Imperial City Council
June 3, 2026

City Council
Ida Obeso-Martinez - Mayor
Stacy Mendoza - Mayor Pro-Tem
Katherine Burnworth - Council Member
Robert Amparano - Council Member
James Tucker- Council Member
AGENDA
Regular Meeting of the Imperial City Council
City Council Chambers
220 West 9th Street
Imperial, CA 92251
June 3, 2026
Closed Session at 06:00 pm
Open Session at 07:00 pm
The City Council meetings are live-streamed on the City’s Facebook page at www.facebook.com/cityofimperial. By remaining in the room, you are giving permission to be recorded.

Public Comments: Members of the public who wish to speak are encouraged to fill out a Speaker Slip and submit it to the City Clerk before the start of the meeting. Public comments are limited to 3 minutes. Comments may also be submitted by email to [email protected] no later than 5:00 p.m., the day of the meeting.

Americans with Disabilities Act: Requests for special assistance to participate in the meeting, please contact the City Clerk’s Office by calling (760) 355-5303 or emailing [email protected]. Notification of 48 hours before the meeting will enable the city to make reasonable arrangements to ensure accessibility to this meeting [28 CFR

35.102-35.104 ADA title II].

All documents with executive summaries and staff recommendations for open session action items are available on the City’s website 72 hours before the meeting at www.imperial.ca.gov.

Supplemental writings distributed to the City Council within 72 hours of the meeting will also be posted online. Written materials shared during the meeting will be available there if prepared by the city or afterward if prepared by others. These materials can be obtained from the City Clerk’s Office.
6:00 P.M. CLOSED SESSION

ROLL CALL

PUBLIC COMMENT FOR CLOSED SESSION ITEMS ONLY: At this time, members of the public may address the City Council on Closed Session items. Pursuant to State Law, the City Council may not discuss or take action on issues not on the meeting agenda (Government Code Section 54954.2). If you are compensated to communicate with City officials, you may be required to register and/or make certain disclosures as a lobbyist. Please see the City Clerk for additional information. There is a time limit of three (3) minutes for anyone wishing to address the City Council on these matters.

CITY COUNCIL ADJOURNS INTO CLOSED SESSION
CONFERENCE WITH LEGAL COUNSEL: The City Council finds, based on advice from the City Attorney, that discussion in open session of the following described matter(s) will prejudice the position of the City in existing and anticipated litigation.

CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION (Gov. Code §54956.9(d)(1).) i. City of Imperial vs. Imperial Valley Computer Manufacturing LLC, et al, Imperial County Superior Court Case No ECU004457 ii. Imperial Valley Manufacturing, LLC vs. City of Imperial, United States District Court for the Southern District of California Case No 26CV128 JLS BJW. iii. Novalk, LLC v. City of Imperial et. al, United States District Court for the Southern District of California, 25CV2307 BAS DDL
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9: 1 Potential Case PUBLIC EMPLOYEE PERFORMANCE EVALUATION (GC 54954.5(e)) Title: City Manager PUBLIC EMPLOYEE APPOINTMENT G.C.§54957 Title: City Attorney CONFERENCE WITH LABOR NEGOTIATORS G.C. §54957.6 Agency Representatives: City Manager Employee Organization: Imperial Police Officers Association, Teamsters Local 542 & Employee Organization Management Supervisory, Professional, Confidential, and Police Captain/Unrepresented
7:00 P.M. REGULAR MEETING

CALL TO ORDER

ROLL CALL

PLEDGE OF ALLEGIANCE
ADJUSTMENTS TO THE AGENDA: The City Council may amend the order, add urgency items, note abstentions or “no” votes on consent calendar items, and request consent calendar items be removed from the consent calendar for discussion. The City Council may also remove items from the consent calendar before that portion of the agenda. The City Council may address these issues by entertaining a formal motion.

CITY ATTORNEY REPORT ON CLOSED SESSION

PUBLIC COMMENT: If you wish to address the City Council concerning any item within the City Council’s jurisdiction, please raise your hand and be acknowledged by the mayor. At that time, state your name and address for the record. The mayor reserves the right to place a time limit of three (3) minutes on each person’s presentation.

A. PRESENTATIONS:

A.1. Presentation by Victoria Topete on Chalk the Walk Winners B. CONSENT AGENDA: All items appearing under the “Consent Agenda” will be acted upon by the City Council with one motion without discussion. Should any Council member or other person request that any item be considered separately, that item will then be taken up at the time as determined by the mayor.

B.1. Approval of Warrants Report.

B.2. Approve City Council Meeting Minutes for May 8, 2026, Special Meeting, May 13, 2026, Special Meeting, and May 19, 2026, Special Meeting.

B.3. Authorization to reject claim Athens File Number CJP-3055913 as recommended by Athens.

B.4. Authorization to reject claim Athens File Number CJP-3056034 as recommended by Athens.

B.5. Authorization to reject claim Athens File Number CJP-3056421 as recommended by Athens.

B.6. Authorization to reject two claims with Athens File Number CJP-3056738 as recommended by Athens.

B.7. Approve three (3) resolutions for the Imperial Lighting Maintenance District No. 1 (Paseo del Sol and Wildflower Subdivision)

1. Resolution No. 2026-20, Intention to Conduct a Public Hearing and Order the Levy of Assessments;

2. Resolution No. 2026-21, Preliminary Approval of the Engineer’s Report; and,

3. Resolution No. 2026-22, Initiating Proceedings for the Annual Levy.

B.8. Approve three (3) resolutions for the Imperial Landscape Maintenance District No. 1 (Paseo del Sol and Wildflower Subdivision);

1. Resolution No.2026-17 Intention to conduct a Public hearing and Order Levy of Assessments;

2. Resolution No. 2026-18, Preliminary Approval of the Engineer’s Report; and

3. Resolution No. 2026-19, Initiating proceedings for the Annual Levy.

B.9. Approve three (3) resolutions for the Imperial Landscape Maintenance District No. 2 (Sky Ranch Subdivisions, Zone 2005-03)

1. Resolution No. 2026-23, Intention to Conduct a Public Hearing and Order Levy of Assessments;

2. Resolution No. 2026-24, Preliminary Approval of the Engineer’s Report; and

3. Resolution No. 2026-25, Initiating Proceeding for the Annual Levy.

B.10. Approve Resolution No. 2026-26, Declaring the month of June as Men's Mental Health Month.

C. ACTION ITEMS (DISCUSSION/ACTION):

C.1. Approval of Urgency Ordinance No. 834, Establishing a Temporary Moratorium.

