El Centro City Council
June 3, 2025

AGENDA

CITY OF EL CENTRO

CITY COUNCIL
TUESDAY, JUNE 3, 2025
City Hall Regular Meeting 3:30 PM
City Hall
Council Chambers
1275 Main Street
El Centro, CA 92243
The public may attend in person. Any member of the public attending in person and wishing to make a comment is asked to complete a speaker slip and follow the instructions below regarding “Notice to the Public”. Any member of the public is invited to submit public comments in advance of the meeting to be answered at the meeting. Please email your questions to [email protected] or call 760-337-4515 by June 3, 2025.

COUNCIL MEMBERS, STAFF AND THE PUBLIC MAY ATTEND VIA ZOOM.

To participate and make a public comment in person, via Zoom or telephone, please raise your hand, speak up and introduce yourself.

Join Zoom Meeting:
https://us06web.zoom.us/j/4180375132?pwd=Rmo5UjZ1cWdyV1VoWUhSZWp6R0tVZz09&omn=82576684590 Optional dial-in number:

Meeting ID: 418 037 5132 Passcode: 5iHJYM
Public comments via zoom are subject to the same time limits as those in person.

Mayor and Council Members may be reached at (760) 336-8989 Mayor:

Mayor Pro-Tem:

Council Members:

Sonia Carter
Marty Ellett
Sylvia Marroquin
Claudia Camarena
Michael Crankshaw
Acting City Manager: Police Chief
Robert Sawyer
City Attorney: Elizabeth Martyn Evans
City Clerk: Norma Wyles
3:30 PM CLOSED SESSION - CONFERENCE ROOM "A":

ROLL CALL:

CLOSED SESSION PUBLIC COMMENT:

Any member of the public wishing to address the City Council on any matter appearing in the closed session may do so at this time. Unless the Mayor extends the time limit, remarks shall be limited to three (3) minutes. Additional opportunities for Public Comment will be given during and at the end of the meeting.

CITY COUNCIL ADJOURNS INTO CLOSED SESSION:

CITY COUNCIL CLOSED SESSION:

CONFERENCE WITH LABOR NEGOTIATORS pursuant Govt. Code Section 54957.6 City Representatives: Patrick Clark, consultant and Dulce Bedolla, Human Resources Director Negotiating with : Police Officers Association
Under negotiations: All aspects of salary and fringe benefits CONFERENCE WITH LEGAL COUNSEL pursuant to Govt. Code Section 54957(d) (4) Potential litigation by the City - 2 cases

CONFERENCE WITH LABOR NEGOTIATOR
City Council negotiating with Acting City Manager
Regarding salary and fringe benefits

NOTICE TO THE PUBLIC
This is a public meeting. If there is an item on the agenda on which you wish to be heard, you are asked to complete a blue speaker slip and submit it to the City Clerk prior to the start of the meeting. Persons wishing to address the Council are not required to identify themselves (Gov’t Code § 54953.3); however, this information assists the Mayor by ensuring that all persons wishing to address the Council are recognized and also assists the City Clerk in preparing the City Council meeting minutes. When the item is announced and your name is called by the Mayor, please step to the podium and state your name for the record. Unless the Mayor extends the time, there is a three (3) minute time limit for each public presentation. If you wish to address the Council concerning any other matter not appearing on the agenda, you may do so during the public comment portion of the agenda. However, you may not show a visual presentation without review of that material. If you do so, you will be considered out of order. * Any information provided on the “Speaker Slip” is voluntary and will be public record 6:00 OPEN SESSION
ALL TIMES ARE APPROXIMATE AND MAY VARY:

CALL TO ORDER:

ROLL CALL BY CITY CLERK:

PLEDGE OF ALLEGIANCE:

INVOCATION:

CITY ATTORNEY REPORT ON CLOSED SESSION:
(TIME MAY VARY) PUBLIC COMMENTS:

The City Council welcomes your input. At this time, members of the public may address the City Council on any matter not listed on the posted agenda. Pursuant to the Brown Act, no action will be taken on any issue brought forth under Public Comments. We ask that you please complete a “Speaker Slip” and submit it to the City Clerk prior to the start of the meeting. Although you are not required to identify yourself (Gov’t Code §54953.3); this information on the “Speaker Slip” assists the Mayor that all persons wishing to address the Council are recognized and also assists the City Clerk in preparing the City Council meeting minutes. Unless the Mayor extends the time, there is a three (3) minute time limit for each public presentation. * Any information provided on the “Speaker Slip” is voluntary and will be public record.

PRESENTATIONS AND ANNOUNCEMENTS BY MAYOR:

1. Presentation by Daniel Plascencia, Clinical Manager, and Miguel Gomez, Counseling Supervisor, from the Medical Treatment Center at 200 South 5th Street.

2. Certificates of Recognition - El Centro Elementary School District.

CONSENT AGENDA (ITEMS 3-5 ):

3. Approval of City Council Minutes for April 21, 2025 and May 5, 2025.

4. Adopt Resolution No. 25- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-2026 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT.

5. Adopt Resolution No. 25- , RESOLUTION OF THE CITY OF EL CENTRO,

CALIFORNIA AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT NO. 2007-1 (LEGACY RANCH) FOR FISCAL YEAR 2025/2026.

PUBLIC HEARINGS:

6. AB 2561 Presentation: Status of Vacancies and Recruitment and Retention Efforts .

Presentation: Dulce Bedolla, Human Resource Director
Recommendation:

Recommendation to approve and adopt the Public Hearing and Reporting on City of El Centro Vacancies, and Recruitment and Retention Efforts Policy in compliance with AB 2561 Local Public Employees: Vacant Positions.

7. Approve the Engineer's Report regarding Buena Vista L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Interim Finance Director Recommendation:

Adopt Resolution No. 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO, APPROVING THE ENGINEER'S REPORT REGARDING BUENA VISTA

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

8. Approve the Engineer's Report regarding Legacy Ranch L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Interim Finance Director Recommendation:

Adopt Resolution No 25- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING LEGACY RANCH

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

9. Approve the Engineer's Report regarding Town Center L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Interim Finance Director Recommendation:

Adopt Resolution No. 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING THE EL

CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND THE LEVY

AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

10. Approve the Engineer's Report regarding Lotus Ranch L&LD and the Levy and Collection of Assessments.

Presentation: Elizabeth Fuchen, Interim Finance Director Recommendation:

Adopt Resolution No 25- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING LOTUS RANCH

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

NEW BUSINESS:

11. City Vehicles Auction 2025.

Presentation: Abraham Campos, Public Works Director/City Engineer Recommendation:

Adopt Resolution No. 25- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO DECLARING AND AUTHORIZING THE DISPOSAL OF OBSOLETE AND

SURPLUS CITY PROPERTY BY AUCTION OR SALE

12. Approve plans and specifications for the Frazier Field Improvements Project and authorize soliciting of bids.

Presentation: Adriana Nava, Community Services Director Recommendation:

Approve plans and specifications for the Frazier Field Improvements Project and authorize the soliciting of bids.

13. Discussion and related action regarding California Department of Transportation Clean California Grant for Embellece (Beautify) El Centro
Presentation: Adriana Nava, Community Services Director Recommendation:

Approve the design concepts presented by COAR Design Group.

14. Discussion and any necessary action regarding the appointments to the Personnel Appeals Board to fill three (3) scheduled vacancies.

Presentation: Sonia Carter , Mayor
Recommendation:

Mayor's Recommendation: Approve three (3) appointments to the Personnel Appeals Board with terms ending April 15, 2029.

LEGISLATIVE ACTION:

TASK FORCE REPORTS AND MAYOR - COUNCIL MEMBER REPORTS:

CITY MANAGER REPORT:

ADJOURNMENT:

Materials related to an item on this Agenda submitted to the City Council after distribution of the agenda packet will be available for public inspection at the Office of the City Clerk, 1275 Main Street, El Centro, California 92243, Monday-Friday during normal business hours.

In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, you should contact the office of the City Clerk at (760)337-4515.

Notification at least 48 hours prior to the meeting will enable the City to make reasonable arrangement to assure accessibility to this meeting.

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-171)
Item: 1.

Meeting: 6/3/2025 3:30 PM
Department: Community Development
Category: Presentation
Prepared by: Angel Hernandez,
Community Development Director
Department Head:

DOC ID: 2025-171
Presentation by Daniel Plascencia, Clinical Manager, and Miguel Gomez, Counseling Supervisor, from the Medical Treatment Center at 200 South 5th Street.

CITY MANAGER'S RECOMMENDATION:

FISCAL IMPACT:

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

CONCLUSION:

ATTACHMENTS:

None

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-174)
Item: 2.

Meeting: 6/3/2025 3:30 PM
Department: City Manager
Category: Presentation
Prepared by: Cindy De Zilwa,
Management Assistant
Department Head:

DOC ID: 2025-174
Certificates of Recognition - El Centro Elementary School District.

CITY MANAGER'S RECOMMENDATION:

FISCAL IMPACT:

N/A
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

N/A
BACKGROUND:

N/A
DISCUSSION:

N/A
CONCLUSION:

N/A
ATTACHMENTS:

None

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-182)
Item: 3.

Meeting: 6/3/2025 3:30 PM
Department: City Clerk
Category: Action Item
Prepared by: Norma Wyles, City Clerk
Department Head: Norma Wyles
DOC ID: 2025-182
Approval of City Council Minutes for April 21, 2025 and May 5, 2025.

CITY MANAGER'S RECOMMENDATION:

Approve the City Council minutes of April 21, 2025 and May 5, 2025.

FISCAL IMPACT:

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

CONCLUSION:

ATTACHMENTS:

1. 4-21-2025 Special Meeting CC Minutes

2. 05-05-2025 Special Meeting CC Minutes

Book 37

SPECIAL MEETING

EL CENTRO CITY COUNCIL

CITY HALL, COUNCIL CHAMBERS
1275 MAIN STREET, EL CENTRO, CA
MONDAY, APRIL 21, 2025, 10:00 A.M.

The El Centro City Council met in a special session in the Council Chambers, El Centro City Hall, 1275 Main Street, El Centro, California on Monday, April 21, 2025, at 10:00 a.m. for the purpose of Administering of Oath of Office to newly appointed Council Member and Reorganization of the City Council.

OPEN SESSION
The El Centro City Council met in a special session on Monday, April 21, 2025 at 10:05 a.m. in Council Chambers, El Centro City Hall, 1275 Main Street, El Centro, California. No closed session was held.

PRESENT: Council: Ellett, Carter, Marroquin, Camarena
City Clerk Wyles, Interim City Manager Paramo, City Attorney Martyn Evans

PLEDGE OF ALLEGIANCE
Pledge of Allegiance to the flag of the United States of America was led by Council Member Marroquin.

INVOCATION
Invocation was given by Council Member Camarena.

PUBLIC COMMENTS
None

ADMINISTER OATH OF OFFICE BY THE CITY CLERK
City Clerk Wyles administered the Oath of Office to appointed City Council Member Michael Crankshaw.

REMARKS BY COUNCIL MEMBER CRANKSHAW
Council Member Crankshaw made some remarks.

REORGANIZATION OF THE CITY COUNCIL
At this time the meeting was turned over to the City Clerk, who presided over the selection of Mayor for the ensuing year.

City Clerk Wyles called for nominations of Mayor at this time.

1. Moved by Marroquin, second by Camarena, to nominate Sonia Carter for Mayor, and with no other nominations being made, nominations were closed.

AYES: Ellett, Crankshaw, Carter, Marroquin, Camarena
NOES: None
ABSENT: None
ABSTAINED: None
City Clerk Wyles turned the meeting over to the newly selected Mayor Carter for the nomination of Mayor Pro-Tem.

Book 37

2. Moved by Carter, second by Camarena, for nomination of Marty Ellett for Mayor Pro-Tem and with no other nominations being made, nominations were closed.

AYES: Ellett, Crankshaw, Carter, Marroquin, Camarena
NOES: None
ABSENT: None
ABSTAINED: None

REMARKS BY MAYOR PRO-TEM MARTY ELLETT

3. Mayor Pro-Tem Ellett made some remarks.

REMARKS BY NEW MAYOR SONIA CARTER

4. Closing remarks were made at this time by incoming Mayor Sonia Carter.

ADJOURNMENT
With no further business to be discussed, the meeting was adjourned at 10:17 a.m. ______________________________
Norma Wyles, City Clerk
APPROVED BY:
_________________________________
Sonia Carter, Mayor

Book 37

SPECIAL MEETING

EL CENTRO CITY COUNCIL

CITY HALL, CONFERENCE ROOM A
1275 MAIN STREET, EL CENTRO, CA
MONDDAY, MAY 5, 2025, 3:30 P.M.

OPEN SESSION
The El Centro City Council met in a special meeting on Monday, May 5, 2025 at 3:33 p.m. in Conference Room A, El Centro City Hall, 1275 Main Street, El Centro, California.

PRESENT: Council: Ellett, Crankshaw, Carter, Marroquin, Camarena City Clerk Wyles, Interim City Manager Paramo, City Attorney Martyn Evans ABSENT: None
MOTION TO GO INTO CLOSED SESSION:

Moved by Camarena, second by Carter to go into closed session at 3:33 p.m.

CLOSED SESSION PUBLIC COMMENT:

No comments were received.

CITY COUNCIL CLOSED SESSION
CLOSED SESSION REGARDING PUBLIC EMPLOYEE APPOINTMENT PURSUANT TO GOVT.

CODE SECTION 54957
Title of Position: City Manager

CONFERENCE WITH LABOR NEGOTIATORS
Negotiating with: City Manager
Regarding monetary and related compensation

CITY ATTORNEY REPORT ON CLOSED SESSION
No reportable action.

OPEN SESSION:

None

ADJOURNMENT
With no further business to come before City Council, the meeting adjourned 7:20 p.m. ____________________________
Norma Wyles, City Clerk
APPROVED BY:
_________________________
Sonia Carter, Mayor

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-172)
Item: 4.

Meeting: 6/3/2025 3:30 PM
Department: Public Works
Category: Resolution
Prepared by: Felix DeLeon , Senior
Engineer
Department Head: Abraham Campos
DOC ID: 2025-172
Adopt Resolution No. 25- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-2026 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 25- , RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-2026 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT.

FISCAL IMPACT:

No Impact to the General Fund. $1,179,000 is expected to be received from the State of California as part of the Road Maintenance and Rehabilitation Account (RMRA) funding.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Environmental Sustainability & Infrastructure
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

N/A
BACKGROUND:

Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017), was passed by the Legislature and signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide.

SB1 includes accountability and transparency provisions that will ensure the residents of the City of El Centro are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year. As part of this transparency effort, the City must provide a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project's completion and the estimated useful life of the improvement. This is the ninth year the City of El Centro will be receiving SB1 RMRA funding. • For FY 2017-2018, City Council authorized $255,000 to be used to supplement existing funding in support of the La Brucherie Avenue Widening project between Orange Avenue and Commercial Ave. Project was completed. • For FY 2018-2019, City Council authorized $757,701 to be used to supplement

existing funding for road maintenance activities, specifically including:

1. Ross Avenue, between Dogwood Avenue and the Alder Canal (east city limit), and

2. La Brucherie Avenue between Adams Avenue and Villa Avenue The project was completed.
• For FY 2019-2020, City Council authorized $766,589 to be used to supplement existing funding for road maintenance activities, specifically including:

1. North Eighth Street, between Adams Avenue and Oleander Avenue.

The project was completed under the 2020 Streets Maintenance and Rehabilitation Improvements Project
• For FY 2020-2021 City Council authorized $873,479, in FY 20/21, to supplement road construction activities, specifically including:

1. South Imperial Avenue Extension - Phase I
The Project was completed.
• For FY 2021-2022 City Council authorized $903,903, in FY 20/21, to supplement road maintenance activities, specifically including:

1. Ross Avenue Rehabilitation and Maintenance from 8th Street to 4th Street.

2. Euclid Avenue Rehabilitation and Maintenance from La Brucherie Avenue to Imperial Avenue and from 4th Street to 5th Street.

Improvements were completed under the 2023 Streets Overlay Project. • For FY 2022-2023 City Council authorized $1,025,691 to supplement road construction activities specifically including:

1. La Brucherie Ave. widening from Cruickshank Dr. to North City Limits.

Currently, the project is near completion of the construction plans and specifications. • For FY 2023-2024 City Council authorized $1,108,011 in FY 23/24, to supplement road maintenance and rehabilitation activities, specifically including:

1. East Main St. From Dogwood Ave. To East City Limits
The project was completed.
• For FY 2024-2025 City Council authorized $1,147,000 in FY 24/25 to supplement road maintenance and rehabilitation activities on Danenberg Dr. from Beverly Ln. to Farnsworth Ln. Rehabilitation will be coordinated with the progress of the current S.

Lift Station project in the area.

DISCUSSION:

RMRA funding has specific program guidelines to meet the intent and purpose of the funding program. Eligible projects listed in the program guidelines include the following list.

However, funding is intended to be prioritized for expenditure on basic road maintenance and rehabilitation projects and on critical safety projects:
- Road Maintenance and Rehabilitation
- Safety Projects

- Railroad grade separations.
-Traffic Control Devices
- Complete Street Components
Due to the amount available as well as the assessment of the needs of the city's roadway maintenance and rehabilitation, staff propose to assign the anticipated RMRA funding of $1,179,000 in FY 25/26 to supplement Road Rehabilitation activities, specifically including La Brucherie Road Rehabilitation from Octotillo Dr. to Orange Ave.

CONCLUSION:

Adopt Resolution No. 25- RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL CENTRO ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2025-2026 FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT
ATTACHMENTS:

1. RESOLUTION 25-

2. CA City Finance Fy25Fy26 El Centro

05/2025/cdz/A25-0071/Reso/AdoptionofProjectsSB1RMRAFY25-26 RESOLUTION NO. 25-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL

CENTRO ADOPTING A LIST OF PROJECTS FOR FISCAL
YEAR 2025-2026 FUNDED BY SB 1: THE ROAD REPAIR AND

ACCOUNTABILITY ACT
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the City of El Centro (the “City”) are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the City must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, in the City budget, which must include a description and the location of each proposed project, a proposed schedule for the project's completion, and the estimated useful life of the improvement; and
WHEREAS, the City will receive an estimated $1,179,000.00 in RMRA funding in Fiscal Year 2025-2026 from SB 1; and
WHEREAS, this is the 9th year in which the City of El Centro is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City has undergone a robust public process to ensure public input into our community’s transportation priorities/project list; and WHEREAS, the City uses a Pavement Management System to develop project lists, including the SB 1 project list, to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities' priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City maintain and rehabilitate the projects listed in this resolution, including adding active transportation infrastructure where feasible throughout the City and continue similar projects into the future; and
WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the overall Imperial County streets and roads are in an "at-risk" condition; and WHEREAS, the City's Pavement Management System found that the City's streets and roads are in an "good" condition and this revenue will help the City maintain the overall quality of our road system and over the next decade will assist in the effort to maintain our streets and roads in the "good" condition category; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cuttingedge technology, materials and practices, will have significant positive co-benefits statewide.

05/2025/cdz/A25-0071/Reso/AdoptionofProjectsSB1RMRAFY25-26

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL CENTRO, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

1. That the foregoing is true, correct and adopted.

2. The fiscal year 2025-2026 list of projects planned to be funded with Road Maintenance and Rehabilitation Account revenues include:

PROJECT TITLE /

DESCRIPTION

LOCATION
FROM

LOCATION
TO
USEFUL
LIFE

YEAR OF

CONSTRUCTION

ESTIMATED

PROJECT

SCHEDULE
La Brucherie Road
Rehabilitation / By
removal of existing
asphalt and installation
of new Hot Mix Asphalt
Ocotillo Dr. Orange Ave. 25 YRS. 2027 BEGINS 3/27
ENDS 6/27
PASSED AND ADOPTED at a regular meeting of the City Council of the City of El Centro, California held on the day of , 2025.

