022
120300002 CFD 2016-3 Zone 28 FY 2022

City of Corona
Engineer’s Report LMD No. 84-1
Fiscal Year 2026
Assessor’s Parcel
Number
Annexation
District
Detachment
Year
120300003 CFD 2016-3 Zone 28 FY 2022
120300004 CFD 2016-3 Zone 28 FY 2022
120072006 CFD 2016-3 Zone 29 FY 2022
120072007 CFD 2016-3 Zone 29 FY 2022
120451040 CFD 2016-3 Zone 30 FY 2022
107070078 CFD 2016-3 Zone 32 FY 2023
107070079 CFD 2016-3 Zone 32 FY 2023
107070083 CFD 2016-3 Zone 32 FY 2023
107070084 CFD 2016-3 Zone 32 FY 2023
107070085 CFD 2016-3 Zone 32 FY 2023
115590034 CFD 2016-3 Zone 33 FY 2023
122140012 CFD 2016-3 Zone 34 FY 2023
122140016 CFD 2016-3 Zone 34 FY 2023
122230012 CFD 2016-3 Zone 34 FY 2023
107040005 CFD 2016-3 Zone 35 FY 2024
107040006 CFD 2016-3 Zone 35 FY 2024
107040009 CFD 2016-3 Zone 35 FY 2024
114700001 CFD 2016-3 Zone 36 FY 2024
114700002 CFD 2016-3 Zone 36 FY 2024
114700003 CFD 2016-3 Zone 36 FY 2024
114700004 CFD 2016-3 Zone 36 FY 2024
114700005 CFD 2016-3 Zone 36 FY 2024
114700006 CFD 2016-3 Zone 36 FY 2024
114700007 CFD 2016-3 Zone 36 FY 2024
114700008 CFD 2016-3 Zone 36 FY 2024
114700009 CFD 2016-3 Zone 36 FY 2024
114700010 CFD 2016-3 Zone 36 FY 2024
114700011 CFD 2016-3 Zone 36 FY 2024
114700012 CFD 2016-3 Zone 36 FY 2024
114700013 CFD 2016-3 Zone 36 FY 2024
114700014 CFD 2016-3 Zone 36 FY 2024

RESOLUTION NO. 2025-041

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF CORONA, CALIFORNIA, CONFIRMING THE

DIAGRAM AND ASSESSMENT FOR LIGHTING
MAINTENANCE DISTRICT NO. 84-1 FOR FISCAL YEAR
2026 AND TO DETACH CERTAIN TERRITORY FROM

THE DISTRICT

WHEREAS, on May 7, 2025, the City Council of the City of Corona (the “City Council”) adopted Resolution No. 2025-030, a resolution of intention pursuant to Section 22624 of the Streets and Highways Code, which among other things, scheduled a public hearing on the levy and collection of assessments on the lots and parcels of the assessable property within Lighting Maintenance District No. 84-1 (the “District”) for Fiscal Year 2026 pursuant to the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code (the “Act”) for 6:30 p.m. on June 18, 2025, in the City Council Chambers of the City of Corona, at 400 South Vicentia Avenue, Corona, California; and WHEREAS, notice of said hearing was duly published as required by Sections 22552 and 22553 of said Act; and
WHEREAS, at the time and place of said hearing, as set forth in said resolution of intention, the City Council held the hearing and afforded all interested persons an opportunity to be heard, and considered all oral statements and all written protests or communications made or filed by any interested persons, and at the conclusion of said hearing determined that a majority protest, to wit: written protests filed and not withdrawn by property owners owning more than 50 percent of the area of assessable land within the District, had not been received.

WHEREAS, certain territory that is within the boundaries of the District described in Exhibit “A” attached hereto and incorporate herein by reference (“Detached Properties”) has now been included within or annexed to one or more community facilities districts established by the City of Corona (“CFD’s”); and
WHEREAS, the CFD’s provide the same services to the Detached Properties that were provided by the District; and
WHEREAS, the assessments levied by the District have not been levied on the Detached Properties as of the Detachment Year listed in Exhibit “A” that corresponds to each Assessor’s Parcel Number; and
WHEREAS, the City Council desires to detach the Detached Properties from the District.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF CORONA, CALIFORNIA, AS FOLLOWS:

2 SECTION 1. Findings and Approval of Final Report. The City Council find that:
(a) The foregoing recitals are true and correct;
(b) Compliance has been maintained with all of the applicable requirements of the Act;
(c) A majority protest to the levy and collection of the proposed assessment has not been filed;
(d) The City Council may therefore proceed to confirm the boundary and assessment for the District for Fiscal Year 2026, and order levy and collection of the assessment; (e) The assessment proposed to be levied on the lots and parcels of assessable property within the District for the maintenance and servicing of public lighting facilities during Fiscal Year 2026, as contained in the Final Annual Engineer’s Report prepared by Spicer Consulting Group, LLC on file with the City Clerk (the “Report”), are based on the proportionate special benefit derived by such lots and parcels from the availability of such public lighting facilities;
(f) The proportionate special benefit derived by each such lot or parcel has been determined in relationship to the entirety of the cost of the maintenance and servicing of such public lighting facilities;
(g) Such assessments do not exceed the reasonable cost of the proportional special benefit conferred on each such lot and parcel;
(h) Such assessments will not be increased over the amounts previously approved by the electors of the District or as otherwise permitted by the Act and Article XIIID of the California Constitution; and
(i) Based on the foregoing and the full record before the City Council, the Report as whole and each part thereof are finally approved and confirmed.

SECTION 2. Levy of Assessment. Pursuant to Section 22631 of the Streets and Highways Code, the adoption of this resolution constitutes the levy of the assessment for the maintenance and servicing of public lighting facilities within the District during Fiscal Year 2026, as contained in the Report, and such assessment is hereby levied. The City Clerk is directed to file a certified copy of this resolution together with the diagram and assessment contained in the Report with the County Auditor of the County of Riverside, who, pursuant to Section 22645 of the Streets and Highways Code, shall enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the said assessment.

SECTION 3. Detached Territory. Pursuant to Sections 22605 et seq. of the Streets and Highways Code, the City Council hereby orders the detachment of the Detached Properties from the District. The Detached Properties are described in Exhibit “A” and Appendix D of the Report for the District for Fiscal Year 2026.

3 PASSED, APPROVED AND ADOPTED this 18th day of June, 2025.

Mayor of the City of Corona, California
ATTEST:

City Clerk of the City of Corona, California

4 CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly passed and adopted by the City Council of the City of Corona, California, at its regular meeting thereof held on the 18th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 18th day of June, 2025.

City Clerk of the City of Corona, California
[SEAL]

5 EXHIBIT “A”

DETACHED PROPERTIES
[SEE ATTACHED TWO (2) PAGES]

6 Assessor's Parcel
Number Annexation District Detachment Year
119190022 CFD 2016-3 Zone 2 FY 2017
119190025 CFD 2016-3 Zone 2 FY 2017
119190029 CFD 2016-3 Zone 2 FY 2017
115060044 CFD 2016-3 Zone 3 FY 2017
115060046 CFD 2016-3 Zone 3 FY 2017
115060047 CFD 2016-3 Zone 3 FY 2017
115060048 CFD 2016-3 Zone 3 FY 2017
115210025 CFD 2016-3 Zone 4 FY 2017
116320002 CFD 2016-3 Zone 6 FY 2018
116320003 CFD 2016-3 Zone 6 FY 2018
116320015 CFD 2016-3 Zone 6 FY 2018
116320016 CFD 2016-3 Zone 6 FY 2018
116320017 CFD 2016-3 Zone 6 FY 2018
116320028 CFD 2016-3 Zone 6 FY 2018
120040005 CFD 2017-2 FY 2018
120040049 CFD 2017-2 FY 2018
113140009 CFD 2016-3 Zone 8 FY 2019
111053006 CFD 2016-3 Zone 9 FY 2019
114691006 CFD 2016-3 Zone 10 FY 2019
116320008 CFD 2016-3 Zone 12 FY 2019
118140068 CFD 2016-3 Zone 13 FY 2019
118210019 CFD 2016-3 Zone 13 FY 2019
119210026 CFD 2016-3 Zone 13 FY 2019
116310071 CFD 2016-3 Zone 14 FY 2020
116320031 CFD 2016-3 Zone 14 FY 2020
116320032 CFD 2016-3 Zone 14 FY 2020
113420009 CFD 2016-3 Zone 15 FY 2020
118130033 CFD 2016-3 Zone 16 FY 2020
118130034 CFD 2016-3 Zone 16 FY 2020
117270021 CFD 2016-3 Zone 18 FY 2021
117270038 CFD 2016-3 Zone 18 FY 2021
115100046 CFD 2016-3 Zone 19 FY 2021
115415001 CFD 2016-3 Zone 19 FY 2021
115415002 CFD 2016-3 Zone 19 FY 2021
115090008 CFD 2016-3 Zone 21 FY 2021
122061006 CFD 2016-3 Zone 22 FY 2021
120340018 CFD 2016-3 Zone 23 FY 2022
120420063 CFD 2016-3 Zone 24 FY 2022
115590005 CFD 2016-3 Zone 25 FY 2022
113123008 CFD 2016-3 Zone 26 FY 2022
113123009 CFD 2016-3 Zone 26 FY 2022
113360051 CFD 2016-3 Zone 27 FY 2022
113360052 CFD 2016-3 Zone 27 FY 2022
113360054 CFD 2016-3 Zone 27 FY 2022

7 Assessor's Parcel
Number Annexation District Detachment Year
120300001 CFD 2016-3 Zone 28 FY 2022
120300002 CFD 2016-3 Zone 28 FY 2022
120300003 CFD 2016-3 Zone 28 FY 2022
120300004 CFD 2016-3 Zone 28 FY 2022
120072006 CFD 2016-3 Zone 29 FY 2022
120072007 CFD 2016-3 Zone 29 FY 2022
120451040 CFD 2016-3 Zone 30 FY 2022
107070078 CFD 2016-3 Zone 32 FY 2023
107070079 CFD 2016-3 Zone 32 FY 2023
107070083 CFD 2016-3 Zone 32 FY 2023
107070084 CFD 2016-3 Zone 32 FY 2023
107070085 CFD 2016-3 Zone 32 FY 2023
115590034 CFD 2016-3 Zone 33 FY 2023
122140012 CFD 2016-3 Zone 34 FY 2023
122140016 CFD 2016-3 Zone 34 FY 2023
122230012 CFD 2016-3 Zone 34 FY 2023
107040005 CFD 2016-3 Zone 35 FY 2024
107040006 CFD 2016-3 Zone 35 FY 2024
107040009 CFD 2016-3 Zone 35 FY 2024
114700001 CFD 2016-3 Zone 36 FY 2024
114700002 CFD 2016-3 Zone 36 FY 2024
114700003 CFD 2016-3 Zone 36 FY 2024
114700004 CFD 2016-3 Zone 36 FY 2024
114700005 CFD 2016-3 Zone 36 FY 2024
114700006 CFD 2016-3 Zone 36 FY 2024
114700007 CFD 2016-3 Zone 36 FY 2024
114700008 CFD 2016-3 Zone 36 FY 2024
114700009 CFD 2016-3 Zone 36 FY 2024
114700010 CFD 2016-3 Zone 36 FY 2024
114700011 CFD 2016-3 Zone 36 FY 2024
114700012 CFD 2016-3 Zone 36 FY 2024
114700013 CFD 2016-3 Zone 36 FY 2024
114700014 CFD 2016-3 Zone 36 FY 2024

DATE: 06/18/2025
TO: Honorable Mayor and City Council Members
FROM: Finance Department
2025-236

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

PUBLIC HEARING CONFIRMING THE DIAGRAM AND ASSESSMENT FOR LIGHTING MAINTENANCE DISTRICT NO. 2003-1 FOR FISCAL YEAR 2026
EXECUTIVE SUMMARY:

This staff report asks the City Council to adopt Resolution No. 2025-042. Adopting the recommended resolution is the last step of the annual proceedings for the levy and collection of the special assessment for Lighting Maintenance District No. 2003-1 for Fiscal Year 2026. The City Council will conduct a public hearing to allow all interested parties to make verbal or written comments on the proposed annual assessment.

At the conclusion of the hearing, it is recommended that the City Council adopt the resolution confirming the diagram and assessments for the District for Fiscal Year 2026.

This will constitute the levy of the assessment for the maintenance and servicing of public lighting facilities within the District, in accordance with the Streets and Highways Code.

RECOMMENDED ACTION:

That the City Council adopt Resolution No. 2025-042, confirming the diagram and assessment for Lighting Maintenance District No. 2003-1 for Fiscal Year 2026.

BACKGROUND & HISTORY:

Lighting Maintenance District (LMD) 2003-1 was established in 2003 in accordance with the provisions of the Landscaping and Lighting Act of 1972 (the "1972 Act"). The district's purpose is to provide lighting, maintenance, and operating services for the streetlights, traffic signals, and related appurtenances within its boundaries.

The annual assessments proposed to be levied within the District will pay for the maintenance services during Fiscal Year 2026. The services provided include all necessary operations, administration, capital replacements, and maintenance to keep the above-mentioned improvements in a healthy and satisfactory working condition.

ANALYSIS:

The State of California Street and Highways Code Section 22500 requires an annual review of the assessments levied by the assessment districts formed under the 1972 Act.

An Engineer's Report must be prepared to levy and collect special assessments within such districts, which provide details on the maintained improvements and the estimated budgets for each district.

On April 16, 2025, the City Council adopted Resolution No. 2025-022, to initiate the proceedings to levy and collect assessments for the District for Fiscal Year 2026, appointed Spicer Consulting Group, LLC as the engineer of record, and ordered the preparation of an Engineer's Report for the District.

On May 7, 2025, the City Council adopted Resolution No. 2025-031, to declare the City’s intention to levy and collect assessments within the District for Fiscal Year 2026, approve the preliminary Engineer’s Report (the “Preliminary Report”), and provide a notice of public hearing to consider the proposed assessments. A notice of public hearing was published in the local newspaper on May 23, 2025.

Attached is the final Engineer’s Report (the “Report”) for the District, consistent with the Preliminary Report. The Report includes a detailed description of the existing improvements within the District, the estimated maintenance costs, the method of assessment apportionment for each lot or parcel within the District boundaries, and a diagram showing the boundaries of the District. The Report also provides an analysis of the District’s financial status.

FINANCIAL IMPACT:

The cost of construction, installation, operation, servicing, and maintenance of the District will be funded by the assessments levied and collected within the District. For Fiscal Year 2026, it is projected that the assessment revenues will be sufficient to cover the operating costs for the District during the same fiscal period. The estimated surplus will be added to the capital reserve for future capital improvements within the District.

Below is an overview of the District’s estimated assessment revenues and proposed expenditures for Fiscal Year 2026. The attached Report provides detailed information.

1) Benefit received by non-residents of the District for the major/arterial streetlights, traffic signals, traffic control devices and landscape improvements. This amount is contributed by the City’s General Fund.

ENVIRONMENTAL ANALYSIS:

This action is exempt pursuant to Section 15061(b)(3) of the Guidelines for the California Environmental Quality Act (CEQA), which states that a project is exempt from CEQA if the activity is covered by the common sense exemption that CEQA applies only to projects that have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. This action merely declares the City's intent to levy and collect assessments within the District for Fiscal Year 2026, and there is no possibility that adopting the resolution will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: ERMA MONTANO, SENIOR FINANCIAL ANALYST
REVIEWED BY: KIM SITTON, FINANCE DIRECTOR
ATTACHMENTS:

1. Exhibit 1 – FY 2026 LMD 2003-1 Engineer’s Report

2. Exhibit 2 – Resolution No. 2025-42
Estimated
Costs
Estimated
Assessment
Revenue
General Benefit
Contribution (1)
Estimated
Excess/(Deficit)
Actual
Assessment
YOY % Change
$95,774.50 $127,247.09 $7,102.18 $38,574.77 0.00%

Fiscal Year 2026
Lighting Maintenance District
No. 2003-1
Final Engineer’s Report

Table of Contents
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Sections
i. Introduction i

1. Plans and Specifications 1

2. Cost Estimate 2

3. Method of Apportionment of Assessment 3

4. Assessment Roll 9

5. Assessment Diagram 10
Tables
Table 2-1 Fiscal Year 2026 Cost Estimate 2
Table 3-1 Assessments by Zone 7
Appendices
Appendix A – Assessment Roll
Appendix B – Assessment Diagram
Appendix C – Capital Improvement Projects

i. Introduction Page | i
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
AGENCY: CITY OF CORONA
PROJECT: LIGHTING MAINTENANCE DISTRICT NO. 2003-1
TO: CITY COUNCIL

CITY OF CORONA

STATE OF CALIFORNIA
REPORT PURSUANT TO "LANDSCAPING AND LIGHTING ACT OF 1972" Pursuant to direction from the City Council (the "City Council") of the City of Corona (the "City"), State of California, submitted herewith is the Engineer's Report for Lighting Maintenance District No. 2003-1 (the "Report"), consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscaping and Lighting Act of 1972" (the "Act"), as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2025-022 adopted by the City of Corona City Council, Riverside County, California ordering preparation of the Report for Lighting Maintenance District No. 2003-1 ("LMD No. 2003-1" or the "District"). This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2025, to June 30, 2026.

Section 1 PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improved for the Fiscal Year. The plans and specifications show and describe the existing improvements, and are sufficient in showing and describing the general nature, location and extent of the improvements.

Section 2 A COST ESTIMATE of the improvements to be maintained and/or improved for the mentioned Fiscal Year.

Section 3 A METHOD OF APPORTIONMENT OF ASSESSMENT calculates the receipt of special benefit and the general benefit derived from the installation and maintenance and servicing of the respective improvements located throughout the District, and the methodology used to apportion the total assessment to the properties within the District.

Section 4 An ASSESSMENT ROLL showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the boundaries as shown on the below-referenced Diagram.

Section 5 The ASSESSMENT DIAGRAM of the District. Said Diagram shall show the exterior boundaries of the District.

Reference is made to the County Assessor's Maps for a detailed description of the lines and dimensions of any lots or parcels. The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the Fiscal Year to which the Report applies.

1. Plans and Specifications Page | 1
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Description of Improvements and Services
Generally, the work to be performed consists of the energy and maintenance costs of the 68 streetlights, 59 safety lights, and 13 traffic signals. The City owns and maintains eight traffic signals; three are California Department of Transportation (Caltrans) owned and jointly maintained and two are jointly owned with Riverside County, all within the City and within the boundaries of LMD No. 2003-1.

The existing and proposed streetlight improvements within the District as shown in the City's Streetlight Atlas are or will be owned by the City. The Streetlight Atlas is on file in the office of the City Engineer and is made part of this report to the same extent as if attached hereto.

The existing and proposed traffic signals within the District are or will be owned in the future by the City. The locations of the traffic signals are shown on the Atlas Map on file in the Traffic Division of the office of the City Engineer and are made a part of this report to the same extent as if attached hereto.

Annual costs this year provide for:
 Energy costs for street lighting and traffic signals;  Maintenance costs for street lighting and traffic signals, including staff, inventory, utility markings, maintenance, servicing and repair of all equipment, tools and vehicles, and personnel training;  Equipment and trucks may also be required to maintain this District area. As the District grows, it will be necessary to increase manpower to provide adequate maintenance;
 Reconstruction and repair contracts, including defective service pedestals, vandalism, and circuitry repair;  Engineering and administration (incidental costs), including engineering, noticing, legal expenses, finance department expenses for the processing of revenues and electrical billings, and expenses for the maintenance of atlas maps, monitoring of facilities, and the investigation and implementation of cost savings programs; and  Future capital improvements. (Refer to CIP Program and Appendix C) The class, type, and number of streetlights and traffic lights by Benefit Zone are as follows:

Benefit Zone 1 18 Local Lighting
Benefit Zone 2 50 Major or Arterial Streetlights
Benefit Zone 3 13 Traffic Signals and 59 Safety Lights

2. Cost Estimate Page | 2
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Table 2-1
Fiscal Year 2026 Cost Estimate
Estimated through June 30
Direct Costs
Zone 1 Local
Lighting
Zone 2 Major Arterial
Lighting
Zone 3 Traffic
Lighting Total
Streetlight and Energy Maintenance $2,726 $15,727 $0 $18,454 Traffic Light and Energy Maintenance $0 $0 $50,909 $50,909 Total Direct Costs $2,726 $15,727 $50,909 $69,363

Indirect Costs
City Personnel/Overhead $1,491 $8,599 $11,523 $21,613
County of Riverside Administrative Fees $22 $128 $154 $304 Engineering Costs $332 $1,915 $2,247 $4,495
Total Indirect Costs $1,845 $10,643 $13,924 $26,412

Total Costs $4,571 $26,370 $64,834 $95,775

Collections / Contributions $0 $0
Operating Reserve $0 $0 $0 $0
Capital Replacement ($2,029) ($10,799) $51,403 $38,575
General Benefit $0 ($619) ($6,483) ($7,102)
City Contribution $0 $0 $0 $0
Rounding $0 $0 $0 $0
Total Adjustments ($2,029) ($11,418) $44,920 $31,473
Total Assessment $2,542 $14,952 $109,754 $127,247

Reserve Fund Balance
Beginning Operating Reserve $2,285 $13,185 $32,417 $47,887 Reserve Collection $0 $0 $0 $0
Reserve Contribution $0 $0 $0 $0
Estimated Ending Operating Reserve $2,285 $13,185 $32,417 $47,887

Beginning Capital Replacement Reserve $54,996 $124,067 $560,526 $739,589 Reserve Collection $0 $0 $51,403 $51,403
Reserve Contribution ($2,029) ($10,799) $0 ($12,828)
Estimated Ending Capital Replacement Reserve $52,967 $113,267 $611,929 $778,164

3. Method of Apportionment of Assessment Page | 3
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
California law, including Article XIII D of the Constitution of the State of California and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (the "Omnibus Act"), provide that special assessments, as levied pursuant to the "Landscaping and Lighting Act of 1972," must be based solely on the special benefit properties receive from the work of improvement.

The Act does not specify the method or formula that should be used to apportion the assessment in any special assessment district proceedings. The Corona City Council has retained the firm of Spicer Consulting Group, LLC. for the purpose of assisting them in making an analysis of the facts in the District and recommending to the Corona City Council the correct apportionment of the assessment obligation.

In performing the analysis, it was necessary to identify the benefits that the improvements being financed by the District have or will render to the properties within the boundaries of the District and to determine the extent to which such properties receive a direct and special benefit as distinguished from benefits received by the general public.

Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218 entitled the "Right to Vote on Taxes Act" which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. The costs of the proposed improvements have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are assessed are public street lighting improvements. These improvements generally were installed in connection with the development of the properties within the District and were required by the City as a condition of development.

Article XIII D Section 2(d) defines "District" as follows:
"District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service;"
Article XIII D Section 2(i) defines "Special Benefit" as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute 'special benefit'." Article XIII D Section 4(a) defines "proportional special benefit assessments" as follows:
"An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements which a local government must follow to levy an assessment. In addition to notice, hearing and assessment ballot proceedings, Proposition 218 provides that "only special benefits are assessable" and requires a local government to "separate the general benefits from the special benefits conferred on a parcel." By its nature, most every public improvement financed through an assessment district contains an element of public benefit. The test is:
does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that the portion of the cost of the improvement which benefits the public generally be separated from that portion of the cost of the improvement which specially benefits assessed properties. Proposition 218 provides the previous definition of "special benefit".

3. Method of Apportionment of Assessment Page | 4
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
General Benefit
The street lighting and traffic signal improvements within LMD No. 2003-1 have been or will be installed as conditions of approval for the proposed projects within the District. If these improvements were not installed, the subject projects would not be allowed to be developed.

Approximately 5% of the street lights funded by the District are located at the perimeter/entryway of the District. The street lights located at the perimeter/entryways, in contrast to the remainder of the lights funded by the District, arguably provide some illumination that extends beyond the boundaries of the District that enhances the safety of members of the public unassociated with the assessed parcels, that illuminates traffic or parking on major thoroughfares, or that otherwise provides services to the general public. Although, in general, these street lights exist solely because of the development of assessed parcels, and although the primary purpose of these lights is to provide illumination for assessed parcels, they may provide some level of general benefit in addition to the special benefits provided to the assessed parcels. We estimate that this general benefit constitutes not more than 25% of the total benefit from perimeter/entryway lights. As 25% of the benefit from 5% of the lights constitutes not more than 2% of the total benefit from all improvements operated and maintained by the District, we determine that the total general benefit from operation and maintenance activities will not exceed 2% of operations and maintenance costs.

The traffic signals located throughout the District provide for safety and increases efficiency for the circulation of traffic. The general benefit provided by these traffic signals is equal to the proportionate share of the total average daily trips that do not originate or depart from the areas within the District. Temescal Canyon Road is a major arterial roadway that runs in the north/south direction and is located on the southeast side of the City limits within LMD No. 2003-1. There were several types of reports that were analyzed along the specified roadway. Reports that included the Average Daily Traffic (ADT) as well as the turning movement counts were collected. It was determined from these reports that the ADT for Temescal Canyon Road is 14,632 vehicles per day.

The Crossings Shopping Center (located at Northwest corner of Cajalco Road and Temescal Canyon Road) generates a large amount of daily trips to its location. With movie theaters, shops, and dining, the Crossings Shopping Center is a destination for large quantities of vehicles. Reports including the ADT and turning movement counts were also reviewed at the intersection of Dos Lagos Road and Temescal Canyon Road. Dos Lagos Road is a minor arterial roadway. The number of vehicles detected in these reports that travel northbound were all assumed to travel to the Crossings Shopping Center located off of Cajalco Road, which is a major arterial roadway.

Based on the volume of vehicles entering the road on the south and then exiting on the north, along with all the turning movements within the community, it was determined that 1,465 vehicles travel on Temescal Canyon Road for "cut-through" purposes on a daily basis. This value was used to determine the percentage of vehicles that "cut-through" by dividing it into the total ADT. From this calculation, it was concluded that 90% of vehicles on Temescal Canyon Road travel to the Crossings Shopping Center. Therefore, only 10% of vehicles are utilizing Temescal Canyon Road as a "cut-through." The "cut-through" traffic itself only occurs in the AM hours of the weekdays. During the PM hours as well as the weekends, no "cutthrough" traffic occurs. The increase in volume of vehicles during these times is an increase in trips traveling to the Crossings Shopping Center. It is typical to have more vehicles travel to a shopping center during PM hours and on weekends because that is when most drivers are off of work and have more availability.

To conclude, multiple ADT and turning movement count reports were analyzed at different intersections located along Temescal Canyon Road. From these reports, raw data was collected and used for calculations. The calculations determined that 90% of vehicles traveling on Temescal Canyon Road are traveling to the Crossings Shopping Center and only 10% of the total Temescal Canyon Road traffic is for "cut-through" purposes. Therefore, we estimate that this general benefit constitutes not more than 10% of the total benefit from traffic signals. We determined that the total general benefit from operation and maintenance activities will not exceed 10% of operations and maintenance costs.

3. Method of Apportionment of Assessment Page | 5
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Direct and Special Benefits
Three benefit zones have been established for LMD No. 2003-1. The methods of apportionment, by benefit zone, are as follows:

Benefit Zone 1 consists of all parcels that have street lighting on the street fronting their lots or parcels. The streetlights include not only local streets but could also include collector and major arterials. The same streetlight can provide a dual benefit to the property owner by being both a collector and arterial streetlight. This local lighting is of a direct and special benefit to abutting parcels only as it provides increased property protection, personal safety, visibility, traffic safety, and enhances those areas fronting upon the illuminated street. City standards require street lights to be spaced at intervals based on lumen intensity so all properties receive equal coverage. This results in a special benefit received by each parcel in Benefit Zone 1.

Benefit units were assigned to parcels with local lighting upon property frontage along the illuminated streets as follows:

Parcel Frontage Benefit Unit
0-75' 1
76-150' 2
151-225' 3
226-300' 4
Over 300' 1 per 75'
The dimension of 75 feet was selected as typical frontage for a normal residential lot, since a vast majority of the residential lots in the City have frontage of less than 75 feet. Larger parcels and lots were assigned additional benefit units in 75-foot increments.

For any future condominiums, apartments and mobile home lots within the District which will be individually owned, the local street frontage along the perimeter of these developments will be divided by the number of units or lots within the respective developments and proportionately assigned to each unit or lot.

Isolated parcels within Benefit Zone 1 which do not have streetlights upon their frontage were not assigned Benefit Zone 1 benefit units.

Benefit Zone 2 consists of all the parcels within LMD No. 2003-1, including the area encompassed by Benefit Zone 1. Improvements that benefit the District as a whole are the high intensity lighting of major streets. These lights are much brighter than the local streetlights described in Benefit Zone 1 and provide for both traffic and pedestrian safety on those major streets and intersections that carry traffic generated both within and outside the District engaged in commerce, shopping, and recreational trips. The direct and special benefit provided is an image of a progressive and well-lit District area to outsiders that directly enhances property values District-wide.

An equitable measure of benefit common to residential, commercial and industrial areas is parcel size. The relationship between residential parcels and acreage has been established at four residential lots to one acre based on the general density of the City as a whole.

Using this measure, a normal residential lot was assigned one (1) benefit unit with larger parcels being assigned four (4) benefit units per acre as follows:

Parcel Area Benefit Unit
0-12,000 SF 1
12,001-24,000 SF 2
24,001-36,000 SF 3
36,001 SF – 1 Acre 4
Over 1 Acre 4 per acre
Benefit Zone 2 facilities include, but are not limited to, streetlights located on all or portions of Temescal Canyon Road, Cajalco Road, Weirick Road, and the eastside of Compton Avenue located within the District.

3. Method of Apportionment of Assessment Page | 6
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Benefit Zone 3 consists of all parcels in LMD No. 2003-1. Traffic signals benefit the entire District by allocating time among conflicting movement seeking use of the same physical space. These signals provide for both traffic and pedestrian safety on the major intersections that carry traffic, generated both within and outside the District. The direct and special benefit they provide is an orderly traffic flow that assures safety and movement throughout the District Traffic generation values can be established based on a parcel's land use and area. Benefit Zone 3 benefit units are determined by multiplying a parcel's Benefit Zone 2 benefit units by a traffic generation factor for certain land use as follows, excepting any developed single-family residential parcel regardless of size which will be assessed a traffic generation factor of one.