Presenter: Othon Mora, Community Development Director
Recommended Action: Adopt Interim Urgency Ordinance No. 834 AN

URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IMPERIAL ESTABLISHING A TEMPORARY 45-DAY MORATORIUM ON THE APPROVAL

OF CERTAIN EMERGING HIGH-ENERGY INDUSTRIAL AND TECHNOLOGY

USES, INCLUDING DATA CENTERS, BATTERY ENERGY STORAGE

SYSTEMS, AND SIMILAR UTILITY INTENSIVE INDUSTRIAL OR

TECHNOLOGICAL USES, PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 65858, while the City studies potential zoning regulations and development standards.

C.2. Acceptance of work completed for Aten Blvd. Rehabilitation Project between Vilore Way and Old SR-86 Project No. STPL-5134(027)
Presenter: Othon Mora, Community Development Director
Recommended Action: 1. Approval of balancing change order

2. Acceptance of Work Completed

3. Authorize City Clerk to file the Notice of Completion in the Imperial County Clerk/Recorder's Office
C.3. Approval of the Community Development Permit Streamlining Report.

Presenter: Othon Mora, Community Development Director
Recommended Action: Approve Resolution 2026-16, A RESOLUTION OF THE

IMPERIAL CITY COUNCIL APPROVING THE COMMUNITY DEVELOPMENT PERMIT STREAMLINING AND OPERATIONAL REPORT, as recommended by the Imperial Planning Commission.

C.4. Award contract for the City Apartments Remodel Project, Bid No. 2026-03.

Presenter: Dennis H. Morita, City Manager
Recommended Action: Staff requests that the City Council award this project to Busted Knucklez Construction and authorize the City Manager to execute all required documentation

C.5. Declaration of Imperial Police Department 2018 Ford Fusion as Surplus Presenter: Aaron Reel, Police Chief
Recommended Action: Approve the declaration of Imperial Police Department 2018 Ford Fusion as surplus.

C.6. Approve equipment purchase for the new City of Imperial Fire Engine.

Presenter: Victor Manriquez, Finance Director
Recommended Action: Authorize equipment purchase for the new Pierce Enforcer Fire Engine.

D. REPORTS:
• Department Reports
• City Manager Report
• Mayor and Councilmember Reports
ADJOURNMENT: The next regular meeting of the Imperial City Council will be held on June 17, 2026.

CITY OF IMPERIAL
Check Register Report
Check
Date
Check
Number
Status Amount
BANK:

Vendor
Number Vendor Name Check Description
US BANK Page: 1
Time: 4:21 pm
Date: 05/28/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
AIR TEMPERATURE 99.22

SPECIALISTS
132525 05/21/26 Printed 9069 BUILDING PERMIT-REIMB. 87667 132526 05/21/26 Printed 023 AIRWAVE COMMUNICATIONS 451636 87626 777.64 132527 05/21/26 Printed 195 ALLIED WASTE 0467-001775460 87970 18,523.68 132530 05/21/26 Printed 5956 AMAZON CAPITAL SERVICES 1C7J-TY3C-JV1D 87288 3,602.71 132531 05/21/26 Printed 656 AQUA METRIC INV0113844 87953 8,643.52 132532 05/21/26 Reconciled 05/26/26 8780 ARIANNA WILLIAMS SCHOLARSHIP 12/15/25-5/22/26 87905 1,000.00 132533 05/21/26 Printed 1066 AT & T 25206813 168.76
BABCOCK LABORATORIES, 3,902.49
INC.
132535 05/21/26 Printed 4400 CE60400-8203 87529
132536 05/21/26 Printed 7158 BLUETARP FINANCIAL, INC. J91709 87814 170.05 132537 05/21/26 Printed 674 BRENNTAG BPI601051 87534 4,581.48 132538 05/21/26 Printed 3765 BRODART CO. B7222984 87018 346.29 132539 05/21/26 Reconciled 05/26/26 8509 BROOKE BRINNON SCHOLARSHIP 12/15/25-5/22/26 87904 1,000.00 132540 05/21/26 Printed 9028 CHARTER COMMUNICATIONS 265101301050126 88001 230.00 132541 05/21/26 Printed 6222 CODE EXXPERTS, LLC 2026-0007 87293 1,900.00 132542 05/21/26 Printed 514 CORE & MAIN LP Y674307 87952 297.92 132543 05/21/26 Printed 174 COSTCO MEMBERSHIP 2026 MEMBERSHIP RENEWAL 87075 68.51 132544 05/21/26 Printed 132 COSTCO WHOLESALE 48623 87732 132.18 132545 05/21/26 Printed 3135 COUNTY OF SAN DIEGO, RCS 26IMPCPDN10 87628 1,525.00 132546 05/21/26 Printed 1056 DELL MARKETING L.P. 10873834618 87281 2,962.08 132547 05/21/26 Printed 1573 DEPARTMENT OF JUSTICE 042052 87631 394.00 132548 05/21/26 Printed 9063 DEUTSCH INC 26-8977 87720 11,095.00 DEVELOPMENT 5,000.00

MANAGEMENT GROUP
132549 05/21/26 Printed 2815 DMG043026 APRIL 2026 87074 DYNAMIC CONSULTING 2,650.00

ENGINEERS
132550 05/21/26 Printed 517 393426.01A 87672
DYNAMIC CONSULTING 2,650.00

ENGINEERS
132551 05/21/26 Printed 517 393426.02A 87671
DYNAMIC CONSULTING 2,350.00

ENGINEERS
132552 05/21/26 Printed 517 393426.03A 87673
ENTERPRISE FLEET 18,007.98

MANAGEMENT,
132553 05/21/26 Printed 8064 575205A-050526 87854
ENVIRONMENTAL WATER 19,289.26

SOLUTIONS,
132554 05/21/26 Printed 6250 5745301 87220
FERGUSON WATERWORKS 1,252.59
#1083
132555 05/21/26 Printed 7145 0904969 87956
132556 05/21/26 Printed 3855 FLOCK SAFETY INV-93610 87624 12,000.00 132557 05/21/26 Printed 8552 FUN EXPRESS, LLC 74198750101 87730 1,646.95 132558 05/21/26 Printed 570 GAMETIME 114060-01-06 87743 362,522.42 GREEN RUBBER-KENNEDY 1,005.61
AG
132559 05/21/26 Printed 7720 I-110162 87819
132560 05/21/26 Printed 9068 GREGORY BOVINO 9925-0383/669 LAS LOMAS 185.73 HAAKER EQUIPMENT 4,400.19

COMPANY
132561 05/21/26 Printed 117 INV35160 87491
132562 05/21/26 Reconciled 05/26/26 8915 HADES OLIVEROS SCHOLARSHIP 12/15/25-5/22/26 87906 1,000.00 HOME DEPOT CREDIT 345.24

SERVICES
132563 05/21/26 Printed 2096 1904262 87291
132564 05/21/26 Printed 4377 HUBER TECHNOLOGY INC CD10030424 87496 13,000.00 HUMANE SOCIETY OF 490.00