CITY OF EL CENTRO

By ___________________________
Sonia Carter, Mayor
ATTEST:

By _____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:

Office of the City Attorney
By ______________________________
Elizabeth L. Martyn, City Attorney

STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss

CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 25- was duly and regularly adopted at a regular meeting of the City Council of the City of El Centro, California, held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

By __________________________
Norma Wyles, City Clerk

Local Streets and Roads - Projected Revenue
s
Based on State Dept of Finance statewide r 2024-25 2025-26Estimated January 2025 Hwy Users Tax Road Mntnc TOTAL Hwy Users Tax Road Mntnc TOTAL Account Rehab Acct Account Rehab Acct
HUMBOLDT COUNTYARCATA 468,298 531,543 999,841 531,492 486,614 1,018,106 BLUE LAKE 30,425 39,763 70,188 39,759 31,615 71,375
EUREKA 681,023 771,000 1,452,023 770,926 707,659 1,478,584 FERNDALE 35,197 45,090 80,287 45,086 36,574 81,660
FORTUNA 316,373 360,955 677,328 360,921 328,747 689,668

RIO DEL
L 85,595 101,346 186,941 101,337 88,943 190,280

TRINIDA
D 7,752 14,453 22,204 14,452 8,055 22,507
Count
y of Humboldt 6,530,675 6,036,261 12,566,936 6,024,623 6,786,099 12,810,722 Total Cities & Count
y: Humboldt 8,155,338 7,900,411 16,055,749 7,888,596 8,474,305 16,362,901 IMPERIAL COUNTYBRAWLEY 715,690 803,512 1,519,202 803,385 743,682 1,547,067CALEXICO 991,336 1,108,823 2,100,159 1,108,647 1,030,109 2,138,756CALIPATRIA 164,979 189,534 354,512 189,504 171,431 360,935EL CENTRO 1,135,004 1,267,953 2,402,957 1,267,751 1,179,396 2,447,147HOLTVILLE 140,967 162,937 303,904 162,912 146,480 309,392IMPERIA L 559,044 629,008 1,188,051 628,908 580,909 1,209,817
WESTMORLAND 51,761 63,131 114,892 63,122 53,785 116,908Count y of Im
perial 12,325,388 10,308,266 22,633,654 10,278,930 12,807,451 23,086,381 Total Cities & Count
y: Im
perial 16,084,168 14,533,165 30,617,334 14,503,160 16,713,243 31,216,403 INYO COUNTYBISHOP 97,336 114,245 211,581 114,233 101,143 215,375Count y of In
y
o 4,066,942 3,524,522 7,591,464 3,508,690 4,226,005 7,734,695 Total Cit
y & Count
y: In
y
o 4,164,278 3,638,767 7,803,045 3,622,923 4,327,148 7,950,070 January 2025 CaliforniaCityFinance.com Page 4 of 22

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-179)
Item: 5.

Meeting: 6/3/2025 3:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen, Interim
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2025-179
Adopt Resolution No. 25- , RESOLUTION OF THE CITY OF EL CENTRO,

CALIFORNIA AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT NO. 2007-1 (LEGACY RANCH) FOR FISCAL YEAR 2025/2026.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 25- , RESOLUTION OF THE CITY OF EL CENTRO,

CALIFORNIA AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT NO. 2007-1 (LEGACY RANCH) FOR FISCAL YEAR 2025/2026.

FISCAL IMPACT:

The City will receive approximately $121,073.28 to pay the bond obligation debt and administration cost of the El Centro Community Facilities District No. 2007-1 (Legacy Ranch)
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, Community Facilities District No. 2007-1 (Legacy Ranch) determines the levy and collection of special taxes needed for the coming year. This collection is based on the schedule set out on Exhibit "A".

CONCLUSION:

Adopt Resolution No. 25- , RESOLUTION OF THE CITY OF EL CENTRO,

CALIFORNIA AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT NO. 2007-1 (LEGACY RANCH) FOR FISCAL YEAR 2025/2026.

ATTACHMENTS:

1. RESO - LEGACY CFD

05/2025/cdz/A25-0089/Reso/LevySpecialTax
LegacyRanchFY25-26 1
RESOLUTION NO. 25-

RESOLUTION OF THE CITY OF EL CENTRO, CALIFORNIA

AUTHORIZING THE LEVY OF A SPECIAL TAX IN
COMMUNITY FACILITES DISTRICT NO. 2007-1 (LEGACY
RANCH) FOR FISCAL YEAR 2025-2026
WHEREAS, the City Council of the City of El Centro (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in Community Facilities District No. 2007-1 Legacy Ranch, as authorized pursuant to the terms and provisions of the “Community Facilities Act of 1982,” being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “District”); and
WHEREAS, the City Council, by ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to the District, and the City Council wants to establish the specific rate of the special tax to be collected for the next fiscal year.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. That the above recitals are true and correct.

2. That the special tax rates for each tax category to be used to generate special tax revenues, which will be collected to pay for the costs and expenses for the next fiscal year (2025-2026) for the District, is hereby determined and established as set forth in the attached, referenced and incorporated Exhibit “A.”

3. That the rate as set forth above does not exceed the amount as previously authorized by ordinance of the City Council, and is not in excess of that as previously approved by the qualified electors of the District.

4. That the City Clerk or other designated official shall file a certified list of all parcels subject to the special tax with the County Auditor on or before July 15, 2025. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.

5. Monies above collected shall be paid into the District funds.

6. The Auditor of the County of Imperial is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land effected in a space marked “public improvements, special tax” or by any other suitable designation, the installment of the special tax, and for the exact rate and amount of said tax, reference is made to the attached Exhibit “A.”

05/2025/cdz/A25-0089/Reso/LevySpecialTax
LegacyRanchFY25-26 2

7. The County Auditor shall then, at the close of the tax collection period, promptly render to the City Council a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.

PASSED AND ADOPTED by the City Council of the City of El Centro, California this day of , 2025 by the following vote:

CITY OF EL CENTRO
By ___________________________
Sonia Carter, Mayor
ATTEST:

By ________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:

Office of the City Attorney
By ________________________
Elizabeth Martyn, City Attorney

STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss

CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 25- was duly and regularly adopted at a regular meeting of the City Council of the City of El Centro, California, held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

By ___________________________
Norma Wyles, City Clerk

05/2025/cdz/A25-0089/Reso/LevySpecialTax
LegacyRanchFY25-26 3
Exhibit “A”
Community Facilities District No. 2007-1
(Legacy Ranch)
Proposed Special Tax Rates
Fiscal Year 2025/2026
The following table summarizes the Maximum and the Proposed Special Tax Rates relating to each land use class.

LAND USE
CLASS

SPECIAL TAX RATE
(MULTIPLIER)

RESIDENTIAL FLOOD

AREA (SQ FT)

MAXIMUM SPECIAL

TAX RATE

PROPOSED SPECIAL
TAX RATE (1)
1 Per square foot of
Residential Floor Area Greater than 3,176 $1,296.84 /unit $1,296.84 /unit 2 Per square foot of
Residential Floor Area 2,926-3,175 $1,211.15 /unit $1,211.15 /unit 3 Per square foot of
Residential Floor Area 2,676-2,925 $1,089.75 /unit $1,089.75 /unit 4 Per square foot of
Residential Floor Area 2,426-2,675 $989.77 /unit $989.77 /unit 5 Per square foot of
Residential Floor Area 2,176-2,425 $908.36 /unit $908.36 /unit 6 Per square foot of
Residential Floor Area Less than 2,175 $809.81 /unit $809.81 /unit (1)The Proposed Special Tax Rates to be levied for Fiscal Year 2025/2026 will not exceed the Maximum Special Tax Rates described above.

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-170)
Item: 6.

Meeting: 6/3/2025 3:30 PM
Department: Human Resources
Category: Reports
Prepared by: Dulce Bedolla, Human
Resource Director
Department Head: Dulce Bedolla
DOC ID: 2025-170
AB 2561 Presentation: Status of Vacancies and Recruitment and Retention Efforts .

CITY MANAGER'S RECOMMENDATION:

Recommendation to approve and adopt the Public Hearing and Reporting on City of El Centro Vacancies, and Recruitment and Retention Efforts Policy in compliance with AB 2561 Local Public Employees: Vacant Positions.

FISCAL IMPACT:

N/A
STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

Pursuant to Assembly Bill 2561, a public agency is required to present the status of job vacancies, as well as its recruitment and retention efforts, at a public hearing at least once per fiscal year. The agency must also allow the recognized employee organization to present at the hearing. If job vacancies within a single bargaining unit equal or exceed 20% of the total number of authorized full-time positions, the agency is required - upon request of the recognized employee organization - to include specified information at the public hearing.

DISCUSSION:

Assembly Bill 2561 provides an opportunity to formally review and discuss current vacancies and recruitment/retention efforts with the public and employee organizations in a transparent setting.

CONCLUSION:

Accept report as presented
ATTACHMENTS:

1. AB2561 presentation

Assembly Bill 2561
Presentation
June 3, 2025
1

Overview to AB 2561
 This legislative measure is aimed to enhance transparency and accountability in addressing staffing shortages in local public sectors.  Public sectors can identify necessary changes to policies, procedures, and recruitment activities that may exacerbate staffing challenges.  Public sectors can ensure it is actively responding to community needs by being staffed appropriately:
• High job vacancies impact public service delivery.
• Additional workload for current employees due to understaffing leads to burnout and increased turnover.
https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202320 240AB2561 2

Annual Public Hearing Requirements
 Effective January 1, 2025, Assembly Bill 2561 (AB 2561) requires a public agency to present the status of job position vacancies and recruitment and retention efforts at a public hearing before the agency’s governing board at least once per fiscal year before the adoption of the annual budget.  If job vacancies within a single bargaining unit meets or exceeds 20% of the total number of authorized full-time positions, public agency would need to provide additional reporting information for the high vacancy rates.
 City of El Centro currently maintains vacancies below 20% within each bargaining unit for its authorized full-time positions. 3

City of El Centro
Position Vacancy Information – Bargaining Units*
Bargaining Unit
# of
Budgeted
FTE
# of FTE
Vacancies
% of FTE
Position
Vacancies
Certified WTP Operators, Certified WWTP Operators &
Certified WD Operators/Sewer 32 3 9.38%
General Employees Unit 102 8 7.84%
Firefighters Association 36 0 0.00%
Police Officers Association Including Sergeants & Police Dispatchers 59 6 10.17%
Supervisory, Professional & Technical Employees 15 0 0.00% *as of May 15, 2025
4

Status of Current Job Vacancies
Certified WTP Operators, Certified WWTP Operators &
Certified WD Operators/Sewer
Position Status as of May 15, 2025
Certified Water Distribution Operator/Sewer I Recruitment process to begin Certified Water Distribution Operator/Sewer II Recruitment process to begin WWTP Shift Operator Interviews in June
5

Status of Current Job Vacancies
General Employees Unit
Position Status as of May 15, 2025
Accountant Vacant due to reorganization of Finance Dept.

Community Service Officer (2) In background
Street Maintenance Worker II Accepting applications
Park Maintenance Worker I (2) Interviews in June
Adult Center Coordinator In background
Equipment Mechanic I Hire date 5/27/25
6

Status of Current Job Vacancies
Police Officers Association Including Sergeants
& Police Dispatchers
Position Status as of May 15, 2025
Police Officer (2) (1) In background
(1) hire date 5/27/25
Public Safety Dispatcher (4) (4) In background
7

Seasonal Summer Staffing
 Recruitment occurs in April and Onboarding occurs May 5th through June 5th of each year.
 Community Summer Programs
§ Recreation Center Youth Programs - Recreational Leaders o Hired 21 in 2025
§ Aquatic Center – Lifeguards
o Hired 34 in 2025
8

Recruitment and Retention Efforts
 Acquiring new Recruitment Management System: NeoGov / Government Jobs  Classification Study
 Pilot Program for an additional recruiter dedicated to Public Safety departments
9

Thank you.
10

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-175)
Item: 7.

Meeting: 6/3/2025 3:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen, Interim
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2025-175
Approve the Engineer's Report regarding Buena Vista L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO, APPROVING THE ENGINEER'S REPORT REGARDING BUENA VISTA

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

FISCAL IMPACT:

The City will receive approximately $80,454 to maintain the Landscaping and Lighting fees of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Buena Vista Landscaping and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer's Report for the District. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No. 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF EL CENTRO, APPROVING THE ENGINEER'S REPORT REGARDING BUENA VISTA

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

ATTACHMENTS:

1. FY2526 El Centro Buena Vista Engineer's Report_PH

2. RESO - BUENA VISTA

City of El Centro

Buena Vista
Landscaping and Lighting District

2025/2026 ENGINEER’S REPORT

Intent Meeting: May 6, 2025
Public Hearing: June 3, 2025
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT
Buena Vista Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as
Buena Vista
City of El Centro,
County of Imperial, State of California
This Report identifies the parcels within the Buena Vista Landscaping and Lighting District and relevant zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
7th May Page 35 of 380

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2025.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2025.
________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

TABLE OF CONTENTS
I. EXECUTIVE SUMMARY 1
A. INTRODUCTION 1
II. PLANS AND SPECIFICATIONS 2
A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. DESCRIPTION OF IMPROVEMENTS AND SERVICES 3
III. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. PROPOSITION 218 BENEFIT ANALYSIS 5
C. SPECIAL BENEFIT ANALYSIS 7
D. ASSESSMENT METHODOLOGY 8
E. ASSESSMENT RANGE FORMULA 11
IV. DISTRICT BUDGET 12
A. DESCRIPTION OF BUDGET ITEMS 12
B. PROPOSED BUDGET FISCAL YEAR 2025/2026 15
C. HISTORICAL RATES 16
D. CAPITAL IMPROVEMENT PLANS 16
V. DISTRICT DIAGRAM 17
VI. 2025/2026 ASSESSMENT ROLL 18

2025/2026 Buena Vista LLD Page 1 of 18
I. EXECUTIVE SUMMARY
A. INTRODUCTION
The City of El Centro (“City”) created the Buena Vista Landscaping and Lighting District (“District”) in order to provide for the ongoing operation, maintenance and servicing of median landscaping, certain perimeter landscaping and street lighting improvements installed in connection with development of properties within the District. This District provides the financial mechanism (annual assessments) by which the ongoing operation, maintenance and servicing of these improvements are funded. The District was formed in 2004 and annual assessments are levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the “California State Constitution” Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2025/2026. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming Fiscal Year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.

The District boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including the estimated direct expenditures, incidental expenses and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this Report by reference.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the Imperial County (“County”) Assessor’s Office. The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.

2025/2026 Buena Vista LLD Page 2 of 18
II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District consists of the lots, parcels and subdivisions of land located in the development area described below:
 Buena Vista: The District encompasses the area of land identified by the County Assessor’s Office as Buena Vista Sub Units 1 through 4. It is located on the west side of 8th Street, between McCabe Road and Interstate 8.  465 single-family residential lots have been created within these Sub Units.

The District Diagram is presented in Part V of this Report.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.  The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising and the publishing, posting and mailing of notices;
 Compensation payable to the County for collection of assessments;

2025/2026 Buena Vista LLD Page 3 of 18
 Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
 Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
 The removal of trimmings, rubbish, debris, and other solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

C. DESCRIPTION OF IMPROVEMENTS AND SERVICES
Landscape Improvements
The landscaping improvements may include, but are not limited to landscaping material and facilities within the District. These improvements include turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments, specifically:
 Perimeter Landscaping at the locations and with the approximate composition, which follow. The square footage of area to be maintained for each development was estimated at a constant 5 feet width multiplied by a variable length of perimeter where the development adjoins a street. The length was taken from the Landscape Construction Plans measurement where available and approximated manually where the fore-mentioned measurements were not available.
 8th Street and Imperial Avenue – 14,146.80 square feet of shrubs;  8th Street and Imperial Avenue – 6,445.77 square feet of groundcover;

2025/2026 Buena Vista LLD Page 4 of 18
 8th Street, Imperial Avenue, Manuel A. Ortiz Avenue, and Fieldview Avenue – 225 trees.
 Perimeter Hardscape at the following locations and compositions:
 8th Street, Imperial Avenue, Manuel A. Ortiz Avenue, and Fieldview Avenue – 30,200 square feet of concrete sidewalk;
 8th Street and Imperial Avenue – 2,910 linear feet of slump block wall;  8th Street – 160 linear feet of entry monument; and
 8th Street – 13,620 square feet of decomposed granite. (The total perimeter landscape and hardscape area is estimated at approximately 88,523 square feet.)
 Retention Basin maintenance, including, but not limited to trash removal, weed clearing and other necessary maintenance to keep the basin operating properly.

Public Street Lighting Improvements
The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with:
 Public street lighting within the residential subdivisions;  Public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the developments and other public areas associated with or necessary for development of properties within the District.

2025/2026 Buena Vista LLD Page 5 of 18
III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” Furthermore, Article XIIID Section 4 of the California Constitution (“Constitution”) states that:
“The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of the public improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided...” The formula used for calculating assessments reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

B. PROPOSITION 218 BENEFIT ANALYSIS
The costs of the improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District, for which the property owners and residents have expressed a high level of support.

This District was formed to provide and establish landscape and lighting enhancement that affects the presentation of the surrounding properties and developments and will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated for the District will be used solely for such purposes.

2025/2026 Buena Vista LLD Page 6 of 18
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2d 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 XIIID Section 2i 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 XIIID Section 4a 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.”
The method of apportionment (method of assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape and lighting improvements in the District, and the assessment obligation for each parcel reflects that parcel’s proportional special benefits as compared to other properties that receive special benefits.

To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.

2025/2026 Buena Vista LLD Page 7 of 18
C. SPECIAL BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Constitution and the 1972 Act. The improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties and their ongoing operation; maintenance and servicing of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the operation, maintenance and servicing of the improvements are of direct and special benefit to the properties.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. The desirability and security of properties is enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.

The special benefits associated with the landscaping improvements specifically:
 Enhanced desirability of properties through association with the improvements;
 Improved aesthetic appeal of properties providing a positive representation of the area and properties;
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping;
 Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties;
 Enhanced quality of life through well-maintained green belts and landscaped areas;
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and  Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:

2025/2026 Buena Vista LLD Page 8 of 18
 Enhanced deterrence of crime and aid to police protection;  Increased nighttime safety on roads and streets;
 Improved ability of pedestrians and motorists to see;  Improved ingress and egress to and from property;
 Reduced vandalism and other criminal act and damage to improvements or property; and
 Improved traffic circulation and reduced nighttime accidents and personal property loss.

The preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

Although the improvements include public easements, right-of-ways, streets and other amenities available or visible to the public at large, the construction and installation of these improvements are only necessary for the development of properties within the District and are not required nor necessarily desired by any properties or developments outside the District boundary. Therefore, any public access or use of the improvements by others is incidental and there is no measurable general benefit to properties outside the District or to the public at large.

D. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcel based on the parcel’s actual land use or proposed planned development and is reliant upon the special benefit received from the improvements planned within the District. The development is a Single Family Residential development, and it has been determined that the planned residential parcels benefit equally from the improvements.

Equivalent Benefit Units:

To assess benefits equitably, it is necessary to relate each property’s proportional special benefits to the special benefits of other properties within the District. The Equivalent Benefit Unit method of assessment apportionment uses the singlefamily home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU). The other land uses are converted to EBUs based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a single-family home site.

2025/2026 Buena Vista LLD Page 9 of 18
The EBU method of apportioning special benefits is typically seen as an appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development.

EBU Application by Land Use:

Single-Family Residential — This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed 1.0 EBU per lot or parcel. This is the base value that the other land use types are compared to and weighted against (i.e. Equivalent Benefit Unit or “EBU”).

Multi-Family Residential — This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. This land use is assessed 1.0 EBU per dwelling unit.

Planned-Residential Development — This land use is defined as any property not fully subdivided with a specific number of proposed residential lots or dwelling units to be developed on the parcel. This land use type is assessed at 1.0 EBU per planned (proposed) residential lot or dwelling unit.

Vacant Single-Family Residential — This land use is defined as property currently zoned for single-family detached residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.

Vacant Multi-Family Residential — This land use is defined as property currently zoned for multi-family residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.

Vacant Commercial — This land use is defined as property currently zoned for commercial use, but not specifically identified as commercial property. This land use is assessed at 1.0 EBU per acre. Parcels less than 1 acre are assigned a minimum of 1.0 EBU. Parcels over 50 acres are assigned a maximum of 50 EBU.

Developed Commercial — This land use is defined as property developed for either commercial or industrial use. This land use type is assessed at 4.0 EBU per gross acre. Parcels less than 0.25 acres are assigned a minimum of 1.0 EBU and there is no maximum acreage cap, as is the case with Vacant Commercial Property.

Recreational or Limited Commercial Use — This land use is defined as property used for recreational or commercial use that is not part of the improvements provided by the District. This land use classification may include, but is not limited to, golf courses, commercial parking lots or commercial properties where less than ten percent of the total acreage has been developed. This land use is assessed at

2.0 EBU per acre. Similar to Commercial properties, there is no maximum acreage cap for this land use, but parcels less than 0.5 acres are assigned a minimum 1.0 EBU.