Land Use Traffic Factor
Developed Single-Family Residential Parcel 1
Developed Multi-Family Parcel 2
Developed Commercial/Industrial Parcel 3

3. Method of Apportionment of Assessment Page | 7
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Whereas, on April 16th, 2025, the City Council under the Act, adopted its Resolution Initiating Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer's Report for LMD No. 2003-1; Whereas, the Resolution of Initiation directed Spicer Consulting Group, LLC to prepare and file a report presenting plans and specifications describing the general nature, location, and extent of improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for LMD No. 2003-1 for the referenced Fiscal Year, a diagram for LMD No. 2003-1 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 2003-1 in proportion to the special benefit received;
Now Therefore, the assessments are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within LMD No. 2003-1 in proportion to the special benefit received.

Table 3-1
Assessments by Zone
The approximate dollar per benefit unit value, by zone, for Fiscal Year 2026, is as follows:

Per Benefit Unit (BU)
Benefit
Zone
Actual
Assessment1
Benefit
Units
Max
Assessment
Actual
Assessment % of Max
1 $2,542 177.25 $140.95 $14.34 10%
2 $14,952 1,587.24 $37.71 $9.42 25%
3 $109,754 3,721.72 $69.49 $29.49 42%
For the specific assessment on each parcel, reference is made to the Assessment Roll beginning at the end of this Section.

To ensure that the District will be able to pay for the costs of the operation, maintenance, and servicing of the streetlights and traffic signals if an increase occurs, there is a maximum rate of assessment for each Benefit Zone which increase annually by the percentage increase in the Consumer Price Index (All Items) for Riverside-San Bernardino-Ontario California Standard Metropolitan Statistical area since the beginning of the preceding Fiscal Year, or by two percent (2.00%), whichever is greater, on July 1, 2004 for Fiscal Year 2005 and on each subsequent July 1 for the Fiscal Year then commencing. The percentage increase in the Consumer Price Index is two and fifty-two hundredths percent (2.52%). Therefore, the maximum rates of assessment per Benefit Zone will increase by 2.52% for FY 2026. The Bureau of Labor Statistics of the United States Department of Labor has discontinued the Los Angeles-Riverside-Orange County, CA Index.

Public Lands
Article XIII D mandates that "parcels within a district that are owned or used by any agency, the State of California, or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit." LMD No. 2003-1 includes one public owned parcel, Assessor's Parcel Number 279- 470-022-9, that is approximately 10.41 gross acres and is owned by the City of Corona. This parcel is to be used as a wastewater treatment plant. The function and use of this public property is not enhanced by the streetlights and traffic signals. Therefore, this parcel is deemed not to benefit, thus receiving a zero assessment.

Annexations
Since the District's formation in 2003, five developments have been annexed into LMD No. 2003-1. 1 Actual levy may differ due to rounding.

3. Method of Apportionment of Assessment Page | 8
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Executed this 18th day of June 2025.

FRANCISCO MARTINEZ JR
PROFESSIONAL CIVIL ENGINEER NO. 84640

ENGINEER OF WORK

CITY OF CORONA

STATE OF CALIFORNIA
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto attached, was filed with me on the _______ day of ____________, 2025, by adoption of Resolution No. 2025-___ by City Council.

CITY CLERK

CITY OF CORONA

STATE OF CALIFORNIA
I HEREBY CERTIFY that the enclosed Engineer’s Reports, together with the Assessment Roll and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Corona, California on the_____ day of ___________, 2025.

CITY CLERK

CITY OF CORONA

STATE OF CALIFORNIA

4. Assessment Roll Page | 9
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
The actual assessment and the amount of the assessment for the Fiscal Year 2026 apportioned to each parcel as shown on the latest equalized roll at the County Assessor's office are listed in Appendix A of this Report. The description of each lot or parcel is part of the records of the County Assessor of the County of Riverside and such records are, by reference, made part of this Report. If any APN identified therein is submitted for collection and identified by the County Auditor/Controller of the County of Riverside to be an invalid parcel number for any fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment, as described in this Report and approved by the City Council.

5. Assessment Diagram Page | 10
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
The District boundary coincides with the boundary of the parcels included within the District as of the time of the adoption of the Resolution of Intention and the initiation of these proceedings.

Reference is made to the County Assessor's Roll and Maps for a detailed description of the lines and dimensions of any lot or parcel.

The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the Fiscal Year to which the Report applies.

An Assessment Diagram is attached hereto in Appendix B, showing the boundaries of LMD No. 2003-1 as the same existed at the time of the adoption of the Resolution of Intention and the initiation of these proceedings.

Appendix A:

Assessment Roll

68-2271 - LMD 2003-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
277020019 $97.88 277020020 $783.12 277020021 $97.88
277020022 $644.70 277020023 $644.70 277020024 $322.34
277020025 $336.68 277020026 $293.66 277221010 $97.88
277221011 $97.88 277221012 $293.66 277221013 $97.88
277221014 $97.88 277221015 $391.56 277221018 $195.78
278060033 $434.58 278060034 $224.46 278060035 $1,177.16 278230071 $1,162.82 278231001 $101.46 278231002 $101.46 278231006 $101.46 278231007 $101.46 278231008 $101.46
278231009 $101.46 278231010 $101.46 278231011 $101.46
278231012 $101.46 278231013 $101.46 278231014 $101.46
278231015 $101.46 278231016 $101.46 278231017 $101.46
278231018 $101.46 278231019 $101.46 278231020 $101.46
278231021 $101.46 278231022 $101.46 278231023 $101.46
278231024 $101.46 278231025 $101.46 278231026 $101.46
278231027 $101.46 278231028 $101.46 278231029 $101.46
278231030 $101.46 278231031 $101.46 278231032 $101.46
278231033 $101.46 278231034 $101.46 278231035 $101.46
278231036 $101.46 278231037 $101.46 278231038 $101.46
278231039 $101.46 278231040 $101.46 278231041 $101.46
278231042 $101.46 278231043 $101.46 278231044 $101.46
278231045 $101.46 278231046 $101.46 278231047 $101.46
278231048 $101.46 278231049 $101.46 278231050 $101.46
278231051 $101.46 278231054 $101.46 279140011 $2,843.76 279140012 $391.56 279140013 $514.86 279450012 $1,076.78 279450025 $978.90 279450028 $10,278.44 279450029 $97.88 279450034 $5,090.28 279450035 $195.78 279450036 $620.54 279450038 $600.96 279450039 $1,183.08 279450040 $600.96 279460024 $195.78 279460025 $1,174.68 279460026 $195.78 279460027 $195.78 279460031 $195.78 279460033 $1,174.68 279460041 $195.78 279460047 $293.66 279460048 $587.34
279460051 $1,174.68 279460054 $391.56 279460055 $293.66 279460056 $293.66 279460058 $6,950.18 279460063 $978.90 279460064 $2,153.58 279460074 $881.00 279460076 $2,055.68 279470009 $1,468.34 279470025 $908.40 279470026 $501.18 279470027 $97.88 279470028 $7,345.64 279470029 $195.78
279481001 $38.90 279481002 $38.90 279481003 $38.90
279481004 $38.90 279481005 $38.90 279481006 $38.90
279481007 $38.90 279481008 $38.90 279481010 $38.90
279481011 $38.90 279481012 $38.90 279481013 $38.90
279481014 $38.90 279481015 $38.90 279481017 $38.90
279481018 $38.90 279481019 $38.90 279481020 $38.90
279481021 $38.90 279481022 $38.90 279481023 $38.90
279481024 $38.90 279481025 $38.90 279481026 $38.90
279481027 $38.90 279481028 $38.90 279481030 $38.90
279481031 $38.90 279481032 $38.90 279481033 $38.90
279481034 $38.90 279481035 $38.90 279481036 $38.90
Assessment Roll

Engineer's Report Page 1776 of 2543
68-2271 - LMD 2003-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
279481037 $38.90 279481039 $38.90 279481040 $38.90
279481041 $38.90 279481042 $38.90 279481043 $38.90
279481044 $38.90 279481045 $38.90 279481046 $38.90
279481048 $38.90 279481049 $38.90 279481050 $38.90
279481051 $38.90 279481052 $38.90 279481053 $38.90
279481054 $38.90 279481055 $38.90 279481057 $38.90
279481058 $38.90 279481059 $38.90 279481060 $38.90
279481061 $38.90 279481062 $38.90 279481063 $38.90
279481064 $38.90 279481066 $38.90 279481067 $38.90
279481068 $38.90 279481069 $38.90 279481070 $38.90
279481071 $38.90 279481072 $38.90 279481073 $38.90
279481074 $38.90 279481075 $38.90 279481076 $38.90
279481077 $38.90 279481078 $38.90 279481079 $38.90
279481080 $38.90 279481081 $38.90 279482001 $38.90
279482002 $38.90 279482003 $38.90 279482004 $38.90
279482005 $38.90 279482006 $38.90 279482007 $38.90
279482008 $38.90 279482009 $38.90 279482011 $38.90
279482012 $38.90 279482013 $38.90 279482014 $38.90
279482015 $38.90 279482016 $38.90 279482017 $38.90
279482018 $38.90 279482019 $38.90 279482021 $38.90
279482022 $38.90 279482023 $38.90 279482024 $38.90
279482025 $38.90 279482026 $38.90 279482028 $38.90
279482029 $38.90 279482030 $38.90 279482031 $38.90
279482032 $38.90 279482033 $38.90 279482034 $38.90
279482036 $38.90 279482037 $38.90 279482038 $38.90
279482039 $38.90 279482040 $38.90 279482041 $38.90
279482042 $38.90 279482043 $38.90 279482044 $38.90
279482045 $38.90 279482046 $38.90 279482047 $38.90
279482048 $38.90 279482049 $38.90 279482050 $38.90
279482052 $38.90 279482053 $38.90 279482054 $38.90
279482055 $38.90 279482056 $38.90 279482057 $38.90
279482058 $38.90 279482059 $38.90 279482061 $38.90
279482062 $38.90 279482063 $38.90 279482065 $38.90
279482066 $38.90 279482067 $38.90 279482069 $38.90
279482070 $38.90 279482071 $38.90 279482073 $38.90
279482074 $38.90 279482075 $38.90 279482076 $38.90
279482077 $38.90 279482078 $38.90 279482079 $38.90
279482080 $38.90 279482081 $38.90 279482082 $38.90
279483001 $38.90 279483002 $38.90 279483003 $38.90
279483004 $38.90 279483005 $38.90 279483006 $38.90
279483007 $38.90 279483008 $38.90 279483010 $38.90
279483011 $38.90 279483012 $38.90 279483013 $38.90
279483014 $38.90 279483015 $38.90 279483016 $38.90
279483017 $38.90 279483019 $38.90 279483020 $38.90
279483021 $38.90 279483022 $38.90 279483023 $38.90
279483024 $38.90 279483025 $38.90 279483026 $38.90

Engineer's Report Page 1777 of 2543
68-2271 - LMD 2003-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
279483028 $38.90 279483029 $38.90 279483030 $38.90
279483031 $38.90 279483032 $38.90 279483033 $38.90
279483034 $38.90 279483035 $38.90 279483037 $38.90
279483038 $38.90 279483039 $38.90 279483040 $38.90
279483041 $38.90 279483042 $38.90 279483043 $38.90
279483044 $38.90 279483046 $38.90 279483047 $38.90
279483048 $38.90 279483049 $38.90 279483050 $38.90
279483051 $38.90 279483052 $38.90 279483053 $38.90
279483054 $38.90 279483055 $38.90 279483056 $38.90
279483057 $38.90 279483059 $29.48 279483060 $38.90
279483061 $38.90 279483062 $38.90 279483063 $38.90
279483064 $38.90 279483065 $38.90 279483066 $38.90
279483067 $38.90 279483068 $38.90 279483069 $38.90
279483070 $38.90 279483072 $38.90 279483073 $38.90
279483074 $38.90 279483075 $38.90 279483076 $38.90
279483077 $38.90 279483078 $38.90 279483079 $38.90
279483081 $38.90 279483082 $38.90 279483083 $38.90
279483084 $38.90 279483085 $38.90 279483086 $38.90
279483087 $38.90 279483088 $38.90 279484001 $38.90
279484002 $38.90 279484003 $38.90 279484004 $38.90
279484005 $38.90 279484006 $38.90 279484007 $38.90
279484009 $38.90 279484010 $38.90 279484011 $38.90
279484012 $38.90 279484013 $38.90 279484014 $38.90
279484015 $38.90 279484016 $38.90 279484017 $38.90
279484018 $38.90 279484019 $38.90 279484020 $38.90
279484022 $38.90 279484023 $38.90 279484024 $38.90
279484025 $38.90 279484026 $38.90 279484027 $38.90
279484028 $38.90 279484029 $38.90 279484030 $38.90
279484031 $38.90 279484032 $38.90 279484034 $38.90
279484035 $38.90 279484036 $38.90 279484037 $38.90
279484038 $38.90 279484039 $38.90 279484040 $38.90
279484041 $38.90 279484042 $38.90 279484043 $38.90
279484044 $38.90 279484045 $38.90 279484047 $38.90
279484048 $38.90 279484049 $38.90 279484050 $38.90
279484051 $38.90 279484052 $38.90 279484053 $38.90
279484054 $38.90 279484055 $38.90 279484056 $38.90
279484057 $38.90 279484059 $38.90 279484060 $38.90
279484061 $38.90 279484062 $38.90 279484063 $38.90
279484064 $38.90 279484065 $38.90 279484066 $38.90
279484067 $38.90 279484068 $38.90 279484069 $38.90
279484070 $38.90 279484072 $38.90 279484073 $38.90
279484074 $38.90 279484075 $38.90 279484076 $38.90
279484077 $38.90 279484078 $38.90 279484079 $38.90
279484080 $38.90 279484081 $38.90 279484082 $38.90
279484084 $38.90 279484085 $38.90 279484086 $38.90
279484087 $38.90 279484088 $38.90 279484089 $38.90

Engineer's Report Page 1778 of 2543
68-2271 - LMD 2003-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
279484090 $38.90 279484091 $38.90 279484092 $38.90
279484093 $38.90 279484094 $38.90 279484095 $38.90
279485001 $38.90 279485002 $38.90 279485003 $38.90
279485004 $38.90 279485005 $38.90 279485006 $38.90
279485007 $38.90 279485008 $38.90 279485009 $38.90
279485010 $38.90 279485011 $38.90 279485012 $38.90
279485013 $38.90 279485014 $38.90 279485015 $38.90
279485016 $38.90 279485019 $38.90 279485020 $38.90
279485021 $38.90 279485022 $38.90 279485023 $38.90
279485024 $38.90 279485025 $38.90 279485027 $38.90
279485028 $38.90 279485029 $38.90 279485030 $38.90
279485031 $38.90 279485032 $38.90 279485033 $38.90
279485034 $38.90 279485036 $38.90 279485037 $38.90
279485038 $38.90 279485039 $38.90 279485040 $38.90
279485041 $38.90 279485042 $38.90 279485043 $38.90
279485045 $29.48 279485046 $38.90 279485047 $38.90
279485048 $38.90 279485049 $38.90 279485050 $38.90
279485051 $38.90 279485052 $38.90 279485054 $38.90
279485055 $38.90 279485056 $38.90 279485057 $38.90
279485058 $38.90 279485059 $38.90 279485060 $38.90
279485061 $38.90 279486001 $38.90 279486002 $38.90
279486003 $38.90 279486004 $38.90 279486005 $38.90
279486006 $38.90 279486007 $38.90 279486008 $38.90
279486009 $38.90 279486010 $38.90 279486011 $38.90
279486012 $38.90 279500001 $38.90 279500002 $38.90
279500003 $38.90 279500004 $38.90 279500005 $38.90
279500006 $38.90 279500007 $38.90 279500008 $38.90
279500009 $38.90 279500010 $38.90 279500011 $38.90
279500012 $38.90 279500013 $38.90 279500014 $38.90
279510001 $38.90 279510002 $38.90 279510003 $38.90
279510004 $38.90 279510005 $38.90 279510006 $38.90
279510007 $38.90 279510008 $38.90 279510009 $38.90
279510010 $38.90 279510011 $38.90 279510012 $38.90
279510013 $38.90 279510014 $38.90 279510015 $38.90
279510016 $38.90 279510017 $38.90 279510018 $38.90
279510019 $38.90 279510020 $38.90 279510021 $38.90
279510022 $38.90 279510023 $38.90 279510024 $38.90
279510025 $38.90 279511001 $38.90 279511002 $38.90
279511003 $38.90 279511004 $38.90 279511005 $38.90
279511006 $38.90 279511008 $38.90 279511009 $38.90
279511010 $38.90 279511011 $38.90 279511012 $38.90
279511013 $38.90 279511014 $38.90 279511015 $38.90
279511016 $38.90 279511018 $38.90 279511019 $38.90
279511020 $38.90 279511021 $38.90 279511022 $38.90
279511023 $38.90 279511024 $38.90 279511025 $38.90
279511026 $38.90 279511027 $38.90 279511028 $38.90

Engineer's Report Page 1779 of 2543
68-2271 - LMD 2003-1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
279511029 $38.90 279511030 $38.90 279511032 $38.90
279511033 $38.90 279511034 $38.90 279511035 $38.90
279511036 $38.90 279511037 $38.90 279511039 $38.90
279511040 $38.90 279511041 $38.90 279511042 $38.90
279511043 $38.90 279511044 $38.90 279520001 $38.90
279520002 $38.90 279520003 $38.90 279520004 $38.90
279520005 $38.90 279520006 $38.90 279520007 $38.90
279520008 $38.90 279520009 $38.90 279520010 $38.90
279520011 $38.90 279520012 $38.90 279520013 $38.90
279520014 $38.90 279520015 $38.90 279520016 $38.90
279520017 $38.90 279520018 $38.90 279520019 $38.90
279520020 $38.90 279520021 $38.90 279520022 $38.90
279520023 $38.90 279530001 $840.48 279530002 $4,689.34
279530003 $4,410.00 279530004 $2,982.20 279530005 $587.34 279530006 $995.72 279530007 $756.92 279530008 $587.34
279530009 $391.56 279530010 $489.44 279530011 $489.44
279530012 $489.44 279530013 $685.22 279530014 $978.90
279530015 $489.44 279530016 $489.44 279530017 $685.22
279530018 $685.22 279530019 $2,029.50 279530020 $2,394.86 279530022 $2,573.82 279530023 $434.58 279530024 $3,063.26 279530025 $4,128.20 279530026 $5,248.00
Totals Parcels 614 Levy $127,240.84

Engineer's Report Page 1780 of 2543
Appendix B:

Assessment Diagram

RimpauAve
EnvoyAve P
u
i
teCreekDr
StateSt
StateS
t
OldTemescalRd
Bel
Ai
rSt
Gilbert
Ave
EChaseDr
ComptonAve
ullertonAve
EOntarioAve
CaliforniaAve
EFoothillPkwy
Coro
na
Fwy
SantiagoHigh
School
CentennialHigh
School
ElCerrito
15 LibertyAve
LibertyAve
BoydAve
lenciaRd
Bedford
C
n
a
yon
Rd
SanctuaryDr
woodDr
RivieraDr
Mo
rales
Way
Bennett
Ave
ViaMiguelSt
Retreat
Pkwy
BedfordMtwy
SWeirickRd
HudsonHouseDr
FairwayDr
SpyglassDr
TamarronDr
ElCerritoRd TemescalCanyonRd
CaliforniaAve
MastersDr
EFoothillPkwy
CajalcoRd
CoronaFwy
EagleGlenGolf
Club
TheCrossings
atCorona
EagleC
anyonR
d
TemescalCanyon
Rd
CoronaFwy
DosLagosGolf
Course
ThePromenade
ShopsatDos
Lagos
Source: Esri, DigitalGlobe, GeoEye, Earthstar Geographics, CNES/Airbus DS, USDA, USGS, AEX, Getmapping, Aerogrid, IGN, IGP, swisstopo, and the GIS User Community
µ
Lighting Maintenance District No. 2003 - 1

Appendix C:

Capital Improvement Projects

Appendix C Capital Improvement Projects
City of Corona
Engineer’s Report LMD No. 2003-1
Fiscal Year 2026
Capital Improvement Project
The six traffic signals along Temescal Canyon in the Dos Lagos area were first activated in 2006. Since that time, several technologies have improved, and the traffic signal infrastructure is beginning to show its age. Additionally, new traffic signals have been constructed along Eagle Glen and Cajalco freeway ramps. Recently, newer camera technology has been deployed at these intersections to facilitate better vehicle detection for traffic signal actuation. Furthermore, High-definition CCTV cameras have been procured for traffic monitoring purposes to replace legacy cameras. These systems have the ability to send live video feeds to City Hall for live monitoring and recording. Due to age and nearby construction, the existing wireless connection to City Hall has failed. As part of a City-Wide Advanced Traffic Management System Phase 3 project, a new communication system is being designed which will include a high speed, high bandwidth fiber optic connection to the Dos-Lagos area. A Capital Improvement Project was appropriated in the amount of $415,000 in Fiscal Year 2019 for the installation of many traffic signal enhancements with approximately $171,280 remaining. The purpose of these remaining funds will be used to construct the high speed fiber optic connection that will provide the area with remote traffic signal diagnostics, video monitoring and enable City Traffic Engineering staff to serve the area more efficiently.

RESOLUTION NO. 2025-042

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF CORONA, CALIFORNIA, CONFIRMING THE

DIAGRAM AND ASSESSMENT FOR LIGHTING
MAINTENANCE DISTRICT NO. 2003-1 FOR FISCAL YEAR
2026

WHEREAS, on May 7, 2025, the City Council of the City of Corona (the “City Council”) adopted Resolution No. 2025-031, a resolution of intention pursuant to Section 22624 of the Streets and Highways Code, which among other things, scheduled a public hearing on the levy and collection of assessments on the lots and parcels of the assessable property within Lighting Maintenance District No. 2003-1 (the “District”) for Fiscal Year 2026 pursuant to the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the Streets and Highways Code (the “Act”) for 6:30 p.m. on June 18, 2025, in the City Council Chambers of the City of Corona, at 400 South Vicentia Avenue, Corona, California; and WHEREAS, notice of said hearing was duly published as required by Sections 22552 and 22553 of said Act; and
WHEREAS, at the time and place of said hearing, as set forth in said resolution of intention, the City Council held the hearing and afforded all interested persons an opportunity to be heard, and considered all oral statements and all written protests or communications made or filed by any interested persons, and at the conclusion of said hearing determined that a majority protest, to wit: written protests filed and not withdrawn by property owners owning more than 50 percent of the area of assessable land within the District, had not been received.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF CORONA, CALIFORNIA, AS FOLLOWS:

SECTION 1. Findings and Approval of Final Report. The City Council find that:
(a) The foregoing recitals are true and correct;
(b) Compliance has been maintained with all of the applicable requirements of the Act;
(c) A majority protest to the levy and collection of the proposed assessment has not been filed;
(d) The City Council may therefore proceed to confirm the boundary and assessment for the District for Fiscal Year 2026, and order levy and collection of the assessment; (e) The assessment proposed to be levied on the lots and parcels of assessable property within the District for the maintenance and servicing of public lighting facilities during Fiscal Year 2026, as contained in the Final Annual Engineer’s Report prepared by Spicer

2 Consulting Group, LLC on file with the City Clerk (the “Report”), are based on the proportionate special benefit derived by such lots and parcels from the availability of such public lighting facilities;
(f) The proportionate special benefit derived by each such lot or parcel has been determined in relationship to the entirety of the cost of the maintenance and servicing of such public lighting facilities;
(g) Such assessments do not exceed the reasonable cost of the proportional special benefit conferred on each such lot and parcel;
(h) Such assessments will not be increased over the amounts previously approved by the electors of the District or as otherwise permitted by the Act and Article XIIID of the California Constitution; and
(i) Based on the foregoing and the full record before the City Council, the Report as whole and each part thereof are finally approved and confirmed.

SECTION 2. Levy of Assessment. Pursuant to Section 22631 of the Streets and Highways Code, the adoption of this resolution constitutes the levy of the assessment for the maintenance and servicing of public lighting facilities within the District during Fiscal Year 2026, as contained in the Report, and such assessment is hereby levied. The City Clerk is directed to file a certified copy of this resolution together with the diagram and assessment contained in the Report with the County Auditor of the County of Riverside, who, pursuant to Section 22645 of the Streets and Highways Code, shall enter on the County Assessment Roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the said assessment.

PASSED, APPROVED AND ADOPTED this 18th day of June, 2025.

Mayor of the City of Corona, California
ATTEST:

City Clerk of the City of Corona, California

3 CERTIFICATION
I, Sylvia Edwards, City Clerk of the City of Corona, California, do hereby certify that the foregoing Resolution was regularly passed and adopted by the City Council of the City of Corona, California, at its regular meeting thereof held on the 18th day of June, 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Corona, California, this 18th day of June, 2025.

City Clerk of the City of Corona, California
[SEAL]

DATE: 06/18/2025
TO: Honorable Mayor and City Council Members
FROM: Finance Department
2025-237

REQUEST FOR CITY COUNCIL ACTION
SUBJECT:

PUBLIC HEARING CONFIRMING THE DIAGRAM AND ASSESSMENT WITHIN ZONES 1, 2, 4, 6, 7, 10, 15, 17, 18, AND 19 OF LANDSCAPE MAINTENANCE DISTRICT NO. 84-2 FOR FISCAL YEAR 2026
EXECUTIVE SUMMARY:

This staff report asks the City Council to adopt Resolution No. 2025-043. Adoption of the recommended resolution is the last step of the annual proceedings for the levy and collection of the special assessment within Zones 1, 2, 4, 6, 7, 10, 15, 17, 18, and 19 of Landscape Maintenance District No. 84-2 for Fiscal Year 2026. The City Council will conduct a public hearing to give all interested parties an opportunity to make verbal or written comments on the proposed annual assessment.

At the conclusion of the hearing, it is recommended that the City Council adopt the said resolution confirming the diagram and assessments for the District for Fiscal Year 2026, which will constitute the levy of the assessment for the maintenance and servicing of public landscaping and appurtenant facilities within the District, in accordance with the Streets and Highways Code.

RECOMMENDED ACTION:

That the City Council adopt Resolution No. 2025-043, confirming the diagram and assessment within Zones 1, 2, 4, 6, 7, 10, 15, 17, 18, and 19 of Landscape Maintenance District No. 84-2 for Fiscal Year 2026.

BACKGROUND & HISTORY:

Zones 1, 2, 4, 6, 7, 10, 15, 17, 18, and 19 of Landscape Maintenance District (LMD) 84- 2 were established in 1986 in accordance with the provisions of the Landscaping and Lighting Act of 1972 (the "1972 Act"). The purpose of the District is to provide landscape maintenance and operating services for the public landscaping and appurtenant facilities within the District's boundaries.

Each zone imposes a different assessment levy based on the benefit areas associated with that zone. The annual assessments proposed to be levied within the District will pay for the maintenance services during Fiscal Year 2026. The services provided include all necessary operations, administration, capital replacements, and maintenance required to keep the above-mentioned improvements in a healthy and satisfactory working condition.

ANALYSIS:

The State of California Street and Highways Code Section 22500 requires an annual review of the assessments levied by the assessment districts formed under the 1972 Act.

An engineer's report must be prepared to levy and collect special assessments within such districts. The Report provides details on the improvements maintained and the estimated budgets for each district.

On April 16, 2025, the City Council adopted Resolution No. 2025-023 to initiate the proceedings to levy and collect assessments for the District for Fiscal Year 2026. They also appointed Spicer Consulting Group, LLC, as the engineer of record and ordered the preparation of an Engineer's Report for the District.

On May 7, 2025, the City Council adopted Resolution No. 2025-032, to declare the City’s intention to levy and collect assessments within the District for Fiscal Year 2026, approve the preliminary Engineer’s Report (the “Preliminary Report”), and provide a notice of public hearing to consider the proposed assessments. A notice of public hearing was published in the local newspaper on May 23, 2025.

Attached is the final Engineer’s Report (the “Report”) as it pertains to the District, which is consistent with the Preliminary Report. The Report includes a detailed description of the existing improvements within the District, the estimated maintenance costs, the method of assessment apportionment for each lot or parcel within the District boundaries, and a diagram showing the boundaries of the District. The Report also provides an analysis of the District’s financial status.

FINANCIAL IMPACT:

The cost of operation, servicing, and maintenance of the District will be funded by the assessments levied and collected within the District.

For Fiscal Year 2026, it is projected that the assessment revenues will be sufficient to cover the operating costs for Zones 1, 2, 7, 10, 15, 17, 18, and 19 within the District during the same fiscal period. The estimated surplus in these zones will be added to the capital reserve for future capital improvement within the District.

It is also projected that the assessment revenues will be insufficient to cover the operating costs for Zones 4 and 6 during the same fiscal period. In Fiscal Year 2026, the estimated operating deficit in Zone 4 is $6,209, which will be covered by a one-time contribution from the capital and operating reserves in the same zone. The current estimated reserve balance in Zone 4 is $324,456 as of June 30, 2024. Based on the Fiscal Year 2026 expenditure budget, the reserve balance will be exhausted in approximately 52 years.

In Fiscal Year 2026, the estimated operating deficit in Zone 6 is $84,397, which will be covered by a one-time contribution from the capital reserve in the same zone. Zone 6 does not have a built-in escalator for the annual levy. The estimated deficit is due to rising costs over the years and the levy not keeping up with the expenditures. The current estimated reserve balance in Zone 6 is $479,801 as of June 30, 2024. Based on the Fiscal Year 2026 expenditure budget, the reserve balance will be exhausted in approximately 5 years.

Below is an overview of the District’s estimated assessment revenues and proposed expenditures for the Fiscal Year 2026. Detailed information can be found in the attached Report.
1) Benefit received by non-residents of the District for the landscape improvements. This amount is contributed by the City’s General Fund.

ENVIRONMENTAL ANALYSIS:

This action is exempt pursuant to Section 15061(b)(3) of the Guidelines for the California Environmental Quality Act (CEQA), which states that a project is exempt from CEQA if the activity is covered by the common sense exemption that CEQA applies only to District Estimated Costs
Estimated
Assessment
Revenue
General Benefit
Contribution (1)
Estimated
Excess/(Deficit)
Actual
Assessment
YOY % Change
Zone 1 $2,032.84 $4,147.36 $0.00 $2,114.52 0.00%
Zone 2 $80,061.11 $80,875.44 $209.09 $1,023.42 0.00%
Zone 4 $99,818.99 $93,609.68 $0.00 ($6,209.31) 0.00%
Zone 6 $399,165.40 $314,768.69 $0.00 ($84,396.71) 0.00% Zone 7 $62,451.73 $78,793.00 $0.00 $16,341.27 0.00%
Zone 10 $1,579,136.87 $2,139,262.93 $0.00 $560,126.06 0.00% Zone 15 $22,859.99 $27,555.68 $0.00 $4,695.69 0.00%
Zone 17 $17,097.16 $22,110.00 $0.00 $5,012.84 0.00%
Zone 18 $31,690.45 $35,980.00 $382.80 $4,672.35 0.00%
Zone 19 $491,715.51 $465,444.00 $34,420.09 $8,148.58 0.00%

projects that have the potential for causing a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. This action merely declares the City's intent to levy and collect assessments within the District for Fiscal Year 2026, and there is no possibility that adopting the resolution will have a significant effect on the environment. Therefore, no environmental analysis is required.