IMPERIAL
132565 05/21/26 Printed 4271 APRIL 2026 87622
132566 05/21/26 Reconciled 05/26/26 2136 IID CPS 93024689 87664 3,000.00 IMPERIAL COUNTY PUBLIC 2,444.00
HEALTH
132567 05/21/26 Printed 4637 25481 87955
132568 05/21/26 Printed 1336 IMPERIAL LANDFILL- 4136 4136-000023247 87968 757.47 132569 05/21/26 Printed 221 IMPERIAL PRINTERS 26-1068 87855 1,023.63 IMPERIAL TRUSS & LUMBER 602.89
CO.
132571 05/21/26 Printed 3187 B84812 87811
132572 05/21/26 Printed 5033 INFO SEND INC. 309038 87856 3,872.64 132573 05/21/26 Printed 6472 INGRAM LIBRARY SERVICES 96271510 87563 492.03 132574 05/21/26 Printed 8916 IRIE PARTIDA SCHOLARSHIP 12/15/25-5/22/26 87903 1,000.00 132575 05/21/26 Printed 4657 IV VENTURES I LLC 9978-0764/2436 COMMERCE -IRR 173.53 B.B.1.

CITY OF IMPERIAL
Check Register Report
Check
Date
Check
Number
Status Amount
BANK:

Vendor
Number Vendor Name Check Description
US BANK Page: 2
Time: 4:21 pm
Date: 05/28/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
132576 05/21/26 Printed 9067 JOE GIELCZYK 9826-0089/517 BANTA 113.73 132577 05/21/26 Printed 6365 JOHN DEERE FINANCIAL CREDIT MEMO 87966 739.72 132578 05/21/26 Printed 9066 JULIAN GUIEB 9819-0271/2469 EARHART 112.92 132579 05/21/26 Printed 7751 JUNIOR'S CAFE INC. 13-20132 87775 521.58 132580 05/21/26 Printed 3245 JUPITER VENTURES I, LP 9025-0454/660 COSTA AZUL 131.94 K-C WELDING & RENTALS, 1,778.93
INC.
132581 05/21/26 Printed 868 226693 D. HERRERA 86986
132582 05/21/26 Printed 2901 KIMBALL MIDWEST 104444014 87398 774.92 LA BRUCHERIE IRRIGATION 1,150.16
SUPPLY
132583 05/21/26 Printed 1647 328345 87737
132584 05/21/26 Printed 8933 LA LIBRERIA INC 104980-1 87034 382.69 132585 05/21/26 Printed 9070 LAURA TORRES BENNETT CUP REIMBURSEMENT 87670 1,163.00 LC ENGINEERING 1,750.00

CONSULTANTS INC
132586 05/21/26 Reconciled 05/26/26 6596 2833 87668
132587 05/21/26 Printed 1996 LEE TIRE CO. 411495 87623 2,586.40 132588 05/21/26 Printed 2689 MAX SHEFFIELD 6/9/26 - 6/11/26 OTS TRAFFIC SAFETY 136.25 132589 05/21/26 Printed 8669 NAPA AUTO PARTS 574231 87396 153.58 132591 05/21/26 Printed 2702 NEW READERS PRESS 38923 87909296.10 6,142.12 132592 05/21/26 Printed 2510 NTU TECHNOLOGIES, INC. 87957 13529 12,392.98 132593 05/21/26 Printed 4481 O'REILLY 2687-213978 87818 154.31 132594 05/21/26 Printed 079 ONE SOURCE DISTRIBUTORS S008272785.001 87967 1,625.56 132595 05/21/26 Printed 4562 PET WASTE ELIMINATOR 43505927 87740 387.90 132596 05/21/26 Printed 084 PITNEY BOWES BANK INS 8000900004665836 5/14/26 87857 400.00 132597 05/21/26 Printed 3868 PIXABYTES SOLUTIONS INC. 3074 86746 5,105.28 POLICE AND FIRE 1,400.00

PSYCHOLOGY
132598 05/21/26 Printed 896 11052026 87633
132599 05/21/26 Printed 7495 POLYDYNE INC. 2017875 87497 14,646.46 PUBLIC AGENCY RISK 300.00

MANAGEMENT
132600 05/21/26 Printed 3748 6318 87778
132601 05/21/26 Printed 8516 QUICK QUACK CAR WASH ARB261468 87625 341.82 RETURN TO WORK 1,940.00

PARTNERS INC
132602 05/21/26 Printed 3843 30250 87772
132603 05/21/26 Printed 9061 RG INCORPORATED INV-102705 87520 1,573.58 132604 05/21/26 Printed 3526 RSD 3353313-00 87826 382.64 132605 05/21/26 Printed 9065 RUBY ROCHA 9220-0737/2380 ALEXA 291.62 132606 05/21/26 Printed 979 SELLERS PETROLEUM 0030306-IN 87669 258.54 132607 05/21/26 Printed 3262 SIMNSA HEALTH PLAN 150655 87859 11,650.45 SOLAR TECH ENERGY 195.00

SYSTEM INC
132608 05/21/26 Printed 9071 BUILDING PERMIT-REIMBURSEMENT 87666
SPRAGUE'S SPORT'S & RV, 314.29
INC.
132609 05/21/26 Printed 334 656553 87619
SUPERIOR READY MIX 69.30

CONCRETE LP
132610 05/21/26 Printed 1265 2605-166892 87399
TEXAS LIFE INSURANCE 1,176.12

COMPANY
132611 05/21/26 Printed 7443 5/15/26
132612 05/21/26 Printed 8965 TURBO DATA SYSTEMS INC 48567 87627 327.05 132616 05/21/26 Reconciled 05/26/26 5837 U.S. BANK VCN 4/21/26 87657 9,471.11 132617 05/21/26 Printed 6883 ULINE 206677920 87820 4,192.60 132618 05/21/26 Printed 611 VERIZON WIRELESS 6142897875 955.46 132619 05/21/26 Printed 5639 WAGEWORKS, INC 0426-OR39530 APR 2026 87770 100.00 132620 05/21/26 Printed 1715 WAXIE SANITARY SUPPLY 83916850 87822 358.39 WESTAIR GASES & 65.09

EQUIPMENT
132621 05/21/26 Printed 1968 0012221869 87816
132622 05/21/26 Printed 487 XPRESS LUBE 226346 87495 251.94 132774 05/28/26 Printed 8924 ALENE TABER LAW 00119 87077 35,305.55 ALL VALLEY FENCE AND 46.33

MATERIALS
132775 05/28/26 Printed 2357 25-2567 87824
132776 05/28/26 Printed 884 ALPHA SITE LOGISTICS I3105 88153 338.56 132783 05/28/26 Printed 5956 AMAZON CAPITAL SERVICES 1JMN-H37L-6QRJ 87924 9,517.66 AMERICAN FIDELITY 5,598.40

ASSURANCE
132784 05/28/26 Printed 6306 D973001 MAY 2026 87861
B.1.