2025/2026 Buena Vista LLD Page 10 of 18
Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited, to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-ways including greenbelts and parkways; utility right-of-ways; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; park properties and other publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore not assessed.

The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.

Land Use Codes and Equivalent Benefit Units
Property Type
Land Use
Code
Equivalent
Benefit Unit Multiplier
Single-Family Residential SFR 1.0 Lot/Parcel
Multi-Family Residential MFR 1.0 Dwelling Unit
Planned Residential Development PRD 1.0 Planned Residential Lot or Dwelling Unit
Vacant Single-Family Residential SFV 0.5 Parcel
Vacant Multi-Family Residential MFV 0.5 Parcel
Vacant Commercial CMV 1.0 Acreage
Developed Commercial COM 4.0 Acreage
Recreational or Limited Commercial Use REC 2.0 Acreage
Exempt XMT 0.0 Parcel
The benefit formula applied to parcels within the District is based on the preceding Equivalent Benefit Unit (EBU) table. Each parcel's EBU correlates the parcel’s special benefit received as compared to the other parcels benefiting from the improvements. The following formula is used to calculate each parcel’s EBU (proportional benefit).

Parcel Type EBU x Acres/Dwelling Units/Parcel/Lot = Parcel EBU The total number of Equivalent Benefit Units (EBUs) is the sum of individual EBUs applied to parcels that receive special benefit from the improvements. An assessment amount per EBU (“Rate”) is established by taking the net total cost of the improvements and dividing that amount by the total number of EBUs of the parcels benefiting from the improvements. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for that improvement.

Total Balance to Levy / Total EBU = Rate per EBU
Rate per EBU x Parcel EBU = Parcel Levy Amount

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E. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. As part of the District formation, balloting of property owners was conducted pursuant to the Constitution Article XIIID Section 4. The property owner ballots included an Assessment to be approved, as well as the approval of an assessment range formula.

The Maximum Assessment Rate is equal to the initial Assessment Rate approved by property owners adjusted annually by the percentage increase of the Local Consumer Price Index (CPI) for San Diego-Carlsbad, CA Area for All Urban Consumers from January to January. For Fiscal Year 2025/2026, the percentage increase of the local CPI is 3.81%.

Beginning in the second Fiscal Year of the District (Fiscal Year 2005/06) and each Fiscal Year thereafter, the Maximum Assessment Rate will be recalculated and a new Maximum Assessment Rate established. The Maximum Assessment Rate is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment rate per EBU for any Fiscal Year that is less than or equal to this Maximum Assessment Rate is not considered an increased assessment.

2025/2026 Buena Vista LLD Page 12 of 18
IV. DISTRICT BUDGET
A. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.

DIRECT COSTS:

Maintenance Costs/Labor — Includes all regularly scheduled labor and general maintenance cost including all wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.

Landscaping Supplies — Includes all, materials, supplies, (e.g. pipe, fertilizer, insecticides, fuel, cleaning material etc.), and equipment, (e.g. communication, small tools, rentals, machinery etc.), required to operate, maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.

Utilities — The furnishing of water and electricity required for the operation and maintenance of the improvements and facilities.

Miscellaneous Expenses — This item includes repairs to the improvements and facilities that are not included in the yearly maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Also included may be planned upgrades or replacements of the improvements and equipment that provide a direct benefit to the District.

ADMINISTRATION COSTS:

District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collection of assessments.

Professional Fees for Administration — This budget item includes the costs of contracting with professionals to provide administrative, legal or engineering services specific to the District.

County Per Parcel Fee — This is the cost to the District for the County to collect assessments on the property tax bills.

LEVY ADJUSTMENTS:

Reserve Fund Collection/ (Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County typically provides the City with the first installment of assessments collected from

2025/2026 Buena Vista LLD Page 13 of 18
the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.

Interest Credit – This amount is the interest earnings for the District.

Capital Improvement Fund Collection/(Transfer) – The 1972 Act pursuant to Chapter 5, beginning with Section 22660, provides for the District to establish by resolution an assessment installment plan for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Depending on the nature of the planned improvements, the collection of funds necessary to complete the project may be collected over a period up to thirty years, but typically not more than five years. The funds collected shall be accumulated in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF) and are not considered part of the regular maintenance of the improvements or the Reserve Fund.

Because the money accumulated in the Capital Improvement Fund is for a specific planned project (budgeted separately), the amount shown for this item in the annual budget will typically be a positive number representing the amount being collected that year as part of the Balance to Levy. A negative number (Contribution) should only occur after the project has been completed and excess funds are being credited back to the District’s regular accounts. The actual fund balances and expenditures for Capital Improvements are clearly identified under the Fund Balance Information section of the Budget.

General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.

Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number

2025/2026 Buena Vista LLD Page 14 of 18
indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.

Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.

DISTRICT STATISTICS:

Total Parcels — The total number of parcels within the District.

Total Parcels Levied — The total number of parcels within the District that are assessed. Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.

Total Equivalent Benefit Units — The typical single-family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.

Applied Levy per EBU — This amount represents the assessment rate being applied to each EBU. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.

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B. PROPOSED BUDGET FISCAL YEAR 2025/2026
$50,290
50,000
6,000
1,500
900
$108,690
$3,500
4,889
111
$8,500
$117,190

LEVY ADJUSTMENTS
($34,736)
Interest Credit (2,000)
0 0
($36,736)
$80,454
467
465
465.00
$173.02
$217.32
$36,817
(34,736)
General Fund Loan Repayment/(Advances) 0
$2,081
Subtotal Direct Costs
City of El Centro
Buena Vista Landscaping and Lighting Assessment
Fiscal Year 2025/26
Fund Number: 923
Levy Components Special Benefit
Maintenance Costs/Labor
Landscaping Supplies
Utilities: Water
Utilities: Electricity
Miscellaneous Expenses

DIRECT COSTS
District Administration
Professional Fees for Administration
County per Parcel Fee
Subtotal Administration Costs

TOTAL DIRECT AND ADMINISTRATION COSTS
Reserve Fund Collection/(Transfer)

BALANCE TO LEVY

ADMINISTRATION COSTS
General Fund Loan Repayment/(Advances)

TOTAL LEVY ADJUSTMENTS
Capital Improvement Fund Collection/(Transfer)
Ending Projected Reserve Balance 06/30/2026
Maximum Levy per Benefit Unit (Current Fiscal Year)

RESERVE INFORMATION
Collection/(Transfer)

DISTRICT STATISTICS
Total Parcels
Total Parcels Levied
Beginning Projected Reserve Balance 07/01/2025
Applied Levy per Benefit Unit
Total Equivalent Benefit Units

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C. HISTORICAL RATES
Fiscal Year CPI Applied Rate Max Rate
2004/05 N/A $119.00 $119.00
2005/06 3.65% $123.34 $123.35
2006/07 3.67% $127.86 $127.87
2007/08 3.40% $66.10 $132.22
2008/09 2.29% $68.49 $135.24
2009/10 3.85% $71.40 $140.45
2010/11 0.00% $71.40 $140.45
2011/12 1.32% $71.40 $142.31
2012/13 3.03% $71.40 $146.62
2013/14 1.60% $10.00 $148.97
2014/15 1.31% $10.00 $150.92
2015/16 1.85% $10.00 $153.72
2016/17 1.62% $10.00 $156.20
2017/18 1.96% $10.00 $159.27
2018/19 3.01% $10.00 $164.07
2019/20 2.58% $10.00 $168.28
2020/21 2.30% $10.00 $172.15
2021/22 1.69% $46.14 $175.06
2022/23 8.22% $92.28 $189.46
2023/24 6.45% $115.36 $201.67
2024/25 3.80% $144.20 $209.33
2025/26 3.81% $173.02 $217.32
D. CAPITAL IMPROVEMENT PLANS
There are no projects planned in the District at this time.

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V. DISTRICT DIAGRAM
The Diagram for the Buena Vista Landscaping and Lighting District is on file with the City Clerk and by reference herein is made part of this Report. The parcels within the Buena Vista Landscaping and Lighting District consist of the lots, parcels and subdivisions of land shown on the Imperial Assessor’s parcel maps. The lines and dimensions shown on the County Assessor Parcel maps for the current year are incorporated by reference herein and made part of this Report.

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VI. 2025/2026 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the Imperial County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the current assessor parcels to be assessed within this District along with the assessment amounts is provided in the Assessment Roll on file at the Office of the City Clerk.

APN Situs Address Land Use EBU Max Assessment Charge
054-551-001-000 802 MANUEL ORTIZ AVE SFR 1.00 $217.32 $173.02 054-551-002-000 826 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-003-000 850 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-004-000 874 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-005-000 898 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-006-000 902 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-007-000 926 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-008-000 950 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-009-000 974 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-010-000 998 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-011-000 1002 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-012-000 1026 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-013-000 1050 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-014-000 1074 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-015-000 1098 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-016-000 1102 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-017-000 1122 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-018-000 1140 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-019-000 1160 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-020-000 1178 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-021-000 1198 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-022-000 1202 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-023-000 1216 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-024-000 1230 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-551-025-000 1244 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-026-000 1258 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-027-000 1272 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-028-000 1286 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-029-000 1298 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-030-000 1302 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-031-000 1318 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-032-000 1334 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-033-000 1350 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-034-000 1364 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-035-000 1382 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-036-000 1398 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-037-000 1402 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-038-000 1416 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-039-000 1430 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-040-000 1444 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-041-000 1458 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-042-000 1472 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-551-043-000 1486 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-551-044-000 1498 MANUEL A. ORTIZ AVE SFR 1.00 217.32 173.02 054-552-001-000 1219 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-002-000 1203 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-003-000 1202 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-004-000 1218 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-005-000 1399 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-006-000 1383 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-007-000 1365 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-008-000 1351 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-009-000 1335 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-010-000 1319 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-011-000 1303 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-012-000 1299 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
Willdan Financial Services Page 1 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-552-013-000 1283 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-014-000 1265 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-015-000 1251 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-016-000 1235 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-552-017-000 1234 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-018-000 1250 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-019-000 1264 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-020-000 1282 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-021-000 1298 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-022-000 1302 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-023-000 1318 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-024-000 1334 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-025-000 1350 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-026-000 1364 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-027-000 1382 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-552-028-000 1398 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-001-000 1219 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-002-000 1203 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-003-000 1202 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-004-000 1222 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-005-000 1240 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-006-000 1260 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-007-000 1278 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-008-000 1298 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-009-000 1299 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-010-000 1279 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-011-000 1261 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-012-000 1241 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-013-000 1223 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-014-000 1203 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-553-015-000 1218 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-016-000 1202 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-017-000 1235 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-018-000 1251 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-019-000 1265 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-020-000 1283 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-021-000 1299 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-022-000 1303 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-023-000 1319 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-024-000 1335 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-025-000 1351 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-026-000 1365 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-027-000 1383 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-028-000 1399 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-553-029-000 1398 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-030-000 1378 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-031-000 1360 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-032-000 1340 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-033-000 1322 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-034-000 1302 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-035-000 1303 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-036-000 1323 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-037-000 1341 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-038-000 1361 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-039-000 1379 FIELDVIEW CT SFR 1.00 217.32 173.02 054-553-040-000 1399 FIELDVIEW CT SFR 1.00 217.32 173.02 Willdan Financial Services Page 2 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-553-041-000 1398 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-042-000 1382 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-043-000 1364 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-044-000 1350 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-045-000 1334 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-046-000 1318 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-047-000 1302 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-048-000 1298 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-049-000 1282 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-050-000 1264 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-051-000 1250 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-553-052-000 1234 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-001-000 1219 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-002-000 1203 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-003-000 1235 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-004-000 1251 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-005-000 1265 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-006-000 1283 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-007-000 1299 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-008-000 1303 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-009-000 1319 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-010-000 1335 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-011-000 1351 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-012-000 1365 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-013-000 1383 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-554-014-000 1399 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-555-001-000 1051 MANUEL A ORTIZ AVE SFR 1.00 217.32 173.02 054-555-002-000 1075 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-003-000 1099 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-004-000 1103 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-005-000 1123 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-006-000 1141 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-007-000 1161 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-008-000 1199 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-555-009-000 1198 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-010-000 1186 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-011-000 1172 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-012-000 1158 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-013-000 1144 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-014-000 1130 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-015-000 1116 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-016-000 1102 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-017-000 1103 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-018-000 1117 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-019-000 1131 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-020-000 1145 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-021-000 1159 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-022-000 1173 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-023-000 1187 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-024-000 1199 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-555-025-000 1198 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-555-026-000 1178 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-555-027-000 1160 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-555-028-000 1140 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-555-029-000 1122 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-555-030-000 1102 FIELDVIEW AVE SFR 1.00 217.32 173.02 Willdan Financial Services Page 3 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-555-031-000 1098 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-555-032-000 1078 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-001-000 1199 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-002-000 1179 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-003-000 1161 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-004-000 1141 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-005-000 1123 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-006-000 1103 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-007-000 1099 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-008-000 1079 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-009-000 1061 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-010-000 1041 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-011-000 1023 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-012-000 1003 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-556-013-000 1002 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-014-000 1022 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-015-000 1040 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-016-000 1060 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-017-000 1078 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-018-000 1098 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-019-000 1102 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-020-000 1122 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-021-000 1140 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-022-000 1160 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-023-000 1178 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-556-024-000 1198 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-001-000 1199 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-002-000 1179 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-003-000 1161 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-004-000 1141 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-005-000 1123 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-006-000 1103 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-007-000 1099 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-008-000 1079 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-009-000 1061 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-010-000 1041 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-011-000 1023 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-557-012-000 1003 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-001-000 803 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-002-000 835 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-003-000 867 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-004-000 899 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-005-000 903 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-006-000 957 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-007-000 999 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-558-008-000 998 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-009-000 956 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-010-000 902 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-011-000 898 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-012-000 856 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-013-000 802 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-014-000 803 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-015-000 857 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-016-000 899 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-017-000 903 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-558-018-000 957 MEADOWVIEW AVE SFR 1.00 217.32 173.02 Willdan Financial Services Page 4 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-558-019-000 999 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-001-000 1499 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-559-002-000 1479 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-559-003-000 1461 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-559-004-000 1441 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-559-005-000 1433 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-559-006-000 1403 MANUEL ORTIZ AVE SFR 1.00 217.32 173.02 054-559-007-000 1402 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-008-000 1426 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-009-000 1450 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-010-000 1474 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-011-000 1498 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-012-000 1499 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-013-000 1475 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-014-000 1451 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-015-000 1427 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-016-000 1403 RIVERVIEW AVE SFR 1.00 217.32 173.02 054-559-017-000 1402 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-018-000 1426 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-019-000 1450 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-020-000 1474 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-021-000 1498 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-022-000 1499 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-023-000 1475 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-024-000 1451 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-025-000 1427 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-026-000 1403 FIELDVIEW AVE SFR 1.00 217.32 173.02 054-559-027-000 1402 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-028-000 1426 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-029-000 1450 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-030-000 1474 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-031-000 1498 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-032-000 1499 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-033-000 1473 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-034-000 1451 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-035-000 1427 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-559-036-000 1403 MEADOWVIEW AVE SFR 1.00 217.32 173.02 054-561-001-000 1498 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-561-002-000 1478 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-561-003-000 1462 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-561-004-000 1442 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-561-005-000 1422 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-561-006-000 1402 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-001-000 1398 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-002-000 1382 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-003-000 1364 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-004-000 1350 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-005-000 1334 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-006-000 1318 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-007-000 1302 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-008-000 1298 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-009-000 1282 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-010-000 1264 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-011-000 1250 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-012-000 1234 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-562-013-000 1218 VALLEYVIEW AVE SFR 1.00 217.32 173.02 Willdan Financial Services Page 5 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-562-014-000 1202 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-001-000 1198 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-002-000 1178 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-003-000 1160 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-004-000 1140 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-005-000 1122 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-006-000 1102 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-007-000 1098 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-008-000 1078 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-009-000 1060 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-010-000 1040 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-011-000 1022 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-563-012-000 1002 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-001-000 998 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-002-000 956 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-003-000 902 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-004-000 898 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-005-000 866 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-006-000 834 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-564-007-000 802 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-001-000 1199 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-002-000 1179 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-003-000 1161 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-004-000 1141 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-005-000 1123 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-006-000 1103 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-007-000 1099 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-008-000 1079 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-009-000 1061 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-010-000 1041 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-011-000 1023 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-012-000 1003 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-565-013-000 1002 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-014-000 1022 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-015-000 1040 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-016-000 1060 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-017-000 1078 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-018-000 1098 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-019-000 2256 S MARINA DR SFR 1.00 217.32 173.02 054-565-020-000 1122 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-021-000 1140 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-022-000 1160 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-023-000 1178 SKYVIEW AVE SFR 1.00 217.32 173.02 054-565-024-000 1198 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-001-000 1199 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-002-000 1179 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-003-000 1161 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-004-000 1141 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-005-000 1123 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-006-000 1103 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-007-000 1099 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-008-000 1079 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-009-000 1061 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-010-000 1041 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-011-000 1023 SKYVIEW AVE SFR 1.00 217.32 173.02 054-566-012-000 1003 SKYVIEW AVE SFR 1.00 217.32 173.02 Willdan Financial Services Page 6 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-567-001-000 999 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-002-000 957 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-003-000 903 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-004-000 899 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-005-000 867 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-006-000 835 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-007-000 803 VALLEYVIEW AVE SFR 1.00 217.32 173.02 054-567-008-000 998 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-009-000 956 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-010-000 902 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-011-000 898 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-012-000 856 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-013-000 802 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-014-000 803 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-015-000 857 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-016-000 899 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-017-000 903 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-018-000 957 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-019-000 999 SKYVIEW AVE SFR 1.00 217.32 173.02
054-567-020-000 998 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-021-000 936 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-022-000 902 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-023-000 898 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-024-000 856 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-025-000 802 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-026-000 803 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-027-000 857 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-028-000 897 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-029-000 903 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-030-000 957 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-567-031-000 999 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-001-000 1198 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-002-000 1178 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-003-000 1160 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-004-000 1140 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-005-000 1122 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-006-000 1102 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-007-000 1098 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-008-000 1078 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-009-000 1060 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-010-000 1040 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-011-000 1022 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-591-012-000 1002 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-001-000 1199 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-002-000 1179 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-003-000 1161 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-004-000 1141 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-005-000 1123 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-006-000 1103 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-007-000 1099 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-008-000 1079 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-009-000 1061 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-010-000 1041 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-011-000 1023 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-012-000 1003 MOUNTAINVIEW AVE SFR 1.00 217.32 173.02 054-592-013-000 1002 DESERTVIEW AVE SFR 1.00 217.32 173.02 Willdan Financial Services Page 7 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-592-014-000 1022 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-015-000 1040 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-016-000 1060 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-017-000 1078 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-018-000 1098 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-019-000 1102 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-020-000 1122 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-021-000 1140 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-022-000 1160 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-023-000 1178 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-592-024-000 1198 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-001-000 998 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-002-000 956 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-003-000 902 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-004-000 898 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-005-000 856 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-006-000 802 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-007-000 803 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-008-000 857 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-009-000 899 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-010-000 903 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-011-000 957 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-012-000 999 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-593-013-000 998 PALMVIEW AVE SFR 1.00 217.32 173.02 054-593-014-000 956 PALMVIEW AVE SFR 1.00 217.32 173.02 054-593-015-000 902 PALMVIEW AVE SFR 1.00 217.32 173.02 054-593-016-000 898 PALMVIEW AVE SFR 1.00 217.32 173.02 054-593-017-000 866 PALMVIEW AVE SFR 1.00 217.32 173.02 054-593-018-000 834 PALMVIEW AVE SFR 1.00 217.32 173.02 054-593-019-000 802 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-001-000 1199 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-002-000 1179 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-003-000 1161 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-004-000 1141 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-005-000 1123 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-006-000 1103 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-007-000 1099 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-008-000 1079 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-009-000 1061 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-010-000 1041 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-011-000 1023 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-012-000 1003 DESERTVIEW AVE SFR 1.00 217.32 173.02 054-594-013-000 1002 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-014-000 1022 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-015-000 1040 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-016-000 1060 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-017-000 1078 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-018-000 1098 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-019-000 1102 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-020-000 1122 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-021-000 1140 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-022-000 1160 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-023-000 1178 PALMVIEW AVE SFR 1.00 217.32 173.02 054-594-024-000 1198 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-001-000 1199 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-002-000 1179 PALMVIEW AVE SFR 1.00 217.32 173.02 Willdan Financial Services Page 8 of 9

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Buena Vista Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-595-003-000 1161 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-004-000 1141 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-005-000 1123 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-006-000 1103 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-007-000 1099 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-008-000 1079 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-009-000 1061 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-010-000 1041 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-011-000 1023 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-012-000 1003 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-013-000 999 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-014-000 957 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-015-000 903 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-016-000 899 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-017-000 867 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-018-000 835 PALMVIEW AVE SFR 1.00 217.32 173.02 054-595-019-000 803 PALMVIEW AVE SFR 1.00 217.32 173.02 Total $101,053.94 $80,454.30
Total Parcels 465
Willdan Financial Services Page 9 of 9

05/2025/cdz/A25-0085/Reso/ApproveEngineersRpt
BuenaVista25-26 1
RESOLUTION NO. 25-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO, APPROVING THE ENGINEER’S REPORT

REGARDING BUENA VISTA LANDSCAPING AND
LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO
COMMENCING IN FISCAL YEAR 2025-2026
WHEREAS, the City Council of the City of El Centro, California (hereinafter referred to as “City Council”) did by previous resolution order the Engineer to prepare and file a report in connection with Buena Vista Landscaping and Lighting District (hereafter referred to as the “District”) and the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2025 and ending June 30, 2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) and the provisions of the California Constitution Article XIIID; and
WHEREAS, the City Council did by previous resolutions initiate proceedings and declare its intention to levy and collect the annual assessments for the District for the purpose of operating, maintaining and servicing the improvements related thereto, pursuant to the Act; and WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro a report prepared in accordance with Article 4 of Chapter 1 of the Act and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Buena Vista Landscaping and Lighting District, Fiscal Year 2025-2026” (hereafter referred to as the “Report”) as prescribed by Chapter 3, Section 22623 of said Act; and WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and finds that the levy of assessments has been spread in accordance with the special benefits to be received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and
WHEREAS, the City Council now desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026 to pay the costs and expenses of operating, maintaining and servicing landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, the City Council following notice duly given, has held a duly noticed full and fair public hearing on June 3, 2025, regarding the District, the Engineer’s Report prepared in connection therewith, and considered any oral and written statements, protests and communications made or filed by interested persons regarding these matters, pursuant to the Act.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. That the preceding recitals are true and correct.