PREPARED BY: ERMA MONTANO, SENIOR FINANCIAL ANALYST
REVIEWED BY: KIM SITTON, FINANCE DIRECTOR
ATTACHMENTS:

1. Exhibit 1 – FY 2026 LMD84-2 Engineer’s Report, as it pertains to the District

2. Exhibit 2 – Resolution No. 2025-043

Fiscal Year 2026
Landscaping Maintenance District
No. 84-2
Final Engineer’s Report

Table of Contents
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Sections
i. Introduction i

1. Plans and Specifications 1

2. Fiscal Year 2026 Cost Estimate 7

3. Method of Apportionment of Assessment 19

4. Assessment Rolls 28

5. Assessment Diagrams 29
Tables
Table 2-1 Benefit Zone 1 7
Table 2-2 Benefit Zone 2 8
Table 2-3 Benefit Zone 4 9
Table 2-4 Benefit Zone 6 10
Table 2-5 Benefit Zone 7 11
Table 2-6 Benefit Zone 10 12
Table 2-7 Benefit Zone 14 13
Table 2-8 Benefit Zone 15 14
Table 2-9 Benefit Zone 17 15
Table 2-10 Benefit Zone 18 16
Table 2-11 Benefit Zone 19 17
Table 2-12 Benefit Zone 20 18
Table 3-1 Annexations 20
Table 3-2 Proposed Assessment Summary 26
Appendices
Appendix A – Assessment Rolls
Appendix B – Assessment Diagrams
Appendix C – Capital Improvement Projects

i. Introduction Page | i
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
AGENCY: CITY OF CORONA
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 84-2
TO: CITY COUNCIL

CITY OF CORONA

STATE OF CALIFORNIA
REPORT PURSUANT TO "LANDSCAPING AND LIGHTING ACT OF 1972" Pursuant to direction from the City Council (the "City Council") of the City of Corona (the "City"), State of California, submitted herewith is the Engineer's Report (the "Report") for the Landscape Maintenance District No. 84-2, consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscaping and Lighting Act of 1972" (the "Act"), as amended, commencing with Section 22500, and which is in accordance with Resolution Nos. 2025-023, 024, 025 adopted by the City of Corona City Council, Riverside County, California ordering preparation of the Report for Landscape Maintenance District No. 84-2 ("LMD No. 84-2" or the "District"). This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2025, to June 30, 2026.

Section 1 PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improved for the Fiscal Year. The plans and specifications show and describe the existing and proposed improvements and are sufficient in showing and describing the general nature, location and extent of the improvements.

Section 2 A COST ESTIMATE of the improvements to be maintained and/or improved for the mentioned Fiscal Year.

Section 3 A METHOD OF APPORTIONMENT OF ASSESSMENT calculates the receipt of special benefit and the general benefit derived from the installation and maintenance and servicing of the respective improvements located throughout the District, and the methodology used to apportion the total assessment to the properties within the District.

Section 4 ASSESSMENT ROLLS showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the boundaries as shown on the below-referenced Diagram. The Assessment Rolls can be found in Appendix A.

Section 5 The ASSESSMENT DIAGRAMS of the District. Said Diagrams shall show the exterior boundaries of the District and the boundaries of any zones within the District. Reference is made to the County Assessor's Maps for a detailed description of the lines and dimensions of any lots or parcels. The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the Fiscal Year to which the Report applies. The Assessment Diagrams can be found in Appendix B.

1. Plans and Specifications Page | 1
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
LMD No. 84-2 consists of 12 Benefit Zones that were all formed in 1986. The types of services provided for Zones 1, 2, 4, 6, 7, 10, 14, 15, and 17 through 20 are the maintenance of parks, slopes, parkways, and open space, including but not limited to: ground cover, shrubs, plants and trees, irrigation systems, graffiti removal, sidewalks and masonry walls, entry monuments, tot lot equipment, fitness circuit equipment, pathway lighting, green space and associated appurtenant facilities. Services provided include all necessary service, operations, administration, capital replacements, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory working condition. The above maintenance and services may be referred to herein as the "Landscape Improvements". Below is a description of each Zone within the boundaries of the District.

Description of the Boundaries and Improvement Services of LMD No. 84-2 Benefit Zone 1 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 The irrigation system, trees, and ground cover within the west parkway of Lincoln Avenue adjacent to the benefit zone. The improvements were required by the conditions of approval for Tract No. 19288 and Tract No.'s 19288-1 through 19288-5.

Benefit Zone 2 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 The irrigation system, trees, and ground cover within the buffer zone along the westerly boundary of the open space designated as Lot "A" within Tract No. 19981 and the Corydon Street parkways. Also to be maintained are the access road and the natural open space of Lot "A.” The improvements were required by the condition of approval for Tract No. 19981.  The irrigation system, trees, and ground cover within the parkway along Corydon Street and open space lot (Lot "A"), within Tract No. 20515. The improvements were required by the condition of approval for Tract No. 20515.  The irrigation system, trees, and ground cover within the parkway along Corydon Street and Lot "C" of Tract No. 21354. The improvements were required by the condition of approval for Tract No. 21354.  The irrigation system, trees, and ground cover within the parkway along Corydon Street, Tract No.'s 27305-1 through 27305-9, and incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 4 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 Parkway irrigation system, trees, and ground cover along Ontario and Fullerton Avenues and Old Temescal Road within the benefit zone. The improvements were required by the condition of approval for Tract No. 19480.  Parkway irrigation system, trees, and ground cover adjacent to the following tracts and along Old Temescal Road and Ontario, Fullerton, and Rimpau Avenues. The improvements were required by the condition of approval for Tract No.'s 19690, 19690-1, and 19690-2.
 Parkway irrigation system, trees, and ground cover along Old Temescal Road and Fullerton and Rimpau Avenues within the benefit zone. The improvements were required by the condition of approval for Tract No. 19688.  Parkway irrigation system, trees, ground cover, and sidewalk within the 12-foot parkways adjacent to Tract No. 22961, along Old Temescal Road and Rimpau Avenue. The improvements were required by the condition of approval for Tract No. 22961.  Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 6 includes all property within Assessment District No. 79-2, located north and south of Route 91 between Cresta Verde and Buchanan Street. The improvements consist of maintaining the following irrigation systems, trees, and ground cover along the following:
 McKinley Street median between Magnolia Avenue and the Rancho El Sobrante de San Jacinto boundary line (approximately 200 feet north of Mt. Humpries Street).
 Promenade Avenue median between 2,000 feet west of McKinley Street and 1,300 feet east of McKinley Street.  Parkway and streetscape landscaping along McKinley Street, between Magnolia Avenue and the Rancho El Sobrante de San Jacinto boundary line, except on the west side between Sampson Avenue and Magnolia Avenue.  Parkway and streetscape landscaping along Promenade Avenue between the Riverside Freeway and Buchanan Street.  Parkway and streetscape landscaping along portions of Buchanan Street adjacent to the area known as Westfield Corona and from Wimbledon Drive to the north boundary of said area.

1. Plans and Specifications Page | 2
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
 Parkway and streetscape landscaping along the north side of Wimbledon Drive from Buchanan Street to Surry Circle; north side of Dartmouth Street from Buchanan Street to Chelsea Way; both sides of Eaton Street between Coventry Way and Astoria; and both sides of Brittany Drive between Newcastle and Promenade Avenue.  Parkway and adjacent slope irrigation, trees, and ground cover along the east side of Mondale Street, between Kennedy Drive and Promenade Avenue; open space Lots 79 and 80 of Tract No. 21213; and the slopes adjacent to the Riverside Freeway.

The improvements were required by the conditions of approval for Tract No. 21213.  Parkway irrigation, trees, and ground cover along the north side of Cresta Road between Harding Road and Promenade Avenue and the southwest side of Collett Avenue between Coolidge Street and Promenade Avenue as were required by the conditions of approval for Tract No. 19191.
 Parkway irrigation, trees, and ground cover along the west side of Collett Avenue between Promenade Avenue, and 400 feet southwest of Cresta Road as were required by the conditions of approval for Tract No. 19666.  Parkway irrigation and ground cover along the northeast side of Cresta Avenue, along Lots 31 through 34 of Tract No. 19191-

2.  Natural conditions within open space Lots 69, 83, 84, and 126 of Tract No. 20775.  The irrigation system and landscape improvements within Lots D and E of Tract No. 23454 and Lots C, D, and E of Parcel Map No. 23376.
 The irrigation system and landscaping within the parkway along the northwesterly side of Buchanan Street from the south side of Dartmouth Street to the north side of Wimbledon Drive. The improvements were required by the condition of approval for Tract No. 24129 and Parcel Map No. 24041.
 The irrigation system and landscaping within the median and parkway along McKinley Street and adjacent to Assessor Parcel Numbers 172-420-002 and 172-420-003. The improvements were required by the condition of approval for Assessor Parcel Numbers 172-420-002 and 172-420-003.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 29876.  Incidental drainage facilities in conjunction with the above landscape improvements.  The improvements are required as set forth by Specific Plan "SP 81-2" and were constructed both under Assessment District No. 79-2, City of Corona, State of California and as conditions of approval for various developments.

Benefit Zone 7 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 The irrigation system, trees, and ground cover constructed as part of the detention basin within Lot 142 of Tract No. 20966; and the parkway and slope landscaping along Ontario Avenue. The improvements were required by the condition of approval for Tract No.'s 20818, 21720, and 20966.
 The irrigation system, trees, and ground cover as part of the detention basin within Lot 1 of Tract No. 19159-1.  The irrigation system and landscape improvements within the common lots adjacent to Ontario Avenue and within Tract No.'s 21203 and 21720.
 Decorative block wall and landscaping in the ten-foot wide landscaping lot along Via Pacifica.  Landscape pockets and landscaping within the decorative wall along Citron Street, between Via Pacifica and the Oak Street Channel.
 The irrigation system and landscape improvements within the parkway adjacent to Tract No. 22535 and along Ontario Avenue, and slope easements located within Lots 1, 27, and 28 of Tract No. 22535.  Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 10 includes two distinct areas that are within Specific Plan "SP 85-2”, as approved by the Corona City Council on September 18, 1985. The improvements to be maintained consist of the following:
 Parkway irrigation system, trees, and ground cover along both sides of Green River Drive, Ridgeline Drive, Serfas Club Drive, Paseo Grande, Montana Ranch Road, and Palisades Drive. Also to be maintained are the lots designated for open space and

1. Plans and Specifications Page | 3
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
the fuel modification zone, including erosion control, plant replacement, and landscaping debris cleanup. The improvements were required by the condition of approval for Tract No. 20872.  The irrigation system, trees, and ground cover within the common area designated as Lot No. 17, Tract No. 12166. The improvements were required by the condition of approval for Tract No. 12166.  Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 14 improvements were a condition of approval for Tract No.'s 20796 and 22579 and consist of maintaining irrigation systems, trees, and ground cover along the following:
 Median, parkway, and streetscape landscaping along Hidden Valley Parkway, McKinley Street, and other public streets.  Flood control detention basins.
 The above improvements were required as set forth by the Woodlake Specific Plan "SP 85-3" approved by the Corona City Council on November 20, 1985 and by the condition of approval for Map No. 20796.  The irrigation system and landscaping within Lots A through D, Tract No. 22579 and those portions of the Hidden Valley Parkway within Tract No. 22579. The improvements were required by the condition of approval for said tract.  The irrigation system and landscaping within Lots F and I, Tract No. 25249. The improvements were required by the condition of approval for Tract No. 25249.
 Median, parkway, and streetscape landscaping along Hidden Valley Parkway, McKinley Street, and other public streets. The improvements were required by the conditions of approval for Tract No. 29595.  Median, parkway, and streetscape landscaping along Stevens Drive. The improvements were required by the conditions of approval for Parcel Map No. 33533.
 Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 15 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 The irrigation system, trees, and ground cover of the parkway along the public right-of-way within Tract No. 20006. The improvements were required by the condition of approval for said tract.  Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 17 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 The irrigation system and landscape improvements within the parkway adjacent to Tract No. 21355 and along Stagecoach Road; slope easements located within Lots 1 through 6 and 192 through 205; and the westerly parkway on Stagecoach Road from the southerly boundary of Tract No. 21355 to Corydon Street.  Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 18 improvements were a condition of approval for specific tracts and consist of maintaining the following:
 The irrigation system and landscaping within the parkway adjacent to Tract No.'s 24716 & 32195; Assessor Parcel Numbers 119-060-018; 119-060-020; and 119-060-022; and along River Road (including the center median area); Lincoln Avenue and Harrington Street; and the riparian habitat area within and adjoining that portion of the Norco Channel within said tract.  Incidental drainage facilities in conjunction with the above landscape improvements.

Benefit Zone 19 consists of various developments within South Corona for which the improvements consist of maintaining the following:
 The irrigation system and landscaping in accordance with the South Corona Community Facilities Plan. These improvements are also referred to as the "South Corona Streetscapes," and includes parkways, medians, and dedications to the City of Corona from past and future South Corona development.
 The irrigation system and landscaping within Lots A and B, Parcel Map No. 22908, and the portion of the westerly Lincoln Avenue parkway fronting said map.
 The irrigation system and landscaping within the easterly Mangular Avenue parkway adjacent to Tract No. 24118.

1. Plans and Specifications Page | 4
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
 The irrigation system and landscaping within the easterly parkway along Oak Avenue, the northeasterly parkway along Chase Drive, adjacent to Tract No. 23434, and within Lots L, M, O, P, Q, R, S, T, and U of Tract No. 23434.  The irrigation system and landscaping within Lots F and G of Tract No. 22707 and that portion of the westerly Mangular Avenue parkway adjacent to said map.
 The irrigation system and landscaping within Lots A and B of Tract No. 20971 and that portion of Fullerton Avenue (formerly Garretson Avenue) parkway fronting said map.
 The irrigation system and landscaping within Lots A, K, and L, Tract No. 24326 and the parkways adjacent to said tract and along Chicago Street and Citrus Way. The improvements were required by the condition of approval for Tract No. 24326.  The irrigation system and landscaping within the parkways adjacent to Tract No. 23861 and along California Avenue.  The irrigation system and landscaping within the parkways adjacent to Tract No.'s 23401-1 and 23401-2, and along California and Chase Avenues; and the bike path adjacent to said tracts and along Chase Avenue.  The irrigation system and landscaping within the parkways adjacent to Tract No. 25009 and along Foothill Parkway, Highgrove Street, and Lot F of Tract No. 25009.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 24533, along the east side of Lincoln Avenue, north side of Foothill Parkway, and west side of Buena Vista Avenue.  The irrigation system and landscaping within the parkways adjacent to Tract No. 24271 and along the west side of Buena Vista Avenue.
 The irrigation system and landscaping within Lots C, D, and J of Tract No. 27199, and the parkways adjacent to said tract and along the north side of Santana Way.
 The irrigation system and landscaping within the parkways adjacent to Tract No.'s 26807, 25466, and 25652C, and along the east side of Fullerton Avenue (formerly Garretson Avenue), south side of Foothill Parkway, both sides of Valencia Avenue, and the north side of Upper Drive.
 The irrigation system and landscaping within the parkways adjacent to Parcel Map No. 25817 and along the east side of Rimpau Avenue (formerly Lester Avenue).
 The irrigation system and landscaping within Lots D, E, F, and I of Tract No. 26012-1 and the parkways adjacent to Tract No.'s 26012-1 and 26012, along the east side of Lincoln Avenue.  The irrigation system and landscaping within Lots C, D, and E, Tract No. 26903-1 and the parkways adjacent to said tract and along the north side of Chase Drive and the east side of Fullerton Avenue.  The irrigation system and landscaping within the parkways adjacent to Tract No. 27504, along the north side of Chase Drive and the east side of Rimpau Avenue (formerly Lester Avenue).  The irrigation system and landscaping within the parkways adjacent to Tract No. 25887, along the north side of Chase Drive and the west side of Rimpau Avenue (formerly Lester Avenue).  The irrigation system and landscaping within parkways on Fullerton and Gilbert Avenues adjacent to Parcel Map 24234, all within Annexation No. 37.
 The irrigation system and landscaping within parkways north of Encanto Street and west of Hudson Avenue adjacent to Tract No. 26062, all within Annexation No. 40.
 The irrigation system and landscaping within parkways adjacent to Parcel Map 26695 located east of Gilbert Avenue, all within Annexation No. 45.
 The irrigation system and landscaping within the parkways adjacent to Tract No.'s 25466 and 25466-1 and along the north side of Upper Drive and the west side of Rimpau Avenue (formerly Lester Avenue), all in Annexation No. 52.  The irrigation system and landscaping within the parkways adjacent to Tract No. 27802, along the north side of Foothill Parkway and the west side of Rimpau Avenue (formerly Lester Avenue), all in Annexation No. 53.  The irrigation system and landscaping within the parkway adjacent to Tract No. 25311R and along the south side of Chase Drive and the north side of Foothill Parkway, all in Annexation No. 54.

1. Plans and Specifications Page | 5
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
 The irrigation system and landscaping within the parkways adjacent to Tract No.'s 27916-1, 27916-2, and 27916-3, along the east side of Lincoln Avenue, all in Annexation No. 55.
 The irrigation system and landscaping within the parkways adjacent to Tract No.'s 23956, 23956-1, and 23956-2, along the west side of Kellogg Avenue, all in Annexation No. 56.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 27860 along the north side of Foothill Parkway, all in Annexation No. 57.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 24272 and Tract No.'s 24272-1 through 24272-8, along the east and west sides of Lincoln Avenue, and along the west side of Buena Vista Avenue, all in Annexation No. 58; and the irrigation system and landscaping within parkways adjacent to Tract No. 25690, along the west side of Lincoln Avenue.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 26117-1, along the north side of Foothill Parkway, all in Annexation No. 59.
 The irrigation system and landscaping within the parkways adjacent to Tract No.'s 25571 and 25571-1 and along the north and south side of Citrus Way, all in Annexation No. 60.  The irrigation system and landscaping within the parkways adjacent to Tract No.'s 27833, 27833-1, and 27833-2, along the west side of Fullerton Avenue, all in Annexation No. 61.  The irrigation system and landscaping within the parkways adjacent to Tract No.'s 25315, 25315-1, 25315-2, and 25315-3, along the east side of Kellogg Avenue and the south side of Santana Way, all in Annexation No. 62.  The irrigation system and landscaping within the parkways adjacent to Tract No.'s 24077, 24077-1, 24077-2, and 24077-3, all in Annexation No. 63.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 25396, along the east side of Rimpau Avenue, and along the west side of California Avenue, all in Annexation No. 64.  The irrigation system and landscaping within the parkways adjacent to Tract No. 24840, along the south side of Valencia Avenue and north side of Upper Drive, all in Annexation No. 65.  The irrigation system and landscaping within the parkways adjacent to Tract No.'s 28177 and 28177-1, and along the south side of Foothill Parkway, the east side of Rimpau Avenue, and the north side of Valencia Avenue, all in Annexation No. 66.  The irrigation system and landscaping within the parkways adjacent to Tract No. 25310R, along the south side of Chase Drive, the east side of Fullerton Avenue, and the north side of Foothill Parkway, all in Annexation No. 67.  The irrigation system and landscaping within the parkways adjacent to Tract No.'s 25468, 25468-1, 25468-2, and 25468-3, along the south side of Foothill Parkway and the west side of California Avenue, all in Annexation No. 68.  The irrigation system and landscaping within the parkways adjacent to Tract No. 26058 and along the south side of Chase Drive and the west side of Fullerton Avenue, all in Annexation No. 69.  The irrigation system and landscaping within the parkways adjacent to Parcel Map No. 26978 and along the east side of Lincoln Avenue, all in Annexation No. 70.
 The irrigation system and landscaping within the parkways adjacent to Tract No. 26238, along the south side of Taber Road, and along the west side of California Avenue, all in Annexation No. 71.  The irrigation system and landscaping within the parkways adjacent to Tract No. 28180, along the south side of Ontario Avenue and the west side of Rimpau Avenue, all in Annexation No. 73.  The irrigation system and landscaping within the parkways adjacent to Tract No. 25917R-1, all in Annexation No. 74.  The irrigation system and landscaping within the parkways adjacent to Tract No. 26807-R, along the east side of Fullerton Avenue, the north side of Valencia Road, and the south side of Foothill Parkway, all in Annexation No. 75.  Incidental drainage facilities in conjunction with the above landscape improvements.

1. Plans and Specifications Page | 6
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Benefit Zone 20 consists of the Mountain Gate Specific Plan and its Amendment ("SPA90-09") Area for which improvements consist of maintaining the following:
 The irrigation system and landscaping within the parkways and medians of the arterial and collector streets, including the additional landscape lots that are proposed to be dedicated along a number of the major streets.  The structure and exterior face of the project theme walls located along the major arterial and collector streets in the planned community.
 Entry monuments and special landscape areas located at the major project entries, secondary project entries, individual subdivision entries, and special landscape areas identified on the Mountain Gate landscape master plan.  The landscaping, bicycle paths, recreational improvements, and open space areas which may be developed and dedicated to the public within the designated estate residential cluster development areas, exclusive of public park areas.  The designated fuel modification areas in the hillside overlay zone of Planning Area 26.  Other improvements which may be accepted by the City Council for maintenance by the landscape maintenance district.  Incidental drainage facilities in conjunction with the above landscape improvements.

Changes in Benefit Zone Boundaries
During the lifetime of the District, several changes have occurred that affect the boundaries of the benefit zones. The plans and specifications for the changes are on file with the City of Corona.

1. Due to the nature, location, and extent of the improvements it has been determined that some benefit zones received the same degree of benefit. Accordingly, these benefit zones have been eliminated by consolidating them with other zones, as follows:
 Benefit Zone 8 was consolidated into Benefit Zone 7.
 Benefit Zone 9 and 13 were consolidated into Benefit Zone 4.  Benefit Zone 11 was consolidated into Benefit Zone 10.

2. Four benefit zones were eliminated for the following reasons:
 Benefit Zones 3 and 5 have been eliminated because the interim detention basins are no longer necessary due to the installation of storm drains.
 Benefit Zone 12 has been eliminated because improvements formerly maintained by the City are now maintained by the Cresta Verde Golf Course.
 Benefit Zone 16 has been eliminated because the interim detention basin is no longer necessary due to the Oak Street Channel improvement. The property maintenance has been turned over to the underlying property owner and all affected property owners were notified of the levy being discontinued.

3. Due to the nature, location, and extent of the improvements, the Mountain Gate Specific Plan Area was detached from Benefit Zone 19 to establish Benefit Zone 20.

2. Fiscal Year 2026 Cost Estimate Page | 7
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications are summarized as follows:

Table 2-1
Benefit Zone 1 - Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $1,111 $387
Maintenance Inspection and Administration $926 $727
Utilities $730 $685
Total Direct Costs $2,767 $1,799
Indirect Costs
County Admin $160 $160
City Personnel/Overhead $76 $49
Engineering Costs $24 $25
Total Indirect Costs $260 $234
Total Costs $3,027 $2,033
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve $1,120 $2,115
Total Adjustments $1,120 $2,115
Total Assessment $4,147 $4,147
Reserve Fund Balances
Beginning Operating Reserve $1,514 $1,016
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $1,514 $1,016
Beginning Capital Replacement Reserve $27,334 $31,325
Reserve Collection $1,120 $2,115
Reserve Contribution $0 $0
Est. Ending Capital Replacement Reserve(2) $28,455 $33,439 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $2,115 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the capital improvement projects by Zone.

2. Fiscal Year 2026 Cost Estimate Page | 8
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-2
Benefit Zone 2 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $53,948 $34,763
Maintenance Inspection and Administration $12,579 $12,963 Utilities $35,500 $30,595
Total Direct Costs $102,027 $78,321
Indirect Costs
County Admin $353 $353
City Personnel/Overhead $1,488 $949
Engineering Costs $430 $438
Total Indirect Costs $2,271 $1,740
Total Costs $104,298 $80,061
Collection/(Contribution)
Operating Reserve ($14,523) $0
Capital Replacement Reserve ($8,690) $1,023
General Benefit(1) ($209) ($209)
City Contribution $0 $0
Total Adjustments ($23,423) $814
Total Assessment $80,875 $80,875
Reserve Fund Balances
Beginning Operating Reserve $52,149 $40,031
Reserve Collection $0 $0
Reserve Contribution ($14,523) $0
Est. Ending Operating Reserve(1) $37,626 $40,031
Beginning Capital Replacement Reserve $8,690 $6,046
Reserve Collection $0 $1,023
Reserve Contribution(2) ($8,690) $0
Est. Ending Capital Replacement Reserve(3) $0 $7,069
(1) The General Benefit Contribution will be applied to Annexation No. 76. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(3) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $1,023 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the capital improvement projects by Zone. There are no anticipated major Capital Improvement Projects planned for Zone 2.

2. Fiscal Year 2026 Cost Estimate Page | 9
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-3
Benefit Zone 4 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $53,406 $51,871
Maintenance Inspection and Administration $13,486 $13,669 Utilities $31,300 $32,400
Total Direct Costs $98,192 $97,940
Indirect Costs
County Admin $284 $284
City Personnel/Overhead $1,722 $1,098
Engineering Costs $487 $497
Total Indirect Costs $2,493 $1,879
Total Costs $100,685 $99,819
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve ($7,075) ($6,209)
Total Adjustments ($7,075) ($6,209)
Total Assessment $93,610 $93,610
Reserve Fund Balances
Beginning Operating Reserve $50,343 $49,909
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $50,343 $49,909
Beginning Capital Replacement Reserve $220,032 $274,546 Reserve Collection $0 $0
Reserve Contribution ($7,075) ($6,209)
Est. Ending Capital Replacement Reserve(2) $212,956 $268,337 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $6,209 is being contributed to subsidize the levy. Please refer to Appendix C for a list of the Capital Improvement projects by Zone.

2. Fiscal Year 2026 Cost Estimate Page | 10
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-4
Benefit Zone 6 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $191,017 $194,470
Maintenance Inspection and Administration $46,939 $46,593 Utilities $109,950 $151,550
Total Direct Costs $347,906 $392,613
Indirect Costs
County Admin $1,155 $1,155
City Personnel/Overhead $5,785 $3,692
Engineering Costs $1,672 $1,705
Total Indirect Costs $8,612 $6,552
Total Costs $356,518 $399,165
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve ($42,053) ($84,397)
Total Adjustments ($42,053) ($84,397)
Total Assessment $314,465 $314,769
Reserve Fund Balances
Beginning Operating Reserve $178,259 $199,583
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $178,259 $199,583
Beginning Capital Replacement Reserve $331,172 $280,218 Reserve Collection $0 $0
Reserve Contribution ($42,053) ($84,397)
Est. Ending Capital Replacement Reserve(2) $289,119 $195,821 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $84,397 is being contributed to subsidize the levy. Please refer to Appendix C for a list of the Capital Improvement projects by Zone. There are no anticipated major Capital Improvement Projects planned for Zone 6.

2. Fiscal Year 2026 Cost Estimate Page | 11
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-5
Benefit Zone 7 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $39,667 $33,410
Maintenance Inspection and Administration $11,739 $10,904 Utilities $17,000 $16,300
Total Direct Costs $68,406 $60,614
Indirect Costs
County Admin $488 $488
City Personnel/Overhead $1,450 $925
Engineering Costs $416 $425
Total Indirect Costs $2,354 $1,838
Total Costs $70,760 $62,452
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve $8,033 $16,341
Total Adjustments $8,033 $16,341
Total Assessment $78,793 $78,793
Reserve Fund Balances
Beginning Operating Reserve $35,380 $31,226
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $35,380 $31,226
Beginning Capital Replacement Reserve $156,217 $194,442 Reserve Collection $8,033 $16,341
Reserve Contribution $0 $0
Est. Ending Capital Replacement Reserve(2) $164,250 $210,783 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $16,341 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the Capital Improvement projects by Zone. There are no anticipated major Capital Improvement Projects planned for Zone 7.

2. Fiscal Year 2026 Cost Estimate Page | 12
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-6
Benefit Zone 10 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $1,000,431 $857,160
Maintenance Inspection and Administration $286,766 $272,972 Utilities $332,975 $411,350
Total Direct Costs $1,620,172 $1,541,482
Indirect Costs
County Admin $1,186 $1,186
City Personnel/Overhead $39,356 $25,092
Engineering Costs $11,153 $11,376
Total Indirect Costs $51,695 $37,654
Total Costs $1,671,867 $1,579,137
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve $467,396 $560,126
Total Adjustments $467,396 $560,126
Total Assessment $2,139,263 $2,139,263
Reserve Fund Balances
Beginning Operating Reserve $835,934 $789,568
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $835,934 $789,568
Beginning Capital Replacement Reserve $7,757,160 $8,388,289 Reserve Collection $467,396 $560,126
Reserve Contribution $0 $0
Est. Ending Capital Replacement Reserve(2) $8,224,556 $8,948,415 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $560,126 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the Capital Improvement projects by Zone.

2. Fiscal Year 2026 Cost Estimate Page | 13
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-7
Benefit Zone 14 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $247,481 $255,393
Maintenance Inspection and Administration $79,207 $73,604 Utilities $89,000 $160,850
Debt Service $0 $0
Total Direct Costs $415,688 $489,847
Indirect Costs
County Admin $969 $969
City Personnel/Overhead $10,815 $6,896
Engineering Costs $3,119 $3,182
Total Indirect Costs $14,903 $11,047
Total Costs $430,591 $500,894
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve $158,839 $88,536
General Benefit(1) ($767) ($767)
Total Adjustments $158,072 $87,770
Total Assessment $588,663 $588,663
Reserve Fund Balances
Beginning Operating Reserve $215,296 $250,447
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(2) $215,296 $250,447
Beginning Capital Replacement Reserve $1,921,884 $2,145,320 Reserve Collection $158,839 $88,536
Reserve Contribution $0 $0
Est. Ending Capital Replacement Reserve(3) $2,080,723 $2,233,857 (1) The General Benefit Contribution will be applied to Annexation No. 78. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(3) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $88,536 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the Capital Improvement projects by Zone.