CITY OF IMPERIAL
Check Register Report
Check
Date
Check
Number
Status Amount
BANK:

Vendor
Number Vendor Name Check Description
US BANK Page: 3
Time: 4:21 pm
Date: 05/28/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
132785 05/28/26 Printed 656 AQUA METRIC INV0113967 87550 16,401.73 132786 05/28/26 Printed 5994 AUTOZONE INC. 04187059323 86899 9.30 132787 05/28/26 Printed 3844 BC TRAFFIC SPECIALIST 115138 87976 17,893.19 132788 05/28/26 Printed 250 BLUE SHIELD OF CALIFORNIA 261340026932 JUNE 2026 87864 70,666.92 132790 05/28/26 Printed 7158 BLUETARP FINANCIAL, INC. J96649 88008 477.03 132791 05/28/26 Printed 8296 BRAWLEY ANALYTICAL, INC. 002047 88061 5,317.50 132792 05/28/26 Printed 3765 BRODART CO. B7233738 87017 422.72 CALIFORNIA BUILDING 691.20

STANDARDS
132793 05/28/26 Printed 2430 APRIL-JUNE 2025 87677
CALIFORNIA STATE 1,605.66

DISBURSEMENT
132794 05/28/26 Printed 455 5/29/26
CANON FINANCIAL SERVICES 3,314.40
INC
132795 05/28/26 Printed 8991 43195724 87862
132796 05/28/26 Printed 2935 CRISTINA SINGH 9213-0254/1820 CANON 50.13 132797 05/28/26 Printed 1056 DELL MARKETING L.P. 10875667866 88006 682.62 DOWNSTREAM SERVICES 25,930.38
INC
132798 05/28/26 Printed 9042 185719 87978
132799 05/28/26 Printed 2019 DRISCOLLS 12512 87584 684.15 DYNAMIC CONSULTING 75,575.00

ENGINEERS
132800 05/28/26 Printed 517 393225.01 87977
FERGUSON ENTERPRISES, 116.14
LLC
132801 05/28/26 Printed 019 6363271 87833
132802 05/28/26 Printed 314 FRANCHISE TAX BOARD 5/29/26 109.85 132803 05/28/26 Printed 822 FRANCHISE TAX BOARD 5/29/26 46.24 132804 05/28/26 Printed 4456 GRAFFIK SCREEN PRINTING 5668 88160 403.47 132805 05/28/26 Printed 710 GRAINGER 9923265319 88058 906.46 GREEN RUBBER-KENNEDY 376.46
AG
132807 05/28/26 Printed 7720 1-110663 88156
HOME DEPOT CREDIT 37.79

SERVICES
132808 05/28/26 Printed 2096 6901319 88007
132809 05/28/26 Printed 9074 HUNTRESS LABS INC FDBD74A-0002 88012 2,538.00 132810 05/28/26 Printed 7501 IAPE M26-C670727 M MURILLO 87637 130.00 IMPERIAL IRRIGATION 12,349.49

DISTRICT
132811 05/28/26 Printed 028 MAY 26, 2026
132812 05/28/26 Printed 1336 IMPERIAL LANDFILL- 4136 4136-000023210 87984 801.07 132813 05/28/26 Printed 3075 IMPERIAL STEEL 13106 87750 344.80 IMPERIAL TRUSS & LUMBER 1,092.05
CO.
132815 05/28/26 Printed 3187 B85145 88107
IMPERIAL UNIFIED SCHOOL 5,785.14
DIST.
132816 05/28/26 Printed 123 AR26-00132 88157
IMPERIAL VALLEY 1,939.00

BREAKFAST
132817 05/28/26 Printed 1388 ALCOHOL SALES 5/15/26 88155 132823 05/28/26 Printed 6472 INGRAM LIBRARY SERVICES 96743984 87047 2,039.18 132824 05/28/26 Printed 4657 IV VENTURES I LLC 9978-0764/2336 COMMERCE (IRR) 132.62 132825 05/28/26 Printed 9076 JANAY LUNA 9938-0942/2300 MYRTLE #80 95.04 132826 05/28/26 Printed 6893 JENNIFER HERNANDEZ 9322-0021/612 SUNRISE 20.94 132827 05/28/26 Printed 8644 JESSICA HURTADO 5/29/26 394.62 132828 05/28/26 Printed 3784 JESSICA LLAMAS 9981-1180/717 S E 100.89 JIM REITER'S LOCKSMITH & 1,891.03
SAFE
132829 05/28/26 Printed 008 280100 87972
JORDAN CENTRAL 718.37
IMPLEMENT CO.
132830 05/28/26 Printed 642 P43241 88060
132831 05/28/26 Printed 7081 JOSE MEDINA 9114-1033/218 MAZATLAN 73.19 132832 05/28/26 Printed 9072 JOSEPH TUTHILL 9998-4137/480 TRESHILL #182 117.55 132833 05/28/26 Printed 7751 JUNIOR'S CAFE INC. 13-20180 87781 554.47 K-C WELDING & RENTALS, 1,234.24
INC.
132834 05/28/26 Printed 868 228047 87748
LABOR COMPLIANCE 1,200.00

CONSULTANTS
132835 05/28/26 Printed 5230 4241 87979
132836 05/28/26 Printed 1996 LEE TIRE CO. 412152 88105 1,944.41 132837 05/28/26 Printed 101 LINCOLN LIFE 5/29/26 310.00 132838 05/28/26 Printed 8551 MANNY TAU, PSY.D. TAU-1992 87780 2,800.00 B.1.

CITY OF IMPERIAL
Check Register Report
Check
Date
Check
Number
Status Amount
BANK:

Vendor
Number Vendor Name Check Description
US BANK Page: 4
Time: 4:21 pm
Date: 05/28/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
MOSS, LEVY & HARTZHEIM 25,000.00
LLP
132839 05/28/26 Printed 776 18870 87860
132842 05/28/26 Printed 8669 NAPA AUTO PARTS 574523 88108 1,304.69 NC CHILD SUPPORT 264.00