05/2025/cdz/A25-0085/Reso/ApproveEngineersRpt
BuenaVista25-26 2

2. That the Report is hereby approved (as submitted or amended by direction of this City Council), and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection,

3. The City Council hereby finds and determines that:
i) the land within the District will receive special benefit by the operation, maintenance and servicing of improvements, located within the boundaries of the District; and,
ii) the District includes all of the lands so specifically benefited; and iii) the net amount to be assessed upon the lands within the District in accordance with the fee for the fiscal year commencing July 1, 2025, and ending June 30, 2026, is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

4. The maintenance, operation and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act.

5. The City Council hereby orders the proposed improvements to be made, which includes but are not limited to all landscaping material and facilities within the District. These improvements include by way of example turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments.

6. The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with public street lighting within the residential subdivisions; and public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the developments and other public areas associated or necessary for development of properties within the District.

7. The City Clerk, or her designee, is hereby authorized and directed to file the levy with the County Auditor upon adoption of this Resolution, pursuant to the Act.

8. That the County Auditor for the County of Imperial shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected.

After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money representing assessments collected by the County for the District and such money shall be expended only for the maintenance, operation and servicing of the improvements as described in this Resolution.

10. The adoption of this Resolution is effective immediately and constitutes the District’s levy for the fiscal year commencing July 1, 2025, and ending June 30, 2026.

11. That the City Clerk shall certify to the passage and adoption of this resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

05/2025/cdz/A25-0085/Reso/ApproveEngineersRpt
BuenaVista25-26 3
PASSED AND ADOPTED at a regular meeting of the City Council of the City of El Centro, California held on the day of , 2025.

CITY OF EL CENTRO
By___________________________
Sonia Carter, Mayor
ATTEST:

By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:

Office of the City Attorney
By____________________________
Elizabeth L. Martyn, City Attorney

STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss

CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 25- was duly and regularly adopted at a regular meeting of the City Council of the City of El Centro, California, held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

By________________________________
Norma Wyles, City Clerk

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-176)
Item: 8.

Meeting: 6/3/2025 3:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen, Interim
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2025-176
Approve the Engineer's Report regarding Legacy Ranch L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No 25- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING LEGACY RANCH

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

FISCAL IMPACT:

The City will receive approximately $61,375 to maintain the Landscaping and Lighting needs of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Legacy Ranch Landscaping and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer's Report for the District. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING LEGACY RANCH

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

ATTACHMENTS:

1. FY2526 El Centro Legacy Ranch LLD Engineer's Report_PH

2. RESO - LEGACY

City of El Centro

Legacy Ranch
Landscaping and Lighting District

2025/2026 ENGINEER’S REPORT

Intent Meeting: May 6, 2025
Public Hearing: June 3, 2025
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT
Legacy Ranch Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as
Legacy Ranch
City of El Centro,
County of Imperial, State of California
This Report identifies the parcels within Legacy Ranch Landscaping and Lighting District and relevant zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888

7th May Page 71 of 380

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2025.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2025.
________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

TABLE OF CONTENTS
I. EXECUTIVE SUMMARY 1
A. INTRODUCTION 1
II. PLANS AND SPECIFICATIONS 2
A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. DESCRIPTION OF IMPROVEMENTS AND SERVICES 3
III. METHOD OF APPORTIONMENT 6
A. GENERAL 6
B. PROPOSITION 218 BENEFIT ANALYSIS 6
C. SPECIAL BENEFIT ANALYSIS 7
D. ASSESSMENT METHODOLOGY 9
E. ASSESSMENT RANGE FORMULA 12
IV. DISTRICT BUDGET 13
A. DESCRIPTION OF BUDGET ITEMS 13
B. PROPOSED BUDGET FISCAL YEAR 2025/2026 16
C. HISTORICAL RATES 17
D. CAPITAL IMPROVEMENT PLANS 17
V. DISTRICT DIAGRAM 17
VI. 2025/2026 ASSESSMENT ROLL 19

2025/2026 Legacy Ranch LLD Page 1 of 19
I. EXECUTIVE SUMMARY
A. INTRODUCTION
The City of El Centro (“City”) created the Legacy Ranch Landscaping and Lighting District (“District”) in order to provide for the ongoing maintenance, operation and servicing of park, certain perimeter landscaping, off-site landscaping improvements, and street lighting improvements installed in connection with development of properties within the District. This District provides the financial mechanism (annual assessments) by which the ongoing operation and maintenance of these improvements are funded. The District was formed in 2007 and annual assessments are levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the “California State Constitution” Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2025/2026. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming Fiscal Year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.

The District, boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements.

These detailed plans and specifications approved by the City are made part of this report by reference.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the Imperial County Assessor’s Office.

The Imperial County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.

2025/2026 Legacy Ranch LLD Page 2 of 19
II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District consists of all lots, parcels and subdivisions of land located in the development area described below:
 Legacy Ranch: The District encompasses an area of land of approximately thirty-seven acres (37 acres) in size. It is bordered on the east side by Farnsworth Road and on the west side by Third Street and is located between W. Dannenberg Road to the north and W. McCabe Road to the south.

The District includes:
 143 single-family residential lots, and
 A 1.5-acre community park which is located wholly within the residential subdivision of the District and is to be dedicated to the City. The park is adjacent to and south of Charles Elmore Drive and is surrounded by residential lots of the District on its three other sides.

The location and borders of the District can be seen in Part V of this Report.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

2025/2026 Legacy Ranch LLD Page 3 of 19
Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising, and the publishing, posting and mailing of notices;
 Compensation payable to the County for collection of assessments;  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
 Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "Maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
 The removal of trimmings, rubbish, debris, and other solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

C. DESCRIPTION OF IMPROVEMENTS AND SERVICES
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of park, landscaping, and lighting improvements established or installed in connection with development of properties within the District. The improvements to be maintained and funded through the District assessments are generally described as:

2025/2026 Legacy Ranch LLD Page 4 of 19
Park Maintenance
 Park landscaping including trees, vegetation, irrigation systems and hardscape improvements located within the park which is to be dedicated to the City for maintenance;
 Grass field for open play;
 Playground equipment including a tot lot with a shade structure;  Pavilion for picnic area;
 Covered picnic area with picnic tables;
 Furnishings including a water fountain, benches and trash receptacles;  Security lighting throughout the park;
 Approximately 49,000 square feet of turf grass including a grass field of approximately 35,000 square feet inside of the park walk and 15,000 square feet outside of the park walk for open play;
 Trees of assorted varieties of approximately 24” box size;  Ornamental shrubs of approximately 5-gallon size;
 Ornamental vines of approximately 5-gallon size;
 Meandering concrete park walks along the perimeter of the park including concrete under pavilions, benches and memorial plaza;
 Concrete mow curbs;
 A memorial park monument sign with a plaque on the north side of the park; and a flagpole;
 Water fountains;
 Park benches;
 Trash receptacles; and
 All appurtenant facilities, equipment, materials and utilities related to the aforementioned improvements.

All parcels within the District are served by the park and can utilize the open entrance areas from Charles Elmore Drive.

Landscape Improvements
The landscaping improvements may include, but are not limited to, all landscaping material and facilities that benefit the properties within the District.

These improvements include turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, entryway monuments, and associated appurtenant facilities located within the street right-of-ways and public areas including streetscape areas surrounding the development and at an off-site improvements location (retention basin) on the northeast corner of the Countryside North development. The following is a description of the landscape improvements:
 Perimeter landscape improvements along Farnsworth Lane frontage, consisting of trees no less than 24” box in size; planting areas of assorted shrubs, vines and groundcover of approximately 12,000 square feet, and turf of approximately 48,000 square feet. These improvements include those associated with landscaping for an Imperial Irrigation District

2025/2026 Legacy Ranch LLD Page 5 of 19
easement located alongside Farnsworth Lane, on the eastern boundary of the development.
 Perimeter landscape improvements along Third Street frontage, consisting of trees no less than 24” box in size; planting areas of assorted shrubs, vines and groundcover of approximately 12,000 square feet; and turf of approximately 4,000 square feet.
 Perimeter landscape improvements along Valor Lane close to the main entry into the development, consisting of trees and planting areas of assorted shrubs, vines and groundcover of approximately 2,000 square feet.
 Off-site landscape maintenance for the 5,600 of retention basin landscaping that the development benefits from includes but is not limited to trash removal, weed clearing and other necessary landscape maintenance within the basin.

Public Street Lighting Improvements
The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with and located within the street right-of-ways and public areas surrounding the development:
 All public street lighting within the residential subdivision; which includes approximately 30 street-lights, including one close to the northwest corner of the park.
 Security lighting throughout the park.
 Public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the development and other public areas associated or necessary for development of properties within the District.

2025/2026 Legacy Ranch LLD Page 6 of 19
III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

In addition, pursuant to the Constitution, Article XIIID, Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits may be assessed.

B. PROPOSITION 218 BENEFIT ANALYSIS
The costs of the improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District, for which the property owners and residents have expressed a high level of support.

This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments.

These improvements will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the existing Legacy Ranch District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by the District will be used solely for such purposes.

In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

2025/2026 Legacy Ranch LLD Page 7 of 19
Article XIIID Section 2d 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 XIIID Section 2i 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 XIIID Section 4a 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.” The method of apportionment (method of assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape and lighting improvements within the District, and the assessment obligation for each parcel reflects that parcel’s proportional special benefits as compared to other properties that receive special benefits.

To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District.

The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.

C. SPECIAL BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Constitution and 1972 Act. The improvements associated with this District have been identified as necessary, required and/or desired for

2025/2026 Legacy Ranch LLD Page 8 of 19
the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are of direct and special benefit to the properties.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. The desirability and security of properties is enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.

The special benefits associated with all landscaping improvements are specifically:
 Enhanced desirability of properties through association with the improvements;
 Improved aesthetic appeal of properties providing a positive representation of the area and properties;
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping;
 Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties;
 Enhanced quality of life through well-maintained parks and landscaped areas;
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and  Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
 Enhanced deterrence of crime and aid to police protection;  Increased nighttime safety on roads and streets;
 Improved ability of pedestrians and motorists to see;  Improved ingress and egress to property;
 Reduced vandalism and other criminal act and damage to improvements or property; and

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 Improved traffic circulation and reduced nighttime accidents and personal property loss.

The preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

Although the improvements include public easements, right-of-ways, streets and other amenities available or visible to the public at large, the construction and installation of these improvements are only necessary for the development of properties within the District and are not required nor necessarily desired by any properties or developments outside the District boundary. Therefore, any public access or use of the improvements by others is incidental and there is no measurable general benefit to properties outside the District or to the public at large.

D. ASSESSMENT METHODOLOGY
The method of apportionment for the District calculates the receipt of special benefit from the respective improvements based on the actual or proposed land use of the parcels within the District. The special benefit received by each lot or parcel is equated to the overall land use of the parcel based on the parcel’s actual land use or proposed planned development and is reliant upon the special benefit received from the improvements planned within the District. The development is a Single-Family Residential development and it has been determined that all residential parcels benefit equally from the improvements.

Equivalent Benefit Units:

To assess benefits equitably, it is necessary to relate each property’s proportional special benefits to the special benefits of all other properties within the District. The Equivalent Benefit Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. A single-family home site equals one Equivalent Benefit Unit (EBU). All other land uses are converted to EBUs based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to a single-family home site.

The EBU method of apportioning special benefits is typically seen as an appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development.

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EBU Application by Land Use:

Single-Family Residential: This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assessed 1.0 EBU per lot or parcel. This is the base value that all other land use types are compared and weighted against (i.e. Equivalent Benefit Unit or EBU).

Multi-Family Residential: This land use is defined as a fully subdivided residential parcel that has more than one residential unit developed on the property. This land use is assessed 1.0 EBU per dwelling unit.

Planned-Residential Development: This land use is defined as any property not fully subdivided with a specific number of proposed residential lots or dwelling units to be developed on the parcel. This land use type is assessed at 1.0 EBU per planned (proposed) residential lot or dwelling unit.

Vacant Single-Family Residential: This land use is defined as property currently zoned for single-family detached residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.

Vacant Multi-Family Residential: This land use is defined as property currently zoned for multi-family residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 0.5 EBU per parcel.

Vacant Commercial: This land use is defined as property currently zoned for commercial use, but not specifically identified as commercial property. This land use is assessed at 1.0 EBU per acre. Parcels less than 1 acre are assigned a minimum of 1.0 EBU. Parcels over 50 acres are assigned a maximum of 50 EBU.

Developed Commercial: This land use is defined as property developed for either commercial or industrial use. This land use type is assessed at 4.0 EBU per gross acre. Parcels less than 0.25 acres are assigned a minimum of 1.0 EBU and there is no maximum acreage cap, as is the case with Vacant Commercial Property.

Recreational or Limited Commercial Use: This land use is defined as property used for recreational or commercial use that is not part of the improvements provided by the District. This land use classification may include, but is not limited to, golf courses, commercial parking lots or commercial properties where less than ten percent of the total acreage has been developed. This land use is assessed at 2.0 EBU per acre. Similar to Commercial properties, there is no maximum acreage cap for this land use but parcels less than 0.5 acres are assigned a minimum 1.0 EBU.

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Exempt Parcels: This land use identifies properties that are not assessed and are assigned 0.0 EBU. This land use classification may include, but is not limited, to lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and right-of-ways including greenbelts and parkways; utility right-of-ways; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed; park properties and other publicly owned properties that are part of the District improvements or that have little or no improvement value.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

The following table provides a listing of land use types, land use code designations, the Equivalent Benefit Unit factor applied to that land use type, and the multiplying factor used to calculate each parcel’s individual EBU.

Land Use Codes and Equivalent Benefit Units
Property Type Land Use
Code
Equivalent
Benefit
Unit
Multiplier
Single-Family Residential SFR 1.0 Lot/Parcel
Multi-Family Residential MFR 1.0 Dwelling Unit
Planned Residential Development PRD 1.0 Planned Residential Lot or Dwelling Unit Vacant Single-Family Residential SFV 0.5 Parcel
Vacant Multi-Family Residential MFV 0.5 Parcel
Vacant Commercial CMV 1.0 Acreage
Developed Commercial COM 4.0 Acreage
Recreational or Limited Commercial Use REC 2.0 Acreage
Exempt XMT 0.0 Parcel
The benefit formula applied to parcels within the District is based on the preceding Equivalent Benefit Unit (EBU) table. Each parcel's EBU correlates the parcel’s special benefit received as compared to the other parcels benefiting from the improvements. The following formula is used to calculate each parcel’s EBU (proportional benefit).

Parcel Type EBU x Acres/Dwelling Units/Parcel/Lot = Parcel EBU The total number of Equivalent Benefit Units (EBUs) is the sum of all individual EBUs applied to parcels that receive a special benefit from the improvement. An assessment amount per EBU (Rate) for each improvement is established by taking the total cost of the improvement and dividing that amount by the total number of EBUs of all parcels benefiting from the improvement. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for that improvement.

Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount

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E. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. As part of the District formation, balloting of property owners is required pursuant to the Constitution Article XIIID Section 4. The property owner ballots include an Assessment to be approved, as well as the approval of an assessment range formula.

The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the percentage increase in the local Consumer Price Index (CPI) in the San Diego-Carlsbad area for All Urban Consumers from January to January. For Fiscal Year 2025/2026, the percentage increase of the local CPI is 3.81%.

Beginning in the second fiscal year of the District (Fiscal Year 2008/2009) and each fiscal year thereafter, the Maximum Assessment will be recalculated and a new Maximum Assessment established. The Maximum Assessment is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per EBU) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior fiscal year.

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IV. DISTRICT BUDGET
A. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.

DIRECT COSTS:

Landscaping Maintenance Costs/Labor — Includes all regularly scheduled labor and general maintenance cost including all wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.

Landscaping Supplies— Includes all, materials, supplies, (e.g. pipe, fertilizer, insecticides, fuel, cleaning material etc.), and equipment, (e.g. communication, small tools, rentals, machinery etc.), required to operate, maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.

Utilities — The furnishing of water and electricity required for the operation and maintenance of the improvements and facilities.

Miscellaneous Expenses — This item includes repairs to the improvements and facilities that are not included in the yearly maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Also, included may be planned upgrades or replacements of the improvements and equipment that provide a direct benefit to the District.

ADMINISTRATION COSTS:

District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collection of assessments.

Professional Fees for Administration — This budget item includes the costs of contracting with professionals to provide administrative, legal or engineering services specific to the District.

County Per Parcel Fee — This is the cost to the District for the County to collect assessments on the property tax bills.

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LEVY ADJUSTMENTS:

Reserve Fund Collection/(Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.

Interest Credit – This amount is the interest earnings for the District.

Capital Improvement Fund Collection/(Transfer) – The 1972 Act pursuant to Chapter 5, beginning with Section 22660, provides for the District to establish by resolution an assessment installment plan for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Depending on the nature of the planned improvements, the collection of funds necessary to complete the project may be collected over a period up to thirty years, but typically not more than five years. The funds collected shall be accumulated in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF) and are not considered part of the regular maintenance of the improvements or the Reserve Fund.

Because the money accumulated in the Capital Improvement Fund is for a specific planned project (budgeted separately), the amount shown for this item in the annual budget will typically be a positive number representing the amount being collected that year as part of the Balance to Levy. A negative number (Contribution) should only occur after the project has been completed and excess funds are being credited back to the District’s regular accounts. The actual fund balances and expenditures for Capital Improvements are clearly identified under the Fund Balance Information section of the Budget.

General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.

Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These

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loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.

Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.

DISTRICT STATISTICS:

Total Parcels — The total number of parcels within the District.

Total Parcels Levied — The total number of parcels within the District that are assessed. Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.

Total Equivalent Benefit Units — The typical single-family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.

Applied Levy per EBU — This amount represents the assessment rate being applied to each parcel. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.