2. Fiscal Year 2026 Cost Estimate Page | 14
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-8
Benefit Zone 15 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $20,995 $17,173
Maintenance Inspection and Administration $4,241 $4,114 Utilities $2,500 $1,000
Total Direct Costs $27,736 $22,287
Indirect Costs
County Admin $103 $103
City Personnel/Overhead $507 $324
Engineering Costs $143 $146
Total Indirect Costs $753 $573
Total Costs $28,489 $22,860
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve ($933) $4,696
Total Adjustments ($933) $4,696
Total Assessment $27,556 $27,556
Reserve Fund Balances
Beginning Operating Reserve $14,245 $11,430
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $14,245 $11,430
Beginning Capital Replacement Reserve $120,002 $147,731 Reserve Collection $0 $4,696
Reserve Contribution ($933) $0
Est. Ending Capital Replacement Reserve(2) $119,068 $152,426 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $4,696 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the Capital Improvement projects by Zone. There are no anticipated major Capital Improvement Projects planned for Zone 15.

2. Fiscal Year 2026 Cost Estimate Page | 15
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-9
Benefit Zone 17 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $15,745 $11,666
Maintenance Inspection and Administration $4,221 $3,586 Utilities $4,300 $1,300
Total Direct Costs $24,266 $16,552
Indirect Costs
County Admin $166 $166
City Personnel/Overhead $407 $260
Engineering Costs $117 $119
Total Indirect Costs $690 $545
Total Costs $24,956 $17,097
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve ($2,846) $5,013
Total Adjustments ($2,846) $5,013
Total Assessment $22,110 $22,110
Reserve Fund Balances
Beginning Operating Reserve $12,478 $8,549
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $12,478 $8,549
Beginning Capital Replacement Reserve $12,780 $22,274
Reserve Collection $0 $5,013
Reserve Contribution ($2,846) $0
Est. Ending Capital Replacement Reserve(2) $9,934 $27,287 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $5,013 is allocated for Capital Replacement Reserves.. Please refer to Appendix C for a list of the Capital Improvement projects by Zone. There are no anticipated major Capital Improvement Projects planned for Zone 17.

2. Fiscal Year 2026 Cost Estimate Page | 16
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-10
Benefit Zone 18 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $25,809 $17,847
Maintenance Inspection and Administration $6,584 $5,837 Utilities $11,800 $7,165
Total Direct Costs $44,193 $30,849
Indirect Costs
County Admin $230 $230
City Personnel/Overhead $655 $418
Engineering Costs $189 $193
Total Indirect Costs $1,074 $841
Total Costs $45,267 $31,690
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve ($8,904) $4,672
General Benefit(1) ($383) ($383)
Total Adjustments ($9,287) $4,290
Total Assessment $35,980 $35,980
Reserve Fund Balances
Beginning Operating Reserve $22,634 $15,845
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(2) $22,634 $15,845
Beginning Capital Replacement Reserve $50,068 $60,706
Reserve Collection $0 $4,672
Reserve Contribution ($8,904) $0
Est. Ending Capital Replacement Reserve(3) $41,164 $65,378 (1) The General Benefit Contribution will be applied to Annexation Nos. 80 & 81. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(3) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $4,672 is allocated for Capital Replacement Reserves. Please refer to Appendix C for a list of the Capital Improvement projects by Zone. There are no anticipated major Capital Improvement Projects planned for Zone 18.

2. Fiscal Year 2026 Cost Estimate Page | 17
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-11
Benefit Zone 19 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $139,452 $178,020
Maintenance Inspection and Administration $75,118 $61,864 Utilities $193,975 $221,650
Total Direct Costs $408,545 $461,534
Indirect Costs
County Admin $1,474 $2,680
City Personnel/Overhead $8,563 $5,460
Engineering Costs $2,467 $2,517
Interfund Loan $4,997 $19,525
Total Indirect Costs $17,501 $30,181
Total Costs $426,046 $491,716
Collection/(Contribution)
Operating Reserve $69,221 $8,149
Capital Replacement Reserve $0 $0
General Benefit Contribution(1) ($29,823) ($34,420)
City Contribution $0 $0
Total Adjustments $39,398 ($26,272)
Total Assessment $465,444 $465,444
Reserve Fund Balances
Beginning Operating Reserve ($98,081) $28,587
Reserve Collection $69,221 $8,149
Reserve Contribution $0 $0
Est. Ending Operating Reserve(2) ($28,860) $36,735
Beginning Capital Replacement Reserve $0 $0
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Capital Replacement Reserve(3) $0 $0
(1) A General Benefit of 7% for Zone 19 was determined as a result of a Prop 218 balloting procedure in FY 2024. Therefore, the City will Contribute $34,420 to offset the General Benefit portion towards the Zone reducing the overall deficit the Zone is incurring. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy. For FY 2026, $8,149 is allocated for Operating Reserves. (3) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. There are no anticipated major Capital Improvement Projects planned for Zone 19.

2. Fiscal Year 2026 Cost Estimate Page | 18
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 2-12
Benefit Zone 20 – Budget
Estimated through June 30
Direct Costs FY 2025 FY 2026
Contract Services $363,963 $363,575
Maintenance Inspection and Administration $144,453 $135,986 Utilities $302,188 $513,500
Total Direct Costs $810,604 $1,013,061
Capital Improvement Projects
Capital Projects $0 $750,000
Total Indirect Costs $0 $750,000
Indirect Costs
County Admin $1,020 $1,020
City Personnel/Overhead $19,661 $12,535
Engineering Costs $5,669 $5,783
Total Indirect Costs $26,350 $19,338
Total Costs $836,954 $1,782,398
Collection/(Contribution)
Operating Reserve $0 $0
Capital Replacement Reserve $231,744 ($713,700)
Total Adjustments $231,744 ($713,700)
Total Assessment $1,068,698 $1,068,698
Reserve Fund Balances
Beginning Operating Reserve $295,792 $516,199
Reserve Collection $0 $0
Reserve Contribution $0 $0
Est. Ending Operating Reserve(1) $295,792 $516,199
Beginning Capital Replacement Reserve $2,517,172 $2,693,031 Reserve Collection $231,744 $0
Reserve Contribution $0 ($713,700)
Est. Ending Capital Replacement Reserve(2) $2,748,916 $1,979,331 (1) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy.
(2) The Capital Replacement Reserve Fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve Fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs. For FY 2026, $750,000 is scheduled, but not allocated, for Capital Projects. Please refer to Appendix C for a list of the Capital Improvement projects by Zone.

3. Method of Apportionment of Assessment Page | 19
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled the "Right to Vote on Taxes Act," which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new substantive and procedural requirements for the formation and administration of assessment districts. Proposition 218 provides that all existing, new, or increased assessments must comply with Proposition 218's new substantive and procedural requirements unless the assessment is "grandfathered" as one of the four categories of assessments that existed on or before November 6, 1996, and is therefore exempted from the "procedures and approval process" set forth in Proposition 218, including the requirement to separate general benefit from special benefit.

Two of the four categories of assessments that are "grandfathered" under Proposition 218 and are relevant to the District are:

1. Any assessment imposed exclusively to finance the capital cost or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

For purposes of applying the first exception, Proposition 218 does not define the term "streets"; however, based upon the opinions of public agency officials, attorneys and assessment engineers, as well as language in the Proposition 218 Omnibus Implementation Act (Government Code §§ 53750 et seq.) and the court's reasoning in Howard Jarvis Taxpayers Association v. City of Riverside, 73 Cal.App.4th 679 (1999), it has been determined that the term "streets" includes median and parkway landscaping, traffic signals, safety lighting, and street lighting, and all other public improvements located within the street right-of-way, since assessments for these types of improvements are traditionally appropriate, non-abusive special assessments. The improvements and services financed by LMD No. 84-2 constitute physical parts of the right-of-way in which the street is located, contribute to road and sidewalk safety, and provide for drainage and treatment of runoff. Therefore, the assessments levied by LMD No. 84-2 (other than the assessments for the Post Proposition 218 Annexations, defined below) are grandfathered under the first exception, and thus the "procedures and approval process" set forth in Proposition 218, including the requirement to separate general benefit from special benefit, do not apply.

The second exception to the application of Proposition 218 also applies to LMD No. 84-2, because the District was initiated by a petition signed by the property owners within the District boundaries at the time it was formed and, therefore, the assessments are exempt from the "procedures and approval process" set forth in Proposition 218, including the requirement to separate general benefit from special benefit.

Even if assessments are initially "grandfathered" under Proposition 218 and thus exempt from the substantive and procedural requirements of Proposition 218, if the assessments are increased in the future the City will need to comply with the provisions of Proposition 218 for that portion of the increased assessment formula (e.g., CPI increase). Additionally, although the assessments levied within LMD No. 84-2 are considered "grandfathered", the City has determined that it is appropriate to ensure that the assessments levied against properties that were annexed to LMD No. 84-2 after the passage of Proposition 218 comply with the "procedures and approval process" set forth in Proposition 218, including the requirement to separate general benefit from special benefit. The City has identified the following annexations to LMD No. 84-2 as annexations that were approved after the passage of Proposition 218 (collectively "Post 218 Annexations"):

3. Method of Apportionment of Assessment Page | 20
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Table 3-1
Annexations
Annexation Year
Annexation
Number Zone Property Annexed
2013 85 20 TT 34760
2013 84 10 TT 35590R
2007 83 14 PM 33761
2006 82 14 PM 33533
2005 81 18 TR 32195
2005 80 18 APN 119-060-018, -020, -022
2004 79 14 TR 29595
2001 78 14 PM 30197
2001 77 6 TR 29876
1997 76 2 TR 27305-8, -9
Proposition 218 defines "assessment" as "any levy or charge upon real property by an agency for a special benefit conferred upon the real property," (California Constitution, Article XIII D, §2(b)). A special assessment, sometimes called a "benefit assessment," is a charge generally levied upon parcels of real property to pay for benefits the parcels receive from local improvements. Special assessments are levied according to statutory authority granted by the Legislature or, in some instances, local charters.

Distinguishing among taxes, fees and assessments can be difficult and often depends on the context in which the distinction is made.

For example, taxes, assessments, and property-related fees all may be imposed on property. The key feature that distinguishes an assessment from a tax, fee, or charge is the existence of a special benefit to real property. Without identifying a special benefit, there can be no assessment.

Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements which a local government must follow to levy an assessment. In addition to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that "only special benefits are assessable" and requires a local government to "separate the general benefits from the special benefits conferred on a parcel." There is no statutory definition or judicially approved formula for calculating general benefit. For purposes of this Report, general benefits are benefits from improvements or services that are not special in nature, are not particular and distinct, and are not over and above the benefits received by other properties. Proposition 218 defines "special benefit" as "a particular and distinct benefit over and above general benefits conferred on real property located in the District or to the public at large. General enhancement of property value does not constitute ‘special benefit’."
By its nature, most every public improvement financed through an assessment district contains an element of public benefit. The test is: does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that the portion of the cost of the improvements which benefits the public generally (i.e., general benefits) be separated from the portion of the cost of the improvements which specially benefits assessed properties (i.e., special benefits).

The actual assessment and the amount of the assessment for the Fiscal Year 2026 apportioned to each parcel as shown on the latest equalized roll at the County Assessor's office are listed in Appendix A. The description of each lot or parcel is part of the records of the County Assessor of the County of Riverside and such records are, by reference, made part of this Report.

3. Method of Apportionment of Assessment Page | 21
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
General Benefit
Post 218 Annexations
As explained above, the assessments levied within LMD No. 84-2 (other than the Post 218 Annexations) are considered "grandfathered" and thus the substantive and procedural requirements of Proposition 218, including the requirement to separate general benefit from special benefit, do not apply. However, with respect to assessments levied against properties included within the Post 218 Annexations, the City has determined that the Landscape Improvements maintained within the Post 218 Annexations by each benefit zone (other than the Nominal General Benefit Annexations, defined and discussed below) provide negligible general public benefit in that each benefit zone is comprised of separate and discrete neighborhoods for which the Landscape Improvements were installed. The Landscape Improvements do not extend beyond the perimeter of the boundary of each of those discrete neighborhoods. Additionally, other than the Nominal General Benefit Annexations discussed below, the improvements financed by LMD No. 84-2 for the Post 218 Annexations do not include any Landscape Improvements in the parkway areas fronting each discrete neighborhood. ln other words, all of the Landscape Improvements financed by LMD No. 84-2 for the Post 218 Annexations are located entirely within the interior areas of the developments that comprise and are included in the Post 218 Annexations.

As further explained in the Direct and Special Benefit section, the Landscape Improvements within the Post 218 Annexations provide a direct advantage only to the properties that are within the boundaries of each discrete neighborhood/benefit zone. Although the discrete neighborhoods that comprise each benefit zone could be accessed by the public at large, the Landscape Improvements within the Post 218 Annexations that are financed by LMD No. 84-2 were specifically designed, located and created to provide additional and improved public resources exclusively for real property within the Post 218 Annexations and not the public at large.

Other properties that are located outside each benefit zone do not enjoy the unique proximity, access, views and other special benefit factors discussed below under Direct and Special Benefit. Moreover, since all properties within each benefit zone have equal access and opportunity to enjoy the Landscape Improvements within the Post 218 Annexations that are financed by District assessments, all properties within each benefit zone benefit equally from the Landscape Improvements and the costs and expenses for the landscaping maintenance and services are appropriately apportioned on a per parcel or a per acre basis. Based upon the foregoing, the City has concluded that there is no measurable general benefit associated with the Landscape Improvements financed with the assessments levied against properties within the Post 218 Annexations (other than the Nominal General Benefit Annexations discussed below).

Nominal General Benefit Annexations
In reviewing the location and extent of the specific landscaped areas and improvements within the Post 218 Annexations that are funded by the District assessments and the proximity and relationship to properties to be assessed, it has been determined that the following annexation areas include landscape improvements within the parkway areas fronting the developments that comprise and are included in the Post 218 Annexations: Annexation 76 to Zone 2 (TR 27305-8 & 9), Annexation 78 to Zone 14 (PM 30197), Annexation 80 to Zone 18 (APN Nos. 119-060-18, -020, -022), and Annexation 81 to Zone 18 (TR 32195) (collectively, "Nominal General Benefit Annexations"). At the time of annexation of these developments, the improvements to be financed by the District assessments were considered local improvements that were required to be installed in connection with the development of properties within these annexation areas. Similar to the Post 218 Annexations, the Landscape Improvements within the Nominal General Benefit Annexations that are financed by District assessments were specifically designed, located, and created to provide additional and improved public resources for real property within the Nominal General Benefit Annexations and not the public at large.

Similar to the Post 218 Annexations, the majority of the Landscape Improvements (see discussion below regarding the Landscape Improvements within frontage parkway areas) provided and maintained within the Nominal General Benefit Annexations do not extend beyond the perimeter of the boundary of each discrete neighborhood that comprises the annexation area and are located entirely within the interior areas of the developments that comprise and are included in the Nominal General Benefit Annexations. As such, the interior Landscape Improvements within the Nominal General Benefit Annexations provide a direct advantage only to the properties that are within the boundaries of each annexation area. Although the developments that comprise and are included in the Nominal General Benefit Annexations could be accessed by the public at large, the Landscape Improvements within these annexation areas that are financed by District assessments were specifically designed, located, and created to provide additional and improved public resources for real property within the Nominal General Benefit Annexations and not the public at large. Other properties that are located outside each benefit zone do not enjoy the unique proximity, access, views, and other special benefit factors discussed in the Direct and Special Benefit section.

3. Method of Apportionment of Assessment Page | 22
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
However, as indicated above, the assessments levied within the Nominal General Benefit Annexations also provide and maintain Landscape Improvements within the parkway areas fronting the developments that comprise and are included in the Nominal General Benefit Annexations. Since these parkway areas are readily accessible and viewable by the public at large, there may be some general benefit enjoyed by the general public as a result of the Landscape Improvements located and maintained in these parkway areas. In the absence of the assessments, the Landscape Improvements would not be provided or maintained within the Nominal General Benefit Annexations at the enhanced level or standard that the Landscape Improvements are currently provided and maintained. The maintenance, upkeep, and repair of such parkway Landscape Improvements would be reduced to the minimal standard necessary for public health and safety. As such, the maintenance of the Landscape Improvements within the parkway areas fronting each annexation area to the current enhanced level and standard of maintenance has a direct and particular impact or special benefit only on those properties within the Nominal General Benefit Annexations and any maintenance or services beyond that which is required to ensure the safety and protection of the general public and property, has no identifiable benefit to the public at large or properties outside these annexations. The general benefit derived from the maintenance of the Landscape Improvements within the parkway areas fronting the Nominal General Benefit Annexations can be quantified as the cost that the City would incur to provide the minimal level of maintenance and services necessary for public health and safety. The costs incurred to maintain the Landscape Improvements within the parkway areas fronting the Nominal General Benefit Annexations over and above this minimum level of service would provide a direct advantage only to the properties within the Nominal General Benefit Annexations and is considered to be a special benefit.

In the absence of the assessments levied by LMD No. 84-2, the City would typically provide only weed abatement and erosion control services for parkway areas. These services would typically be provided twice annually. This level of service provides for public safety and avoids negative impacts on adjacent roadways and vehicles traveling on those roadways, but results in a far less visually pleasing environment than is created with the enhanced level of service currently provided to the parkway areas within the Nominal General Benefit Annexations. The cost to provide the baseline weed abatement and erosion control level of service is approximately $0.02 per square foot, twice a year, for parkway areas. The general benefit is determined by multiplying the weed abatement and erosion control service costs by the square footage of these parkway areas. Since the baseline services, unlike the enhanced level of service that is provided as a result of the District assessments, provide some benefits to the general public and to the neighborhoods outside of the benefit zones, the cost of providing this baseline service is treated as the cost of general benefits from landscape maintenance services. Utilizing these per square foot costs and the square footages of the parkway areas in the Nominal General Benefit Annexations, the current estimated general benefit costs calculated for the frontage parkway areas within Annexation 76 to Zone 2 is $209.09, within Annexation 78 to Zone 14 is $766.66, within Annexation Zones 80 and 81 to Zone 18 is $382.80, and within Zone 19 is $34,420.09. These general benefit costs are identified as the "General Benefit Contribution" in the applicable Zone budgets in Section 2 (Cost Estimate) of this Report and will be credited to those properties included within the Nominal General Benefit Annexations. Funding for these general benefit costs will be provided by the City's General Fund.

Direct and Special Benefit
The types of services provided within LMD No. 84-2 is the maintenance of parks, slopes, parkways, and open space, including but not limited to: ground cover, shrubs, plants and trees, irrigation systems, graffiti removal, sidewalks and masonry walls, entry monuments, tot lot equipment, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, capital replacement and maintenance required to keep the above-mentioned improvements in a healthy, vigorous and satisfactory working condition.

As explained above, the assessments levied within LMD No. 84-2 (other than the Post 218 Annexations) are considered "grandfathered" and thus the substantive and procedural requirements of Proposition 218, including the requirement to separate general benefit from special benefit, do not apply. However, with respect to assessments levied against properties included within the Post 218 Annexations, particular direct and special benefit is provided by the Landscape Improvements which include, but are not limited to, enhanced aesthetics of areas within the benefit zones providing additional desirability for potential buyers, a more pleasant environment to walk, drive, live, and work for property owners in addition to controlling dust and potential erosion. The primary function of these Landscape Improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding development within the individual benefit zones for which the improvements were constructed and installed. These improvements are an integral part of the physical environment of parcels within the benefit zones, and if the improvements were not properly maintained, it is these parcels that would be negatively affected. In addition, the landscape improvements serve as a physical buffer as well as a sound reduction or buffer between the roadways and the properties in the

3. Method of Apportionment of Assessment Page | 23
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
benefit zones, as well as a physical buffer and openness between properties within the benefit zones. The improvements installed in connection with the development of the parcels constituting the benefit zones would not be necessary or required without the development of those parcels within the District.

The assessment revenue derived from real property in each benefit zone is expended only on the Landscape Improvements in that benefit zone. The Landscape Improvements are located in close proximity to the real property within each benefit zone that is subject to the assessments and provide a direct advantage to the property in the benefit zone in that the improvements funded by the assessments are directly provided only to the real property in each benefit zone. Other than the Nominal General Benefit Annexations, the Landscape Improvements do not extend beyond the perimeter of the boundary of each discrete neighborhood that comprises a benefit zone and are located entirely within the interior areas of each neighborhood. In the absence of the assessments, the Landscape Improvements would not be provided or maintained within LMD No. 84-2 and the maintenance, upkeep, and repair of such Landscape Improvements would be reduced to the minimal standard necessary for public health and safety. Therefore, the assessments provide and fund Landscape Improvements that are over and above what otherwise would be provided. The fact that the Landscape Improvements are over and above what otherwise would be provided, combined with the unique proximity and access to the Landscape Improvements enjoyed by real property within LMD No. 84-2, demonstrates that the assessments provide a direct advantage and special benefit to real property within LMD No. 84-2.

Method of Apportionment
Pursuant to the Landscaping and Lighting Act of 1972 and Article XIII D of the Constitution of the State of California, all parcels that have special benefit conferred upon them as a result of the maintenance and operation of improvements shall be identified and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operation of the improvements. Only parcels that receive direct special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

To proportionally allocate special benefit to each parcel, it is necessary to correlate each property's proportional benefit to other properties that benefit from the improvements and services being funded: In order to do this, the assessment methodology assigns each parcel a number of benefit units based on its land use. One benefit unit is defined as the special benefit allocable to a single family home.

Single Family Residential Property - The method of apportionment assigns each fully subdivided single family residential dwelling one benefit unit.

Multi-Family Residential Property - This land use classification identifies residential developments that typically have 60% fewer people per dwelling unit than single family residential property and therefore have been assigned to 0.60 benefit unit, per dwelling.

Commercial Property - The method of apportionment assigns benefit units by multiplying the overall acreage by five benefit units per acre, (based on the typical number of residential property in an acre of typical development).

Benefit Zones 1, 2, 4, 7, 15, 17, and 18 - Prior to total development and the recordation of tract maps, the benefit will be assessed according to the number of lots, units, or acreage within the tentative tract map.

Benefit Zone 6 - As development occurs and prior to total development, each undeveloped parcel will be assessed the number of projected benefit units in accordance with SP 81-2.

Benefit Zone 10 - Currently, there are approximately 0.97 acres of undeveloped property and one parcel classified as reserved development within this zone. The Assessor's Parcel Number is 102-370-009.

A reserved development designation was assigned to Assessor's Parcel Number 102-370-009 under SP 85-2. Other than for mining purposes, development of Assessor's Parcel Number 102-370-009, approximately 80 acres, is not anticipated at this time.

Benefit Zone 14 - SP 85-3 (Tract No. 20796) and Tract No. 22579 created approximately 2,553 residential units of varying densities and 12.3 acres of commercial support. The updated total projected build-out is approximately 2,350 units. This benefit zone is at near build-out status and nearly all benefit units have been assessed.

Benefit Zone 19 - Benefit Zone 19 consists of various developments within South Corona. The method of assessment is based on approximately 3,700 benefit units with a residential dwelling equal to one benefit unit.

3. Method of Apportionment of Assessment Page | 24
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Benefit Zone 20 - SPA90-09 proposes 3,248 residential units of varying densities, 15.1 acres of commercial developments, and 15.8 acres of quasi-public land use. Currently, there are 2,754 residential units, 10.1 acres of commercial development, and 6.91 acres of quasi-public land use. At the present time the benefit zone maintains 62.47 acres of landscaping.

Prior Proposition 218 Proceedings for Rate Increase
Benefit Zone 1 – In 2001, due to increased maintenance costs and low reserves, a special election was held to increase Benefit Zone 1 from $22.54 per assessment unit to $33.54 per assessment unit (an $11.00 increase per assessment unit). The proposed increase failed to receive a majority ballot approval. Consequently, the trees and turf suffered considerably due to the lack of irrigation.

Maintenance and operating service costs were reduced to eliminate tree trimming, replacement, and any landscape enhancement. In 2012, the turfgrass was removed and decomposed granite (“DG”) was installed to help further reduce maintenance costs.

Benefit Zone 4 - After a failed election in 2002, the City received many complaints from property owners within Benefit Zone 4 due to the condition of the landscape. Therefore, the City again conducted a special election pursuant to the provisions of Proposition 218 for Benefit Zone 4 in July of 2003. The proposed increase for Benefit Zone 4 was from $75.00 to $138.00 ($63.00 per assessment unit).

In order to provide sufficient funds from the levy and collection of assessments within the benefit zone in future Fiscal Years to pay increasing costs due to inflation, it was proposed that the assessments levied on assessable parcels of property in Benefit Zone 4 should be subject to annual increases in future years, commencing in Fiscal Year 2007, by the percentage increase, if any, in the Consumer Price Index, All Items, Riverside-San Bernardino-Ontario ("CPI") or three percent (3%), whichever is less. Benefit Zone 4 received a favorable majority vote and the charge per assessment unit was increased from $75.00 to $138.00 commencing in Fiscal Year 2007. The maximum assessment per benefit unit for Benefit Zone 4 will escalate two and fifty two one hundredths percent (2.52%), which represents the lesser of percentage increase in the CPI for Fiscal Year 2026, making the maximum assessment per benefit unit $215.71.

Benefit Zone 10 - After a failed election in 2007, the City received many complaints from property owners within Benefit Zone 10 due to the condition of the landscape. On April 2, 2008, the City Council, in response to input from residents, approved a petition and reballot process to allow for property owners to re-vote. The procedure required signed petitions from at least 25% of the properties within the benefit zone to trigger a re-vote. This requisite equated to approximately 725 signed petitions from the record property owners indicating their intended support of the proposed annual levy increase from $335.61 to $540.00 per assessment unit. Benefit Zone 10 met the required minimum number of petitions favoring the re-ballot process, and a public hearing on the proposed levy increase was scheduled for June 18, 2008. Benefit Zone 10 received a favorable majority vote and the charge per assessment unit was increased for Fiscal Year 2009. The rate per assessment unit for Benefit Zone 10, is subject to an annual increase in future Fiscal Years, commencing Fiscal Year 2012, by the percentage increase, if any, in the Consumer Price Index, All Items, RiversideSan Bernardino-Ontario or two percent (2%), whichever is less. The maximum assessment per benefit unit, for Benefit Zone 10 will escalate two and zero one hundredths percent (2.00%), which represents the lesser of percentage increase in the CPI for Fiscal Year 2026, making the maximum charge assessment per benefit unit $701.99.

Benefit Zone 14 - After two failed elections, the irrigation and maintenance in Benefit Zone 14 was reduced due to lack of funding, causing the landscape areas to deteriorate. In order to revitalize declined areas and keep up with inflation and rising costs, this benefit zone underwent a third Proposition 218 ballot proceeding on August 28, 2007. Benefit Zone 14 received a favorable majority vote and the charge per benefit unit was increased from $100 to $230 in Fiscal Year 2009. The rate per benefit unit for Benefit Zone 14 is subject to an annual increase in future Fiscal Years, commencing Fiscal Year 2013, by the percent increase, if any, in the Consumer Price Index, All Items, Riverside-San Bernardino-Ontario or two percent (2%), whichever is less. The maximum assessment per unit for Benefit Zone 14, escalate two and zero one hundredths percent (2.00%), which represents the lesser of percentage increase in the CPI for Fiscal Year 2026, making the maximum assessment per benefit unit $293.13.

The landscaped and irrigated areas increased to approximately 31.44 acres in Fiscal Year 2009 and due to the increase in the assessment, a phased capital improvement program was implemented to revitalize areas that had been subjected to previous years' cutbacks. This phased program started in Fiscal Year 2009 with the first year's allocation of approximately $636,000. Of this amount, $450,000 was borrowed from Fund 289, to be paid back over 10 years at 4.2% interest. The loan was paid in full in Fiscal Year 2019.

Benefit Zone 19 - The 1996-97 Notice of Public Meeting and Hearing noticed (and subsequently confirmed by the City Council) a $7.00 per benefit unit per Fiscal Year increase from $107.00 to a maximum of $126.00 per year. Therefore, Fiscal Year 2015 and future years' annual levy for maintenance expenses will be the same as the prior Fiscal Year 2014 levy of $126.00 per benefit unit (at the maximum). Since this benefit zone is lacking an inflation factor in its assessment methodology, the maintenance costs will

3. Method of Apportionment of Assessment Page | 25
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
continue to increase while the revenues remain the same, causing this benefit zone's deficit to increase annually. A Proposition 218 Ballot proceeding failed to pass in Fiscal Year 2024. In order to provide sufficient funding for the continued maintenance of landscaping and appurtenant facilities within Benefit Zone 19 through Fiscal Year 2024, Benefit Zone 19 obtained an interfund loan from the City’s general fund of $166,548, with annual repayments. The Fiscal Year 2026 repayment amount is $19,524.51, of which interest is $4,560.60.

Benefit Zone 20 - After a failed election, Benefit Zone 20 property owners met the City's requisite of 621 signed petitions that triggered a re-vote on August 6, 2008 to increase the annual rate per benefit unit from $180.00 to $360.00 and to be subject to an inflationary factor in future Fiscal Years, commencing Fiscal Year 2011, by the percentage increase, if any, in the Consumer Price Index, All Items, Riverside-San Bernardino-Ontario or two percent (2%), whichever is less. Due to the approved measure, the added revenue from the increase allows Zone 20 to keep up with the rising costs in labor, utilities, plant materials, and irrigation parts and implement a much needed Capital Improvement and/or Plant Rehabilitation Program which began in Fiscal Year 2009. The maximum charge assessment per benefit unit for Benefit Zone 20 escalate two and zero one hundredths percent (2.00%), which represents the lesser of percentage increase in the CPI for Fiscal Year 2026, making the maximum assessment per benefit unit $476.69.

Reserves Outlook
After reviewing all of the benefit zones within the District, it is apparent that a majority of the benefit zones have the ability to generate reserves. However, Benefit Zones 4 and 6 continue to draw on reserve funds as the result of the increase in utility costs and the absence of an annual inflator for the assessment rates in Benefit Zone 6. Currently, all other Benefit Zones are building their reserve funds.

3. Method of Apportionment of Assessment Page | 26
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Whereas, on April 16th, 2025, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer's Report for Landscape Maintenance District No. 84-2.

Whereas, the Resolution of Initiation directed Spicer Consulting Group, LLC. to prepare and file a Report presenting plans and specifications describing the general nature, location, and extent of the improvements to be maintained; an estimate of the costs of the maintenance, operations, and servicing of the improvements for LMD No. 84-2 for the referenced Fiscal Year; a diagram for LMD No. 84-2 showing the area and properties to be assessed; and an assessment of the estimated costs of the maintenance, operations, and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received;
Now Therefore, the following assessment is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within LMD No. 84-2 in proportion to the special benefit received.