CENTRALIZED
132843 05/28/26 Printed 8633 5/29/26
132844 05/28/26 Printed 4481 O'REILLY 2687-216382 87639 288.16 132845 05/28/26 Printed 079 ONE SOURCE DISTRIBUTORS S008315520.001 87982 318.20 132846 05/28/26 Printed 219 PADRE USA 16035049 87850 1,666.95 PRECISION ELECTRIC CO. 7,614.27
INC.
132847 05/28/26 Printed 1776 0128413-IN 88056
PRINCIPAL LIFE INSURANCE 6,853.81
COMP
132848 05/28/26 Printed 2782 1044724-10001 JUNE 2026 87867 132849 05/28/26 Printed 9073 RAFAEL JEREMY OROZCO 9620-0357/2311 MARLENE 19.73 132850 05/28/26 Printed 3526 RSD 3353564-00 88158 755.87 132851 05/28/26 Printed 7529 RUSSEL ROBEN 9993-0200/120 W 5TH 106.05 132852 05/28/26 Printed 9075 SAN TAN FORD 50126-1 (2) 2026 FORD F150 87640 110,146.08 132853 05/28/26 Printed 957 SC FUELS IN-0000358745 87981 2,390.59 132854 05/28/26 Printed 8949 SEWERAI CORP 2026-4231 87980 1,911.76 132855 05/28/26 Printed 135 SOCALGAS 420 S IMPERIAL 4/10-5/11/26 87973 68.04 132856 05/28/26 Printed 2365 SPARKLETTS 24671719 052326 388.39 132857 05/28/26 Printed 7623 STERICYCLE, INC. 8014290638 87866 679.63 132858 05/28/26 Printed 068 SUNBELT RENTALS, INC. 182419835-0001 88154 6,625.00 SUPERIOR READY MIX 268.71

CONCRETE LP
132859 05/28/26 Printed 1265 2605-171585 88110
132860 05/28/26 Printed 7786 TAVCO SERVICES, INC 26051801 87747 428.30 132861 05/28/26 Printed 8681 THOMAS GARCIA 5/17/26 - 5/20/26 ICSC CONFERENCE 301.00 132862 05/28/26 Printed 7708 TUCKER MINI STORAGE JUNE 2026- UNIT 358 87565 270.00 132863 05/28/26 Printed 1934 TYLER TECHNOLOGIES, INC. 045-562469 88009 1,400.00 132864 05/28/26 Printed 6883 ULINE 207948148 87838 540.71 URBAN FUTURES 11,500.00

INCORPORATED
132865 05/28/26 Printed 931 CD-2025-067 87868
132866 05/28/26 Printed 6313 US AIR CONDITIONING 7881451 87834 208.27 132867 05/28/26 Printed 1100 USA BLUEBOOK INV01015145 88052 1,971.82 WESTAIR GASES & 128.51

EQUIPMENT
132868 05/28/26 Printed 1968 0012225890 87848
132869 05/28/26 Printed 1827 WILKINSON REAL ESTATE 9319-0020/678 MCCARRAN 497.22 132870 05/28/26 Printed 4605 ZENNER USA INC 0111732-IN 86330 14,838.20 Total Checks: 171 Checks Total (excluding void checks): 1,120,433.02 Total Payments: 171 Bank Total (excluding void checks): 1,120,433.02 Total Payments: 171 Grand Total (excluding void checks): 1,120,433.02 B.1.

City Council
Ida Obeso-Martinez– Mayor
Stacy Mendoza – Mayor Pro-Tem
Katie Burnworth – Council Member
Robert Amparano – Council Member
James Tucker – Council Member

MINUTES
Special Meeting of the Imperial City Council
City Council Chambers
220 West 9th Street
Imperial, CA 92251-1637
May 8, 2026
Special Meeting
5:00 PM
5:00 P.M. CLOSED SESSION
The Closed Session meeting was called to order at 5:04 p.m.

City Council Convenes into Open Session.

CALL TO ORDER The Open Session meeting was called to order at 5:14 p.m.

ROLL CALL Present: Obeso-Martinez, Mendoza, Tucker, Amparano, City Attorney Tucker, City Manager Morita, Assistant to the City Manager Garcia,

Absent: Burnworth

PLEDGE OF ALLEGIANCE
CLOSED SESSION REPORT: City Attorney Turner provided the City Council with updates and direction regarding the City of Imperial vs. Imperial Valley Computer Manufacturing LLC, and Imperial Valley Manufacturing, LLC vs. City of Imperial.

A. ACTION ITEM: (DISCUSSION/DIRECTION)
A-1. Discussion/action regarding Imperial County Supervisor Price’s reference to the City of Imperial in a document filed with the Imperial County Registrar of Voters on May 5, 2026.

Community Development Director Othon Mora presented a PowerPoint to the City Council outlining a timeline of communication with the data center developer.

PUBLIC COMMENTS:

Public comments were provided by resident Gina Snow and Peter Rodriguez.

ADJOURNMENT Mayor Obeso-Martinez adjourned the meeting at 6:01 p.m.

City Council
Ida Obeso-Martinez– Mayor
Stacy Mendoza – Mayor Pro-Tem
Katie Burnworth – Council Member
Robert Amparano – Council Member
James Tucker – Council Member

MINUTES
Special Meeting of the Imperial City Council
City Council Chambers
220 West 9th Street
Imperial, CA 92251-1637
May 13, 2026
Special Meeting
4:30 PM
4:30 P.M. SPECIAL MEETING
CALL TO ORDER The meeting was called to order at 4:31 p.m.

ROLL CALL Present: Amparano, Tucker, Burnworth, Obeso-Martinez

Absent: Mendoza
The Pledge of Allegiance was led by Ember Haller.

PUBLIC COMMENTS FOR AGENDA ITEMS ONLY: None.

A. BUDGET WORKSHOP (DISCUSSION/DIRECTION)
A.1. City Budget Workshop for Fiscal Year 2026-2027.

Presentation: Finance Director Victor Manriquez presented the City’s draft budget for General and Enterprise funds for fiscal year 2026-2027.

ADJOURNMENT Mayor Obeso-Martinez adjourned the meeting at 6:05 p.m.

Imperial City Council
Ida Obeso-Martinez– Mayor
Stacy Mendoza – Mayor Pro-Tem
Katie Burnworth – Council Member
Robert Amparano – Council Member
James Tucker – Council Member

MINUTES
Imperial City Council
City Council Chambers
220 West 9th Street
Imperial, CA 92251-1637
May 19, 2026
Special Meeting
4:00 PM
4:00 P.M. CLOSED SESSION
ROLL CALL Present: Amparano, Burnworth, Tucker, Obeso-Martinez, City Manager Morita, City Attorney Turner, and Human Resources Director Kristen Smith

Absent: Mendoza

PLEDGE OF ALLEGIANCE
PUBLIC COMMENTS: None.

The City Council convened into closed session at 4:00 p.m. to discuss the Public Employee Appointment for the position of City Attorney pursuant to G.C. 54957.

ADJOURNMENT Mayor Obeso-Martinez adjourned the meeting at 7:45 p.m.

B.3.

City Council

STAFF REPORT
Document ID: 2026-227
Category: Consent Item
Department: Human Resources
Department Head: Kristen Smith, Human Resources Director Meeting Date: June 3, 2026
SUBJECT:

AUTHORIZATION TO REJECT CLAIM ATHENS FILE NUMBER CJP-3055913 AS RECOMMENDED BY ATHENS.

BACKGROUND:

Recommendation from Athens to reject claim Athens File Number CJP-3055913 submitted by Nidia Hurtado on January 29, 2026.