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B. PROPOSED BUDGET FISCAL YEAR 2025/2026

DIRECT COSTS
$35,626
4,000
7,800
3,500
3,000
0 $53,926
$3,500
3,952
48 $7,500
$61,426
$0
Interest Credit (50)
0 0
($50)
$61,376

DISTRICT STATISTICS
146
143
143.00
$429.20
$644.41

RESERVE INFORMATION
Beginning Projected Reserve Balance 07/1/2025 $10,912
Collection/(Transfer) 0
0 $10,912
City of El Centro
Legacy Ranch Landscaping and Lighting Assessment
Fiscal Year 2025/2026
Fund Number: 92310
Levy Components Special Benefit
Professional Fees for Administration
Landscaping Maintenance Costs/Labor
Landscaping Supplies
Utilities: Water
Utilities: Electricity
Miscellaneous Expenses
Parks & Recreation Equipment
Subtotal Direct Costs
District Administration

ADMINISTRATION COSTS
Capital Improvement Fund Collection/(Transfer)
General Fund Loan Repayment/(Advances)

TOTAL LEVY ADJUSTMENTS

BALANCE TO LEVY
Total Parcels
County Fee
Subtotal Administration Costs

TOTAL DIRECT AND ADMINISTRATION COSTS

LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer)
Ending Projected Reserve Balance 06/30/2026
Total Equivalent Benefit Units
Applied Levy per EBU
Maximum Assessment per Benefit Unit (Current Fiscal Year) Total Parcels Levied
General Fund Loan Repayment/(Advances)

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C. HISTORICAL RATES
Fiscal Year CPI Applied Rate Max Rate
2007/08 N/A $391.16 $392.00
2008/09 2.29% $400.97 $400.97
2009/10 3.85% $416.42 $416.43
2010/11 0.00% $416.42 $416.43
2011/12 1.32% $416.42 $421.92
2012/13 3.03% $354.55 $434.71
2013/14 1.60% $50.00 $441.68
2014/15 1.31% $50.00 $447.45
2015/16 1.85% $50.00 $455.74
2016/17 1.62% $50.00 $463.12
2017/18 1.97% $50.00 $472.22
2018/19 3.01% $49.83 $486.46
2019/20 2.58% $49.83 $498.99
2020/21 2.30% $173.36 $510.47
2021/22 1.69% $173.26 $519.11
2022/23 8.22% $259.88 $561.80
2023/24 6.45% $350.84 $598.01
2024/25 3.80% $473.63 $620.73
2025/26 3.81% $429.20 $644.41
D. CAPITAL IMPROVEMENT PLANS
There are no projects planned in the District at this time.

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V. DISTRICT DIAGRAM
The Diagram for the Legacy Ranch Landscaping and Lighting District is on file with the City Clerk and by reference herein is made part of this Report. The parcels within the Legacy Ranch Landscaping and Lighting District consist of all lots, parcels and subdivisions of land shown on the Imperial Assessor’s parcel maps. The lines and dimensions shown on the County Assessor Parcel maps for the current year are incorporated by reference herein and made part of this Report.

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VI. 2025/2026 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the Imperial County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the current assessor parcels to be assessed within this District along with the assessment amounts is provided in the Assessment Roll on file at the Office of the City Clerk.

APN Situs Address Land Use EBU Max Assessment Charge
054-671-001-000 298 ROBERT J PORTER DR SFR 1.00 $644.41 $429.20 054-671-002-000 286 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-003-000 274 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-004-000 262 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-005-000 250 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-006-000 238 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-007-000 226 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-008-000 214 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-009-000 202 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-010-000 198 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-011-000 186 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-012-000 174 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-013-000 162 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-014-000 150 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-015-000 138 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-016-000 126 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-017-000 114 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-018-000 102 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-671-019-000 3801 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-020-000 3813 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-021-000 3827 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-022-000 3841 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-023-000 3853 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-024-000 3865 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-025-000 3877 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-671-026-000 3889 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-672-001-000 297 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-002-000 285 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-003-000 273 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-004-000 261 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-005-000 249 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-006-000 237 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-007-000 225 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-008-000 213 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-009-000 201 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-010-000 197 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-011-000 185 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-012-000 173 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-013-000 161 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-014-000 149 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-015-000 137 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-016-000 125 ROBERT J PORTER DR SFR 1.00 644.41 429.20 054-672-017-000 126 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-018-000 138 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-019-000 150 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-020-000 162 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-021-000 174 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-022-000 186 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-023-000 198 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-024-000 202 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-025-000 214 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-026-000 226 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-027-000 238 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-028-000 250 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-029-000 262 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-030-000 274 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-672-031-000 286 CHARLES ELMORE DR SFR 1.00 644.41 429.20 City of El Centro
Legacy Ranch Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
Willdan Financial Services Page 1 of 3

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Legacy Ranch Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-672-032-000 298 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-001-000 297 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-002-000 285 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-003-000 273 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-004-000 261 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-005-000 249 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-007-000 197 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-008-000 185 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-009-000 173 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-010-000 161 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-011-000 149 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-012-000 137 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-013-000 125 CHARLES ELMORE DR SFR 1.00 644.41 429.20 054-673-014-000 3900 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-673-015-000 3912 RUPERT FRANKS DR SFR 1.00 644.41 429.20 054-673-016-000 3924 RUPERT FRANKS DR SFR 1.00 644.41 429.20 054-673-017-000 3936 RUPERT FRANKS DR SFR 1.00 644.41 429.20 054-673-018-000 3948 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-673-019-000 3947 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-020-000 3935 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-021-000 3923 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-022-000 3911 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-023-000 3900 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-024-000 3912 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-025-000 3924 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-026-000 3936 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-027-000 3948 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-673-028-000 3947 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-673-029-000 3935 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-673-030-000 3923 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-673-031-000 3924 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-673-032-000 3936 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-673-033-000 3948 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-673-034-000 3947 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-035-000 3935 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-036-000 3923 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-037-000 3911 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-038-000 3900 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-039-000 3912 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-040-000 3924 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-041-000 3936 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-673-042-000 3948 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-001-000 3952 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-002-000 3964 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-003-000 3976 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-004-000 3988 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-005-000 3998 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-006-000 3999 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-007-000 3989 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-008-000 3977 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-009-000 3965 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-010-000 3953 PAUL ROBINSON CT SFR 1.00 644.41 429.20 054-674-011-000 3952 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-012-000 3964 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-013-000 3976 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-014-000 3988 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-015-000 3998 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 Willdan Financial Services Page 2 of 3

APN Situs Address Land Use EBU Max Assessment Charge
City of El Centro
Legacy Ranch Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
054-674-016-000 3999 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-017-000 3989 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-018-000 3977 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-019-000 3965 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-020-000 3953 ARTHUR HENNESAY CT SFR 1.00 644.41 429.20 054-674-021-000 3952 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-022-000 3964 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-023-000 3976 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-024-000 3988 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-025-000 3998 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-026-000 3999 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-027-000 3989 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-028-000 3977 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-029-000 3965 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-030-000 3953 JOHN VICKERS CT SFR 1.00 644.41 429.20 054-674-031-000 3952 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-032-000 3964 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-033-000 3976 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-034-000 3988 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-035-000 3998 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-038-000 3977 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-039-000 3965 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-040-000 3953 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-041-000 3941 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-042-000 3927 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-043-000 3913 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-044-000 3901 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-046-000 3999 RUBERT FRANKS DR SFR 1.00 644.41 429.20 054-674-047-000 3989 RUBERT FRANKS DR SFR 1.00 644.41 429.20 Total 143.00 $92,150.19 $61,375.60
Total Parcels 143
Willdan Financial Services Page 3 of 3

05/2025/cdz/A25-0086/Reso/ApproveEngRptLegacyRanch25-26 1 RESOLUTION NO. 25 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO APPROVING THE ENGINEER’S REPORT

REGARDING LEGACY RANCH LANDSCAPING AND
LIGHTING DISTRICT; AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO
COMMENCING IN FISCAL YEAR 2025-2026
WHEREAS, the City Council of the City of El Centro, California (hereinafter referred to as “City Council”) did by previous Resolution order the Engineer to prepare and file a report in connection with Legacy Ranch Landscaping and Lighting District (hereafter referred to as the “District”) and the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2025 and ending June 30, 2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) and the provisions of the California Constitution Article XIIID; and
WHEREAS, the City Council did by previous resolutions initiate proceedings and declare its intention to levy and collect the annual assessments for the District for the purpose of operating, maintaining and servicing the improvements related thereto, pursuant to the Act; and WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro a report prepared in accordance with Article 4 of Chapter 1 and of the Act and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Legacy Ranch Landscaping and Lighting District, Fiscal Year 2025-2026” (hereafter referred to as the “Report”) as prescribed by Chapter 3, Section 22623 of Act; and WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and finds that the levy of assessments has been spread in accordance with the special benefits to be received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and
WHEREAS, the City Council now desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026 to pay the costs and expenses of operating, maintaining and servicing landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, the City Council following notice duly given, has held a duly noticed, full and fair Public Hearing on June 3, 2025, regarding the District, the Engineer’s Report prepared in connection therewith, and considered any oral and written statements, protests and communications made or filed by interested persons regarding these matters, pursuant to the Act.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. That the preceding recitals are true and correct.

2. That the Report is hereby approved (as submitted or amended by direction of this City Council) and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

05/2025/cdz/A25-0086/Reso/ApproveEngRptLegacyRanch25-26 2

3. The City Council hereby finds and determines that:
i) the land within the District will receive special benefit by the operation, maintenance and servicing of improvements, located within the boundaries of the District; and
ii) the District includes all of the lands so specifically benefited; and iii) the net amount to be assessed upon the lands within the District in accordance with the fee for the fiscal year commencing July 1, 2025, and ending June 30, 2026, is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

4. The maintenance, operation and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act.

5. The City Council hereby orders the proposed improvements to be made, which include but are not limited to: all landscaping material and facilities within the District. These improvements include by way of example turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments.

6. The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with public street lighting within the residential subdivisions; and public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the developments and other public areas associated or necessary for development of properties within the District.

7. The City Clerk, or her designee, is hereby authorized and directed to file the levy with the County Auditor upon adoption of this Resolution pursuant to the Act.

8. That the County Auditor for the County of Imperial shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected.

After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money representing assessments collected by the County for the District and such money shall be expended only for the maintenance, operation and servicing of the improvements as described in this Resolution.

10. The adoption of this Resolution is effective immediately and constitutes the District’s levy for the fiscal year commencing July 1, 2025, and ending June 30, 2025.

11. That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of El Centro, California held on the day of , 2025.

05/2025/cdz/A25-0086/Reso/ApproveEngRptLegacyRanch25-26 3

CITY OF EL CENTRO
By___________________________
Sonia Carter, Mayor
ATTEST:

By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:

Office of the City Attorney
By______________________________
Elizabeth L. Martyn, City Attorney

STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss

CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No. 25 - was duly and regularly adopted at a regular meeting of the City Council of the City of El Centro, California, held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

By___________________________
Norma Wyles, City Clerk

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-177)
Item: 9.

Meeting: 6/3/2025 3:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen, Interim
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2025-177
Approve the Engineer's Report regarding Town Center L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No. 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING THE EL

CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND THE LEVY

AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

FISCAL IMPACT:

The City will receive approximately $36,297 to maintain the Landscaping and Lighting fees of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the El Centro Town Center Landscaping and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer's Report for the District. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No. 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING THE EL

CENTRO TOWN CENTER LANDSCAPING AND LIGHTING DISTRICT AND THE LEVY

AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

ATTACHMENTS:

1. FY2526 El Centro Town Center LLD Engineer's Report_PH

2. RESO - TOWN CENTER

City of El Centro

Town Center
Landscaping and Lighting District

2025/2026 ENGINEER’S REPORT

Intent Meeting: May 6, 2025
Public Hearing: June 3, 2025
27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT

Town Center Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as
Town Center
City of El Centro
County of Imperial, State of California
This Report identifies the parcels within the Town Center Landscaping and Lighting District and relevant zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888

7th May Page 101 of 380

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2025.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2025.
_________________________________
Norma Wyles CMC
City Clerk
City of El Centro

TABLE OF CONTENTS
I. EXECUTIVE SUMMARY 1
A. INTRODUCTION 1
II. PLANS AND SPECIFICATIONS 2
A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AND SERVICES 2
C. ZONES OF BENEFIT (ZONES) 5
III. METHOD OF APPORTIONMENT 9
A. BENEFIT ANALYSIS 9
B. ASSESSMENT METHODOLOGY 13
IV. ESTIMATED COST OF THE IMPROVEMENTS 17
A. CALCULATION OF ASSESSMENTS 17
B. ASSESSMENT RATES 18
C. ANNUAL INFLATIONARY ADJUSTMENT 18
D. DESCRIPTION OF BUDGET ITEMS 19
E. DISTRICT BUDGET 22
F. CAPITAL IMPROVEMENT PLANS 23
V. DISTRICT DIAGRAM 24
VI. 2025/2026 ASSESSMENT ROLL 26

2025/2026 Town Center LLD Page 1 of 26
I. EXECUTIVE SUMMARY
A. INTRODUCTION
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (the “1972 Act”), and in compliance with the substantive and procedural requirements of Article XIIID of the California State Constitution (the “California Constitution”), the City Council of the City of El Centro, County of Imperial, State of California (the “City”), formed a special benefit assessment district designated as:

Town Center Landscaping and Lighting District
(the “District”), which includes all lots and parcels of land that will receive special benefits from the maintenance, servicing and operation of landscaping and lighting improvements associated with, constructed, and installed in connection with the development of the area known as Town Center. The District was formed in 2016 and annual assessments are levied pursuant to the 1972 Act and in compliance with the California Constitution.

This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2025/2026. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming Fiscal Year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.

The District, boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including direct expenditures, incidental expenses, and reserves associated with the maintenance and servicing of the improvements. These detailed plans and specifications approved by the City are made part of this report by reference.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the Imperial County Assessor’s Office. The Imperial County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act.

The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.

2025/2026 Town Center LLD Page 2 of 26
II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the District consists of the lots and parcels of land within the City of El Centro that are part of the development and planned development of the non-residential, multi-family residential and/or mixed use properties in the area of the City known as Town Center, located east of State Highway 86 (Imperial Avenue), west of 8th Street, north of Bradshaw Avenue and generally south of Treshill Road.

The District boundary and the territory therein is comprised of thirty-four (34) parcels currently identified on the Imperial County Assessor’s Parcel Number (APN) Maps as Book 044, Page 62, Parcels 008, 009, 017, 018, 020, 022, 023, 026, 027, 031, 037 through 041, 044, 046 through 048, 050, 052 through 062, 064 through 066. These parcels total approximately one-hundred and thirty-eight (138) acres, but within this territory, parcels 044-620-044 and 044-620-052 are considered exempt from assessment as they incorporate an easement and the Town Center detention basin. Specifically:
 Parcel 044-620-044 is identified as an easement property located along the northern boundary of the District extending between Imperial Avenue and 12th Street. Although part of the Town Center development area and thus included in the District, this parcel cannot be developed independently if at all and therefore does not receive special benefit from the improvements and is exempt from assessment. Identified as Assessment Number 27 on the District Diagram contained in Part V of this Report;  Parcel 044-620-052 (12.39 acres) incorporates the Town Center detention basin and therefore does not receive special benefit from the improvements and is exempt from assessment. Identified as Assessment Number 26 on the District Diagram contained in Part V of this Report;
Within the boundaries of the District, parcels have been identified and grouped into one of four designated benefit zones (“Zones”) based on the special benefits properties will receive from various District improvements to be maintained. A brief description of each Zone is provided later in this report under the “Zones of Benefit” heading. The District Diagrams, contained in Part V of this Report, provides a visual representation of the Zone boundaries showing the exterior boundaries of the District and Zones.

B. IMPROVEMENTS AND SERVICES
The purpose of the District is to provide funding for the continued maintenance, operation and servicing of the lighting and landscaping improvements that are in proximity to and provide a particular and distinct benefit (special benefit) to the properties and developments within the District. The specific plans, specifications and detailed drawings of the improvements within the District are not bound in this Report but are on file in the City’s Public Works Department and by reference are incorporated and made a part of this Report. As authorized by the 1972 Act, the improvements, services and expenses to be funded by the District assessments include, but are not limited to the furnishing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the streetlights, landscaping and related facilities within the public rights-ofway and/or easements dedicated to the City for maintenance purposes.

2025/2026 Town Center LLD Page 3 of 26
Street Lighting
The streetlights to be funded by the District are local streetlights located within the District and these streetlights are categorized as either:
 District-wide (Shared) Street Light Improvements, which are located on the main access streets within and adjacent to the District. These streetlights are located on both sides of Cruickshank Drive, the north side of Bradshaw Avenue, and the west side of 8th Street, and may include any future streetlights installed on these streets.

These improvements are proportionately shared by all parcels within the District.  Zone-Specific Street Light Improvements, which includes street lighting on 12th Street, which benefits only those parcels that are accessed directly from 12th Street and/or are adjacent to the street. These streetlights are located on both sides of 12th Street and provide proportional special benefit to only specific properties within the District and these parcels are grouped into a Zone that reflects their difference in benefit from other District parcels. Similarly, street lighting on 10th Street benefits only those parcels that are accessed directly from 10th Street and/or are adjacent to the street. These streetlights are currently being installed and will be located on both sides of 10th Street and provide proportional special benefit to only specific properties within the District. Parcels that receive special benefits from these lights are grouped into one of two Zones that reflects their difference in benefit from other District parcels.

The maintenance, operation, and servicing of the District lighting improvements generally include the furnishing of labor, materials, equipment and electricity for the ordinary and usual maintenance, operation, and servicing of streetlights within the public rights-of-way and easements dedicated to the City. These activities may include, but are not limited to:
 Furnishing of electric current or other illuminating agent.  Maintenance, repair, and replacement of light poles and fixtures, including changing light bulbs, painting, photoelectric sell repair or replacement, and repairing damage cause by accidents, vandalism, time, and weather.
 Electrical conduit and pull-box repair and replacement due to damage by construction and weather.
 Monitoring of the Underground Service Alert (USA) network, identification of proposed excavation in the vicinity of lighting electrical conduits and marking the location of those underground conduits in the field to prevent damage by excavation.  Service, maintenance, repair, and replacement including replacing worn out electrical components and repairing damage due to accidents, vandalism, and weather.  Periodic repair and rehabilitation of the street lighting system including replacement of old equipment with new or reconditioned equipment; and repair, removal or replacement of related equipment as required including but not limited to lighting fixtures, poles, meters, conduits, electrical cable and relocation of street light facilities as necessary including the purchase and installation of related equipment and facilities.

Landscaping Improvements
The landscaping to be funded by the District are local landscape improvement areas located within the District and these landscape improvements are categorized as either:

2025/2026 Town Center LLD Page 4 of 26
 District-wide Shared Landscape Improvements, include the landscaping and appurtenant amenities surrounding the detention basin located in the northeast portion of the District. Water run-off from each parcel within the District flows into this detention basin and while the drainage and flood control related maintenance and servicing of this basin is funded by other revenue sources and not part of this District’s budget or assessments the landscaping and appurtenant amenities (fencing) that surround the detention basin benefit and are proportionately shared by all parcels within the District.  Zone-Specific Landscape Improvements, include the landscape improvements within the public right-of-ways adjacent to the Town Village Apartments which include the parkway areas between the curb and sidewalk on the north side of Bradshaw Avenue, the west side of 10th Street, and the south side of Cruickshank Drive; and the parkway returns located behind the sidewalks at the entryway/driveway areas to the development. These landscape areas are more specifically described as:
 The parkway area between the curb and sidewalk on the south side of Cruickshank Drive between the western boundary of the Town Village Apartments and 10th Street.

Approximately 1,525 square feet of landscaped area with 16 trees;  The parkway area between the curb and sidewalk on the west side of 10th St between Cruickshank Drive and Bradshaw Avenue. Approximately 3,175 square feet of landscaped area with 31 trees;
 The parkway areas located behind the sidewalk on the west side of 10th St at the two entryway/driveway locations for the Town Village Apartments (4 corner returns).

Approximately 720 square feet of landscaped area; and
 The parkway area between the curb and sidewalk on the north side of Bradshaw Avenue between 10th Street and the western boundary of the Town Village Apartments. Approximately 1,600 square feet of landscaped area with 16 trees.

The landscape improvements to be maintained within the District (both District-wide or Zone-Specific) are considered local landscaping improvements installed in connection with the development or planned development of properties in the District and respective Zones. These landscaping improvements are an integral part of the subdivisions and development for which they were installed, creating a green amenity and aesthetically pleasing enhancement to the parcels served by the landscaping. Generally, the ZoneSpecific landscaping improvements are a condition of development of the parcels in that respective Zone, and the properties within the Zone would not be developed or would not have been developed if the landscaping were not included.

The maintenance, operation, and servicing of the District landscape improvements include the furnishing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the landscaped areas within the public right-ofways, easements, and/or public areas dedicated to the City as part of the development of properties within the District.