Estimated Benefit Assessments
Each of the parcels within the benefit zones listed below has been deemed to receive proportional special benefit from the maintenance and operation of the improvements within that benefit zone. The percentage change in allowable Fiscal Year 2026 assessment from the allowable Fiscal Year 2025 assessment is as follows:

Table 3-2
Proposed Assessment Summary
Zone
Estimated
Charge FY
2026
Estimated
Benefit Units
Maximum
Assessment per BU
FY 2025
Maximum
Assessment per BU
FY 2026
Maximum
Assessment
Rate Change (%)
Actual
Assessment per
BU FY 2026
Benefit Zone 1 $4,147.36 184.00 $22.54 $22.54 0.00% $22.54 Benefit Zone 21 $80,875.44 699.00 $116.00 $116.00 0.00% $116.00 Benefit Zone 4 $93,609.68 514.00 $210.41 $215.71 2.52% $182.12 Benefit Zone 6 $314,768.69 4,614.70 $68.21 $68.21 0.00% $68.21 Benefit Zone 7 $78,793.00 1,432.60 $55.00 $55.00 0.00% $55.00 Benefit Zone 10 $2,139,262.93 3,429.90 $688.23 $701.99 2.00% $623.71 Benefit Zone 142 $588,663.32 2,305.50 $287.38 $293.13 2.00% $255.33 Benefit Zone 15 $27,555.68 383.25 $106.90 $106.90 0.00% $71.90 Benefit Zone 17 $22,110.00 201.00 $110.00 $110.00 0.00% $110.00 Benefit Zone 183 $35,980.00 359.80 $100.00 $100.00 0.00% $100.00 Benefit Zone 194 $465,444.00 3,694.00 $126.00 $126.00 0.00% $126.00 Benefit Zone 20 $1,068,698.21 2,573.75 $467.35 $476.69 2.00% $415.23 1 The Estimated Charge does not include the $209 of General Benefit. 2 The Estimated Charge does not include the $767 of General Benefit. 3 The Estimated Charge does not include the $383 of General Benefit. 4 The Estimated Charge does not include the $34,420 of General Benefit.

3. Method of Apportionment of Assessment Page | 27
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
Executed this 18th day of June 2025.

FRANCISCO MARTINEZ JR
PROFESSIONAL CIVIL ENGINEER NO. 84640

ENGINEER OF WORK

CITY OF CORONA

STATE OF CALIFORNIA
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto attached, was filed with me on the ______ day of ____________, 2025, by adoption of Resolution No. 2025-___ by City Council.

CITY CLERK

CITY OF CORONA

STATE OF CALIFORNIA
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto attached, was approved and confirmed by the City Council of the City of Corona, California on the _____day of ___________, 2025.

CITY CLERK

CITY OF CORONA

STATE OF CALIFORNIA

4. Assessment Rolls Page | 28
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
The actual assessment and the amount of the assessment for the Fiscal Year 2026 apportioned to each parcel as shown on the latest equalized roll at the County Assessor's office are referenced in Appendix A of this Report. The description of each lot or parcel is part of the records of the County Assessor of the County of Riverside and such records are, by reference, made part of this Report. If any APN identified therein is submitted for collection and identified by the County Auditor/Controller of the County of Riverside to be an invalid parcel number for any fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment, as described in this Report and approved by the City Council.

5. Assessment Diagrams Page | 29
City of Corona
Engineer’s Report LMD No. 84-2
Fiscal Year 2026
The District boundary coincides with the boundary of the parcels included within the District as of the time of the adoption of the Resolution of Intention and the initiation of these proceedings.

Reference is made to the County Assessor's RolI and Maps for a detailed description of the lines and dimensions of any lot or parcel.

The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the Fiscal Year to which the Report applies.

An Assessment Diagram for each Zone is attached hereto in Appendix B, showing the boundaries of LMD No. 84-2 and the boundaries of each Benefit Zone established within the District as the same existed at the time of the adoption of the Resolution of Intention and the initiation of these proceedings.

Appendix A:

Assessment Rolls

68-2281 - LMD 84-2 Zone 1
Fiscal Year 2026
APN Levy APN Levy APN Levy
119140007 $22.54 119140008 $22.54 119140009 $22.54
119140010 $22.54 119140011 $22.54 119140012 $22.54
119140013 $22.54 119461003 $22.54 119461004 $22.54
119461005 $22.54 119461006 $22.54 119461007 $22.54
119461008 $22.54 119461009 $22.54 119461010 $22.54
119461011 $22.54 119462002 $22.54 119462003 $22.54
119462004 $22.54 119462005 $22.54 119462006 $22.54
119462007 $22.54 119462012 $22.54 119462013 $22.54
119462014 $22.54 119462015 $22.54 119462016 $22.54
119462017 $22.54 119462018 $22.54 119462019 $22.54
119462020 $22.54 119462021 $22.54 119462022 $22.54
119462023 $22.54 119462024 $22.54 119462025 $22.54
119462026 $22.54 119462027 $22.54 119462028 $22.54
119462029 $22.54 119462030 $22.54 119462031 $22.54
119462032 $22.54 119462033 $22.54 119462034 $22.54
119462035 $22.54 119462036 $22.54 119462037 $22.54
119462038 $22.54 119462048 $22.54 119462050 $22.54
119462052 $22.54 119462053 $22.54 119463003 $22.54
119463004 $22.54 119463005 $22.54 119463006 $22.54
119463010 $22.54 119463011 $22.54 119463012 $22.54
119463013 $22.54 119463014 $22.54 119463015 $22.54
119463016 $22.54 119463017 $22.54 119463018 $22.54
119463019 $22.54 119463020 $22.54 119464001 $22.54
119464002 $22.54 119464003 $22.54 119464004 $22.54
119464005 $22.54 119464006 $22.54 119464007 $22.54
119464008 $22.54 119465001 $22.54 119465002 $22.54
119465003 $22.54 119471006 $22.54 119471007 $22.54
119471008 $22.54 119471009 $22.54 119471010 $22.54
119471011 $22.54 119471012 $22.54 119471013 $22.54
119471014 $22.54 119471015 $22.54 119471016 $22.54
119471017 $22.54 119471018 $22.54 119471019 $22.54
119472001 $22.54 119472002 $22.54 119472003 $22.54
119472004 $22.54 119472005 $22.54 119472006 $22.54
119473001 $22.54 119473002 $22.54 119473003 $22.54
119473004 $22.54 119473005 $22.54 119473006 $22.54
119473007 $22.54 119474001 $22.54 119474002 $22.54
119474003 $22.54 119474004 $22.54 119474005 $22.54
119474006 $22.54 119474007 $22.54 119474008 $22.54
119474009 $22.54 119474010 $22.54 119474011 $22.54
119474012 $22.54 119474013 $22.54 119475001 $22.54
119475002 $22.54 119475003 $22.54 119475004 $22.54
119475005 $22.54 119475006 $22.54 119475007 $22.54
119481001 $22.54 119481002 $22.54 119481003 $22.54
Assessment Roll

Engineer's Report Page 1826 of 2543
68-2281 - LMD 84-2 Zone 1
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
119482005 $22.54 119482006 $22.54 119482007 $22.54
119482008 $22.54 119482009 $22.54 119482010 $22.54
119482011 $22.54 119482012 $22.54 119482013 $22.54
119482014 $22.54 119482015 $22.54 119482016 $22.54
119482017 $22.54 119482018 $22.54 119482019 $22.54
119483003 $22.54 119483004 $22.54 119483005 $22.54
119483006 $22.54 119483007 $22.54 119483008 $22.54
119483009 $22.54 119483010 $22.54 119483011 $22.54
119483012 $22.54 119483013 $22.54 119483014 $22.54
119483015 $22.54 119483016 $22.54 119483017 $22.54
119483018 $22.54 119483019 $22.54 119483022 $22.54
119483023 $22.54 119484001 $22.54 119484002 $22.54
119484003 $22.54 119484004 $22.54 119484005 $22.54
119484006 $22.54 119484007 $22.54 119485001 $22.54
119485002 $22.54 119485003 $22.54 119485004 $22.54
119485005 $22.54 119485006 $22.54 119485007 $22.54
119485008 $22.54 119485009 $22.54 119485010 $22.54
119486001 $22.54 119486002 $22.54
119486003 $22.54 119486004 $22.54
Totals Parcels 184 Levy $4,147.36

Engineer's Report Page 1827 of 2543
68-2282 - LMD 84-2 Zone 2
Fiscal Year 2026
APN Levy APN Levy APN Levy
121384001 $116.00 121384002 $116.00 121384003 $116.00
121384004 $116.00 121384005 $116.00 121384006 $116.00
121384007 $116.00 121384008 $116.00 121384009 $116.00
121384010 $116.00 121384011 $116.00 121384012 $116.00
121384013 $116.00 121384014 $116.00 121384015 $116.00
121384016 $116.00 121384017 $116.00 121384018 $116.00
121384019 $116.00 121384020 $116.00 121385001 $116.00
121385002 $116.00 121385003 $116.00 121385004 $116.00
121385005 $116.00 121385006 $116.00 121385007 $116.00
121385008 $116.00 121385009 $116.00 121385010 $116.00
121385011 $116.00 121385012 $116.00 121385013 $116.00
121385014 $116.00 121385015 $116.00 121391001 $116.00
121391002 $116.00 121391003 $116.00 121391004 $116.00
121391005 $116.00 121391006 $116.00 121391007 $116.00
121391008 $116.00 121391009 $116.00 121391010 $116.00
121391011 $116.00 121391012 $116.00 121391013 $116.00
121391014 $116.00 121391015 $116.00 121392001 $116.00
121392002 $116.00 121392003 $116.00 121392004 $116.00
121392005 $116.00 121392007 $116.00 121392008 $116.00
121392009 $116.00 121392010 $116.00 121392011 $116.00
121392012 $116.00 121392013 $116.00 121392014 $116.00
121392015 $116.00 121392016 $116.00 121392017 $116.00
121392018 $116.00 121392019 $116.00 121392020 $116.00
121392021 $116.00 121392022 $116.00 121392023 $116.00
121392024 $116.00 121392025 $116.00 121392026 $116.00
121392027 $116.00 121392028 $116.00 121392029 $116.00
121392030 $116.00 121392031 $116.00 121392032 $116.00
121392033 $116.00 121392034 $116.00 121392035 $116.00
121393001 $116.00 121393002 $116.00 121393003 $116.00
121393004 $116.00 121393005 $116.00 121393006 $116.00
121393007 $116.00 121393008 $116.00 121393009 $116.00
121393010 $116.00 121393011 $116.00 121393012 $116.00
121393013 $116.00 121393014 $116.00 121393015 $116.00
121393016 $116.00 121393017 $116.00 121393018 $116.00
121393019 $116.00 121393020 $116.00 121393021 $116.00
121393022 $116.00 121393023 $116.00 121393024 $116.00
121393025 $116.00 121393026 $116.00 121393027 $116.00
121393028 $116.00 121393029 $116.00 121393030 $116.00
121393031 $116.00 121393032 $116.00 121393033 $116.00
121393034 $116.00 121393035 $116.00 121393036 $116.00
121393037 $116.00 121393038 $116.00 121393039 $116.00
121393040 $116.00 121394001 $116.00 121394002 $116.00
121394003 $116.00 121394004 $116.00 121394005 $116.00
Assessment Roll

Engineer's Report Page 1828 of 2543
68-2282 - LMD 84-2 Zone 2
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
121394006 $116.00 121394007 $116.00 121394008 $116.00
121394009 $116.00 121394010 $116.00 121394011 $116.00
121394012 $116.00 121394013 $116.00 121394014 $116.00
121394015 $116.00 121394016 $116.00 121394017 $116.00
121394018 $116.00 121394019 $116.00 121394020 $116.00
121394021 $116.00 121394022 $116.00 121394023 $116.00
121394024 $116.00 121394025 $116.00 121394026 $116.00
121394027 $116.00 121394028 $116.00 121394029 $116.00
121394030 $116.00 121394031 $116.00 121394032 $116.00
121394033 $116.00 121394034 $116.00 121394035 $116.00
121394036 $116.00 121394037 $116.00 121394038 $116.00
121394039 $116.00 121401001 $116.00 121401002 $116.00
121401003 $116.00 121401004 $116.00 121401005 $116.00
121401006 $116.00 121401007 $116.00 121402001 $116.00
121402002 $116.00 121402003 $116.00 121402004 $116.00
121402005 $116.00 121402006 $116.00 121402007 $116.00
121402008 $116.00 121402009 $116.00 121402010 $116.00
121402011 $116.00 121402012 $116.00 121402013 $116.00
121402014 $116.00 121402015 $116.00 121402016 $116.00
121402017 $116.00 121402018 $116.00 121402019 $116.00
121402020 $116.00 121402021 $116.00 121402022 $116.00
121402023 $116.00 121402024 $116.00 121402026 $116.00
121402027 $116.00 121402028 $116.00 121402029 $116.00
121402030 $116.00 121402031 $116.00 121402032 $116.00
121402033 $116.00 121402034 $116.00 121403001 $116.00
121403002 $116.00 121403003 $116.00 121403004 $116.00
121403005 $116.00 121403006 $116.00 121403007 $116.00
121403008 $116.00 121403009 $116.00 121403010 $116.00
121403011 $116.00 121403012 $116.00 121403013 $116.00
121403014 $116.00 121404001 $116.00 121404002 $116.00
121404003 $116.00 121404004 $116.00 121404005 $116.00
121404006 $116.00 121404007 $116.00 121404008 $116.00
121404009 $116.00 121404010 $116.00 121404011 $116.00
121404012 $116.00 121404013 $116.00 121404014 $116.00
121404015 $116.00 121404016 $116.00 121404017 $116.00
121404018 $116.00 121404019 $116.00 121404020 $116.00
121404021 $116.00 121404022 $116.00 121404023 $116.00
121404024 $116.00 121404025 $116.00 121404026 $116.00
121404027 $116.00 121404028 $116.00 121404029 $116.00
121404030 $116.00 121404031 $116.00 121404032 $116.00
121404033 $116.00 121404034 $116.00 121404035 $116.00
121404036 $116.00 121404037 $116.00 121404038 $116.00
121404039 $116.00 121404040 $116.00 121404041 $116.00

Engineer's Report Page 1829 of 2543
68-2282 - LMD 84-2 Zone 2
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
121404042 $116.00 121404043 $116.00 121404044 $116.00
121404045 $116.00 121404046 $116.00 121404047 $116.00
121404048 $116.00 121404049 $116.00 121404050 $116.00
121404051 $116.00 121404052 $116.00 121404053 $116.00
121404054 $116.00 121404055 $116.00 121404056 $116.00
121411001 $116.00 121411002 $116.00 121411003 $116.00
121411004 $116.00 121411005 $116.00 121411006 $116.00
121411007 $116.00 121411008 $116.00 121411009 $116.00
121411010 $116.00 121411011 $116.00 121411012 $116.00
121411013 $116.00 121411014 $116.00 121411015 $116.00
121411016 $116.00 121411017 $116.00 121411018 $116.00
121411019 $116.00 121411020 $116.00 121411021 $116.00
121411022 $116.00 121411023 $116.00 121411024 $116.00
121411025 $116.00 121411026 $116.00 121411027 $116.00
121411028 $116.00 121411029 $116.00 121411030 $116.00
121411031 $116.00 121411032 $116.00 121411033 $116.00
121411034 $116.00 121411035 $116.00 121411036 $116.00
121412001 $116.00 121412002 $116.00 121412003 $116.00
121412004 $116.00 121412005 $116.00 121412006 $116.00
121412007 $116.00 121412008 $116.00 121412009 $116.00
121412010 $116.00 121412011 $116.00 121412012 $116.00
121412013 $116.00 121412014 $116.00 121412015 $116.00
121412016 $116.00 121412017 $116.00 121413001 $116.00
121413002 $116.00 121413003 $116.00 121413004 $116.00
121413005 $116.00 121413006 $116.00 121413007 $116.00
121413008 $116.00 121414001 $116.00 121414002 $116.00
121414003 $116.00 121414004 $116.00 121414005 $116.00
121414006 $116.00 121414007 $116.00 121421001 $116.00
121421002 $116.00 121421003 $116.00 121421004 $116.00
121421005 $116.00 121421006 $116.00 121421007 $116.00
121421008 $116.00 121421009 $116.00 121421010 $116.00
121421011 $116.00 121421012 $116.00 121421013 $116.00
121421014 $116.00 121421015 $116.00 121421016 $116.00
121421017 $116.00 121422001 $116.00 121422002 $116.00
121422003 $116.00 121422004 $116.00 121422005 $116.00
121422006 $116.00 121422007 $116.00 121422008 $116.00
121422009 $116.00 121422010 $116.00 121422011 $116.00
121422012 $116.00 121422013 $116.00 121422014 $116.00
121422015 $116.00 121422016 $116.00 121422017 $116.00
121422018 $116.00 121422019 $116.00 121422020 $116.00
121422021 $116.00 121422022 $116.00 121422023 $116.00
121422024 $116.00 121422025 $116.00 121422026 $116.00
121422027 $116.00 121422028 $116.00 121422029 $116.00

Engineer's Report Page 1830 of 2543
68-2282 - LMD 84-2 Zone 2
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
121422030 $116.00 121422031 $116.00 121422032 $116.00
121423001 $116.00 121423002 $116.00 121423003 $116.00
121423004 $116.00 121423005 $116.00 121423006 $116.00
121423007 $116.00 121423008 $116.00 121423009 $116.00
121423010 $116.00 121424001 $116.00 121424002 $116.00
121424003 $116.00 121424004 $116.00 121424005 $116.00
121424006 $116.00 121424007 $116.00 121424008 $116.00
121424009 $116.00 121424010 $116.00 121424011 $116.00
121424012 $116.00 121424013 $116.00 121424014 $116.00
121424015 $116.00 121425001 $116.00 121425002 $116.00
121425003 $116.00 121425004 $116.00 121425005 $116.00
121425006 $116.00 121425007 $116.00 121425008 $116.00
121425009 $116.00 121425010 $116.00 121425011 $116.00
121451001 $116.00 121451002 $116.00 121451003 $116.00
121451004 $116.00 121451005 $116.00 121451006 $116.00
121451007 $116.00 121451008 $116.00 121451009 $116.00
121451010 $116.00 121451011 $116.00 121451012 $116.00
121451013 $116.00 121451014 $116.00 121451015 $116.00
121452001 $116.00 121452002 $116.00 121452003 $116.00
121452004 $116.00 121452005 $116.00 121452006 $116.00
121452007 $116.00 121452008 $116.00 121452009 $116.00
121452010 $116.00 121452011 $116.00 121452012 $116.00
121452013 $116.00 121452014 $116.00 121452015 $116.00
121452016 $116.00 121491001 $116.00 121491002 $116.00
121491003 $116.00 121491004 $116.00 121491005 $116.00
121491006 $116.00 121491007 $116.00 121491008 $116.00
121491009 $116.00 121491010 $116.00 121491011 $116.00
121491012 $116.00 121491013 $116.00 121491014 $116.00
121491015 $116.00 121491016 $116.00 121491017 $116.00
121491018 $116.00 121491019 $116.00 121491020 $116.00
121491021 $116.00 121491022 $116.00 121491023 $116.00
121491024 $116.00 121491025 $116.00 121491026 $116.00
121492001 $116.00 121492002 $116.00 121492003 $116.00
121492004 $116.00 121492005 $116.00 121492006 $116.00
121492007 $116.00 121492008 $116.00 121492009 $116.00
121492010 $116.00 121492011 $116.00 121492012 $116.00
121492013 $116.00 121492014 $116.00 121492015 $116.00
121492016 $116.00 121493001 $116.00 121493002 $116.00
121493003 $116.00 121493004 $116.00 121493005 $116.00
121493006 $116.00 121493007 $116.00 121493008 $116.00
121493009 $116.00 121493010 $116.00 121493011 $116.00
121493012 $116.00 121493013 $116.00 121493014 $116.00
121493015 $116.00 121493016 $116.00 121493017 $116.00

Engineer's Report Page 1831 of 2543
68-2282 - LMD 84-2 Zone 2
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
121493018 $116.00 121493019 $116.00 121493020 $116.00
121493021 $116.00 121493022 $116.00 121493025 $116.00
121493026 $116.00 121493027 $116.00 121493028 $116.00
121493029 $116.00 121493030 $116.00 121493031 $116.00
121493032 $116.00 121493033 $116.00 121493034 $116.00
121493035 $116.00 121493036 $116.00 121493037 $116.00
121493038 $116.00 121493039 $116.00 121493040 $116.00
121493041 $116.00 121493042 $116.00 121493043 $116.00
121493044 $116.00 121493045 $116.00 121493046 $116.00
121501001 $116.00 121501002 $116.00 121501003 $116.00
121501004 $116.00 121501005 $116.00 121501006 $116.00
121501007 $116.00 121501008 $116.00 121501009 $116.00
121501010 $116.00 121501011 $116.00 121501012 $116.00
121502001 $116.00 121502002 $116.00 121502003 $116.00
121502004 $116.00 121502005 $116.00 121502006 $116.00
121502007 $116.00 121502008 $116.00 121502009 $116.00
121502010 $116.00 121502011 $116.00 121502012 $116.00
121502013 $116.00 121502014 $116.00 121502015 $116.00
121503001 $116.00 121503002 $116.00 121503003 $116.00
121503004 $116.00 121503005 $116.00 121503006 $116.00
121503007 $116.00 121503008 $116.00 121503009 $116.00
121503010 $116.00 121503011 $116.00 121503012 $116.00
121503013 $116.00 121503014 $116.00 121503015 $116.00
121503016 $116.00 121503017 $116.00 121503018 $116.00
121503019 $116.00 121503020 $116.00 121503021 $116.00
121503022 $116.00 121503023 $116.00 121503024 $116.00
121503025 $116.00 121503026 $116.00 121503027 $116.00
121503028 $116.00 121503029 $116.00 121503030 $116.00
121503031 $116.00 121503032 $116.00 121503033 $116.00
121503034 $116.00 121503035 $116.00 121503036 $116.00
121504001 $116.00 121504002 $116.00 121504003 $116.00
121504004 $116.00 121504005 $116.00 121504006 $116.00
121504007 $116.00 121504008 $116.00 121504009 $116.00
121504010 $116.00 121504011 $116.00 121504012 $116.00
121504013 $116.00 121504014 $116.00 121511001 $113.36
121511002 $113.36 121511003 $113.36 121511004 $113.36
121511005 $113.36 121511006 $113.36 121511007 $113.36
121511008 $113.36 121511009 $113.36 121511010 $113.36
121511011 $113.36 121512001 $113.36 121512002 $113.36
121512003 $113.36 121512004 $113.36 121512005 $113.36
121512006 $113.36 121512007 $113.36 121512008 $113.36
121512009 $113.36 121512010 $113.36 121512011 $113.36
121512012 $113.36 121512013 $113.36 121512014 $113.36

Engineer's Report Page 1832 of 2543
68-2282 - LMD 84-2 Zone 2
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
121512015 $113.36 121512016 $113.36 121512017 $113.36
121512018 $113.36 121512019 $113.36 121512020 $113.36
121512022 $113.36 121512023 $113.36 121512024 $113.36
121512025 $113.36 121512026 $113.36 121512027 $113.36
121512028 $113.36 121512029 $113.36 121512030 $113.36
121512031 $113.36 121512032 $113.36 121512033 $113.36
121512034 $113.36 121512035 $113.36 121512036 $113.36
121512037 $113.36 121512038 $113.36 121512039 $113.36
121512040 $113.36 121512041 $113.36 121512042 $113.36
121512043 $113.36 121512044 $113.36 121512045 $113.36
121512046 $113.36 121512047 $113.36 121512048 $113.36
121512049 $113.36 121512050 $113.36 121513001 $113.36
121513002 $113.36 121513003 $113.36 121513004 $113.36
121513005 $113.36 121513006 $113.36 121513007 $113.36
121513008 $113.36 121513009 $113.36 121513010 $113.36
121513011 $113.36 121513012 $113.36 121513013 $113.36
121513014 $113.36 121513015 $113.36 121513016 $113.36
121513017 $113.36 121513018 $113.36 121513019 $113.36
Totals Parcels 699 Levy $80,875.44

Engineer's Report Page 1833 of 2543
68-2284 - LMD 84-2 Zone 4
Fiscal Year 2026
APN Levy APN Levy APN Levy
107231001 $182.12 107231002 $182.12 107231003 $182.12
107231004 $182.12 107231005 $182.12 107231006 $182.12
107231007 $182.12 107231008 $182.12 107231009 $182.12
107231010 $182.12 107231011 $182.12 107231012 $182.12
107231013 $182.12 107231014 $182.12 107231015 $182.12
107231016 $182.12 107231017 $182.12 107231018 $182.12
107231019 $182.12 107231020 $182.12 107231021 $182.12
107231022 $182.12 107231023 $182.12 107231024 $182.12
107232001 $182.12 107232002 $182.12 107232003 $182.12
107232004 $182.12 107232005 $182.12 107232006 $182.12
107232007 $182.12 107232008 $182.12 107232009 $182.12
107233005 $182.12 107233006 $182.12 107233007 $182.12
107233008 $182.12 107233009 $182.12 107233010 $182.12
107234001 $182.12 107234002 $182.12 107234003 $182.12
107234004 $182.12 107234005 $182.12 107234006 $182.12
107240001 $182.12 107240002 $182.12 107240003 $182.12
107240004 $182.12 107240005 $182.12 107240006 $182.12
107240007 $182.12 107240008 $182.12 107240009 $182.12
107240010 $182.12 107240011 $182.12 107240012 $182.12
107240013 $182.12 107240014 $182.12 107240015 $182.12
107240016 $182.12 107240017 $182.12 107240018 $182.12
107240019 $182.12 107240020 $182.12 107240021 $182.12
107240022 $182.12 107240023 $182.12 107240024 $182.12
107240025 $182.12 107240026 $182.12 107240027 $182.12
107240028 $182.12 107240029 $182.12 107240030 $182.12
107240031 $182.12 107240032 $182.12 107240033 $182.12
107240034 $182.12 107240035 $182.12 107240036 $182.12
107240037 $182.12 107240038 $182.12 107240039 $182.12
107251001 $182.12 107251002 $182.12 107251003 $182.12
107251004 $182.12 107251005 $182.12 107251006 $182.12
107251007 $182.12 107251008 $182.12 107251009 $182.12
107251010 $182.12 107251011 $182.12 107251012 $182.12
107251013 $182.12 107251014 $182.12 107252002 $182.12
107252003 $182.12 107252004 $182.12 107252005 $182.12
107252006 $182.12 107252007 $182.12 107252008 $182.12
107252009 $182.12 107252010 $182.12 107252011 $182.12
107252012 $182.12 107252013 $182.12 107252014 $182.12
107252015 $182.12 107252016 $182.12 107252017 $182.12
107252018 $182.12 107252019 $182.12 107252020 $182.12
107252021 $182.12 107252022 $182.12 107252023 $182.12
107252024 $182.12 107252025 $182.12 107252026 $182.12
107252027 $182.12 107252028 $182.12 107253001 $182.12
107253002 $182.12 107253003 $182.12 107253004 $182.12
Assessment Roll

Engineer's Report Page 1834 of 2543
68-2284 - LMD 84-2 Zone 4
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
107253005 $182.12 107253006 $182.12 107253007 $182.12
107253008 $182.12 107253009 $182.12 107253010 $182.12
107253011 $182.12 107253012 $182.12 107253013 $182.12
107253014 $182.12 107253015 $182.12 107253016 $182.12
107254001 $182.12 107254002 $182.12 107254003 $182.12
107254004 $182.12 107254005 $182.12 107254006 $182.12
107254007 $182.12 107254008 $182.12 107254009 $182.12
107254010 $182.12 107254011 $182.12 107254012 $182.12
107254013 $182.12 107254014 $182.12 107254015 $182.12
107254016 $182.12 107254017 $182.12 107254018 $182.12
107255001 $182.12 107255002 $182.12 107255003 $182.12
107255004 $182.12 107255005 $182.12 107255006 $182.12
107255007 $182.12 107255008 $182.12 107255009 $182.12
107255010 $182.12 107255011 $182.12 107255012 $182.12
107255013 $182.12 107255014 $182.12 107255015 $182.12
107255016 $182.12 107255017 $182.12 107255018 $182.12
107255019 $182.12 107255020 $182.12 107255021 $182.12
107255022 $182.12 107255023 $182.12 107255024 $182.12
107261001 $182.12 107261002 $182.12 107261003 $182.12
107261004 $182.12 107261005 $182.12 107261006 $182.12
107261007 $182.12 107261008 $182.12 107261009 $182.12
107261010 $182.12 107261011 $182.12 107261012 $182.12
107261013 $182.12 107261014 $182.12 107262001 $182.12
107262002 $182.12 107262003 $182.12 107262004 $182.12
107262005 $182.12 107262006 $182.12 107262007 $182.12
107262008 $182.12 107262009 $182.12 107262010 $182.12
107262011 $182.12 107262012 $182.12 107262013 $182.12
107262014 $182.12 107262015 $182.12 107262016 $182.12
107262017 $182.12 107262018 $182.12 107262019 $182.12
107262020 $182.12 107262021 $182.12 107262022 $182.12
107262023 $182.12 107262024 $182.12 107262025 $182.12
107262026 $182.12 107262027 $182.12 107262028 $182.12
107262029 $182.12 107262030 $182.12 107262031 $182.12
107262032 $182.12 107262033 $182.12 107262034 $182.12
107262035 $182.12 107262036 $182.12 107262039 $182.12
107262040 $182.12 107262041 $182.12 107262042 $182.12
107262043 $182.12 107262044 $182.12 107262045 $182.12
107262046 $182.12 107262047 $182.12 107262048 $182.12
107262049 $182.12 107262050 $182.12 107262051 $182.12
107262052 $182.12 107262053 $182.12 107262054 $182.12
107262055 $182.12 107263001 $182.12 107263002 $182.12
107263003 $182.12 107263004 $182.12 107263005 $182.12
107263006 $182.12 107263007 $182.12 107263008 $182.12