FISCAL IMPACT:

There is no fiscal impact associated with this action.

REQUESTED ACTION:

Staff recommends approval to reject claim.

CITY MANAGER RECOMMENDATION:

Attachments:

1. 2026 Claim - Hurtado, Nidia_Redacted

B.4.

City Council

STAFF REPORT
Document ID: 2026-228
Category: Consent Item
Department: Human Resources
Department Head: Kristen Smith, Human Resources Director Meeting Date: June 3, 2026
SUBJECT:

AUTHORIZATION TO REJECT CLAIM ATHENS FILE NUMBER CJP-3056034 AS RECOMMENDED BY ATHENS.

BACKGROUND:

Recommendation from Athens to reject claim Athens File Number CJP-3056034 submitted by Danitza Cruz on February 13, 2026 and revised on March 12, 2026.

FISCAL IMPACT:

There is no fiscal impact associated with this action.

REQUESTED ACTION:

Staff recommends approval to reject claim.

CITY MANAGER RECOMMENDATION:

Attachments:

1. Claim - Cruz, Danitza 3-12-2026_Redacted

B.5.

City Council

STAFF REPORT
Document ID: 2026-262
Category: Consent Item
Department: Human Resources
Department Head: Kristen Smith, Human Resources Director Meeting Date: June 3, 2026
SUBJECT:

AUTHORIZATION TO REJECT CLAIM ATHENS FILE NUMBER CJP-3056421 AS RECOMMENDED BY ATHENS.

BACKGROUND:

Recommendation from Athens to reject claim Athens File Number CJP-3056421 submitted by Daniel Fong on April 6, 2026.

FISCAL IMPACT:

There is no fiscal impact associated with this action.

REQUESTED ACTION:

Staff recommends approval to reject claim.

CITY MANAGER RECOMMENDATION:

Attachments:

1. Daniel C. Fong (Claim for Damage)_Redacted

B.6.

City Council

STAFF REPORT
Document ID: 2026-264
Category: Consent Item
Department: Human Resources
Department Head: Kristen Smith, Human Resources Director Meeting Date: June 3, 2026
SUBJECT:

AUTHORIZATION TO REJECT TWO CLAIMS WITH ATHENS FILE NUMBER CJP3056738 AS RECOMMENDED BY ATHENS.

BACKGROUND:

Recommendation from Athens to reject two claims with Athens File Number CJP3056738 submitted by Blanca Sandoval Loaiza and Cornelio Hernandez Mendoza on April 6, 2026.

FISCAL IMPACT:

There is no fiscal impact associated with this action.

REQUESTED ACTION:

Staff recommends approval to reject the two claims.

CITY MANAGER RECOMMENDATION:

Attachments:

1. Claim Blanca Sandoval Loaiza_Redacted

2. Claim - Cornelio Hernandez Mendoza_Redacted

B.7.

City Council

STAFF REPORT
Document ID: 2026-289
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: June 3, 2026
SUBJECT:

RESOLUTION OF INTENTION: IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1 (PASEO DEL SOL AND WILDFLOWER SUBDIVISIONS)
BACKGROUND:

The City Council will adopt these three resolutions for intent to initiate, levy an assessment for fiscal year (“FY”) 2026/2027, order an engineer’s report, and set a public hearing. Following the intent meeting and adoption of the resolutions, a public hearing will be held on June 17, 2026, to take testimony and adopt resolutions to accept the engineer’s report and approve a levy for FY 2026/2027.

The proposed FY 2026/2027 annual assessment is $103.98 per Parcel ($51.99 per EDU) for Wildflower and $100.72 per Parcel ($50.36 per EDU) for Paseo del Sol, which are equal to the maximum assessment rates allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. Each year the assessments on individual parcels may be increased up to the Consumer Price Index.

REQUESTED ACTION:

Staff recommends that the City Council adopt the three resolutions initiating the FY 2026/2027 annual assessments.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. LTG-MD-1_Intent-Conduct-Public-Hearing_FY2026-2027

B.7.

2. LTG-MD-1_Intent-Engineers-Report_FY2026-2027

3. LTG-MD-1_Intent-Initiate-Levy_FY2026-2027

4. LTG-MD-1_Engineers-Report_FY2026-2027

RESOLUTION NO. 2026- 20

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL,

CALIFORNIA, DECLARING ITS INTENTION TO CONDUCT A PUBLIC HEARING

ON THE MATTER OF ASSESSMENTS AND ORDER THE LEVY OF ASSESSMENTS FOR THE CITY OF IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council has by previous Resolution, initiated proceedings for the levy and collection of assessments against lots and parcels of land within the City of Imperial Lighting Maintenance District No. 1 (the “District”) for Fiscal Year (“FY”) 2026/2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and, WHEREAS, the Act provides for the City Council to levy and collect the annual assessments for the District on the Imperial County tax roll on behalf of the District to pay the maintenance, services, and operation of facilities and improvements related thereto; and, WHEREAS, the City Council has retained Koppel & Gruber Public Finance as the District Assessment Engineer for the Annual Levy of the District, and to prepare and file an Engineer’s Report (the “Report”) with the City Clerk in accordance with the Act, and that said Report has been prepared and filed with the City Clerk and presented to the City Council.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, AS FOLLOWS:

Section 1: The above recitals are true and correct.

Section 2: The City Council hereby declares its intention to levy and collect assessments against lots and parcels of land within the District for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay the costs and expenses of the improvements which are described in the Report. The City Council finds that the public’s best interest requires such levy and collection.

Section 3: The territory of the District is within the boundaries and jurisdiction of the District, and the City of Imperial within the County of Imperial, State of California. The boundary map describing the District is on file with the City Clerk and is hereby incorporated by reference into this Resolution. The District is designated as the “City of Imperial Lighting District No. 1.” The boundaries of the District are non-contiguous and consist of all parcels with the Zone 2001- 01 (Wildflower) and Zone 2001-02 (Paseo del Sol). A general description of each Zone is as follows:
• Zone 2001-01 (Wildflower) is located in the west portion of the City of Imperial, generally South of Joshua Tree Street and West of La Brucherie Road. Zone 2001-01 (Wildflower) consists of all assessable parcels located in the Wildflower No. 8 subdivision in the City;

• Zone 2001-02 (Paseo del Sol) is located in the northeast portion of the City of Imperial, generally North of Aten Road, and East of Highway 86. Zone 2001-02 (Paseo del Sol) consists of all parcels located in the Paseo del Sol subdivision within the City.

Section 4: The improvements of the District are briefly described as the operation, administration, maintenance and servicing of all streetlight improvements and appurtenant facilities and expenses associated with the District that were installed as part of the property development within the District and will be maintained by the City of Imperial or their designee through annual assessments namely:
• Local streetlights in close proximity, within approximately 90 feet, to certain lots and parcels;
• Arterial streetlights, which provide a special benefit to all the assessable parcels in the District.