The various landscape improvements associated with each Zone may include, but are not limited to various types of landscape amenities such as turf, ground cover, plants, shrubs, trees, and associated appurtenant facilities including, but not limited to irrigation and drainage systems, various types of groundcover, concrete paths or sidewalks, and fencing that may be maintained in whole or in part as part of the landscape improvements depending on available funding.

2025/2026 Town Center LLD Page 5 of 26
C. ZONES OF BENEFIT
In accordance with Chapter 1, Article 4, Section 22574 of the 1972 Act, this District utilizes Zones to address variations in the nature, location, and extent of the lighting and landscape improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to one of four benefit zones based on the improvements (District-wide shared improvements and/or Zone-Specific improvements) that provide special benefit to that property.

These Zones identify specific parcels and developments that receive special benefits from the maintenance, operation, and servicing of various District improvements. Each Zone reflects the improvements (street lighting and/or landscaping) associated with the parcels in that Zone in order to fairly and equitably apportion the net cost of providing those improvements to the properties that receive special benefits from the maintenance and operation of such improvements. By establishing and utilizing a Zone structure, similar properties with similar types of improvements will be assessed a proportional amount for the total annual expenses related to the maintenance, operation and servicing of the various improvements provided by the District and for which the properties receive special benefits. As development of properties continues to occur within the District and new improvements are installed, additional Zones may be created in the District and/or parcels may be reassigned to another Zone (balloted for a new or increased assessment) based on the benefits received from those new improvements.

The following is a brief description and summary of the Zones within the District. A visual depiction of the Zone boundaries is provided on the District Diagram provided in Part V of this Report.

Zone 01
Zone 01 is generally located in the western half of the District and at formation was comprised of twenty parcels including parcels 008, 009, 016, 017, 018, 020, 022, 023, 026 through 036, and 044 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.

Like the other parcels in the District, the parcels in Zone 01 are accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the parcels in Zone 01 proportionately benefit from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, these parcels along with the other parcels in the District are served by the detention basin located in the northeastern section of the District, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties.

Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including those parcels in Zone 01.

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Zone 02
Zone 02 is generally located in the northeastern portion of the District (north of Cruickshank Drive) and is comprised of seven parcels including parcels 037 through 041, 052, and 053 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.

Like the other parcels in the District, the parcels in Zone 02 are accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the parcels in Zone 02 proportionately benefit from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, these parcels along with the other parcels in the District are served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including those parcels in Zone 02.

In addition to the District-wide (Shared) Improvements, parcels in Zone 02 also benefit from the street lighting are on 12th Street which is used to access these properties and/or are adjacent to these properties. These streetlights are located on both sides of 12th Street and these lights provide proportional special benefit to only the adjacent parcels which comprise the Zone 02. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 12th Street serve and are directly associated with only the parcels in this Zone and therefore provide special benefit to these parcels.

Zone 03
Zone 03 is generally located in the southeastern portion of the District (south of Cruickshank Drive and east of 10th Street) and at time of formation was comprised of parcels 044-620-049 and 044-620-051 of the Imperial County Assessor’s Parcel Maps.

They have both since been split into parcels 044-620-056 and 044-620-057. Parcel 044- 620-056 has been developed into residential apartments with 180 units, while 044-620- 057 is currently undeveloped.

Like the other parcels in the District, the property in Zone 03 is accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the property within Zone 03 proportionately benefits from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, this property along with the other parcels in the District is served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the

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development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including the property/parcels in Zone 03.

In addition to the District-wide (Shared) Improvements, property in Zone 03 will also benefit from the street lighting being installed on 10th Street which is used to access the property and/or is adjacent to the property. These streetlights are being installed on both sides of 10th Street and these lights provide proportional special benefit to only the adjacent properties/parcels which comprise both Zone 03 and Zone 04. While the streetlights on the main access streets in the District serve all parcels in the District the street lighting on 10th Street serve and are directly associated with only the Zone 03 and Zone 04 and therefore provide special benefit to only the property/parcels in these two Zones.

Zone 04
Zone 04 is generally located in the southcentral portion of the District (south of Cruickshank Drive and west of 10th Street) and is comprised of parcels 044-620-046 through 048 and 050 of Book 044 page 62 of the Imperial County Assessor’s Parcel Maps.

Like the other parcels in the District, the property in Zone 04 (Town Village Apartments) is accessed directly or indirectly from the streets surrounding the District including Bradshaw Avenue and 8th Street as well as Cruickshank Drive and the street lighting improvements on those streets previously identified as “District-wide (Shared) Street Light Improvements” are an integral part of the development and use of each parcel within the District. Therefore, the property within Zone 04 proportionately benefits from and shall share in the costs to operate and maintain those street lighting improvements. Likewise, this property along with the other parcels in the District is served by the detention basin, which was necessary to address the water run-off from each parcel within the District and clearly required for the development and best use of those properties. Although the drainage and flood control related maintenance and servicing of this basin is not funded or a part of this District’s assessments, the landscaping and appurtenant amenities (fencing) that surround the detention basin are. Furthermore, because the installation and construction of this basin was necessary for each property in the District, the related landscape improvements and appurtenant amenities associated with this basin clearly benefit each parcel and the cost to provide these improvements shall be proportionately shared by all parcels within the District as “District-wide (Shared) Landscaping Improvements”, including the property/parcels in Zone 04.

In addition to the District-wide (Shared) Improvements, property in Zone 04 will also benefit from the street lighting being installed on 10th Street which is used to access the property and/or is adjacent to the property. These streetlights are being installed on both sides of 10th Street and these lights provide proportional special benefit to only the adjacent properties/parcels which comprise both Zone 03 and Zone 04. While the streetlights on the main access streets in the District serve all parcels in the District the

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street lighting on 10th Street serve and are directly associated with only the Zone 03 and Zone 04 and therefore provide special benefit to only the property/parcels in these two Zones.

In addition to the District-wide (Shared) Improvements and the street lighting being installed on 10th Street, Zone 04 also benefits from the landscaping improvements being installed on the perimeter of the Zone (Town Village Apartments) on the west side of 10th Street, the north side of Bradshaw Avenue and the south side of Cruickshank Drive. These landscape improvements to be maintained through the District are being installed specifically in connection with the development and specifically for the Town Village Apartment project and these improvements provide a proportional special benefit to only this adjacent development (properties/parcels) which comprise Zone 04. As previously identified, these landscape areas include:
 The parkway area between the curb and sidewalk on the south side of Cruickshank Drive between the western boundary of the Town Village Apartments and 10th Street;  The parkway area between the curb and sidewalk on the west side of 10th St between Cruickshank Drive and Bradshaw Avenue;
 The parkway areas located behind the sidewalk on the west side of 10th St at the two entryway/driveway locations for the Town Village Apartments (4 corner returns); and  The parkway area between the curb and sidewalk on the north side of Bradshaw Avenue between 10th Street and the western boundary of the Town Village Apartments.

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III. METHOD OF APPORTIONMENT
A. BENEFIT ANALYSIS
Legislative Authority
Part 2 of Division 15 of the Streets and Highways Code, the 1972 Act, permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of street lighting and landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Section 22574 provides for zones as follows:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”
The formulas used for calculating assessments and the designation of zones herein reflect the composition of parcels within the District and the improvements and activities to be provided, and have been designed to fairly apportion the entirety of the capital cost of the local public improvements and the maintenance and operation expenses of such improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Article XIIID of the California Constitution (Proposition 218).

Proposition 218 Benefit Analysis
The costs of the proposed improvements for this District 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 local public landscaping and lighting improvements and related amenities. The assessments and method of apportionment is based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District.

Article XIIID Section 2d 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”;

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Article XIIID Section 2i 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 XIIID Section 4a 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.” Special Benefit
Street Lighting Special Benefit
The street lighting in the District (localized street lighting) is primarily useful for illuminating the sidewalks and parking lanes on the streets used specifically to access the properties and/or is adjacent to those properties that comprise the District. This lighting is distinct from lights that may be installed on major streets, but serve in large part to enhance traffic safety, such as the streetlights and traffic signals on State Highway 86 (Imperial Avenue) which is adjacent to the District. These localized streetlights tend to be more closely spaced and of a lower intensity than streetlights installed primarily for traffic safety such as those found on many major thoroughfares or intersections. These low-level, lowerintensity streetlights within the District provide three main special benefits: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit.

Because traffic in the District is largely limited to local traffic consisting of employees, patrons, residents and residents’ guests, it is reasonable to assume that essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the properties in the District and that the vehicular traffic in this area is primarily limited to vehicles accessing the District properties rather than pass-through traffic to other properties.

In addition, the streetlights within the District are consistent with the City’s typical intensity and spacing standards for areas zoned for non-residential, mixed use and/or high-density residential development areas and each parcel to be assessed is served directly by the system of streetlights providing appropriate lighting within the Town Village development area. Furthermore, the cost of maintaining and operating each light is substantially the same, regardless of the location of the light within the District. Consequently, we conclude that each parcel within the District receives substantially similar benefit from the street light improvements on Bradshaw Avenue, 8th Street and Cruickshank Drive regardless of their location within the District and each parcel within Zone 02, Zone 03 and Zone 04 receives substantially similar benefit from the street light improvements from the streetlights in proximity to those Zones, namely 12th Street and 10th Street and the only notable distinctions in proportional special benefit to each parcel is related to the development status of the parcel (developed versus undeveloped) and the comparable size of the property (proportional acreage).

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Landscaping Special Benefit
The ongoing maintenance of local public landscaped areas within the District provides aesthetic benefits to the properties within each respective Zone and provides a more pleasant environment to walk, drive, live, and work. 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 properties and developments for which the improvements were constructed and installed. These improvements are an integral part of the physical environment of parcels in associated Zones, and if the improvements are not properly maintained, it is these parcels that would be aesthetically burdened. In addition, the street landscaping (applicable in Zone 04) serve as both a physical buffer as well as a sound reduction buffer between the roadways and the properties associated with those improvements. As a result, the maintenance of the District landscaped improvements (both the District-wide shared and the Zone-specific improvements) are a particular and distinct benefit to the properties and developments within the District and respective Zones.

General Benefit
Street Lighting General Benefit
Collectively, there are a total of 57 streetlights within or adjacent to the District including:
 14 streetlights on Cruickshank Drive, located on both sides of the street;  11 streetlights on Bradshaw Avenue, located on the north side of the street only;  16 streetlights on 8th Street, 9 of which are located on the west side of the street adjacent to the District and 7 on the east side of the street that are considered to be a special benefit to the developments and properties on the east side of 8th Street;  8 streetlights on 12th Street, located on both sides of the street; and,  8 streetlights on 10th Street, located on both sides of the street.

Considering the special benefit discussion above, it is reasonable to conclude that the installation and purpose of local street lighting is to serve the properties in immediate proximity to those improvements and therefore the ongoing maintenance and operation of such local streetlights is a special benefit to those properties. This is most certainly the case with the internal streetlights within this District, namely those streetlights located on Cruickshank Drive, 12th Street, and 10th Street. These streetlights, 30 of the 50 lights (60%) clearly provide no special benefit to properties outside the District and because these are not pass-through traffic streets, these lights provide no quantifiable general benefit to the public at large. Therefore, it is reasonable to conclude that these streetlights and the cost of maintaining and operating these lights is entirely a special benefit to the properties in the District and the respective Zones therein.

With respect to the streetlights on 8th Street (Lights on the perimeter of the District), as indicated above, there are a total of 16 streetlights on 8th Street that are located along the boundaries of the District. Nine (9) of these streetlights are located on the District side of the street (west side) and seven (7) on the opposite side of the street (east side). Clearly the streetlights on the west side of the street have been installed in connection with or were necessary for the development of properties in this District and provide special benefit to those properties. Presumably the streetlights on the east side of the street were installed in connection with and for the special benefit of the properties on the east side of

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8 th Street. Similar to the District’s internal streets discussed above, 8th Street (which terminates near the northern boundary of this District) is not considered a pass-through traffic street and these streetlights provide no quantifiable general benefit to the public at large. Furthermore, because both sides of the street have lights that are associated with the development areas on either side, it is reasonable to conclude that the nine lights on the west side of 8th Street and the cost of maintain and operating these lights is entirely a special benefit to the properties in the District.

Similar to the other District streets, Bradshaw Avenue (which terminates at 8th Street which is the western boundary of this District) is not considered a pass-through traffic street and these streetlights provide no quantifiable general benefit to the public at large. Unlike the other streetlights installed in connection with properties in this District, the eleven (11) streetlights on Bradshaw Avenue, located entirely on the District side of the street (north side only), may indirectly benefit the properties on the south side of the street, although that benefit is clearly general and not special. Most if not all of the properties on the south side of Bradshaw Avenue are not typically accessed from Bradshaw Avenue, but rather from streets south of Bradshaw Avenue including Imperial Avenue, El Dorado Avenue, and 12th Street. For the most part, these properties only abut Bradshaw Avenue along their back property line and in a few cases their side property line. Based on these considerations it is reasonable to conclude that no more than 30% of the benefit and related costs associated with the lights on Bradshaw Avenue would be attributable as a benefit to the properties south of Bradshaw Avenue (general benefit), with the remaining 70% of these street light improvement costs being a special benefit to properties in the District. Conservatively then, assuming 30% of these eleven (11) streetlights on Bradshaw Avenue might reasonably be considered general benefit lights (3.3 lights), these general benefit lights (assuming 4 lights) would be approximately 8% of the District’s total streetlights.

Therefore, it is reasonable to conclude from the above discussion that conservatively no more than 10% of the District’s 50 lights and associated lighting costs is considered general benefit, and it is appropriate to assign 90% of the total maintenance and operating costs for the streetlights as special benefit expenses.

Landscaping General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements are local improvements that were installed in connection with the development of properties within specific Zones (Zone 04) or are improvements that would otherwise be shared by and required for the future development of properties in the District. It is also evident that the maintenance these improvements and the level of maintenance provided only has a direct and particular impact on those properties (special benefit) and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no identifiable benefit to the public at large or properties outside each respective Zone.

In the absence of a special funding District and Zones, the maintenance of the landscape improvement areas within the District would likely be limited to those services and activities necessary to ensure the safety and protection of vehicular traffic, the general public, and property in general and the City’s maintenance of these areas would likely be limited abatement and erosion control services. These services (“baseline level of

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service”) would typically be provided on an as needed basis (likely no more than twice annually). This baseline level of service would provide for public safety and avoid negative impacts on adjacent properties, roadways and vehicles traveling on those roadways, but would clearly result in a far less visually pleasing environment than is created with the enhanced levels of services associated with the District and which can be provided with the support of District special benefit assessments. Based on industry standard service costs the cost to provide this baseline level of service is estimated to be on average, approximately $0.0216 per square foot for streetscape areas (improvement areas associated with Zone 04), and $0.0072 per square foot for non-streetscape areas (districtwide shared improvement areas associated with the detention basin). Since the baseline services, unlike the enhanced aesthetic services funded by District assessments, would provide benefits to the general public and possibly properties outside of the District, the cost of providing this baseline level of service is identified as the general benefit cost associated with the improvement areas and landscape maintenance services. Utilizing this cost per square foot and the square footages of the improvement areas in the District and respective Zones, the following table summarizes the current estimated proportional general benefit costs calculated for each District Zone:

Estimated Landscape General Benefit Costs
Zones (1)
District-wide
Landscape Square
Footage
Zone-specific
Landscape Square
Footage
Total
Proportional
Square Footage
General Benefit
Cost (2)
Zone 01 10,447 - 10,447 $75
Zone 02 2,210 - 2,210 16
Zone 03 3,889 - 3,889 28
Zone 04 5,624 7,020 12,644 191
Total Zone (3) 22,170 7,020 29,190 $310
(1) The District-wide Improvement Areas, which are proportionately shared by parcels in each Zone, total 22,170 square feet. The square footage shown in the table above for each Zone represents that Zone’s proportional square footage of the 22,170 square feet based on each Zone’s proportional Equivalent Benefit Units.
(2) The General Benefit Costs presented in the table above and in the District Budget (Part IV), are rounded to the nearest dollar. As with most maintenance costs, these General Benefit Costs will likely be impacted by inflation and in subsequent fiscal years, these costs and funding contribution may be adjusted annually for inflation, consistent with the inflationary adjustments applied for special benefit maintenance costs and the annual assessments.
(3) Totals may not foot due to rounding.

B. ASSESSMENT METHODOLOGY
The method of apportionment for this District calculates the receipt of special benefit from the respective improvements based on the land use of the parcels.

Equivalent Benefit Unit Application
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 EBUs (Equivalent Benefit Units) based on its land use. Generally, one EBU is defined as the special benefit allocable to a single-family home (basic EBU unit).

Although the single-family homeland use classification is not applicable to the parcels

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currently within this District, this basic EBU (base EBU) is used for most assessment districts as a means of comparing and establishing the proportional special benefit assigned to other land use classifications and that comparison and proportionality is still applicable for this District.

Single-Family Residential — This land use is defined as a fully subdivided single-family residential home site with or without a structure. As previously noted, the single-family residential parcel has been selected as the basic EBU unit for calculation of assessments and a single-family residential parcel is assigned 1.0 Equivalent Benefit Unit (1.0 EBU per lot or parcel).

Multi-Family Residential — This land use classification identifies properties that are used for residential purposes and contain more than one residential unit. The proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre, which is reflective of the average proportional number of single-family homes developed on an acre of land (typically 4 single-family dwelling units per acre).

Developed Non-Residential — This classification includes developed properties including parking lots that are identified or zoned for commercial, industrial or other nonresidential use including, but not limited to manufacturing, storage or warehousing, service stations or facilities, retail stores, restaurants, banks, offices, hotels, recreational facilities (excluding parks), and institutional facilities including, hospitals, churches or facilities utilized by other non-profit organizations, whether those facilities are publicly owned (nontaxable) or privately owned. Like Multi-Family Residential properties, the proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre, which is reflective of the typically single-family dwelling unit development density per acre (typically 4 single-family dwelling units per acre).

Vacant/Undeveloped Property — This land use is defined as a parcel that is currently considered vacant or undeveloped land that can be developed, but for which the use and/or development of the property has not been fully determined. These parcels are assigned a proportional EBU that is based on 25% of the proportional benefit established for a developed property in the District. The proportional special benefit and EBU for these parcels is based on acreage, at 1.0 EBU per acre.

Special Case Property — In some District Zones there may be one or more properties that the standard land use classifications identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically classified as Special Case properties usually involve some type of development or land restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefit. Examples of such restrictions may include situations where only a portion (percentage) of the parcel’s total acreage is actually developed or could be developed. In such a case, the net usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parcel’s proportional special benefit.

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Exempt — means a lot, parcel of land, or Assessor’s Parcel that is considered to not specially benefit directly from improvements. This classification includes, but is not limited to, areas of public streets, private streets, and other roadways; and public easements or rights-of-way including landscaped parkways or easements; and utility rights-of-way or easements such as irrigation or drainage ditches, and channels or basins. These types of parcels (similar to the improvements) are typically the result of property development rather than the direct cause of development and have little or no need for improvements. (These types of properties may or may not be assigned an Assessor’s Parcel Number by the County Assessor’s Office).

Also exempt from assessment are Assessor’s Parcels that may be identified as common areas (properties for which the surrounding parcels have a shared interest); bifurcated lots; small parcels vacated by the County or similar sliver parcels that cannot be developed independent of an adjacent parcel. These types of parcels are generally not separately assessed because they are functionally a part of another parcel that may be assessed for its own benefit and the benefit of the associated parcel.

Equivalent Benefit Unit Summary
The following is a summary of the Equivalent Benefit Units applicable to the various land use classifications identified in each District Zone:

Zone 01
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Developed Non-Residential 9 9 - 30.57 122.28
Vacant/Undeveloped 11 11 - 23.05 23.05
Exempt 1 - - - 0
Total 21 20 - 53.62 145.33
Zone 02
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Vacant/Undeveloped 6 6 - 30.74 30.74
Exempt 1 - - - 0
Total 7 6 - 30.74 30.74
Zone 03
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 1 1 180 11.59 46.36
Vacant/Undeveloped 1 1 - 7.74 7.74
Total 2 2 180 19.33 54.10

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Zone 04
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 4 4 240 19.56 78.24
Total 4 4 240 19.56 78.24
District Totals
Land Use Classifications
Total
Parcels
Assessed
Parcels Units
Applied
Acreage EBUs
Multi-Family Residential 5 5 420 31.15 124.60
Developed Non-Residential 9 9 - 30.57 122.28
Vacant/Undeveloped 18 18 - 61.53 61.53
Exempt 2 0 - - -
Total 34 32 420 123.25 308.41

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IV. ESTIMATED COST OF THE IMPROVEMENTS
A. CALCULATION OF ASSESSMENTS
An assessment amount per EBU in each Zone is calculated by:

Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “General Benefit Expenses (City Contribution)”, to establish the “Total Special Benefit Expenses”; Amount Budgeted – General Benefit Expenses = Special Benefit Expenses To the resulting “Special Benefit Expenses”, various “Funding Adjustments/Contributions” may be applied that may include, but are not limited to:
 “Unfunded Reserve Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “Operational Reserve Funding” that was budgeted as part of the Total Annual Expenses.
 “Unfunded CIP/Rehabilitation Fund Collection”, represents an adjustment (reduction) in the amount to be collected for “CIP & Rehabilitation Reserve Fund Collection” that was budgeted as part of the Total Annual Expenses.
 “Reserve Fund Transfer/Deduction”, represents an amount of available existing funds from the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit Expenses for the fiscal year.
 “Additional City Contribution and/or Service Reductions”, represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services (“Special Benefit Expenses”); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two.