Engineer's Report Page 1835 of 2543
68-2284 - LMD 84-2 Zone 4
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
107263009 $182.12 107263010 $182.12 107264001 $182.12
107264002 $182.12 107264003 $182.12 107264004 $182.12
107264005 $182.12 107264006 $182.12 107264007 $182.12
107264008 $182.12 107264009 $182.12 107264010 $182.12
107264011 $182.12 107264012 $182.12 107264013 $182.12
107264014 $182.12 107264015 $182.12 107271001 $182.12
107271002 $182.12 107271003 $182.12 107271004 $182.12
107272001 $182.12 107272002 $182.12 107272003 $182.12
107272004 $182.12 107272005 $182.12 107272006 $182.12
107272007 $182.12 107272008 $182.12 107272009 $182.12
107272010 $182.12 107272011 $182.12 107272012 $182.12
107272013 $182.12 107272014 $182.12 107272015 $182.12
107272016 $182.12 107272017 $182.12 107272018 $182.12
107273002 $182.12 107273003 $182.12 107273004 $182.12
107273005 $182.12 107273006 $182.12 107273007 $182.12
107273008 $182.12 107273009 $182.12 107273010 $182.12
107273011 $182.12 107273012 $182.12 107273013 $182.12
107273014 $182.12 107273015 $182.12 107273016 $182.12
107273017 $182.12 107273018 $182.12 107273019 $182.12
107273020 $182.12 107273021 $182.12 107273022 $182.12
107274001 $182.12 107274002 $182.12 107274003 $182.12
107274004 $182.12 107274005 $182.12 107281001 $182.12
107281002 $182.12 107281003 $182.12 107281004 $182.12
107281005 $182.12 107281006 $182.12 107282001 $182.12
107282002 $182.12 107282003 $182.12 107282004 $182.12
107282005 $182.12 107282006 $182.12 107282007 $182.12
107282008 $182.12 107282009 $182.12 107282010 $182.12
107282011 $182.12 107282012 $182.12 107282013 $182.12
107282014 $182.12 107282015 $182.12 107282016 $182.12
107282017 $182.12 107282018 $182.12 107282019 $182.12
107282020 $182.12 107282021 $182.12 107282022 $182.12
107282023 $182.12 107282024 $182.12 107282025 $182.12
107282026 $182.12 107282027 $182.12 107282028 $182.12
107282029 $182.12 107282030 $182.12 107282031 $182.12
107282032 $182.12 107282033 $182.12 107282034 $182.12
107282035 $182.12 107282036 $182.12 107282037 $182.12
107282038 $182.12 107282039 $182.12 107282040 $182.12
107283001 $182.12 107283002 $182.12 107283003 $182.12
107283004 $182.12 107283005 $182.12 107283006 $182.12
107283007 $182.12 107283008 $182.12 107283009 $182.12
107283010 $182.12 107283011 $182.12 107283012 $182.12
107283013 $182.12 107284001 $182.12 107284002 $182.12
107284003 $182.12 107284004 $182.12 107284005 $182.12

Engineer's Report Page 1836 of 2543
68-2284 - LMD 84-2 Zone 4
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
107284006 $182.12 107284007 $182.12 107284008 $182.12
107284009 $182.12 107284010 $182.12 107284011 $182.12
107291001 $182.12 107291002 $182.12 107291003 $182.12
107291004 $182.12 107291005 $182.12 107292001 $182.12
107292002 $182.12 107292003 $182.12 107292004 $182.12
107292005 $182.12 107292006 $182.12 107292007 $182.12
107292008 $182.12 107292009 $182.12 107292010 $182.12
107292011 $182.12 107292012 $182.12 107292013 $182.12
107292014 $182.12 107292015 $182.12 107292016 $182.12
107292017 $182.12 107292018 $182.12 107292019 $182.12
107292020 $182.12 107292021 $182.12 107292022 $182.12
107292023 $182.12 107292024 $182.12 107292025 $182.12
107292026 $182.12 107292027 $182.12 107292028 $182.12
107292029 $182.12 107292030 $182.12 107292031 $182.12
107292032 $182.12 107292033 $182.12 107292034 $182.12
107292035 $182.12 107292036 $182.12 107292037 $182.12
107292038 $182.12 107292039 $182.12 107292040 $182.12
107292041 $182.12 107292042 $182.12 107292043 $182.12
107292044 $182.12 107292045 $182.12 107292046 $182.12
107292047 $182.12 107292048 $182.12 107292049 $182.12
107292050 $182.12 107292051 $182.12 107292052 $182.12
107292053 $182.12 107292054 $182.12 107292055 $182.12
107292056 $182.12 107292057 $182.12 107292058 $182.12
107301001 $182.12 107301002 $182.12 107301003 $182.12
107301004 $182.12 107301005 $182.12 107301006 $182.12
107302001 $182.12 107302002 $182.12 107302003 $182.12
107302004 $182.12 107302005 $182.12 107302006 $182.12
107302007 $182.12 107302008 $182.12 107302009 $182.12
107302010 $182.12 107302011 $182.12 107302012 $182.12
107302013 $182.12 107302014 $182.12 107302015 $182.12
107302016 $182.12 107302017 $182.12 107302018 $182.12
107302019 $182.12 107302020 $182.12 107302021 $182.12
107302022 $182.12 107302023 $182.12 107302024 $182.12
107302025 $182.12 107302026 $182.12 107302027 $182.12
107302028 $182.12 107302029 $182.12 107302030 $182.12
107302031 $182.12 107302032 $182.12 107302033 $182.12
107302034 $182.12 107302035 $182.12 107302036 $182.12
107302037 $182.12 107302038 $182.12 107302039 $182.12
107302040 $182.12 107302041 $182.12 107302042 $182.12
107302043 $182.12 107302044 $182.12 107302045 $182.12
107302046 $182.12 107302047 $182.12 107302048 $182.12
107302049 $182.12 107302050 $182.12
107302051 $182.12 107302052 $182.12

Engineer's Report Page 1837 of 2543
68-2284 - LMD 84-2 Zone 4
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
Totals Parcels 514 Levy $93,609.68

Engineer's Report Page 1838 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
115180054 $6,097.96 115180055 $11,991.30 115290033 $184.16 115290036 $368.32 115290044 $341.04 115290045 $320.58
115290052 $303.52 115380008 $3,008.06 115380009 $129.58 115380010 $3,250.20 115380011 $1,432.40 115380012 $344.46 115380013 $1,425.58 115380014 $221.68 115380016 $419.48 115380019 $920.82 115380020 $150.06 115380021 $296.70
115380022 $279.66 115380023 $327.40 115380024 $439.94
115380025 $896.96 115380026 $668.44 115380027 $194.38
115380028 $753.72 115380029 $1,838.24 115380033 $1,036.78 115380034 $412.66 115380035 $1,330.08 115390015 $20,135.58 115391001 $40.92 115391002 $40.92 115391003 $40.92
115391004 $40.92 115391005 $40.92 115391006 $40.92
115391007 $40.92 115391008 $40.92 115391009 $40.92
115391010 $40.92 115391011 $40.92 115391012 $40.92
115391013 $40.92 115391014 $40.92 115391015 $40.92
115391016 $40.92 115391017 $40.92 115391018 $40.92
115391019 $40.92 115391020 $40.92 115391021 $40.92
115391022 $40.92 115391023 $40.92 115391024 $40.92
115391025 $40.92 115391026 $40.92 115391027 $40.92
115391028 $40.92 115391029 $40.92 115391030 $40.92
115391031 $40.92 115391032 $40.92 115391033 $40.92
115391034 $40.92 115391035 $40.92 115391036 $40.92
115391037 $40.92 115391038 $40.92 115391039 $40.92
115391040 $40.92 115391041 $40.92 115391042 $40.92
115391043 $40.92 115391044 $40.92 115391045 $40.92
115391046 $40.92 115391047 $40.92 115391048 $40.92
115391049 $40.92 115391050 $40.92 115391051 $40.92
115391052 $40.92 115391053 $40.92 115391054 $40.92
115391055 $40.92 115391056 $40.92 115391057 $40.92
115391058 $40.92 115391059 $40.92 115391060 $40.92
115391061 $40.92 115391062 $40.92 115391063 $40.92
115391064 $40.92 115392001 $40.92 115392002 $40.92
115392003 $40.92 115392004 $40.92 115392005 $40.92
115392006 $40.92 115392007 $40.92 115392008 $40.92
115392009 $40.92 115392010 $40.92 115392011 $40.92
115392012 $40.92 115392013 $40.92 115392014 $40.92
115392015 $40.92 115392016 $40.92 115392017 $40.92
115392018 $40.92 115392019 $40.92 115392020 $40.92
115392021 $40.92 115392022 $40.92 115392023 $40.92
115392024 $40.92 115392026 $40.92 115392027 $40.92
115392028 $40.92 115392029 $40.92 115392030 $40.92
115392031 $40.92 115392032 $40.92 115392033 $40.92
115392034 $40.92 115392035 $40.92 115392036 $40.92
Assessment Roll

Engineer's Report Page 1839 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115392037 $40.92 115392038 $40.92 115392039 $40.92
115392040 $40.92 115392041 $40.92 115392042 $40.92
115392043 $40.92 115392044 $40.92 115392045 $40.92
115392046 $40.92 115392047 $40.92 115392048 $40.92
115392049 $40.92 115392051 $40.92 115392052 $40.92
115392053 $40.92 115392054 $40.92 115392055 $40.92
115392056 $40.92 115392057 $40.92 115392058 $40.92
115392059 $40.92 115392060 $40.92 115392061 $40.92
115392062 $40.92 115392063 $40.92 115392064 $40.92
115392065 $40.92 115392066 $40.92 115392067 $40.92
115392068 $40.92 115392069 $40.92 115392070 $40.92
115392071 $40.92 115392072 $40.92 115392073 $40.92
115392074 $40.92 115392075 $40.92 115392076 $40.92
115392077 $40.92 115392078 $40.92 115392079 $40.92
115392080 $40.92 115392081 $40.92 115392082 $40.92
115392083 $40.92 115392084 $40.92 115392085 $40.92
115392086 $40.92 115392087 $40.92 115392088 $40.92
115392089 $40.92 115392090 $40.92 115393001 $40.92
115393002 $40.92 115393003 $40.92 115393004 $40.92
115393005 $40.92 115393006 $40.92 115393007 $40.92
115393008 $40.92 115393009 $40.92 115393010 $40.92
115393011 $40.92 115393012 $40.92 115393013 $40.92
115393014 $40.92 115393015 $40.92 115393016 $40.92
115393017 $40.92 115393018 $40.92 115393019 $40.92
115393020 $40.92 115393021 $40.92 115393022 $40.92
115393023 $40.92 115393024 $40.92 115393025 $40.92
115393026 $40.92 115393027 $40.92 115393028 $40.92
115393029 $40.92 115393030 $40.92 115393031 $40.92
115393032 $40.92 115393033 $40.92 115393034 $40.92
115393035 $40.92 115393036 $40.92 115393037 $40.92
115393038 $40.92 115393039 $40.92 115393040 $40.92
115393041 $40.92 115393042 $40.92 115393043 $40.92
115393044 $40.92 115393045 $40.92 115393046 $40.92
115393047 $40.92 115393048 $40.92 115393050 $40.92
115393051 $40.92 115393052 $40.92 115393053 $40.92
115393054 $40.92 115393055 $40.92 115393056 $40.92
115393057 $40.92 115393058 $40.92 115393059 $40.92
115393060 $40.92 115393061 $40.92 115393062 $40.92
115393063 $40.92 115393064 $40.92 115393065 $40.92
115393066 $40.92 115393067 $40.92 115393068 $40.92
115393069 $40.92 115393070 $40.92 115393071 $40.92
115393072 $40.92 115393073 $40.92 115393074 $40.92
115393075 $40.92 115393076 $40.92 115393077 $40.92

Engineer's Report Page 1840 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115393078 $40.92 115393079 $40.92 115393080 $40.92
115393081 $40.92 115393082 $40.92 115393083 $40.92
115393084 $40.92 115393085 $40.92 115393086 $40.92
115393087 $40.92 115393088 $40.92 115393089 $40.92
115393090 $40.92 115393091 $40.92 115393092 $40.92
115393093 $40.92 115393094 $40.92 115393095 $40.92
115393096 $40.92 115393097 $40.92 115394001 $40.92
115394002 $40.92 115394003 $40.92 115394004 $40.92
115394005 $40.92 115394006 $40.92 115394007 $40.92
115394008 $40.92 115394009 $40.92 115394010 $40.92
115394011 $40.92 115394012 $40.92 115394013 $40.92
115394014 $40.92 115394015 $40.92 115394016 $40.92
115394017 $40.92 115394018 $40.92 115394019 $40.92
115394020 $40.92 115394021 $40.92 115394022 $40.92
115394023 $40.92 115394024 $40.92 115394025 $40.92
115394026 $40.92 115394027 $40.92 115394028 $40.92
115394029 $40.92 115394030 $40.92 115394031 $40.92
115394032 $40.92 115394033 $40.92 115394034 $40.92
115394035 $40.92 115394036 $40.92 115394037 $40.92
115394038 $40.92 115394039 $40.92 115394040 $40.92
115394041 $40.92 115394042 $40.92 115394043 $40.92
115394044 $40.92 115394045 $40.92 115394046 $40.92
115394047 $40.92 115394048 $40.92 115411001 $68.20
115411002 $68.20 115411003 $68.20 115411004 $68.20
115411005 $68.20 115411006 $68.20 115411007 $68.20
115411008 $68.20 115411009 $68.20 115411010 $68.20
115411011 $68.20 115411012 $68.20 115412001 $68.20
115412002 $68.20 115412003 $68.20 115412004 $68.20
115412005 $68.20 115412006 $68.20 115412007 $68.20
115412008 $68.20 115413001 $68.20 115413002 $68.20
115413003 $68.20 115413004 $68.20 115413005 $68.20
115413006 $68.20 115413007 $68.20 115413008 $68.20
115414001 $68.20 115414002 $68.20 115414003 $68.20
115414004 $68.20 115414005 $68.20 115414006 $68.20
115414007 $68.20 115414008 $68.20 115414009 $68.20
115414010 $68.20 115414011 $68.20 115414012 $68.20
115414013 $68.20 115414014 $68.20 115414015 $68.20
115414016 $68.20 115414017 $68.20 115414018 $68.20
115414019 $68.20 115414020 $68.20 115414021 $68.20
115414022 $68.20 115414023 $68.20 115414024 $68.20
115414025 $68.20 115414026 $68.20 115414027 $68.20
115414028 $68.20 115414029 $68.20 115414030 $68.20
115414031 $68.20 115414032 $68.20 115414033 $68.20

Engineer's Report Page 1841 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115414034 $68.20 115414035 $68.20 115414036 $68.20
115414037 $68.20 115414038 $68.20 115414039 $68.20
115414040 $68.20 115414041 $68.20 115414042 $68.20
115414043 $68.20 115414044 $68.20 115414045 $68.20
115414046 $68.20 115414047 $68.20 115414048 $68.20
115414049 $68.20 115431001 $68.20 115431002 $68.20
115431003 $68.20 115431004 $68.20 115431005 $68.20
115431006 $68.20 115431007 $68.20 115431008 $68.20
115431009 $68.20 115431010 $68.20 115431011 $68.20
115431012 $68.20 115431013 $68.20 115431014 $68.20
115431015 $68.20 115431016 $68.20 115431017 $68.20
115431018 $68.20 115431019 $68.20 115431020 $68.20
115431021 $68.20 115431022 $68.20 115431023 $68.20
115431024 $68.20 115431025 $68.20 115431026 $68.20
115431027 $68.20 115431028 $68.20 115431029 $68.20
115431030 $68.20 115431031 $68.20 115431032 $68.20
115431033 $68.20 115431034 $68.20 115431035 $68.20
115431036 $68.20 115431037 $68.20 115431038 $68.20
115431039 $68.20 115431040 $68.20 115431041 $68.20
115431042 $68.20 115431043 $68.20 115432001 $68.20
115432002 $68.20 115432003 $68.20 115432004 $68.20
115432005 $68.20 115432006 $68.20 115432007 $68.20
115432008 $68.20 115432009 $68.20 115432010 $68.20
115432011 $68.20 115432012 $68.20 115432013 $68.20
115432014 $68.20 115432015 $68.20 115432016 $68.20
115432017 $68.20 115432018 $68.20 115432019 $68.20
115432020 $68.20 115440001 $68.20 115440002 $68.20
115440003 $68.20 115440004 $68.20 115440005 $68.20
115440006 $68.20 115440007 $68.20 115440008 $68.20
115440009 $68.20 115440010 $68.20 115440011 $68.20
115440012 $68.20 115440013 $68.20 115440014 $68.20
115440015 $68.20 115440016 $68.20 115440017 $68.20
115440018 $68.20 115440019 $68.20 115440020 $68.20
115440021 $68.20 115440022 $68.20 115440023 $68.20
115440024 $68.20 115440025 $68.20 115440026 $68.20
115440027 $68.20 115440028 $68.20 115440029 $68.20
115440030 $68.20 115440031 $68.20 115440032 $68.20
115440033 $68.20 115440034 $68.20 115440035 $68.20
115440036 $68.20 115440037 $68.20 115440038 $68.20
115440039 $68.20 115451001 $68.20 115451002 $68.20
115451003 $68.20 115451004 $68.20 115451005 $68.20
115451006 $68.20 115451007 $68.20 115451008 $68.20
115451009 $68.20 115451010 $68.20 115451011 $68.20

Engineer's Report Page 1842 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115451012 $68.20 115451013 $68.20 115451014 $68.20
115451015 $68.20 115451016 $68.20 115451017 $68.20
115451018 $68.20 115451019 $68.20 115451020 $68.20
115451021 $68.20 115451022 $68.20 115451023 $68.20
115451024 $68.20 115451025 $68.20 115451026 $68.20
115451027 $68.20 115451028 $68.20 115451029 $68.20
115451030 $68.20 115451031 $68.20 115451032 $68.20
115451033 $68.20 115451034 $68.20 115451035 $68.20
115451036 $68.20 115451037 $68.20 115451038 $68.20
115451039 $68.20 115451040 $68.20 115452001 $68.20
115452002 $68.20 115452003 $68.20 115452004 $68.20
115452005 $68.20 115452006 $68.20 115452007 $68.20
115452008 $68.20 115452009 $68.20 115452010 $68.20
115452011 $68.20 115452012 $68.20 115452013 $68.20
115452014 $68.20 115452015 $68.20 115452016 $68.20
115452017 $68.20 115452018 $68.20 115452019 $68.20
115452020 $68.20 115452021 $68.20 115452022 $68.20
115452023 $68.20 115452024 $68.20 115452025 $68.20
115452026 $68.20 115452027 $68.20 115452028 $68.20
115452029 $68.20 115452030 $68.20 115452031 $68.20
115452032 $68.20 115452033 $68.20 115452034 $68.20
115461001 $68.20 115461002 $68.20 115461003 $68.20
115461004 $68.20 115461005 $68.20 115461006 $68.20
115461007 $68.20 115461008 $68.20 115461009 $68.20
115461010 $68.20 115461011 $68.20 115462001 $68.20
115462002 $68.20 115462003 $68.20 115462004 $68.20
115462005 $68.20 115462006 $68.20 115462007 $68.20
115462008 $68.20 115462009 $68.20 115462010 $68.20
115462011 $68.20 115462012 $68.20 115462013 $68.20
115462014 $68.20 115462015 $68.20 115462016 $68.20
115462017 $68.20 115462018 $68.20 115462019 $68.20
115462020 $68.20 115462021 $68.20 115462022 $68.20
115462023 $68.20 115462024 $68.20 115462025 $68.20
115462026 $68.20 115462027 $68.20 115462028 $68.20
115462029 $68.20 115462030 $68.20 115462031 $68.20
115462032 $68.20 115463001 $68.20 115463002 $68.20
115463003 $68.20 115463004 $68.20 115463005 $68.20
115463006 $68.20 115463007 $68.20 115463008 $68.20
115463009 $68.20 115463010 $68.20 115463011 $68.20
115463012 $68.20 115463013 $68.20 115463014 $68.20
115463015 $68.20 115463016 $68.20 115463017 $68.20
115463018 $68.20 115463019 $68.20 115463020 $68.20
115463021 $68.20 115463022 $68.20 115463023 $68.20

Engineer's Report Page 1843 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115463024 $68.20 115463025 $68.20 115463026 $68.20
115463027 $68.20 115463028 $68.20 115463029 $68.20
115463030 $68.20 115463031 $68.20 115463032 $68.20
115463033 $68.20 115463034 $68.20 115463035 $68.20
115471001 $68.20 115471002 $68.20 115471003 $68.20
115471004 $68.20 115471005 $68.20 115471006 $68.20
115471007 $68.20 115471008 $68.20 115471009 $68.20
115471010 $68.20 115471011 $68.20 115471012 $68.20
115471013 $68.20 115471014 $68.20 115471015 $68.20
115471016 $68.20 115471017 $68.20 115471018 $68.20
115471019 $68.20 115471020 $68.20 115471021 $68.20
115471022 $68.20 115471023 $68.20 115471024 $68.20
115471025 $68.20 115471026 $68.20 115471027 $68.20
115471028 $68.20 115471029 $68.20 115471030 $68.20
115471031 $68.20 115471032 $68.20 115471033 $68.20
115471034 $68.20 115471035 $68.20 115471036 $68.20
115471037 $68.20 115471038 $68.20 115471039 $68.20
115472001 $68.20 115472002 $68.20 115472003 $68.20
115472004 $68.20 115472005 $68.20 115472006 $68.20
115472007 $68.20 115472008 $68.20 115472009 $68.20
115472010 $68.20 115472011 $68.20 115472012 $68.20
115473001 $68.20 115473002 $68.20 115473003 $68.20
115473004 $68.20 115473005 $68.20 115473006 $68.20
115473007 $68.20 115473008 $68.20 115473009 $68.20
115473010 $68.20 115473011 $68.20 115473012 $68.20
115473013 $68.20 115473014 $68.20 115473015 $68.20
115473016 $68.20 115473017 $68.20 115473018 $68.20
115473019 $68.20 115473020 $68.20 115473021 $68.20
115473022 $68.20 115473023 $68.20 115473024 $68.20
115473025 $68.20 115473026 $68.20 115473027 $68.20
115473028 $68.20 115473029 $68.20 115473030 $68.20
115473031 $68.20 115474001 $68.20 115474002 $68.20
115474003 $68.20 115474004 $68.20 115474005 $68.20
115474006 $68.20 115481001 $68.20 115481002 $68.20
115481003 $68.20 115481004 $68.20 115481005 $68.20
115481006 $68.20 115481007 $68.20 115481008 $68.20
115481009 $68.20 115481010 $68.20 115481014 $68.20
115481019 $68.20 115481021 $68.20 115481023 $68.20
115481024 $68.20 115481026 $68.20 115481027 $68.20
115481028 $68.20 115481045 $68.20 115481046 $68.20
115481047 $68.20 115481048 $68.20 115481049 $68.20
115481050 $68.20 115481051 $68.20 115481052 $68.20
115481053 $68.20 115481054 $68.20 115482001 $68.20

Engineer's Report Page 1844 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115482002 $68.20 115482003 $68.20 115482004 $68.20
115482005 $68.20 115482006 $68.20 115482007 $68.20
115482008 $68.20 115482009 $68.20 115482010 $68.20
115482011 $68.20 115482012 $68.20 115482013 $68.20
115482014 $68.20 115482015 $68.20 115482016 $68.20
115482017 $68.20 115482018 $68.20 115482019 $68.20
115482020 $68.20 115482021 $68.20 115482022 $68.20
115482023 $68.20 115482024 $68.20 115482025 $68.20
115482026 $68.20 115482027 $68.20 115482028 $68.20
115482029 $68.20 115482030 $68.20 115482031 $68.20
115482032 $68.20 115482033 $68.20 115482034 $68.20
115482035 $68.20 115482036 $68.20 115482037 $68.20
115482038 $68.20 115482039 $68.20 115482040 $68.20
115482041 $68.20 115491001 $68.20 115491002 $68.20
115491003 $68.20 115491004 $68.20 115491005 $68.20
115491006 $68.20 115491007 $68.20 115491008 $68.20
115491009 $68.20 115491010 $68.20 115491011 $68.20
115491012 $68.20 115491013 $68.20 115491014 $68.20
115491015 $68.20 115492001 $68.20 115492002 $68.20
115492003 $68.20 115492004 $68.20 115492005 $68.20
115492006 $68.20 115492007 $68.20 115492008 $68.20
115492009 $68.20 115492010 $68.20 115492011 $68.20
115492012 $68.20 115492013 $68.20 115492014 $68.20
115492015 $68.20 115492016 $68.20 115492017 $68.20
115492018 $68.20 115492019 $68.20 115492020 $68.20
115492021 $68.20 115492022 $68.20 115492023 $68.20
115492024 $68.20 115492025 $68.20 115492026 $68.20
115492027 $68.20 115492028 $68.20 115492029 $68.20
115492030 $68.20 115492031 $68.20 115492032 $68.20
115492033 $68.20 115492034 $68.20 115492035 $68.20
115492036 $68.20 115492037 $68.20 115492038 $68.20
115492039 $68.20 115492040 $68.20 115493001 $68.20
115493002 $68.20 115493003 $68.20 115493004 $68.20
115493005 $68.20 115493006 $68.20 115493007 $68.20
115493008 $68.20 115493009 $68.20 115493010 $68.20
115493011 $68.20 115493012 $68.20 115493013 $68.20
115493014 $68.20 115493015 $68.20 115493016 $68.20
115493017 $68.20 115493018 $68.20 115493019 $68.20
115500002 $982.22 115500004 $1,309.62 115500008 $1,309.62 115500015 $5,975.18 115500016 $2,619.26 115500017 $1,309.62 115521001 $68.20 115521002 $68.20 115521003 $68.20
115521004 $68.20 115521005 $68.20 115521006 $68.20
115521007 $68.20 115521008 $68.20 115521009 $68.20

Engineer's Report Page 1845 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115521010 $68.20 115521011 $68.20 115521012 $68.20
115521013 $68.20 115521014 $68.20 115521015 $68.20
115521016 $68.20 115521017 $68.20 115521018 $68.20
115521019 $68.20 115521020 $68.20 115521021 $68.20
115521022 $68.20 115521023 $68.20 115521024 $68.20
115521025 $68.20 115521026 $68.20 115521027 $68.20
115521028 $68.20 115521030 $68.20 115521031 $68.20
115521032 $68.20 115522001 $68.20 115522003 $68.20
115522004 $68.20 115522005 $68.20 115522006 $68.20
115522007 $68.20 115522008 $68.20 115522009 $68.20
115522010 $68.20 115522011 $68.20 115522012 $68.20
115522013 $68.20 115522014 $68.20 115522015 $68.20
115522016 $68.20 115522017 $68.20 115531002 $68.20
115531003 $68.20 115531004 $68.20 115531005 $68.20
115531006 $68.20 115531007 $68.20 115531008 $68.20
115531009 $68.20 115531012 $68.20 115532001 $68.20
115532002 $68.20 115532003 $68.20 115532004 $68.20
115532005 $68.20 115532006 $68.20 115532007 $68.20
115532008 $68.20 115532010 $68.20 115532011 $68.20
115532012 $68.20 115532013 $68.20 115532014 $68.20
115532015 $68.20 115532016 $68.20 115532017 $68.20
115532018 $68.20 115532019 $68.20 115532020 $68.20
115532021 $68.20 115532022 $68.20 115532023 $68.20
115532024 $68.20 115532025 $68.20 115532026 $68.20
115532027 $68.20 115532028 $68.20 115532029 $68.20
115532030 $68.20 115532031 $68.20 115532032 $68.20
115533001 $68.20 115533002 $68.20 115533003 $68.20
115533004 $68.20 115533005 $68.20 115533006 $68.20
115533007 $68.20 115533008 $68.20 115533009 $68.20
115533010 $68.20 115533011 $68.20 115533012 $68.20
115533013 $68.20 115533014 $68.20 115533015 $68.20
115533016 $68.20 115534001 $68.20 115534002 $68.20
115534003 $68.20 115534004 $68.20 115534005 $68.20
115534006 $68.20 115534007 $68.20 115534008 $68.20
115534009 $68.20 115534010 $68.20 115560001 $68.20
115560002 $68.20 115560003 $68.20 115560004 $68.20
115560005 $68.20 115560006 $68.20 115560007 $68.20
115560008 $68.20 115560009 $68.20 115560010 $68.20
115560011 $68.20 115560012 $68.20 115560013 $68.20
115560014 $68.20 115560015 $68.20 115560016 $68.20
115560017 $68.20 115560018 $68.20 115560019 $68.20
115560020 $68.20 115560021 $68.20 115560022 $68.20
115560023 $68.20 115560024 $68.20 115560025 $68.20

Engineer's Report Page 1846 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115560026 $68.20 115560027 $68.20 115560028 $68.20
115560029 $68.20 115560030 $68.20 115560031 $68.20
115560032 $68.20 115560033 $68.20 115560034 $68.20
115560035 $68.20 115560036 $68.20 115560037 $68.20
115560038 $68.20 115560039 $68.20 115560040 $68.20
115560041 $68.20 115560042 $68.20 115560043 $68.20
115560044 $68.20 115560045 $68.20 115560046 $68.20
115560047 $68.20 115560048 $68.20 115560049 $68.20
115560050 $68.20 115560051 $68.20 115560052 $68.20
115560053 $68.20 115560054 $68.20 115560055 $68.20
115570001 $68.20 115570002 $68.20 115570003 $68.20
115570004 $68.20 115570005 $68.20 115570006 $68.20
115570007 $68.20 115570008 $68.20 115570009 $68.20
115570010 $68.20 115570011 $68.20 115570012 $68.20
115570013 $68.20 115570014 $68.20 115570015 $68.20
115570016 $68.20 115570017 $68.20 115570018 $68.20
115570019 $68.20 115570020 $68.20 115570021 $68.20
115570022 $68.20 115570023 $68.20 115570024 $68.20
115570025 $68.20 115570026 $68.20 115570027 $68.20
115570028 $68.20 115570029 $68.20 115570030 $68.20
115570031 $68.20 115570032 $68.20 115570033 $68.20
115570034 $68.20 115570035 $68.20 115570036 $68.20
115570037 $68.20 115570038 $68.20 115570039 $68.20
115570040 $68.20 115570041 $68.20 115570042 $68.20
115570043 $68.20 115570044 $68.20 115570045 $68.20
115570046 $68.20 115570047 $68.20 115570048 $68.20
115570049 $68.20 115570050 $68.20 115570051 $68.20
115570052 $68.20 115570053 $68.20 115610001 $68.20
115610002 $68.20 115610003 $68.20 115610004 $68.20
115610005 $68.20 115610006 $68.20 115610007 $68.20
115610008 $68.20 115610009 $68.20 115610010 $68.20
115610011 $68.20 115610012 $68.20 115610013 $68.20
115610014 $68.20 115610015 $68.20 115610016 $68.20
115610017 $68.20 115610018 $68.20 115610019 $68.20
115610020 $68.20 115610021 $68.20 115621001 $68.20
115621002 $68.20 115621003 $68.20 115621004 $68.20
115621005 $68.20 115621006 $68.20 115621007 $68.20
115622001 $68.20 115622002 $68.20 115622003 $68.20
115622004 $68.20 115622005 $68.20 115622006 $68.20
115622007 $68.20 115622008 $68.20 115622009 $68.20
115622010 $68.20 115622011 $68.20 115622012 $68.20
115622013 $68.20 115622014 $68.20 115622015 $68.20
115622016 $68.20 115623001 $68.20 115623002 $68.20