Section 5: The District Assessment Engineer has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council a Report, in connection with the proposed improvements, a description of an annual inflationary adjustment that will be applied to the assessments in subsequent fiscal years and levy and collection of assessments against lots and parcels of land within the District for FY 2026/2027 in accordance with Chapter 1, Article 4 of the Act, and the City Council did by Resolution approve such Report. Reference is hereby made to said Report for a detailed description of improvements, the boundaries of the District, and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6: The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.

Section 7: The City Council hereby declares its intention to conduct a Public Hearing concerning the improvements and the levy of assessments for the District in accordance with Chapter 2, Article 1, Sections 22590 of the Act. Notice is hereby given that on Wednesday, June 17, 2026, at 7:00 p.m. the City Council will hold a Public Hearing for the District for Fiscal Year 2026/2027, or as soon thereafter as feasible. The Public Hearing will be held in the City Council’s regular meeting chambers located at 220 West 9th Street, Imperial, California, at the time so fixed. At the hearing, all interested persons shall be afforded the opportunity to hear and be heard.

Section 8: The City Clerk shall cause notice to be given of the time and place of the Public Hearing by causing the publishing of this Resolution once in the local paper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 9: The Mayor, City Clerk, the City Manager, the City Council and such officers and employees of the City as are appropriate, are authorized and directed to execute such other documents and take such further action as shall be consistent with the intent and purpose of this Resolution.

PASSED, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

RESOLUTION NO. 2026-21

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT REGARDING THE IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council has, by previous Resolution, ordered the preparation of the Fiscal Year (“FY”) 2026/2027 Annual Engineer’s Report (the “Report”) in connection with the City of Imperial Lighting Maintenance District No. 1 (the “District”), and the levy and collection of assessments against lots and parcels of land within the territory for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay the maintenance, servicing, and operation of the improvements, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and,
WHEREAS, the District Assessment Engineer has prepared and filed with the City Clerk and the City Clerk has now presented to the City Council the Engineer’s Report entitled “City of Imperial Lighting Maintenance District No. 1 (Paseo del Sol and Wildflower) Engineer’s Report FY 2026/2027”; and,
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is preliminarily satisfied with the District, the improvements described therein, each and all of the budget items and documents as set forth therein, and is satisfied that the proposed annual assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in said Report.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, AS FOLLOWS:

Section 1: The above recitals are all true and correct.

Section 2: The Report as presented, consists of the following:
• A Description of Improvements;
• The Annual Budget (Costs and Expenses of Services, Operations and Maintenance); • The Method of Apportionment and the proposed amount to be levied and collected against each Assessor Parcel within the District for FY 2026/2027; • The District Roll containing the Levy for each Assessor Parcel Number within the District; and
• An exhibit showing the boundaries of the District.

Section 3: The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.

Section 4: The Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 5: 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, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

RESOLUTION NO. 2026-22

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION THEREWITH
WHEREAS, the City Council by previous Resolutions formed and approved maximum annual assessment rates for the City of Imperial Lighting Maintenance District No. 1 (the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and,
WHEREAS, the Act provides the City Council the authority to annually levy and collect assessments for the District on the Imperial County tax roll on behalf of the District to pay the maintenance, services, and operation of facilities and improvements related thereto; and, WHEREAS, the City Council desires to initiate proceedings for the levy and collection of annual assessments against lots and parcels of land within the District for Fiscal Year (“FY”) 2026/2027 pursuant to provisions of the Act; and,
WHEREAS, the City Council has retained Koppel & Gruber Public Finance (“K&G Public Finance”) for the purpose of preparing and filing an Engineer’s Report (the “Report”) with the City Clerk in accordance with the Act.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, AS FOLLOWS:

Section 1: The City Council hereby appoints K&G Public Finance as the District Assessment Engineer, and orders K&G Public Finance to prepare the Engineer’s Report concerning the District and the levy of assessments for FY 2026/2027, in accordance with Chapter 1, Article 4, beginning with Section 22565 of the Act.

Upon completion of the Report, said Report shall be filed with the City Clerk, who shall submit the same to the City Council for its consideration pursuant to Section 22586 of the Act.

Section 2: The improvements include but are not limited to the operation, administration, maintenance and servicing of streetlights and appurtenant facilities and expenses associated with the District that were installed as part of the property development within the District and will be maintained by the City of Imperial or their designee through annual assessments. The Report describes in more detail the items to be maintained and serviced.

Section 3: The City Council hereby determines that to provide the improvements described in Section 2 of this Resolution, it is necessary to levy and collect assessments against lots and parcels within the District.

Section 4: The City Manager of the City of Imperial is hereby authorized and directed to take any and all action necessary and appropriate in connection with the annual levy and collection of assessments for the District.

PASSED, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

City of Imperial
Lighting Maintenance District No. 1
(Paseo Del Sol and Wildflower)
Engineer’s Report
Fiscal Year 2026/2027
Report Dated: May 26, 2026

TABLE OF CONTENTS
SECTION I. OVERVIEW..................................................................................................................... 1 A. Introduction .................................................................................................................... 1 SECTION II. DESCRIPTION OF THE DISTRICT.................................................................................... 2 A. Boundaries of the District............................................................................................... 2 B. Description of the District Improvements and Services................................................. 2 C. District Boundary Map.................................................................................................... 3 SECTION III. METHOD OF APPORTIONMENT.................................................................................. 4 A. General............................................................................................................................ 4 B. Benefit Analysis............................................................................................................... 4 C. Assessment Methodology............................................................................................... 5 D. Assessment Range Formula............................................................................................ 8 SECTION IV. DISTRICT BUDGET ..................................................................................................... 11

EXHIBITS
EXHIBIT A: PRELIMINARY ASSESSMENT ROLL FOR FISCAL YEAR 2026/2027 EXHIBIT B: DISTRICT BOUNDARY MAPS

City of Imperial Lighting Maintenance District No. 1 Page 1 Engineer’s Report FY 2026/2027
SECTION I. OVERVIEW
A. INTRODUCTION
The City of Imperial (“City”) annually levies and collects special assessments in order to continue the maintenance of the improvements within the Imperial Lighting Maintenance District No. 1 (“District”). The District was formed 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 report constitutes the annual update of the Engineer’s Report (“Report”) which provides updated information regarding the budget and factors that affect the assessment. 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 as determined in the original formation Engineer’s Report.

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

Following consideration of all public comments and written protests at a noticed Public Hearing, the City Council will confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year (“FY”) 2026/2027 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.