These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed “Balance to Levy”.

Special Benefit Expenses +/- Funding Adjustments/Contributions = Balance to Levy
The amount identified as the “Balance to Levy” is divided by the total number of EBUs of parcels that benefit to establish the “Assessment Rate” or “Assessment per EBU” for the fiscal year. This Rate is then applied back to each parcel’s individual EBU to calculate the parcel’s proportionate special benefit and assessment for the improvements.

Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount

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B. ASSESSMENT RATES
The following table shows the assessment rates applicable to each Zone for Fiscal Year 2025/2026 based on the budget and the method of apportionment presented previously.

Fiscal Year 2025/2026 Assessment Rates
Zones
Maximum
Assessment Rate (1)
Proposed Applied Rate
FY 2025/2026
Zone 01 $57.569 $57.56 per EBU
Zone 02 $143.922 $133.54 per EBU
Zone 03 $138.165 $128.20 per EBU
Zone 04 $215.883 $215.88 per EBU
(1) The Maximum Assessment Rate for each Zone includes an inflationary adjustment as described below.

C. ANNUAL INFLATIONARY ADJUSTMENT

ASSESSMENT RANGE FORMULA
As part of the District formation, the assessments to be submitted to the property owners in the Ballot Proceeding shall include an annual inflationary adjustment referred to as an Assessment Range Formula, which is authorized by Section 53750(2) (A) of the Government Code, also known as the “Proposition 218 Omnibus Implementation Act”.

The purpose of establishing an Assessment Range Formula is to provide for reasonable and inevitable increases in costs to provide the improvements and services over time due to inflation. The Assessment Range Formula for the Town Center Landscaping and Lighting District is defined by the following:

Commencing in the second fiscal year (Fiscal Year 2017/2018), and each fiscal year thereafter, the maximum assessment rate established herein for each Zone shall be adjusted annually by the greater of three percent (3%) or the percentage increase of the Local Consumer Price Index (CPI) from January to January. The Consumer Price Index used for this inflationary adjustment shall be for the San Diego-Carlsbad area, for All Urban Consumers during the preceding year, as developed by U.S. Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). For Fiscal Year 2025/2026, the percentage increase of the local CPI is 3.81%.

The adjusted maximum assessments shall be calculated each fiscal year independent of the annual budgets and proposed annual assessments. Although the adjusted maximum assessment rates will increase each year, the annual assessment rates adopted for the fiscal year may be less. If the budgets and the corresponding assessments for that fiscal year do not require an increase or the increase is less than the allowable adjusted maximum assessment rate, then the proposed assessments required to meet the expenditures may be applied. To impose new or increased assessments other than the annual inflationary adjustment provided by the preceding Assessment Range Formula, the District must comply with the provisions of the California Constitution Article XIIID.

2025/2026 Town Center LLD Page 19 of 26
D. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES:

Lighting Maintenance and Operation Expenses — Includes the cost of maintenance, operation, and servicing of the District’s lighting improvements, which generally include the furnishing of labor, materials, equipment and electricity.

Landscaping/Tree Maintenance Service Expenses — Includes the cost of the maintenance, operation, and servicing of the District’s landscape improvements, including the furnishing of labor, materials, and equipment.

Landscape Water Expenses — Includes the cost of water for landscaping improvements.

Landscape Electrical & Regular Irrigation Maintenance — Includes the cost of providing electricity to the irrigation systems, and maintenance of the irrigation systems.

Landscape Appurtenant and Facility Maintenance — Includes the cost of maintaining landscaping facilities and appurtenances.

REHABILITATION/REPLACEMENT FUNDING (CIP RESERVES):

Lighting Rehab/Replacement Funding — Includes funds collected for future Lighting improvement rehabilitation/replacement projects.

Landscaping/Tree Rehab/Replacement Funding — Includes funds collected for future Landscaping improvement rehabilitation/replacement projects.

GENERAL BENEFIT EXPENSES:

Lighting General Benefit – City Funded — The cost to fund the general benefit portion of the lighting improvements, which is not assessed.

Landscaping General Benefit – City Funded — The cost to fund the general benefit portion of the landscaping improvements, which is not assessed.

2025/2026 Town Center LLD Page 20 of 26
INCIDENTAL EXPENSES:

District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collection of assessments.

County Administration Fee — The cost to the District for the County to collect assessments on the property tax bills.

LEVY ADJUSTMENTS:

Reserve Fund Collection/ (Transfer) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County typically provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.

Revenue from Other Sources — Includes a credit for District interest earnings.

General Fund Loan Repayment/(Advances) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.

Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures and collect repayment of the loan through the annual assessments the following year or possibly over several years.

Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures.

2025/2026 Town Center LLD Page 21 of 26
Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ (Contribution), Replenishment/ (Contribution), and Other Revenue Sources.

DISTRICT STATISTICS
Total Parcels — The total number of parcels within the District.

Total Parcels Levied — The total number of parcels within the District that are assessed.

Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements and may include land principally encumbered by public or other right-of-ways or easements, common areas, and/or parcels that have restricted use or development potential.

Total Assessed Acreage — The total acreage of parcels within the District that are assessed.

Total Equivalent Benefit Units — The typical single family residential parcel is assigned one (1.0) Equivalent Benefit Unit. Every other land-use or property type is assigned EBUs based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size, to a typical single-family residential parcel.

Applied Levy per EBU — This amount represents the assessment rate being applied to each EBU. The Levy per EBU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Benefit Units to be assessed.

2025/2026 Town Center LLD Page 22 of 26
E. DISTRICT BUDGET
The following budget for the District and Zones is based on an estimate of the expenses and related funding necessary for the ongoing operation, maintenance and servicing of the District improvements for Fiscal Year 2025/2026.
*
Totals may not foot due to rounding.

Zone 01 Zone 02 Zone 03 Zone 04
Hwy 86 12th St 10th St Town Village District
Area Area Area Apartments Totals
(East of 10th St) (West of 10th St)

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES
Annual Lighting Maintenance and Operation Expenses $962 $683 $598 $758 $3,000 Annual Landscaping/Tree Maintenance Service Expenses 7,991 1,690 2,975 16,474 29,131 Landscape Water Expenses 201 42 75 1,182 1,500
Landscape Electrical & Regular Irrigation Maintenance 257 54 96 1,513 1,920 Landscape Appurtenant and Facility Maintenance 145 31 54 851 1,080 Total Direct Annual Maintenance & Operating Expenses $9,555 $2,501 $3,797 $20,778 $36,631

REHABILITATION/REPLACEMENT FUNDING (CIP RESERVES)
Lighting Rehab/Replacement Funding $0 $0 $0 $0 $0
Landscaping/Tree Rehab/Replacement Funding 0 0 0 0 0
Total Rehabilitation/Replacement Funding $0 $0 $0 $0 $0 TOTAL DIRECT ANNUAL FUNDING AND EXPENSES $9,555 $2,501 $3,797 $20,778 $36,631

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded ($160) ($34) ($60) ($86) ($340) Landscaping General Benefit — City Funded (75) (16) (28) (191) (310) Total General Benefit — City Funded ($235) ($50) ($88) ($277) ($650) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $9,320 $2,451 $3,709 $20,501 $35,981

INCIDENTAL EXPENSES
District Administration $4,931 $1,042 $1,840 $2,660 $10,474 County Administration Fee 16 5 2 3 26
Total Incidental Expenses $4,948 $1,047 $1,842 $2,664 $10,500 TOTAL ANNUAL EXPENSES $14,267 $3,498 $5,551 $23,165 $46,481

LEVY ADJUSTMENTS
Reserve Fund Collection/(Transfer) ($5,749) $645 $1,444 ($6,025) ($9,684) Revenue from Other Sources (153) (38) (60) (249) (500)
General Fund Loan Repayment/(Advances) 0 0 0 0 0
BALANCE TO LEVY * $8,365 $4,105 $6,936 $16,890 $36,296

DISTRICT STATISTICS
Total Parcels 21 7 2 4 34
Total Parcels Levied 20 6 2 4 32
Total Assessed Acreage 53.62 30.74 19.33 19.56 123.25
Total Equivalent Benefit Units 145.33 30.74 54.10 78.24 308.41 Applied Levy per Benefit Unit $57.56 $133.54 $128.20 $215.88 Maximum Levy per Benefit Unit (Current Fiscal Year) $57.57 $143.92 $138.16 $215.88 Total Assessment Amount $8,365 $4,105 $6,936 $16,890 $36,296

RESERVE INFORMATION
Beginning Projected Reserve Balance 07/01/2025 $17,931 $3,793 $6,675 $9,653 $38,052 Collection/(Transfer) (5,749) 645 1,444 (6,025) (9,684) General Fund Loan Repayment/(Advances) 0 0 0 0 0
Ending Projected Reserve Balance 06/30/2026 $12,182 $4,438 $8,119 $3,628 $28,368

BUDGET ITEMS

2025/2026 Town Center LLD Page 23 of 26
F. CAPITAL IMPROVEMENT PLANS
There are no projects planned in the District at this time.

2025/2026 Town Center LLD Page 24 of 26
V. DISTRICT DIAGRAM
A copy of the District Diagram (Boundary Map) for the District is provided on the following page.

The parcels that comprise the El Centro Town Center Landscaping and Lighting District consists of all lots, parcels and subdivisions of land listed on the Assessment Roll contained herein as Part VI, the lines and dimensions of which are shown on the Imperial County Assessor’s parcel maps for the current year and are incorporated by reference herein and made part of this Report.

The following District Boundary Map together with the Assessment Roll contained herein as Part VI, constitute the Assessment Diagram for the El Centro Town Center Landscaping and Lighting District.

2025/2026 Town Center LLD Page 25 of 26
City of El Centro
Town Center Landscaping and Lighting District

2025/2026 Town Center LLD Page 26 of 26
VI. 2025/2026 ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the Imperial County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the current parcels to be assessed within this District along with the assessment amounts is provided in the following:

APN Situs Address Zone Assessed Acres County Land Use EBU Maximum Assessment
Applied
Rate Charge
044-620-008-000 NO SITUS AVAILABLE 1 1.38 VACANT 1.38 $79.44 $57.56 $79.42 044-620-009-000 2299 N IMPERIAL AVE 1 0.92 RESTAURANT 3.68 211.85 $57.56 211.82 044-620-017-000 NO SITUS AVAILABLE 1 1.30 VACANT 1.30 74.84 $57.56 74.82 044-620-018-000 225 ACAPULCO 1 10.60 RETAIL SALES 42.40 2,440.91 $57.56 2,440.54 044-620-020-000 2101 N IMPERIAL AVE 1 1.38 RETAIL SALES 5.52 317.78 $57.56 317.72 044-620-022-000 NO SITUS AVAILABLE 1 10.83 RETAIL SALES 43.32 2,493.88 $57.56 2,493.48 044-620-023-000 NO SITUS AVAILABLE 1 0.67 VACANT 0.67 38.57 $57.56 38.56 044-620-026-000 3019 N IMPERIAL AVE 1 2.07 OFFICE 8.28 476.67 $57.56 476.58 044-620-027-000 3049 N IMPERIAL AVE 1 1.27 OFFICE 5.08 292.45 $57.56 292.40 044-620-031-000 3095 N IMPERIAL AVE 1 1.76 SCHOOLS 7.04 405.28 $57.56 405.22 044-620-037-000 3037 N IMPERIAL AVE 2 0.98 VACANT 0.98 141.04 $133.54 130.86 044-620-038-000 3039 N IMPERIAL AVE 2 0.94 VACANT 0.94 135.29 $133.54 125.52 044-620-039-000 3041 N IMPERIAL AVE 2 0.91 VACANT 0.91 130.97 $133.54 121.52 044-620-040-000 3043 N IMPERIAL AVE 2 1.01 VACANT 1.01 145.36 $133.54 134.86 044-620-041-000 3087 N IMPERIAL AVE 2 2.91 VACANT 2.91 418.81 $133.54 388.60 044-620-044-000 NO SITUS AVAILABLE 1 2.36 EXEMPT 0.00 0.00 $0.00 0.00 044-620-046-000 NO SITUS AVAILABLE 4 8.59 RESID. APARTMENTS 34.36 7,417.73 $215.88 7,417.62 044-620-047-000 NO SITUS AVAILABLE 4 5.36 RESID. APARTMENTS 21.44 4,628.53 $215.88 4,628.46 044-620-048-000 NO SITUS AVAILABLE 4 4.57 RESID. APARTMENTS 18.28 3,946.34 $215.88 3,946.28 044-620-050-000 NO SITUS AVAILABLE 4 1.04 RESID. APARTMENTS 4.16 898.07 $215.88 898.06 044-620-052-000 NO SITUS AVAILABLE 2 12.39 EXEMPT 0.00 0.00 $0.00 0.00 044-620-053-000 NO SITUS AVAILABLE 2 23.99 VACANT 23.99 3,452.68 $133.54 3,203.62 044-620-054-000 2033 N IMPERIAL AVE 1 0.74 RETAIL SALES 2.96 170.40 $57.56 170.36 044-620-055-000 NO SITUS AVAILABLE 1 1.00 RETAIL SALES 4.00 230.27 $57.56 230.24 044-620-056-000 NO SITUS AVAILABLE 3 11.59 RESID. APARTMENTS 46.36 6,405.32 $128.20 5,943.34 044-620-057-000 NO SITUS AVAILABLE 3 7.74 VACANT 7.74 1,069.40 $128.20 992.26 044-620-058-000 NO SITUS AVAILABLE 1 0.74 VACANT 0.74 42.60 $57.56 42.58 044-620-059-000 NO SITUS AVAILABLE 1 0.49 VACANT 0.49 28.21 $57.56 28.20 044-620-060-000 NO SITUS AVAILABLE 1 1.16 VACANT 1.16 66.78 $57.56 66.76 044-620-061-000 NO SITUS AVAILABLE 1 3.81 VACANT 3.81 219.34 $57.56 219.30 044-620-062-000 NO SITUS AVAILABLE 1 4.32 VACANT 4.32 248.70 $57.56 248.64 044-620-064-000 NO SITUS AVAILABLE 1 5.31 VACANT 5.31 305.69 $57.56 305.64 044-620-065-000 NO SITUS AVAILABLE 1 1.07 VACANT 1.07 61.60 $57.56 61.58 044-620-066-000 NO SITUS AVAILABLE 1 2.80 VACANT 2.80 161.19 $57.56 161.16 Total 138.00 308.41 $37,156.00 $36,296.02
Parcels 34
Charged Parcels 32
City of El Centro
Town Center Landscape and Lighting District
Preliminary Assessment Roll
Fiscal Year 2025/26
Willdan Financial Services Page 1 of 1

05/2025/cdz/A25-0088/Reso/ApproveEngRptTownCenterLLD25-26 1 RESOLUTION NO. 25 -

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
EL CENTRO APPROVING THE ENGINEER’S REPORT

REGARDING THE EL CENTRO TOWN CENTER

LANDSCAPING AND LIGHTING DISTRICT AND

AUTHORIZING THE LEVY AND COLLECTION OF

ASSESSMENTS RELATED THERETO COMMENCING IN
FISCAL YEAR 2025-2026
WHEREAS, the City Council of the City of El Centro, California (hereinafter referred to as “City Council”) did by previous Resolution order the Engineer to prepare and file a report in connection with the Town Center Landscaping and Lighting District (hereafter referred to as the “District”) and the proposed levy and collection of assessments related thereto for the fiscal year commencing July 1, 2025 and ending June 30, 2025, pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) and the provisions of the California Constitution Article XIIID; and
WHEREAS, the City Council did by previous resolutions initiate proceedings and declare its intention to levy and collect the annual assessments for the District for the purpose of operating, maintaining and servicing the improvements related thereto, pursuant to the Act; and WHEREAS, the Engineer has prepared and filed with the City Clerk of the City of El Centro a report prepared in accordance with Article 4 of Chapter 1 and of the Act and the City Clerk has presented to the City Council such report entitled “Engineer’s Report for the Legacy Ranch Landscaping and Lighting District, Fiscal Year 2025-2026” (hereafter referred to as the “Report”) as prescribed by Chapter 3, Section 22623 of Act; and WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and finds that the levy of assessments has been spread in accordance with the special benefits to be received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and
WHEREAS, the City Council now desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026 to pay the costs and expenses of operating, maintaining and servicing landscaping and street lighting improvements and appurtenant facilities located within the District, and for which assessed properties receive special benefit; and
WHEREAS, the City Council following notice duly given, has held a duly noticed, full and fair Public Hearing on June 3, 2025, regarding the District, the Engineer’s Report prepared in connection therewith, and considered any oral and written statements, protests and communications made or filed by interested persons regarding these matters, pursuant to the Act.

NOW, THEREFORE, the City Council of the City of El Centro, California, does hereby resolve as follows:

1. That the preceding recitals are true and correct.

2. That the Report, is hereby approved (as submitted or amended by direction of this City Council) and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

05/2025/cdz/A25-0088/Reso/ApproveEngRptTownCenterLLD25-26 2

3. The City Council hereby finds and determines that:
i) the land within the District will receive special benefit by the operation, maintenance and servicing of improvements, located within the boundaries of the District; and
ii) the District includes all of the lands so specifically benefited; and iii) the net amount to be assessed upon the lands within the District in accordance with the fee for the fiscal year commencing July 1, 2025, and ending June 30, 2026, is apportioned by a formula and method which fairly distributes the net amount among the eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

4. The maintenance, operation and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act.

5. The City Council hereby orders the proposed improvements to be made, which include but are not limited to: all landscaping material and facilities within the District. These improvements include by way of example turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (and perimeter landscaping) surrounding the developments.

6. The street lighting improvements may include but are not limited to electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with public street lighting within the residential subdivisions; and public street lighting, traffic signals and other public lighting facilities on the streets surrounding or adjacent to the developments and other public areas associated or necessary for development of properties within the District.

7. The City Clerk, or her designee, is hereby authorized and directed to file the levy with the County Auditor upon adoption of this Resolution pursuant to the Act.

8. That the County Auditor for the County of Imperial shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected.

After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

9. The City Treasurer shall deposit the money representing assessments collected by the County for the District and such money shall be expended only for the maintenance, operation and servicing of the improvements as described in this Resolution.

10. The adoption of this Resolution is effective immediately and constitutes the District’s levy for the fiscal year commencing July 1, 2025, and ending June 30, 2026.

11. That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of El Centro, California held on the day of , 2025.

05/2025/cdz/A25-0088/Reso/ApproveEngRptTownCenterLLD25-26 3

CITY OF EL CENTRO
By___________________________
Sonia Carter, Mayor
ATTEST:

By_____________________________
Norma Wyles, City Clerk
APPROVED AS TO FORM:

Office of the City Attorney
By_______________________________
Elizabeth L. Martyn, City Attorney

STATE OF CALIFORNIA )
COUNTY OF IMPERIAL ) ss

CITY OF EL CENTRO )
I, Norma Wyles, City Clerk of the City of El Centro, California, do hereby certify that the foregoing Resolution No.25 - was duly and regularly adopted at a regular meeting of the City Council of the City of El Centro, California, held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

By____________________________
Norma Wyles, City Clerk

City Council of the City of El Centro
1275 W. Main Street
El Centro, CA 92243

SUBMITTED
ACTION ITEM (ID # 2025-178)
Item: 10.

Meeting: 6/3/2025 3:30 PM
Department: Finance
Category: Resolution
Prepared by: Elizabeth Fuchen, Interim
Finance Director
Department Head: Elizabeth Fuchen
DOC ID: 2025-178
Approve the Engineer's Report regarding Lotus Ranch L&LD and the Levy and Collection of Assessments.