Engineer's Report Page 1847 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
115623003 $68.20 115623004 $68.20 115623005 $68.20
115623006 $68.20 115624001 $68.20 115624002 $68.20
115624003 $68.20 115624004 $68.20 115624005 $68.20
115624006 $68.20 115624007 $68.20 115624008 $68.20
115624009 $68.20 115624010 $68.20 115630001 $68.20
115630002 $68.20 115630003 $68.20 115630004 $68.20
115630005 $68.20 115630006 $68.20 115630007 $68.20
115630008 $68.20 115630009 $68.20 115630010 $68.20
115630011 $68.20 115630012 $68.20 115630013 $68.20
115630014 $68.20 115630015 $68.20 115630016 $68.20
115630017 $68.20 115630018 $68.20 115630019 $68.20
115630020 $68.20 115630021 $68.20 115630022 $68.20
115640001 $68.20 115640002 $68.20 115640003 $68.20
115640004 $68.20 115640005 $68.20 115640006 $68.20
115640007 $68.20 115640008 $68.20 115640009 $68.20
115640010 $68.20 115640011 $68.20 115640012 $68.20
115640013 $68.20 115640014 $68.20 115641001 $68.20
115641002 $68.20 115641003 $68.20 115641004 $68.20
115641005 $68.20 115641006 $68.20 115642001 $68.20
115642002 $68.20 115642003 $68.20 115650001 $68.20
115650002 $68.20 115650003 $68.20 115650004 $68.20
115650005 $68.20 115650006 $68.20 115650007 $68.20
115650008 $68.20 115650009 $68.20 115650010 $68.20
115650011 $68.20 115650012 $68.20 115651001 $68.20
115651002 $68.20 115651003 $68.20 115651004 $68.20
115651005 $68.20 115651006 $68.20 115651007 $68.20
115651008 $68.20 115651009 $68.20 115651010 $68.20
115651011 $68.20 115651012 $68.20 115651013 $68.20
115651014 $68.20 115651015 $68.20 172010001 $68.20
172010002 $68.20 172010003 $68.20 172010004 $68.20
172010005 $68.20 172010006 $68.20 172010007 $68.20
172010008 $68.20 172010009 $68.20 172010010 $68.20
172010011 $68.20 172010012 $68.20 172010013 $68.20
172010014 $68.20 172010015 $68.20 172010016 $68.20
172010017 $68.20 172010018 $68.20 172010019 $68.20
172010020 $68.20 172010021 $68.20 172010022 $68.20
172010023 $68.20 172010024 $68.20 172010025 $68.20
172010026 $68.20 172010027 $68.20 172010028 $68.20
172010029 $68.20 172010030 $68.20 172010031 $68.20
172010032 $68.20 172010033 $68.20 172010034 $68.20
172010035 $68.20 172010036 $68.20 172010037 $68.20
172010038 $68.20 172010039 $68.20 172010040 $68.20
172010041 $68.20 172010042 $68.20 172010043 $68.20

Engineer's Report Page 1848 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172010044 $68.20 172010045 $68.20 172010046 $68.20
172010047 $68.20 172010048 $68.20 172010049 $68.20
172010050 $68.20 172010051 $68.20 172010052 $68.20
172010053 $68.20 172010054 $68.20 172010055 $68.20
172010056 $68.20 172010057 $68.20 172010058 $68.20
172010059 $68.20 172010060 $68.20 172010061 $68.20
172010062 $68.20 172010063 $68.20 172010064 $68.20
172021001 $68.20 172021002 $68.20 172021003 $68.20
172021004 $68.20 172021005 $68.20 172021006 $68.20
172021007 $68.20 172021008 $68.20 172021009 $68.20
172021010 $68.20 172021011 $68.20 172021012 $68.20
172021013 $68.20 172021014 $68.20 172021015 $68.20
172021016 $68.20 172021017 $68.20 172021018 $68.20
172021020 $68.20 172021021 $68.20 172021022 $68.20
172021023 $68.20 172021024 $68.20 172021025 $68.20
172021026 $68.20 172021027 $68.20 172021028 $68.20
172021029 $68.20 172021030 $68.20 172021031 $68.20
172021032 $68.20 172021033 $68.20 172021034 $68.20
172021035 $68.20 172021036 $68.20 172021037 $68.20
172021039 $68.20 172021040 $68.20 172021041 $68.20
172021042 $68.20 172021043 $68.20 172021044 $68.20
172021045 $68.20 172021046 $68.20 172021047 $68.20
172021048 $68.20 172021049 $68.20 172021050 $68.20
172021051 $68.20 172021052 $68.20 172021053 $68.20
172022001 $68.20 172022002 $68.20 172022003 $68.20
172022004 $68.20 172022005 $68.20 172022006 $68.20
172022007 $68.20 172022008 $68.20 172022009 $68.20
172022010 $68.20 172022011 $68.20 172022012 $68.20
172022014 $68.20 172022015 $68.20 172022016 $68.20
172022017 $68.20 172022018 $68.20 172022019 $68.20
172022020 $68.20 172022021 $68.20 172022022 $68.20
172022023 $68.20 172022024 $68.20 172022025 $68.20
172022027 $68.20 172022028 $68.20 172022029 $68.20
172022030 $68.20 172022031 $68.20 172022032 $68.20
172022033 $68.20 172022034 $68.20 172022035 $68.20
172022036 $68.20 172022037 $68.20 172022038 $68.20
172022040 $68.20 172022041 $68.20 172022042 $68.20
172022043 $68.20 172022044 $68.20 172022045 $68.20
172022046 $68.20 172022047 $68.20 172022048 $68.20
172022049 $68.20 172022050 $68.20 172022051 $68.20
172022052 $68.20 172022053 $68.20 172022054 $68.20
172022055 $68.20 172022056 $68.20 172022057 $68.20
172022059 $68.20 172022060 $68.20 172022061 $68.20

Engineer's Report Page 1849 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172022062 $68.20 172022063 $68.20 172022064 $68.20
172022065 $68.20 172022066 $68.20 172022067 $68.20
172022068 $68.20 172022069 $68.20 172022070 $68.20
172022071 $68.20 172022072 $68.20 172022073 $68.20
172022074 $68.20 172022075 $68.20 172022076 $68.20
172022078 $68.20 172022079 $68.20 172022080 $68.20
172022081 $68.20 172022082 $68.20 172022083 $68.20
172022084 $68.20 172022085 $68.20 172022086 $68.20
172022087 $68.20 172022088 $68.20 172022089 $68.20
172022091 $68.20 172022092 $68.20 172022093 $68.20
172022094 $68.20 172022095 $68.20 172022096 $68.20
172030001 $13,260.02 172030002 $13,751.12 172040001 $163.70 172040002 $163.70 172040003 $163.70 172040004 $163.70
172040005 $163.70 172040006 $163.70 172040007 $163.70
172040008 $163.70 172040009 $163.70 172040010 $163.70
172040011 $163.70 172040012 $163.70 172040013 $163.70
172040014 $163.70 172040015 $163.70 172040016 $163.70
172040017 $163.70 172040018 $163.70 172040019 $163.70
172040020 $163.70 172040021 $163.70 172040022 $163.70
172040023 $163.70 172040024 $163.70 172040025 $163.70
172040026 $163.70 172050001 $126.18 172050002 $98.90
172050003 $109.12 172050004 $95.48 172050005 $702.56
172050006 $1,459.68 172050007 $361.50 172090001 $68.20
172090002 $68.20 172090003 $68.20 172090004 $68.20
172090005 $68.20 172090006 $68.20 172090007 $68.20
172090008 $68.20 172090009 $68.20 172090010 $68.20
172090011 $68.20 172090012 $68.20 172090013 $68.20
172091001 $68.20 172091002 $68.20 172091003 $68.20
172091004 $68.20 172091005 $68.20 172091006 $68.20
172091007 $68.20 172091008 $68.20 172091009 $68.20
172091010 $68.20 172091011 $68.20 172091012 $68.20
172091013 $68.20 172091014 $68.20 172091015 $68.20
172091016 $68.20 172091017 $68.20 172091018 $68.20
172091019 $68.20 172091020 $68.20 172091021 $68.20
172091022 $68.20 172091023 $68.20 172091024 $68.20
172091025 $68.20 172091026 $68.20 172091027 $68.20
172091028 $68.20 172091029 $68.20 172091030 $68.20
172091031 $68.20 172091032 $68.20 172091033 $68.20
172091034 $68.20 172091035 $68.20 172091036 $68.20
172091037 $68.20 172091038 $68.20 172092001 $68.20
172092002 $68.20 172092003 $68.20 172092004 $68.20
172092005 $68.20 172092006 $68.20 172092007 $68.20
172092008 $68.20 172092009 $68.20 172092010 $68.20

Engineer's Report Page 1850 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172092011 $68.20 172092012 $68.20 172092013 $68.20
172092014 $68.20 172092015 $68.20 172092016 $68.20
172092017 $68.20 172092018 $68.20 172092019 $68.20
172092020 $68.20 172092021 $68.20 172101001 $68.20
172101002 $68.20 172101003 $68.20 172101004 $68.20
172101005 $68.20 172101006 $68.20 172101007 $68.20
172101008 $68.20 172101009 $68.20 172101010 $68.20
172101011 $68.20 172101012 $68.20 172101013 $68.20
172101014 $68.20 172101015 $68.20 172101016 $68.20
172101017 $68.20 172101018 $68.20 172101019 $68.20
172102001 $68.20 172102002 $68.20 172102003 $68.20
172102004 $68.20 172102005 $68.20 172102006 $68.20
172102007 $68.20 172102008 $68.20 172102009 $68.20
172102010 $68.20 172102011 $68.20 172102012 $68.20
172102013 $68.20 172102014 $68.20 172102015 $68.20
172102016 $68.20 172102017 $68.20 172102018 $68.20
172102019 $68.20 172102020 $68.20 172102021 $68.20
172102022 $68.20 172103001 $68.20 172103002 $68.20
172103003 $68.20 172103004 $68.20 172103005 $68.20
172103006 $68.20 172103007 $68.20 172103008 $68.20
172103009 $68.20 172103010 $68.20 172103011 $68.20
172103012 $68.20 172103013 $68.20 172103014 $68.20
172103015 $68.20 172103017 $68.20 172103018 $68.20
172103019 $68.20 172103020 $68.20 172103021 $68.20
172121001 $68.20 172121002 $68.20 172121003 $68.20
172121004 $68.20 172121005 $68.20 172121006 $68.20
172121007 $68.20 172121008 $68.20 172121009 $68.20
172130001 $4,638.28 172130002 $272.84 172130003 $341.04 172130004 $341.04 172130005 $204.62 172130006 $2,182.72 172130007 $460.40 172130008 $2,319.14 172140001 $6,752.78 172140002 $3,396.84 172140003 $777.58 172140004 $3,857.26 172140005 $184.16 172150002 $68.20 172150003 $68.20
172150004 $68.20 172150008 $68.20 172150009 $68.20
172151001 $68.20 172151002 $68.20 172151003 $68.20
172170001 $68.20 172170002 $68.20 172170003 $68.20
172170004 $68.20 172170005 $68.20 172170006 $68.20
172170007 $68.20 172170008 $68.20 172170009 $68.20
172170010 $68.20 172170011 $68.20 172170012 $68.20
172170013 $68.20 172170014 $68.20 172170015 $68.20
172170016 $68.20 172170017 $68.20 172170018 $68.20
172170019 $68.20 172170020 $68.20 172171001 $68.20
172171002 $68.20 172171003 $68.20 172171004 $68.20
172171005 $68.20 172171006 $68.20 172171007 $68.20

Engineer's Report Page 1851 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172171008 $68.20 172171009 $68.20 172171010 $68.20
172171011 $68.20 172171012 $68.20 172171013 $68.20
172171014 $68.20 172172001 $68.20 172172002 $68.20
172172003 $68.20 172172004 $68.20 172172005 $68.20
172172006 $68.20 172172007 $68.20 172172008 $68.20
172173001 $68.20 172173002 $68.20 172173003 $68.20
172180001 $68.20 172180002 $68.20 172180003 $68.20
172180004 $68.20 172180005 $68.20 172180006 $68.20
172180007 $68.20 172181001 $68.20 172181002 $68.20
172181003 $68.20 172181004 $68.20 172181005 $68.20
172181006 $68.20 172181007 $68.20 172181008 $68.20
172181009 $68.20 172181010 $68.20 172181011 $68.20
172181012 $68.20 172181013 $68.20 172181014 $68.20
172181015 $68.20 172181016 $68.20 172181017 $68.20
172181018 $68.20 172181019 $68.20 172181020 $68.20
172181021 $68.20 172181022 $68.20 172182001 $68.20
172182002 $68.20 172182003 $68.20 172182004 $68.20
172182005 $68.20 172182006 $68.20 172182007 $68.20
172182008 $68.20 172182009 $68.20 172182010 $68.20
172182011 $68.20 172182012 $68.20 172182013 $68.20
172182014 $68.20 172182015 $68.20 172210001 $68.20
172210002 $68.20 172210003 $68.20 172210004 $68.20
172210005 $68.20 172210006 $68.20 172210007 $68.20
172210008 $68.20 172210009 $68.20 172210010 $68.20
172210011 $68.20 172210012 $68.20 172210013 $68.20
172210014 $68.20 172210015 $68.20 172210016 $68.20
172210017 $68.20 172210018 $68.20 172210019 $68.20
172210020 $68.20 172210021 $68.20 172210022 $68.20
172210023 $68.20 172210024 $68.20 172220001 $68.20
172220002 $68.20 172220003 $68.20 172220004 $68.20
172220005 $68.20 172220006 $68.20 172220007 $68.20
172220008 $68.20 172220009 $68.20 172220010 $68.20
172220011 $68.20 172220012 $68.20 172220013 $68.20
172220014 $68.20 172220015 $68.20 172220016 $68.20
172220017 $68.20 172220018 $68.20 172220019 $68.20
172220020 $68.20 172220021 $68.20 172220022 $68.20
172220023 $68.20 172220024 $68.20 172220025 $68.20
172220026 $68.20 172220027 $68.20 172220028 $68.20
172220029 $68.20 172221001 $68.20 172221002 $68.20
172221003 $68.20 172221004 $68.20 172221005 $68.20
172221006 $68.20 172221007 $68.20 172221008 $68.20
172221009 $68.20 172221010 $68.20 172221011 $68.20
172221012 $68.20 172221013 $68.20 172221014 $68.20

Engineer's Report Page 1852 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172221015 $68.20 172221016 $68.20 172221017 $68.20
172221018 $68.20 172221019 $68.20 172221020 $68.20
172221021 $68.20 172221022 $68.20 172221023 $68.20
172221024 $68.20 172221025 $68.20 172221026 $68.20
172221027 $68.20 172221028 $68.20 172230001 $68.20
172230002 $68.20 172230003 $68.20 172230004 $68.20
172230005 $68.20 172230006 $68.20 172230007 $68.20
172230008 $68.20 172230009 $68.20 172230010 $68.20
172230011 $68.20 172230012 $68.20 172230013 $68.20
172230014 $68.20 172230015 $68.20 172230016 $68.20
172230017 $68.20 172230018 $68.20 172230019 $68.20
172230020 $68.20 172230021 $68.20 172230022 $68.20
172230023 $68.20 172230024 $68.20 172231001 $68.20
172231002 $68.20 172231003 $68.20 172231004 $68.20
172231005 $68.20 172231006 $68.20 172231007 $68.20
172231008 $68.20 172231009 $68.20 172231010 $68.20
172231011 $68.20 172231012 $68.20 172231013 $68.20
172231014 $68.20 172231015 $68.20 172240001 $68.20
172240002 $68.20 172240003 $68.20 172240004 $68.20
172240005 $68.20 172240006 $68.20 172240007 $68.20
172240008 $68.20 172240009 $68.20 172240010 $68.20
172240011 $68.20 172240012 $68.20 172240013 $68.20
172240014 $68.20 172240015 $68.20 172240016 $68.20
172240017 $68.20 172240018 $68.20 172240019 $68.20
172240020 $68.20 172240021 $68.20 172240022 $68.20
172240023 $68.20 172240024 $68.20 172240025 $68.20
172240026 $68.20 172240027 $68.20 172241001 $68.20
172241002 $68.20 172241003 $68.20 172241004 $68.20
172241005 $68.20 172242001 $68.20 172242002 $68.20
172242003 $68.20 172242004 $68.20 172242005 $68.20
172242006 $68.20 172242007 $68.20 172242008 $68.20
172242009 $68.20 172242010 $68.20 172242011 $68.20
172242012 $68.20 172242013 $68.20 172242014 $68.20
172242015 $68.20 172242016 $68.20 172242017 $68.20
172242018 $68.20 172242019 $68.20 172242020 $68.20
172242021 $68.20 172242022 $68.20 172242023 $68.20
172242024 $68.20 172242025 $68.20 172250001 $68.20
172250002 $68.20 172250003 $68.20 172250004 $68.20
172250005 $68.20 172250006 $68.20 172250007 $68.20
172250008 $68.20 172250009 $68.20 172250010 $68.20
172250011 $68.20 172250012 $68.20 172250013 $68.20
172250014 $68.20 172250015 $68.20 172250016 $68.20
172250017 $68.20 172250018 $68.20 172250019 $68.20

Engineer's Report Page 1853 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172250020 $68.20 172251001 $68.20 172251002 $68.20
172251003 $68.20 172251004 $68.20 172251005 $68.20
172251006 $68.20 172251007 $68.20 172251008 $68.20
172251009 $68.20 172251010 $68.20 172251011 $68.20
172251012 $68.20 172251013 $68.20 172251014 $68.20
172251015 $68.20 172251016 $68.20 172251017 $68.20
172251018 $68.20 172251019 $68.20 172251020 $68.20
172251021 $68.20 172251022 $68.20 172252001 $68.20
172252002 $68.20 172252003 $68.20 172252004 $68.20
172252005 $68.20 172252006 $68.20 172252007 $68.20
172252008 $68.20 172252009 $68.20 172252010 $68.20
172252011 $68.20 172260001 $68.20 172260002 $68.20
172260003 $68.20 172260004 $68.20 172261001 $68.20
172261002 $68.20 172261003 $68.20 172261004 $68.20
172261005 $68.20 172261006 $68.20 172261007 $68.20
172261008 $68.20 172261009 $68.20 172261010 $68.20
172261011 $68.20 172261012 $68.20 172261013 $68.20
172261014 $68.20 172261015 $68.20 172261016 $68.20
172261017 $68.20 172261018 $68.20 172262001 $68.20
172262002 $68.20 172262003 $68.20 172262004 $68.20
172262005 $68.20 172262006 $68.20 172262007 $68.20
172262008 $68.20 172262009 $68.20 172262010 $68.20
172262011 $68.20 172262012 $68.20 172262013 $68.20
172262014 $68.20 172262015 $68.20 172262016 $68.20
172262017 $68.20 172262018 $68.20 172262019 $68.20
172262020 $68.20 172262021 $68.20 172262022 $68.20
172262023 $68.20 172262024 $68.20 172262025 $68.20
172262026 $68.20 172263001 $68.20 172263002 $68.20
172263003 $68.20 172263004 $68.20 172263005 $68.20
172263006 $68.20 172263007 $68.20 172263008 $68.20
172263009 $68.20 172263010 $68.20 172263011 $68.20
172263012 $68.20 172263013 $68.20 172263014 $68.20
172263015 $68.20 172263017 $68.20 172263018 $68.20
172263019 $68.20 172263020 $68.20 172263021 $68.20
172263022 $68.20 172263023 $68.20 172263024 $68.20
172263025 $68.20 172263026 $68.20 172263027 $68.20
172263029 $68.20 172270001 $68.20 172270002 $68.20
172270003 $68.20 172270004 $68.20 172270005 $68.20
172270006 $68.20 172270007 $68.20 172270008 $68.20
172270009 $68.20 172270010 $68.20 172270011 $68.20
172270012 $68.20 172270013 $68.20 172270014 $68.20
172270015 $68.20 172270016 $68.20 172270017 $68.20
172270018 $68.20 172270019 $68.20 172270020 $68.20

Engineer's Report Page 1854 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172270021 $68.20 172270022 $68.20 172270023 $68.20
172270024 $68.20 172270025 $68.20 172270026 $68.20
172270027 $68.20 172270028 $68.20 172270029 $68.20
172270030 $68.20 172270031 $68.20 172270032 $68.20
172270033 $68.20 172270034 $68.20 172270035 $68.20
172270036 $68.20 172270037 $68.20 172270038 $68.20
172270039 $68.20 172270040 $68.20 172270041 $68.20
172270042 $68.20 172271001 $68.20 172271002 $68.20
172271003 $68.20 172271004 $68.20 172271005 $68.20
172271006 $68.20 172271007 $68.20 172271008 $68.20
172271009 $68.20 172271010 $68.20 172271011 $68.20
172271012 $68.20 172271013 $68.20 172271014 $68.20
172271015 $68.20 172271016 $68.20 172271017 $68.20
172271018 $68.20 172271019 $68.20 172271020 $68.20
172271021 $68.20 172271022 $68.20 172271023 $68.20
172271024 $68.20 172271025 $68.20 172271026 $68.20
172271027 $68.20 172271028 $68.20 172271029 $68.20
172272001 $68.20 172272002 $68.20 172272003 $68.20
172272004 $68.20 172272005 $68.20 172272006 $68.20
172280001 $68.20 172280002 $68.20 172280003 $68.20
172280004 $68.20 172280005 $68.20 172280006 $68.20
172280007 $68.20 172280008 $68.20 172280009 $68.20
172280010 $68.20 172280011 $68.20 172280012 $68.20
172280013 $68.20 172280014 $68.20 172280015 $68.20
172280016 $68.20 172280017 $68.20 172280018 $68.20
172280019 $68.20 172280020 $68.20 172280021 $68.20
172280022 $68.20 172281001 $68.20 172281002 $68.20
172281003 $68.20 172281004 $68.20 172281005 $68.20
172281006 $68.20 172281007 $68.20 172281008 $68.20
172281009 $68.20 172281010 $68.20 172281011 $68.20
172281012 $68.20 172281013 $68.20 172281014 $68.20
172281015 $68.20 172281016 $68.20 172281017 $68.20
172281018 $68.20 172281019 $68.20 172281020 $68.20
172281021 $68.20 172281022 $68.20 172281023 $68.20
172281024 $68.20 172281025 $68.20 172281026 $68.20
172281027 $68.20 172281028 $68.20 172281029 $68.20
172281030 $68.20 172281031 $68.20 172281032 $68.20
172281033 $68.20 172281034 $68.20 172281035 $68.20
172281036 $68.20 172282001 $68.20 172282002 $68.20
172282003 $68.20 172282004 $68.20 172282005 $68.20
172290001 $68.20 172290002 $68.20 172290003 $68.20
172291001 $68.20 172291002 $68.20 172291003 $68.20
172291004 $68.20 172291005 $68.20 172291006 $68.20

Engineer's Report Page 1855 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172291007 $68.20 172291008 $68.20 172291009 $68.20
172291010 $68.20 172291011 $68.20 172291012 $68.20
172291013 $68.20 172291014 $68.20 172291015 $68.20
172291016 $68.20 172291017 $68.20 172291018 $68.20
172291019 $68.20 172291020 $68.20 172291021 $68.20
172291022 $68.20 172291023 $68.20 172291024 $68.20
172291025 $68.20 172291026 $68.20 172291027 $68.20
172291028 $68.20 172291029 $68.20 172291030 $68.20
172291031 $68.20 172291032 $68.20 172291033 $68.20
172300001 $68.20 172300002 $68.20 172300003 $68.20
172300004 $68.20 172300005 $68.20 172300006 $68.20
172300007 $68.20 172300008 $68.20 172300009 $68.20
172300011 $68.20 172300012 $68.20 172300013 $68.20
172300014 $68.20 172300015 $68.20 172300016 $68.20
172300019 $68.20 172302001 $68.20 172302002 $68.20
172302003 $68.20 172302004 $68.20 172302005 $68.20
172302006 $68.20 172302007 $68.20 172302008 $68.20
172302009 $68.20 172302010 $68.20 172302011 $68.20
172302012 $68.20 172310001 $68.20 172310002 $68.20
172310003 $68.20 172310004 $68.20 172310005 $68.20
172311001 $68.20 172311002 $68.20 172311003 $68.20
172311004 $68.20 172311005 $68.20 172311006 $68.20
172311007 $68.20 172311008 $68.20 172311009 $68.20
172311010 $68.20 172311011 $68.20 172311012 $68.20
172311013 $68.20 172311014 $68.20 172311015 $68.20
172311016 $68.20 172311017 $68.20 172311018 $68.20
172311019 $68.20 172312001 $68.20 172312002 $68.20
172312003 $68.20 172312004 $68.20 172312005 $68.20
172312006 $68.20 172312007 $68.20 172312008 $68.20
172320001 $68.20 172320002 $68.20 172320003 $68.20
172320004 $68.20 172320005 $68.20 172320006 $68.20
172320007 $68.20 172320008 $68.20 172320009 $68.20
172320010 $68.20 172320011 $68.20 172320012 $68.20
172320013 $68.20 172320014 $68.20 172320015 $68.20
172320016 $68.20 172320017 $68.20 172320018 $68.20
172320019 $68.20 172320020 $68.20 172320021 $68.20
172320022 $68.20 172321001 $68.20 172321002 $68.20
172321003 $68.20 172321004 $68.20 172321005 $68.20
172321006 $68.20 172321007 $68.20 172321008 $68.20
172321009 $68.20 172321010 $68.20 172321011 $68.20
172321012 $68.20 172321013 $68.20 172321014 $68.20
172321015 $68.20 172321016 $68.20 172322001 $68.20
172322002 $68.20 172322003 $68.20 172322004 $68.20

Engineer's Report Page 1856 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172322005 $68.20 172322006 $68.20 172322007 $68.20
172322008 $68.20 172322009 $68.20 172322010 $68.20
172322011 $68.20 172322012 $68.20 172322013 $68.20
172323001 $68.20 172323002 $68.20 172323003 $68.20
172323004 $68.20 172323005 $68.20 172323006 $68.20
172323007 $68.20 172323008 $68.20 172323009 $68.20
172323010 $68.20 172323011 $68.20 172324001 $68.20
172324002 $68.20 172324003 $68.20 172324004 $68.20
172324005 $68.20 172324006 $68.20 172324007 $68.20
172324008 $68.20 172324009 $68.20 172324010 $68.20
172324011 $68.20 172325001 $68.20 172325002 $68.20
172325003 $68.20 172325004 $68.20 172325005 $68.20
172325006 $68.20 172325007 $68.20 172325008 $68.20
172325009 $68.20 172325010 $68.20 172325011 $68.20
172325012 $68.20 172325013 $68.20 172325014 $68.20
172325015 $68.20 172325016 $68.20 172325017 $68.20
172325018 $68.20 172325019 $68.20 172325020 $68.20
172325021 $68.20 172325022 $68.20 172325023 $68.20
172325024 $68.20 172325025 $68.20 172325026 $68.20
172325027 $68.20 172325028 $68.20 172325029 $68.20
172325030 $68.20 172325031 $68.20 172325032 $68.20
172330001 $68.20 172330002 $68.20 172330003 $68.20
172330004 $68.20 172330005 $68.20 172330006 $68.20
172330007 $68.20 172330008 $68.20 172330009 $68.20
172330010 $68.20 172330011 $68.20 172330012 $68.20
172330013 $68.20 172330014 $68.20 172330015 $68.20
172330016 $68.20 172330017 $68.20 172330018 $68.20
172330019 $68.20 172330020 $68.20 172330021 $68.20
172330022 $68.20 172330023 $68.20 172330024 $68.20
172330025 $68.20 172330026 $68.20 172330027 $68.20
172330028 $68.20 172330029 $68.20 172330030 $68.20
172330031 $68.20 172330032 $68.20 172330033 $68.20
172330034 $68.20 172330035 $68.20 172330036 $68.20
172330037 $68.20 172330038 $68.20 172330039 $68.20
172330040 $68.20 172330041 $68.20 172330042 $68.20
172330043 $68.20 172330044 $68.20 172330045 $68.20
172330046 $68.20 172330047 $68.20 172330048 $68.20
172330049 $68.20 172330050 $68.20 172330051 $68.20
172330052 $68.20 172330053 $68.20 172330054 $68.20
172330055 $68.20 172330056 $68.20 172331001 $68.20
172331002 $68.20 172331003 $68.20 172331004 $68.20
172331005 $68.20 172331006 $68.20 172331007 $68.20
172331008 $68.20 172340001 $68.20 172340002 $68.20

Engineer's Report Page 1857 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172340003 $68.20 172340004 $68.20 172340005 $68.20
172340006 $68.20 172340007 $68.20 172340008 $68.20
172340009 $68.20 172340010 $68.20 172340011 $68.20
172340012 $68.20 172340013 $68.20 172340014 $68.20
172340015 $68.20 172340016 $68.20 172340017 $68.20
172340018 $68.20 172340019 $68.20 172340020 $68.20
172340021 $68.20 172340022 $68.20 172340023 $68.20
172340024 $68.20 172340025 $68.20 172340026 $68.20
172340027 $68.20 172340028 $68.20 172340029 $68.20
172340030 $68.20 172340031 $68.20 172340032 $68.20
172340033 $68.20 172340034 $68.20 172340035 $68.20
172340036 $68.20 172340037 $68.20 172340038 $68.20
172340039 $68.20 172340040 $68.20 172340041 $68.20
172340042 $68.20 172340043 $68.20 172340044 $68.20
172340045 $68.20 172340046 $68.20 172340047 $68.20
172340048 $68.20 172340049 $68.20 172340050 $68.20
172340051 $68.20 172340052 $68.20 172340053 $68.20
172340054 $68.20 172350001 $68.20 172350002 $68.20
172350003 $68.20 172350004 $68.20 172350005 $68.20
172350006 $68.20 172350007 $68.20 172350008 $68.20
172350009 $68.20 172350011 $68.20 172351001 $68.20
172351002 $68.20 172351003 $68.20 172351004 $68.20
172351005 $68.20 172351006 $68.20 172351007 $68.20
172351008 $68.20 172351009 $68.20 172351010 $68.20
172351011 $68.20 172351012 $68.20 172351013 $68.20
172351014 $68.20 172351015 $68.20 172351016 $68.20
172351017 $68.20 172351018 $68.20 172351019 $68.20
172351020 $68.20 172351021 $68.20 172351022 $68.20
172351023 $68.20 172351024 $68.20 172351025 $68.20
172351026 $68.20 172351027 $68.20 172351028 $68.20
172351029 $68.20 172351030 $68.20 172351031 $68.20
172351032 $68.20 172351033 $68.20 172351034 $68.20
172351035 $68.20 172351036 $68.20 172351037 $68.20
172351038 $68.20 172351039 $68.20 172351040 $68.20
172351041 $68.20 172351042 $68.20 172351043 $68.20
172351044 $68.20 172351045 $68.20 172351046 $68.20
172351047 $68.20 172351048 $68.20 172351049 $68.20
172351050 $68.20 172351051 $68.20 172351052 $68.20
172351053 $68.20 172351054 $68.20 172351055 $68.20
172351056 $68.20 172351057 $68.20 172351058 $68.20
172351059 $68.20 172351060 $68.20 172351061 $68.20
172351062 $68.20 172351063 $68.20 172351064 $68.20
172351065 $68.20 172351066 $68.20 172351067 $68.20

Engineer's Report Page 1858 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172351068 $68.20 172351069 $68.20 172351070 $68.20
172351071 $68.20 172351072 $68.20 172351073 $68.20
172352001 $68.20 172352002 $68.20 172352003 $68.20
172352004 $68.20 172352005 $68.20 172352006 $68.20
172352007 $68.20 172352008 $68.20 172352009 $68.20
172352010 $68.20 172352011 $68.20 172352012 $68.20
172352013 $68.20 172352014 $68.20 172352015 $68.20
172352016 $68.20 172352017 $68.20 172352018 $68.20
172352019 $68.20 172352020 $68.20 172352021 $68.20
172361007 $68.20 172361008 $68.20 172361009 $68.20
172361010 $68.20 172361011 $68.20 172361012 $68.20
172361013 $68.20 172361014 $68.20 172361015 $68.20
172361016 $68.20 172361017 $68.20 172361018 $68.20
172362001 $68.20 172362002 $68.20 172362003 $68.20
172362004 $68.20 172362005 $68.20 172362006 $68.20
172362007 $68.20 172362008 $68.20 172362009 $68.20
172362010 $68.20 172362011 $68.20 172362012 $68.20
172362013 $68.20 172362014 $68.20 172362015 $68.20
172362016 $68.20 172362017 $68.20 172362018 $68.20
172362019 $68.20 172362020 $68.20 172362021 $68.20
172362022 $68.20 172362023 $68.20 172362024 $68.20
172362025 $68.20 172362026 $68.20 172362027 $68.20
172362028 $68.20 172362029 $68.20 172362030 $68.20
172362031 $68.20 172362032 $68.20 172362033 $68.20
172362034 $68.20 172362036 $68.20 172362037 $68.20
172362038 $68.20 172362039 $68.20 172362040 $68.20
172362041 $68.20 172362042 $68.20 172362043 $68.20
172362044 $68.20 172362045 $68.20 172362046 $68.20
172362047 $68.20 172362048 $68.20 172362049 $68.20
172362050 $68.20 172362051 $68.20 172362052 $68.20
172362053 $68.20 172362054 $68.20 172362055 $68.20
172362056 $68.20 172362057 $68.20 172362058 $68.20
172362059 $68.20 172362060 $68.20 172362061 $68.20
172362062 $68.20 172362063 $68.20 172362065 $68.20
172362066 $68.20 172362067 $68.20 172362068 $68.20
172362069 $68.20 172362070 $68.20 172362071 $68.20
172362072 $68.20 172362073 $68.20 172362074 $68.20
172362075 $68.20 172362076 $68.20 172362077 $68.20
172362078 $68.20 172362079 $68.20 172362080 $68.20
172362081 $68.20 172362082 $68.20 172362083 $68.20
172362084 $68.20 172362085 $68.20 172362086 $68.20
172362087 $68.20 172362088 $68.20 172362089 $68.20
172362090 $68.20 172363001 $68.20 172363002 $68.20

Engineer's Report Page 1859 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172363003 $68.20 172363004 $68.20 172363005 $68.20
172363006 $68.20 172363007 $68.20 172363008 $68.20
172363009 $68.20 172363010 $68.20 172363011 $68.20
172363012 $68.20 172363013 $68.20 172363014 $68.20
172363015 $68.20 172363016 $68.20 172363017 $68.20
172363018 $68.20 172363019 $68.20 172363020 $68.20
172363021 $68.20 172363022 $68.20 172363023 $68.20
172363024 $68.20 172363025 $68.20 172363026 $68.20
172363027 $68.20 172363028 $68.20 172372001 $68.20
172372002 $68.20 172372003 $68.20 172372004 $68.20
172372005 $68.20 172372007 $68.20 172372008 $68.20
172372009 $68.20 172372011 $68.20 172372012 $68.20
172372013 $68.20 172372014 $68.20 172372015 $68.20
172372016 $68.20 172372017 $68.20 172372019 $68.20
172372020 $68.20 172372021 $68.20 172372022 $68.20
172372023 $68.20 172372024 $68.20 172372025 $68.20
172372026 $68.20 172372027 $68.20 172372028 $68.20
172372029 $68.20 172372031 $68.20 172372032 $68.20
172372033 $68.20 172372034 $68.20 172372035 $68.20
172372036 $68.20 172372037 $68.20 172372038 $68.20
172372039 $68.20 172372040 $68.20 172372041 $68.20
172372042 $68.20 172372043 $68.20 172372044 $68.20
172372046 $68.20 172372047 $68.20 172372048 $68.20
172372049 $68.20 172372050 $68.20 172372051 $68.20
172372053 $68.20 172372054 $68.20 172372056 $68.20
172372057 $68.20 172372058 $68.20 172372059 $68.20
172372060 $68.20 172372061 $68.20 172372063 $68.20
172372064 $68.20 172372065 $68.20 172372066 $68.20
172372067 $68.20 172372068 $68.20 172372069 $68.20
172372070 $68.20 172372071 $68.20 172372072 $68.20
172372074 $68.20 172372075 $68.20 172372076 $68.20
172372077 $68.20 172372078 $68.20 172372079 $68.20
172420002 $1,507.44 172420003 $306.94 172430001 $68.20
172430002 $68.20 172430003 $68.20 172430004 $68.20
172430005 $68.20 172430006 $68.20 172430007 $68.20
172430008 $68.20 172430009 $68.20 172430010 $68.20
172430011 $68.20 172430012 $68.20 172430013 $68.20
172430014 $68.20 172430015 $68.20 172430016 $68.20
172430017 $68.20 172430018 $68.20 172430019 $68.20
172430020 $68.20 172430021 $68.20 172430022 $68.20
172430023 $68.20 172430024 $68.20 172430025 $68.20
172430026 $68.20 172430027 $68.20 172430028 $68.20
172430029 $68.20 172430030 $68.20 172430031 $68.20

Engineer's Report Page 1860 of 2543
68-2286 - LMD 84-2 Zone 6
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
172430032 $68.20 172430033 $68.20 172430034 $68.20
172430035 $68.20 172430036 $68.20
Totals Parcels 2,843 Levy $314,741.62

Engineer's Report Page 1861 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
110280037 $2,112.00 110280038 $2,640.00 110280040 $5,610.00 110441001 $55.00 110441002 $55.00 110441003 $55.00
110441004 $55.00 110441005 $55.00 110441006 $55.00
110441007 $55.00 110441008 $55.00 110441009 $55.00
110441010 $55.00 110441011 $55.00 110441012 $55.00
110441013 $55.00 110441014 $55.00 110441015 $55.00
110441016 $55.00 110441017 $55.00 110441018 $55.00
110441019 $55.00 110441020 $55.00 110441021 $55.00
110441022 $55.00 110441023 $55.00 110441024 $55.00
110441025 $55.00 110441026 $55.00 110441032 $55.00
110441033 $55.00 110441034 $55.00 110441035 $55.00
110441036 $55.00 110441037 $55.00 110441038 $55.00
110441039 $55.00 110441040 $55.00 110441041 $55.00
110441042 $55.00 110441045 $55.00 110441046 $55.00
110441047 $55.00 110441048 $55.00 110441049 $55.00
110441050 $55.00 110441051 $55.00 110441052 $55.00
110441053 $55.00 110441054 $55.00 110441055 $55.00
110441056 $55.00 110441057 $55.00 110441058 $55.00
110441059 $55.00 110441060 $55.00 110441061 $55.00
110441062 $55.00 110441063 $55.00 110441064 $55.00
110441065 $55.00 110442001 $55.00 110442002 $55.00
110442003 $55.00 110442004 $55.00 110442005 $55.00
110442006 $55.00 110442008 $55.00 110442009 $55.00
110442010 $55.00 110442011 $55.00 110442012 $55.00
110442013 $55.00 110443001 $55.00 110443002 $55.00
110443003 $55.00 110443004 $55.00 110443005 $55.00
110443006 $55.00 110443007 $55.00 110443008 $55.00
110443009 $55.00 110443010 $55.00 110443013 $55.00
110443014 $55.00 110443015 $55.00 110443016 $55.00
110443017 $55.00 110443018 $55.00 110443019 $55.00
110443020 $55.00 110443021 $55.00 110443022 $55.00
110443023 $55.00 110443024 $55.00 110443025 $55.00
110444001 $55.00 110444002 $55.00 110444003 $55.00
110444004 $55.00 110444005 $55.00 110444006 $55.00
110444007 $55.00 110444008 $55.00 110444009 $55.00
110444010 $55.00 110444011 $55.00 110444012 $55.00
110444013 $55.00 110444014 $55.00 110444015 $55.00
110444016 $55.00 110444017 $55.00 110444018 $55.00
110444019 $55.00 110451001 $55.00 110451002 $55.00
110451003 $55.00 110451004 $55.00 110451005 $55.00
110451006 $55.00 110451007 $55.00 110451008 $55.00
110451009 $55.00 110451010 $55.00 110451011 $55.00
110451012 $55.00 110451013 $55.00 110451014 $55.00
Assessment Roll

Engineer's Report Page 1862 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
110451015 $55.00 110451016 $55.00 110451017 $55.00
110451018 $55.00 110451019 $55.00 110451020 $55.00
110451021 $55.00 110451022 $55.00 110451023 $55.00
110451024 $55.00 110451025 $55.00 110452001 $55.00
110452002 $55.00 110452003 $55.00 110452004 $55.00
110452005 $55.00 110452006 $55.00 110452007 $55.00
110452008 $55.00 110453001 $55.00 110453002 $55.00
110453003 $55.00 110453004 $55.00 110453005 $55.00
110453006 $55.00 110453007 $55.00 110453008 $55.00
110453009 $55.00 110453010 $55.00 110453011 $55.00
110453012 $55.00 110453013 $55.00 110453014 $55.00
110453015 $55.00 110454001 $55.00 110454002 $55.00
110454003 $55.00 110454004 $55.00 110461001 $55.00
110461002 $55.00 110461003 $55.00 110461004 $55.00
110461005 $55.00 110461006 $55.00 110461007 $55.00
110461008 $55.00 110461009 $55.00 110461010 $55.00
110461011 $55.00 110461012 $55.00 110461013 $55.00
110461014 $55.00 110461015 $55.00 110461016 $55.00
110461017 $55.00 110461018 $55.00 110461019 $55.00
110461020 $55.00 110461021 $55.00 110461022 $55.00
110461023 $55.00 110461024 $55.00 110461025 $55.00
110461026 $55.00 110461027 $55.00 110461028 $55.00
110461029 $55.00 110461030 $55.00 110461031 $55.00
110461032 $55.00 110461033 $55.00 110461034 $55.00
110461035 $55.00 110461036 $55.00 110461037 $55.00
110461038 $55.00 110462001 $55.00 110462002 $55.00
110462003 $55.00 110462004 $55.00 110462005 $55.00
110463001 $55.00 110463002 $55.00 110463003 $55.00
110463004 $55.00 110463005 $55.00 110463006 $55.00
110463007 $55.00 110463008 $55.00 110463009 $55.00
110463010 $55.00 110463011 $55.00 110463012 $55.00
110463013 $55.00 110463014 $55.00 110463015 $55.00
110463016 $55.00 110463017 $55.00 110463018 $55.00
110463019 $55.00 110463020 $55.00 110470001 $10,296.00
110481001 $55.00 110481002 $55.00 110481003 $55.00
110481004 $55.00 110481005 $55.00 110481006 $55.00
110481007 $55.00 110481008 $55.00 110481009 $55.00
110481010 $55.00 110481011 $55.00 110481012 $55.00
110481013 $55.00 110481014 $55.00 110481015 $55.00
110481016 $55.00 110481017 $55.00 110481018 $55.00
110481019 $55.00 110481020 $55.00 110481021 $55.00
110481022 $55.00 110481023 $55.00 110481024 $55.00
110481025 $55.00 110481026 $55.00 110481027 $55.00

Engineer's Report Page 1863 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
110482001 $55.00 110482002 $55.00 110482003 $55.00
110482004 $55.00 110482005 $55.00 110482006 $55.00
110482007 $55.00 110482008 $55.00 110482009 $55.00
110482010 $55.00 110482011 $55.00 110482012 $55.00
110482013 $55.00 110482014 $55.00 110482015 $55.00
110482016 $55.00 110482017 $55.00 110482018 $55.00
110482019 $55.00 110482020 $55.00 110482021 $55.00
110482022 $55.00 110482023 $55.00 110482024 $55.00
110482025 $55.00 110482026 $55.00 110482027 $55.00
110482028 $55.00 110483001 $55.00 110483002 $55.00
110483003 $55.00 110483004 $55.00 110483005 $55.00
110483006 $55.00 110483007 $55.00 110483008 $55.00
110483009 $55.00 110483010 $55.00 110483011 $55.00
110483012 $55.00 110483013 $55.00 110483014 $55.00
110483015 $55.00 110483016 $55.00 110483017 $55.00
110483018 $55.00 110483019 $55.00 110483020 $55.00
110483021 $55.00 110483022 $55.00 110483023 $55.00
110483024 $55.00 110483025 $55.00 110483026 $55.00
110483027 $55.00 110483028 $55.00 110483029 $55.00
110483030 $55.00 110483031 $55.00 110483032 $55.00
110491001 $55.00 110491002 $55.00 110491003 $55.00
110491004 $55.00 110491005 $55.00 110491006 $55.00
110491007 $55.00 110491008 $55.00 110491009 $55.00
110491010 $55.00 110491011 $55.00 110491012 $55.00
110491013 $55.00 110491014 $55.00 110491015 $55.00
110491016 $55.00 110491017 $55.00 110491018 $55.00
110491019 $55.00 110491020 $55.00 110491021 $55.00
110491022 $55.00 110491023 $55.00 110491024 $55.00
110491025 $55.00 110491026 $55.00 110491027 $55.00
110491028 $55.00 110491029 $55.00 110491030 $55.00
110491031 $55.00 110491032 $55.00 110491033 $55.00
110491034 $55.00 110491035 $55.00 110491036 $55.00
110492001 $55.00 110492002 $55.00 110492003 $55.00
110492004 $55.00 110492005 $55.00 110492006 $55.00
110492007 $55.00 110492008 $55.00 110492009 $55.00
110492010 $55.00 110492011 $55.00 110492012 $55.00
110492013 $55.00 110492014 $55.00 110492015 $55.00
110492016 $55.00 110493001 $55.00 110493002 $55.00
110493003 $55.00 110493004 $55.00 110493005 $55.00
110493006 $55.00 110493007 $55.00 110493008 $55.00
110493009 $55.00 110493010 $55.00 110493011 $55.00
110493012 $55.00 110493013 $55.00 110493014 $55.00
110493015 $55.00 110493016 $55.00 110494001 $55.00

Engineer's Report Page 1864 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
110494002 $55.00 110494003 $55.00 110494004 $55.00
110494005 $55.00 110494006 $55.00 110494007 $55.00
110494008 $55.00 110494009 $55.00 110494010 $55.00
110494011 $55.00 110494012 $55.00 110494013 $55.00
110494014 $55.00 110494015 $55.00 110494016 $55.00
110494017 $55.00 110494018 $55.00 110494019 $55.00
110494020 $55.00 110495001 $55.00 110495002 $55.00
110495003 $55.00 110495004 $55.00 110495005 $55.00
110495006 $55.00 110495007 $55.00 110495008 $55.00
110495009 $55.00 110495010 $55.00 110495011 $55.00
110495012 $55.00 110495013 $55.00 110501001 $55.00
110501002 $55.00 110501003 $55.00 110501004 $55.00
110501005 $55.00 110501006 $55.00 110501007 $55.00
110501008 $55.00 110501009 $55.00 110501010 $55.00
110501011 $55.00 110502001 $55.00 110502002 $55.00
110502003 $55.00 110502004 $55.00 110502005 $55.00
110502006 $55.00 110502007 $55.00 110502008 $55.00
110502009 $55.00 110502010 $55.00 110502011 $55.00
110502012 $55.00 110502013 $55.00 110502014 $55.00
110502015 $55.00 110502016 $55.00 110502017 $55.00
110502018 $55.00 110502019 $55.00 110502020 $55.00
110502021 $55.00 110502022 $55.00 110502023 $55.00
110503001 $55.00 110503002 $55.00 110503003 $55.00
110503004 $55.00 110503005 $55.00 110503006 $55.00
110503007 $55.00 110504001 $55.00 110504002 $55.00
110504003 $55.00 110504004 $55.00 110504005 $55.00
110504006 $55.00 110504007 $55.00 110504008 $55.00
110504009 $55.00 110504010 $55.00 110504011 $55.00
110504012 $55.00 110505001 $55.00 110505002 $55.00
110505003 $55.00 110505004 $55.00 110505005 $55.00
110505006 $55.00 110505007 $55.00 110505008 $55.00
110505009 $55.00 110505010 $55.00 110505011 $55.00
112151001 $55.00 112151002 $55.00 112151003 $55.00
112151004 $55.00 112151005 $55.00 112151006 $55.00
112151007 $55.00 112151008 $55.00 112152001 $55.00
112152002 $55.00 112152003 $55.00 112152004 $55.00
112152005 $55.00 112152006 $55.00 112152007 $55.00
112152008 $55.00 112152009 $55.00 112152010 $55.00
112153001 $55.00 112153002 $55.00 112153003 $55.00
112153004 $55.00 112153005 $55.00 112153006 $55.00
112153007 $55.00 112153008 $55.00 112154001 $55.00
112154002 $55.00 112154003 $55.00 112154004 $55.00
112154005 $55.00 112154006 $55.00 112154007 $55.00

Engineer's Report Page 1865 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
112154008 $55.00 112161003 $55.00 112161004 $55.00
112161005 $55.00 112161006 $55.00 112161007 $55.00
112161008 $55.00 112161009 $55.00 112161010 $55.00
112161011 $55.00 112161012 $55.00 112161013 $55.00
112161014 $55.00 112161015 $55.00 112161016 $55.00
112161017 $55.00 112161018 $55.00 112161019 $55.00
112162001 $55.00 112162002 $55.00 112162003 $55.00
112162004 $55.00 112162005 $55.00 112162006 $55.00
112162007 $55.00 112162008 $55.00 112162009 $55.00
112162010 $55.00 112162011 $55.00 112162012 $55.00
112162013 $55.00 112162014 $55.00 112162015 $55.00
112162016 $55.00 112163001 $55.00 112163002 $55.00
112163003 $55.00 112163004 $55.00 112163005 $55.00
112163006 $55.00 112163007 $55.00 112163008 $55.00
112163009 $55.00 112163010 $55.00 112163011 $55.00
112163012 $55.00 112163013 $55.00 112163014 $55.00
112163015 $55.00 112163016 $55.00 112164001 $55.00
112164002 $55.00 112164003 $55.00 112164004 $55.00
112165001 $55.00 112165002 $55.00 112171001 $55.00
112171002 $55.00 112171003 $55.00 112171004 $55.00
112171005 $55.00 112171006 $55.00 112171007 $55.00
112171008 $55.00 112171009 $55.00 112171010 $55.00
112171011 $55.00 112171012 $55.00 112171013 $55.00
112171014 $55.00 112171015 $55.00 112171016 $55.00
112171017 $55.00 112171018 $55.00 112172001 $55.00
112172002 $55.00 112172003 $55.00 112172004 $55.00
112172005 $55.00 112172006 $55.00 112172007 $55.00
112172008 $55.00 112172009 $55.00 112172010 $55.00
112172011 $55.00 112172012 $55.00 112172013 $55.00
112172014 $55.00 112172015 $55.00 112172017 $55.00
112172018 $55.00 112172019 $55.00 112172020 $55.00
112172021 $55.00 112172022 $55.00 112172023 $55.00
112172024 $55.00 112172026 $55.00 112172027 $55.00
112172028 $55.00 112181001 $55.00 112181002 $55.00
112181003 $55.00 112181004 $55.00 112181005 $55.00
112181006 $55.00 112181007 $55.00 112181008 $55.00
112181009 $55.00 112181010 $55.00 112181011 $55.00
112181012 $55.00 112181013 $55.00 112181014 $55.00
112181015 $55.00 112182001 $55.00 112182002 $55.00
112182003 $55.00 112182004 $55.00 112182005 $55.00
112182006 $55.00 112182007 $55.00 112182008 $55.00
112182009 $55.00 112182010 $55.00 112182011 $55.00
112182012 $55.00 112182013 $55.00 112182014 $55.00

Engineer's Report Page 1866 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
112182015 $55.00 112182016 $55.00 112182017 $55.00
112182018 $55.00 112182019 $55.00 112182020 $55.00
112182021 $55.00 112182022 $55.00 112182023 $55.00
112182024 $55.00 112182025 $55.00 112182026 $55.00
112182027 $55.00 112182028 $55.00 112182029 $55.00
112182030 $55.00 112182031 $55.00 112182032 $55.00
112182033 $55.00 112182034 $55.00 112191001 $55.00
112191002 $55.00 112191003 $55.00 112191004 $55.00
112191005 $55.00 112191006 $55.00 112191007 $55.00
112191008 $55.00 112191009 $55.00 112191010 $55.00
112191011 $55.00 112191012 $55.00 112191013 $55.00
112191014 $55.00 112191015 $55.00 112192001 $55.00
112192002 $55.00 112192003 $55.00 112192005 $55.00
112192006 $55.00 112192007 $55.00 112192008 $55.00
112192009 $55.00 112192010 $55.00 112192011 $55.00
112192012 $55.00 112192013 $55.00 112192014 $55.00
112192015 $55.00 112192016 $55.00 112192017 $55.00
112192018 $55.00 112192019 $55.00 112192020 $55.00
112192021 $55.00 112192022 $55.00 112192023 $55.00
112192024 $55.00 112192025 $55.00 112192026 $55.00
112192027 $55.00 112192028 $55.00 112193001 $55.00
112193002 $55.00 112193003 $55.00 112193004 $55.00
112193005 $55.00 112193006 $55.00 112193007 $55.00
112193008 $55.00 112193009 $55.00 112193010 $55.00
112193011 $55.00 112193012 $55.00 112193013 $55.00
112193014 $55.00 112193015 $55.00 112193016 $55.00
112193017 $55.00 112193018 $55.00 112193019 $55.00
112193020 $55.00 112193021 $55.00 112193022 $55.00
112193023 $55.00 112193024 $55.00 112193025 $55.00
112201001 $55.00 112201002 $55.00 112201003 $55.00
112201004 $55.00 112201005 $55.00 112201006 $55.00
112201007 $55.00 112201008 $55.00 112201009 $55.00
112202001 $55.00 112202002 $55.00 112211003 $55.00
112211004 $55.00 112211005 $55.00 112211006 $55.00
112211007 $55.00 112211009 $55.00 112211010 $55.00
112211011 $55.00 112211012 $55.00 112211013 $55.00
112211014 $55.00 112211015 $55.00 112211016 $55.00
112211017 $55.00 112211018 $55.00 112211019 $55.00
112211020 $55.00 112211022 $55.00 112211023 $55.00
112212001 $55.00 112212002 $55.00 112212005 $55.00
112212007 $55.00 112212008 $55.00 112212009 $55.00
112212010 $55.00 112212011 $55.00 112212012 $55.00
112212013 $55.00 112212014 $55.00 112212015 $55.00

Engineer's Report Page 1867 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
112212016 $55.00 112212017 $55.00 112212018 $55.00
112212019 $55.00 112212020 $55.00 112212021 $55.00
112212022 $55.00 112212025 $55.00 112212026 $55.00
112212027 $55.00 112213001 $55.00 112213003 $55.00
112231001 $55.00 112231002 $55.00 112231003 $55.00
112231004 $55.00 112231005 $55.00 112231006 $55.00
112231007 $55.00 112231008 $55.00 112231009 $55.00
112231010 $55.00 112231011 $55.00 112231012 $55.00
112231013 $55.00 112231014 $55.00 112231015 $55.00
112231016 $55.00 112231017 $55.00 112231018 $55.00
112231019 $55.00 112231020 $55.00 112231021 $55.00
112231022 $55.00 112231023 $55.00 112231024 $55.00
112231025 $55.00 112231026 $55.00 112231027 $55.00
112231028 $55.00 112231029 $55.00 112231030 $55.00
112231031 $55.00 112231032 $55.00 112231033 $55.00
112231034 $55.00 112231035 $55.00 112231036 $55.00
112231037 $55.00 112231038 $55.00 112231039 $55.00
112231040 $55.00 112231041 $55.00 112231042 $55.00
112231043 $55.00 112231044 $55.00 112231045 $55.00
112231046 $55.00 112231047 $55.00 112232001 $55.00
112232002 $55.00 112232003 $55.00 112232004 $55.00
112232005 $55.00 112233001 $55.00 112233002 $55.00
112233003 $55.00 112233004 $55.00 112233005 $55.00
112233006 $55.00 112233007 $55.00 112233008 $55.00
112234001 $55.00 112234002 $55.00 112234003 $55.00
112234004 $55.00 112234005 $55.00 112234006 $55.00
112234007 $55.00 112234008 $55.00 112234009 $55.00
112235001 $55.00 112235002 $55.00 112241001 $55.00
112241002 $55.00 112241003 $55.00 112241004 $55.00
112241005 $55.00 112241006 $55.00 112241007 $55.00
112241008 $55.00 112241010 $55.00 112242002 $55.00
112242003 $55.00 112242004 $55.00 112242005 $55.00
112242006 $55.00 112242007 $55.00 112242008 $55.00
112242009 $55.00 112242010 $55.00 112242011 $55.00
112242012 $55.00 112242013 $55.00 112242014 $55.00
112242015 $55.00 112242016 $55.00 112242017 $55.00
112242018 $55.00 112242019 $55.00 112242023 $55.00
112251001 $55.00 112251002 $55.00 112251003 $55.00
112251004 $55.00 112251005 $55.00 112251006 $55.00
112251007 $55.00 112251008 $55.00 112251009 $55.00
112251010 $55.00 112251011 $55.00 112251012 $55.00
112251013 $55.00 112251014 $55.00 112251015 $55.00
112251016 $55.00 112252001 $55.00 112252002 $55.00

Engineer's Report Page 1868 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
112252003 $55.00 112252004 $55.00 112252005 $55.00
112252006 $55.00 112252007 $55.00 112252008 $55.00
112252009 $55.00 112252010 $55.00 112252011 $55.00
112252012 $55.00 112252013 $55.00 112252014 $55.00
112252015 $55.00 112252016 $55.00 112253001 $55.00
112253002 $55.00 112253003 $55.00 112253004 $55.00
112253005 $55.00 112253006 $55.00 112253007 $55.00
112253008 $55.00 112253009 $55.00 112253010 $55.00
112253011 $55.00 112253012 $55.00 112253013 $55.00
112253014 $55.00 112253015 $55.00 112253016 $55.00
112253017 $55.00 112253018 $55.00 112253019 $55.00
112253020 $55.00 112253021 $55.00 112253022 $55.00
112253023 $55.00 112253024 $55.00 112253025 $55.00
112253026 $55.00 112253027 $55.00 112253028 $55.00
112253029 $55.00 112253030 $55.00 112253031 $55.00
112253032 $55.00 112253033 $55.00 112254001 $55.00
112254002 $55.00 112254003 $55.00 112254004 $55.00
112254005 $55.00 112254006 $55.00 112254007 $55.00
112254008 $55.00 112254009 $55.00 112254010 $55.00
112254011 $55.00 112254012 $55.00 112254013 $55.00
112254014 $55.00 112255001 $55.00 112255002 $55.00
112271001 $55.00 112271002 $55.00 112271003 $55.00
112271004 $55.00 112271005 $55.00 112271006 $55.00
112271007 $55.00 112271008 $55.00 112271009 $55.00
112271010 $55.00 112271011 $55.00 112271012 $55.00
112271013 $55.00 112271015 $55.00 112271016 $55.00
112271017 $55.00 112271018 $55.00 112271019 $55.00
112271020 $55.00 112271021 $55.00 112271022 $55.00
112271023 $55.00 112272001 $55.00 112272002 $55.00
112272003 $55.00 112272004 $55.00 112272005 $55.00
112272006 $55.00 112273001 $55.00 112273002 $55.00
112273003 $55.00 112273004 $55.00 112273005 $55.00
112273006 $55.00 112273007 $55.00 112273008 $55.00
112273009 $55.00 112273010 $55.00 112273011 $55.00
112273012 $55.00 112273013 $55.00 112273014 $55.00
112273015 $55.00 112273016 $55.00 112273017 $55.00
112273018 $55.00 112273019 $55.00 112273020 $55.00
112273021 $55.00 112273022 $55.00 112273023 $55.00
112273024 $55.00 112273025 $55.00 112273026 $55.00
112273027 $55.00 112273028 $55.00 112273029 $55.00
112273030 $55.00 112273031 $55.00 112274001 $55.00
112274002 $55.00 112274003 $55.00 112274004 $55.00
112274005 $55.00 112274006 $55.00 112274007 $55.00

Engineer's Report Page 1869 of 2543
68-2287 - LMD 84-2 Zone 7
Fiscal Year 2026
APN Levy APN Levy APN Levy
Assessment Roll
112274008 $55.00 112274009 $55.00 112274010 $55.00
112274011 $55.00 112274012 $55.00 112274013 $55.00
112274014 $55.00 112274015 $55.00 112274016 $55.00
112274017 $55.00 112274018 $55.00 112274019 $55.00
112274020 $55.00 112274021 $55.00 112274022 $55.00
112274023 $55.00 112274024 $55.00 112274025 $55.00
112274026 $55.00 112274027 $55.00 112274028 $55.00
112274029 $55.00 112274030 $55.00 112274031 $55.00
112341020 $55.00 112341021 $55.00 112341022 $55.00
112341023 $55.00 112341024 $55.00
Totals Parcels 1,061 Levy $78,793.00