CITY MANAGER'S RECOMMENDATION:

Adopt Resolution No 25- , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING LOTUS RANCH

LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY AND

COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

FISCAL IMPACT:

The City will receive approximately $13,557 to maintain the Landscaping and Lighting needs of the District.

STRATEGIC PLANNING PROGRAM 2022-2027 RELATION:

Financial & Governance Stability & Sustainability
DUE DILIGENCE CHECK FOR CONTRACTORS/CONSULTANTS: DID THE

DEPARTMENT VERIFY CURRENT EL CENTRO BUSINESS LICENSE,
CONTRACTOR'S LICENSE, REFERENCE CHECKS, INSURANCE, ETC.:

BACKGROUND:

DISCUSSION:

On an annual basis, the Lotus Ranch Landscaping and Lighting District determines the levy and collection of assessments needed for the coming year. This is based on an Engineer's Report for the District. The City is currently maintaining the improvements in the District.

CONCLUSION:

Adopt Resolution No 25 - , A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF EL CENTRO APPROVING THE ENGINEER'S REPORT REGARDING LOTUS

RANCH LANDSCAPING AND LIGHTING DISTRICT AND AUTHORIZING THE LEVY

AND COLLECTION OF ASSESSMENTS RELATED THERETO COMMENCING IN FISCAL YEAR 2025/2026.

ATTACHMENTS:

1. FY2526 El Centro Lotus Ranch LLD Engineer's Report_PH

2. RESO - LOTUS

City of El Centro

Lotus Ranch
Landscaping and Lighting District
2025/2026 Engineer’s Report

Intent Meeting: May 6, 2025
Public Hearing: June 3, 2025

27368 Via Industria, Suite 200
Temecula, California 92590
T. 951.587.3500 800.755.6864
F. 951.587.3510 888.326.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT
Lotus Ranch Landscaping and Lighting District
The District includes the parcels of land within the residential and commercial subdivisions known as
Lotus Ranch
City of El Centro,
County of Imperial, State of California
This Report identifies the parcels within Lotus Ranch Landscaping and Lighting District and relevant zones therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Imperial County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ________ day of ______________, 2025.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of El Centro
By: ________________________________
Michelle Laase
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
7th May Page 136 of 380

PRELIMINARY APPROVAL
This Engineer’s Report and the proposed assessments described herein have been preliminarily approved by the City Council of the City of El Centro on this ______ day of ____________, 2025.
_________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

FINAL APPROVAL
This Engineer’s Report, the improvements and assessments described herein were approved and adopted by the City Council of the City of El Centro on this ______ day of ___________, 2025.
________________________________
Norma Wyles, CMC
City Clerk
City of El Centro

TABLE OF CONTENTS
I. EXECUTIVE SUMMARY 1
A. INTRODUCTION 1
II. PLANS AND SPECIFICATIONS 2
A. DESCRIPTION OF THE DISTRICT 2
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
C. IMPROVEMENTS AND SERVICES 3
D. ZONES OF BENEFIT 9
III. METHOD OF APPORTIONMENT 11
A. BENEFIT ANALYSIS 11
B. ASSESSMENT METHODOLOGY 16
IV. ESTIMATE OF COSTS 22
A. CALCULATION OF ASSESSMENTS 22
B. DESCRIPTION OF BUDGET ITEMS 22
C. DISTRICT BUDGET 25
D. ASSESSMENT RANGE FORMULA 26
D. HISTORICAL RATES 27
E. CAPITAL IMPROVEMENT PLANS 27
V. DISTRICT DIAGRAMS 28
VI. 2025/2026 ASSESSMENT ROLL 31

2025/2026 Lotus Ranch Landscaping and Lighting District Page 1 of 31 I. EXECUTIVE SUMMARY
A. INTRODUCTION
The City of El Centro (“City”) created the Lotus Ranch Landscaping and Lighting District (“District”) in order to provide for the ongoing operation, maintenance and servicing of median landscaping, certain perimeter landscaping and street lighting improvements installed in connection with development of properties within the District. This District provides the financial mechanism (annual assessments) by which the ongoing operation, maintenance and servicing of these improvements are funded. The District was formed in 2019 and annual assessments are levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the “California State Constitution” Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) describes the District and the proposed assessments for Fiscal Year 2025/2026. The annual budget for the maintenance and operation of the improvements is based on estimated expenses for the upcoming Fiscal Year. Parcels within the District are assessed proportionately for only those improvements and services that are a special benefit.

The District boundaries, improvements and services, method of apportionment and assessments described in this Report are based on current development and improvement plans including the estimated direct expenditures, incidental expenses and reserves associated with the maintenance and servicing of the improvements.

These detailed plans and specifications approved by the City are made part of this Report by reference.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the Imperial County (“County”) Assessor’s Office. The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed on the tax roll for special district benefit assessments.

Following consideration of public comments and written protests at a noticed Public Hearing, the City Council may confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. The assessment information approved will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel.

2025/2026 Lotus Ranch Landscaping and Lighting District Page 2 of 31 II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The territory within the District consists of the lots or parcels of land within the planned multi-phase residential development area identified and commonly referred to as the “Lotus Ranch Development” which is located within the City of El Centro, south of Interstate 8 Freeway (Kumeyaay Highway), west of La Brucherie Road, and generally north of Manuel Ortiz Avenue and east of the Lotus Canal and Austin Road. According to the Lotus Ranch Development plans and current Assessor’s Parcel Maps, at build-out the District is anticipated to incorporate 574 single-family residential home sites; an 8.13 acre school site, (which as an alternative may be developed as an additional 35 single-family residential home sites). The Development plans include various public areas, easements, and rights-of-way that incorporate the District’s improvements, including a 10.8 acre park site, 16.5 acres of retention basin area, trails, and streetscape landscaping.

B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains and other ornamental structures and facilities.
 The installation or construction of public lighting facilities.  The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.  The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
 The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising and the publishing, posting and mailing of notices;
 Compensation payable to the County for collection of assessments;

2025/2026 Lotus Ranch Landscaping and Lighting District Page 3 of 31  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
 Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
 The removal of trimmings, rubbish, debris, and other solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

C. IMPROVEMENTS AND SERVICES
Landscape Improvements
The landscape improvements to be funded by the District assessments may include, but are not limited to, turf, ground cover, shrubs and plants; areas of natural vegetation; trees; irrigation and drainage systems; masonry walls, retaining walls, or other fencing; monuments; hardscapes; concrete, gravel, or decomposed granite trails, pathways and/or access roads; and other related appurtenant facilities within the District that have been dedicated to the City for maintenance including but are not limited to:
 Designated parkway side-panels within the rights-of-way or easements adjacent to the streets and properties within the District, including parkways and entryways;
 Various non-street landscaping and/or vegetation management areas including the drainage basin areas, trails, and any other dedicated open space or greenbelt areas within the District; and
 The planned local park site and recreational areas within the District.

2025/2026 Lotus Ranch Landscaping and Lighting District Page 4 of 31 The following provides a summary description of the landscape improvements anticipated to be constructed as part of the development of properties within the District and ultimately maintained through the District at build-out. For reference purposes, in conjunction with these descriptions of the improvements a visual depiction of the landscape improvement areas is provided on the diagrams contained in Part V of this Report. At build-out, it is anticipated that the District’s landscape improvements will generally include, but is not limited to approximately:

Streetscape Landscaping
At build-out there will be an estimated 221,575 square feet of irrigated streetscape landscape improvement area within the District including, but not limited to:
 La Brucherie Road
 43,179 square feet of irrigated landscape improvement area on the west side of La Brucherie Road from Interstate 8 Freeway (Kumeyaay Highway), south to Wake Avenue, including the return at the northwest corner of La Brucherie Road and Wake Avenue;
 90,39 square feet of irrigated landscape improvement area on the west side of La Brucherie Road between Wake Avenue and Daneberg Drive; and  4,218 square feet of irrigated landscape improvement area on the west side of La Brucherie Road adjacent to the residential parcels in Unit C Phase 5 starting at a point south of Daneberg Drive and parcels 052-380-028 and 052-380-029, then south to Manuel Ortiz Avenue. (Excludes the west side right-of-way area adjacent to parcels 052-380-028 and 052-380-029 which are not part of the District);
 23rd Street
 1,438 square feet of irrigated landscape improvement area on the west side of 23rd Street between Barbara Way and Whitney Avenue;
 1,434 square feet of irrigated landscape improvement area on the west side of 23rd Street between Whitney Avenue and Farmer Avenue;
 1,399 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Farmer Avenue and Wake Avenue;
 1,507 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Wake Avenue and Chaparral Drive;
 2,870 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Chaparral Drive and Manzanita Drive;
 2,873 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Manzanita Drive and Jacaranda Drive;
 2,873 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Jacaranda Drive and Chandler Avenue;

2025/2026 Lotus Ranch Landscaping and Lighting District Page 5 of 31  1,432 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Chandler Avenue and Daneberg Drive;
 1,373 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Daneberg Drive and Cameron Drive;
 2,835 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Cameron Drive and Sophia Drive;
 2,831 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Sophia Drive and Savannah Drive;
 2,832 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Savannah Drive and Belen Drive;
 1,400 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 23rd Street between Belen Drive and Manuel Ortiz Avenue;
 24th Street
 2,869 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Barbara Way and Whitney Avenue;
 2,874 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Whitney Avenue and Farmer Avenue;
 1,396 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Farmer Avenue and Wake Avenue (Development Area A7);
 1,494 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Wake Avenue and Chaparral Drive (Development Area A8);
 2,867 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Chaparral Drive and Manzanita Drive;
 724 square feet of irrigated landscape improvement area on the west side of 24th Street between Manzanita Drive and the Park Site;
 3,502 square feet of irrigated landscape improvement area on the west side of 24th Street adjacent to the Park Site;
 1,437 square feet of irrigated landscape improvement area on the east side of 24th Street between Manzanita Drive and Jacaranda Drive;  1,435 square feet of irrigated landscape improvement area on the east side of 24th Street between Jacaranda Drive and Chandler Avenue;  719 square feet of irrigated landscape improvement area on the east side of 24th Street between Chandler Avenue and Daneberg Drive;

2025/2026 Lotus Ranch Landscaping and Lighting District Page 6 of 31  1,330 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Daneberg Drive and Cameron Drive;
 2,835 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Cameron Drive and Sophia Drive;
 2,829 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Sophia Drive and Savannah Drive;
 2,837 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Savannah Drive and Belen Drive;
 1,351 square feet of irrigated landscape improvement area on both sides (east and west sides combined) on 24th Street between Belen Drive and Manuel Ortiz Avenue;
 Lotus Avenue
 1,473 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Barbara Way and Whitney Avenue;
 1,299 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Whitney Avenue and Farmer Avenue;
 1,159 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Chaparral Drive and Manzanita Drive;  1,279 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Cameron Drive and Sophia Drive;
 1,417 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Sophia Drive and Savannah Drive;
 1,282 square feet of irrigated landscape improvement area on the east side of Lotus Avenue between Savannah Drive and Belen Drive;
 Carmen Avenue
 1,146 square feet of irrigated landscape improvement area on the west side of Carmen Avenue between Savannah Drive and Belen Drive;
 Barbara Way
 1,330 square feet of irrigated landscape improvement area on the south side of Barbara Way between 23rd Street and Carmen Avenue;
 Farmer Avenue
 1,334 square feet of irrigated landscape improvement area on the north side of Farmer Avenue between 23rd Street and Carmen Avenue;
 Wake Avenue
 2,209 Parkway on southwest corner of Wake Avenue and La Brucherie Avenue;  7,528 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Wake Avenue between La Brucherie Avenue and 23rd Street;

2025/2026 Lotus Ranch Landscaping and Lighting District Page 7 of 31  13,516 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Wake Avenue between 23rd Street and 24th Street;
 13,304 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Wake Avenue west of 24th Street;  Daneberg Drive
 10,895 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Daneberg Drive between La Brucherie Avenue and 23rd Street;
 18,213 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Daneberg Drive between 23rd Street and 24th Street;
 17,009 square feet of irrigated landscape improvement area on both sides (north and south sides combined) on Daneberg Drive west of 24th Street;  Manuel Ortiz Avenue
 3,319 square feet of irrigated landscape improvement area on the north side of Manuel Ortiz Avenue between La Brucherie Avenue and 23rd Street;  4,978 square feet of irrigated landscape improvement area on the north side of Manuel Ortiz Avenue between 23rd Street and 24th Street;  4,853 square feet of irrigated landscape improvement area on the north side of Manuel Ortiz Avenue west of 24th Street;
Basin/Open Space Area
At build-out there will be an estimated 801,196 square feet of basin/open space area improvements within the District incorporating approximately, 625,375 square feet of natural non-irrigated surface area; 23,271 square feet of irrigated landscape area comprised of trees, decorative rock, groundcover and/or planting; 52,452 square feet of hardscape surface area; 49,281 square feet of rock/gravel basin access road surfaces including two access points from Barbara Way; and 50,817 square feet of decomposed granite trail connections including access points from the park site, Wake Avenue, Daneberg Drive, Manuel Ortiz Avenue, and three locations at various locations on Lotus Ranch Road.

Paseos/Pathway Connections
At build-out there are five planned paseos/pathway connections within the District which collectively comprise an estimated 4,031 square feet of decomposed granite paths and 3,621 square feet of irrigated landscape area comprised of trees, decorative rock, groundcover and/or planting. These paseos/pathway connections are located between the cul-de-sacs on Whitney Avenue, Farmer Avenue, Chaparral Drive, Manzanita Drive, and Chandler Avenue.

Park Site
Part of the Lotus Ranch development includes an approximately 11.92-acre park site located at the northwest corner of Daneberg Drive and 24th Street. It is anticipated that this park-site when constructed will include an estimated 207,150 square feet of multi-purpose turf area; 242,785 square feet of additional planter hardscape landscape area; and 69,280 square feet of other park facilities that will be

2025/2026 Lotus Ranch Landscaping and Lighting District Page 8 of 31 constructed and funded in part by District assessments. These park facilities may include but are not limited to sports courts; playground areas, equipment and structures; sidewalks/pathways; picnic areas and facilities; restrooms; a parking lot; and any other equipment, structures or facilities related to the foregoing including ornamental or safety lighting; benches; trash receptacles; drinking fountains; picnic facilities; and sports equipment and structures. At the time this Report was prepared, the park site plans have not been finalized and the square footages and estimate of maintenance costs presented herein are based on the City’s initial proposed development plans for the site, which are subject to change.

Lighting Improvements
Lighting improvements to be funded by the District assessments may include, but are not limited to, electrical energy, lighting fixtures, poles, meters, conduits, electrical cable and appurtenant facilities associated with the streetlights, traffic signals, and lighting within public areas within the District. Maintenance, operation, and servicing of these lighting improvements may include, but is not limited to the furnishing of electric current or other illuminating agent; as needed maintenance, repair, and replacement of worn out electrical components and light fixtures, including bulbs, ballasts, photoelectric cells, meters, electrical cables; repair or replacement of damaged poles, ground wires, and conduits caused by accidents, vandalism, time, and weather; and monitoring of the Underground Service Alert (USA) network to prevent damage by excavation. At build-out, it is anticipated that the District’s lighting improvements will generally include, but is not limited to:

Street Lighting
At build-out there will be an estimated one hundred and forty-three (143) streetlights within the District including, but not limited to:
 Thirty-five (35) 250-watt streetlights located at various street corners and other locations on 23rd Street, 24th Street, Barbara Way, Chaparral Drive, Daneberg Drive, Farmer Avenue, La Brucherie Avenue, Lotus Avenue, Manuel Ortiz Avenue, Manzanita Drive, Wake Avenue, and Whitney Avenue;  One hundred and eight (108) 100-watt streetlights located on 23rd Street, 24th Street, Barbara Way, Belen Drive, Cameron Drive, Carmen Avenue, Chandler Avenue, Chaparral Drive, Daneberg Drive, Farmer Avenue, Jacaranda Drive, La Brucherie Avenue, Lotus Avenue, Manuel Ortiz Avenue, Manzanita Drive, Savannah Drive, Sophia Drive, Wake Avenue, and Whitney Avenue;
Other Lighting
In addition to the streetlights identified above, it is anticipated that there will be an additional thirty-five (35) trail and park lights within the District including, but not limited to:
 Eleven (11) trail lights along the trail adjacent to the basin/open space area, which extends the length of the District from approximately Barbara Way to Manuel Ortiz Avenue;
 Twenty-four (24) park lights within the park site located at the northwest corner of Daneberg Drive and 24th Street.

2025/2026 Lotus Ranch Landscaping and Lighting District Page 9 of 31  Any other public lighting facilities including future traffic signals that may be deemed necessary or desired for the safe ingress or egress to the properties within the District or for public safety.

Excluded Improvements
Improvements that are not a part of the District improvements include, privately owned lighting and landscaping improvements located on private property and/or properties, easements or areas owned by an association, utility company, or other public agency. Such improvements and facilities shall be provided and maintained by the individual property owners, utility company, public agency, or association established in connection with the development of properties within the District.

D. ZONES OF BENEFIT
While the California Constitution requires that “The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement or the maintenance and operation expenses of a public improvement…”; it is reasonable to conclude that while many of the District improvements may proportionately benefit all assessed parcels within the District, certain landscaping and/or lighting improvements may only provide special benefits to specific parcels or portions of the district (particularly in larger districts and/or districts in which development will occur over time in phases). In addition, some improvements within a district and/or the costs associated with various public improvements are identified as providing some measure of general benefit and because general benefit costs cannot be assessed, the cost of such improvements may be proportionately allocated as both special benefits and general benefit.

The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing various landscaping and lighting improvements, including the acquisition, construction, installation, maintenance, and servicing of those improvements and related facilities. In addition, to ensure an appropriate allocation of the estimated costs to provide various improvements based on proportional special benefits, landscaping and lighting districts often times include benefit zones (“Zones”) as authorized pursuant to Chapter 1 Article 4, Section 22574 of the 1972 Act:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. Each Zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.” At the time this Report was prepared, it is anticipated that all the proposed improvements previously identified and described in the preceding section will reasonably be considered shared improvements because the overall development of the properties in the area will collectively facilitate and require the installation and maintenance of those improvements. As a result, the special benefits and cost of providing such improvements should be proportionately shared by all the parcels to be assessed in the District, which would require a single benefit zone. However, it is also recognized that because the parcels and improvements for this District will be constructed in multiple phases, it is likely that on an annual basis until the District is fully developed, some improvements will only benefit the developed parcels within

2025/2026 Lotus Ranch Landscaping and Lighting District Page 10 of 31 the District such as the internal residential street lights installed as residential phases are subdivided, while other improvements such as the development entryway landscaping or basin area improvements benefit all the parcels whether they are subdivided or not. Furthermore, as development occurs within the District, eventually some improvements may be installed within the District that may be specifically associated with particular development phases or parcels within the District.

Therefore, for administrative purposes and to ensure an equitable apportionment of the annual maintenance and operation expenses, in accordance with the 1972 Act, two benefit zones (Zones) were established within this District at the time of formation, and designated as Zone A and Zone B.

Zone A
Zone A will incorporate the properties and development phase(s) that have been subdivided into individual residential lots and/or other land uses. For 2025/2026, this Zone includes the subdivided parcels in Unit B, Phase 1 and Phase 2 of the Lotus Ranch development.

Zone B
Zone B includes the planned residential development phases within the District that have not yet been subdivided and are generally identified by the County Assessor’s Office as Vacant property. For 2025/2026 Zone B includes the parcels and territory currently identified as: Unit A, Phases 1 through 9; Unit B, Phases 3 through 4; Unit C, Phases 1 through 5; and the park site.

By establishing and utilizing a Zone structure, similar properties with similar types of improvements will be assessed a proportional amount for the total annual expenses related to the maintenance, operation and servicing of the improvements provided by the District and for which the properties receive special benefits. The use of Zones will allow for each development and the parcels therein to be assessed for the improvements provided each Fiscal Year as development occurs and/or improvements are installed.

For calculating annual assessments each Fiscal Year, some or all of the parcels in Zone B may be identified as either Undeveloped Residential Property and/or Exempt parcels and will be assessed in accordance with the method of apportionment described in “Part III - Method of Apportionment” of this Report. However, as these parcels are subdivided or developed, and/or as additional improvements are accepted for maintenance, at the discretion of the Assessment Engineer and/or City, the affected properties may be reclassified as Zone A parcels and assessed accordingly. It is anticipated that at build-out, each of the parcels currently within Zone B will be transitioned into Zone A and the Zone B designations will eventually be eliminated.