In November 2001, the District was formed comprising of one zone of improvement, Zone 2001-01 (Wildflower). The formation was pursuant to City Council resolution following a property owner protest ballot proceeding, conducted in compliance with the provisions of Article XIIID Section 4, to approve and confirm the Maximum Assessments and an Assessment Range Formula (inflationary factor) for the Zone 2001-01 (Wildflower) District. In February 2002, a second zone of improvement, Zone 2001-02 (Paseo del Sol), was annexed into the District following a similar property owner protest ballot proceeding, conducted in compliance with the provisions of Article XIIID Section 4, to approve and confirm the Zone 2001-02 (Paseo del Sol) Maximum Assessments and an Assessment Range Formula (inflationary factor). Although the City Council must consider all property owner comments or protests prior to levying an annual assessment each year, the Council may approve any proposed assessment that is less than or equal to the adjusted maximum assessment rate previously approved for each zone.

The Constitutional provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act and this Report and the method of apportionment contained herein utilize commonly accepted assessment engineering practices consistent with the Act and the provisions of the Constitution. All new or increased assessments (including any annexations) will be subject to the substantive and procedural requirements of Article XIIID Section 4.

Changes in land use or parcel subdivisions resulting in an increase to a particular parcel or group of parcels are not considered an increased assessment.

City of Imperial Lighting Maintenance District No. 1 Page 2 Engineer’s Report FY 2026/2027
SECTION II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The boundaries of the District are non-contiguous and consist of all parcels with the Zone 2001-01 (Wildflower) and Zone 2001-02 (Paseo del Sol). A map showing the boundaries of the District has been previously filed with the City Clerk and by reference is made part of this Report.

1. Zone 2001-01 (Wildflower)
Zone 2001-01 (Wildflower) is located in the west portion of the City, generally South of Joshua Tree Street and West of La Brucherie Road. Zone 2001-01 (Wildflower) consists of all assessable parcels located in the Wildflower No. 8 subdivision.

2. Zone 2001-02 (Paseo Del Sol)
Zone 2001-02 (Paseo del Sol) is located in the northeast portion of the City, generally North of Aten Road, and East of Highway 86. Zone 2001-02 (Paseo del Sol) consists of all parcels located in the Paseo del Sol subdivision.

B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES The Improvements to be maintained, operated, and serviced by the District are the local and arterial street lighting systems of the City that confer special benefit to the District parcels.

The specific location of both local and arterial streetlight improvements within the City can be found on the Streetlight Inventory Maps maintained by the City and on file in the office of the City Engineer where they are available for inspection. The City also maintains a lamp location list that is a tabulated listing of every street in the District by alphabetical order. Included in the items listed for each lamp are the exact location by street address number and lamp size.

Lamps are not placed in specific zones, unless they clearly only benefit certain parcels (e.g., alley lights, main streetlights and petitioned installation areas). Article XIIID of the California Constitution defines “maintenance and operation expenses” as, “the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement”. The District funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures and all appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and operation of the local and arterial lighting benefiting the District parcels.

The local street lighting improvements to be maintained, operated, and serviced by the District include utility company and City-owned streetlights within the right of way of the local public streets located within the boundaries of the District. These lights are in close proximity, approximately 90 feet, to the District parcels identified as receiving local lighting benefit in the Method of Assessment, and as such, provide special benefit to these parcels.

Specifications for street lighting within the District are indicated within a previously executed contract by and between the City and the local utility company, a copy of which is available in the Engineering Division of the Community Development Department.

City of Imperial Lighting Maintenance District No. 1 Page 3 Engineer’s Report FY 2026/2027
The arterial street lighting improvements to be maintained, operated, and serviced by the District include a reasonable allocation of local utility company-owned and City owned streetlight maintenance, operation, and servicing on the major arterial streets within the City that provide special benefit to the parcels within the District whether or not such parcels are in close proximity to such lighting.

The local lighting and arterial lighting costs assessed in the existing County Streetlight District are not assessed through this District. Only costs above and beyond the existing County Streetlight District will be assessed as a part of the District improvements.

The detailed plans and specifications for the improvements are on file in the office of the City Clerk where they are available for public inspection. The plans and specifications for the improvements are voluminous and are not bound in this Engineer’s Report but by this reference are incorporated herein and made a part of this Engineer’s Report.

C. DISTRICT BOUNDARY MAP
Assessment District boundary maps have been prepared for the Lighting Maintenance Assessment District in the format required by the 1972 Act, and are on file with the City Clerk, and, by reference, are made part of this Report. A subdivision map showing each of the parcels included within the boundaries of the District and subject to the annual assessment charge is incorporated as Exhibit “B” to this Report.

City of Imperial Lighting Maintenance District No. 1 Page 4 Engineer’s Report FY 2026/2027
SECTION 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 landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.

In addition, pursuant to Article XIIID Section 4 a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits may be assessed and the District must separate the general benefits from the special benefits. Therefore, the District assesses only for improvements that provide special benefit and any improvements considered general benefit have been eliminated from the District Assessments.

B. BENEFIT ANALYSIS

1. Special Benefits
The streetlight improvements were installed by the developers, and by the sub dividers of the land, and the continued maintenance was guaranteed through the establishment of a Streetlight Maintenance District. If the installation of the improvements and the guaranteed maintenance did not occur, the lots would not have been established and could not have been sold to any distinct and separate owner. The establishment of each distinct and separate lot is a special benefit that permits the construction of a building or structure on the property and the ownership and sale of the distinct lot in perpetuity.

All the lots are established at the same time once the conditions regarding the improvements and the continued maintenance are guaranteed. As a result, each lot within the District receives a special and distinct benefit from the improvements and to the same degree.

In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the District because of the nature of the improvements. The proper maintenance of the street lighting and appurtenant facilities reduces propertyrelated crimes (especially vandalism) against properties in the District. All of the above mentioned contributes to a specific enhancement of the property values of each of the parcels within the District.

City of Imperial Lighting Maintenance District No. 1 Page 5 Engineer’s Report FY 2026/2027
All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District and thereby provide a special enhancement to the property.

2. General Benefits
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements. The total benefits are thus a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to adjacent property owners. The portion of the total streetlight maintenance costs, which are associated with general benefits, will not be assessed to the parcels in the District, but will be paid from other City Funds. It is estimated that the general benefit portion of the benefit received from the improvements is less than one percent (1%) of the total benefit. Nonetheless, the City has agreed to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.

C. ASSESSMENT METHODOLOGY
Based on the foregoing identification of special benefit, the eligible costs to be funded through the District will be determined as follows:
• First, the prior fiscal year’s actual revenue and expenses for the District will be compared to the budgeted amount adopted by City Council, to determine the balance in the District’s Reserve Fund.
• Second, the new energy rates for the upcoming fiscal year will be identified, and the new fiscal year budget requirements will be determined. • Third, the new budget needs will be compared to the Reserve Fund to determine if the District’s assessment rates should be increased or decreased based on the need for funds.
• The escalation factor will be determined by compiling a composite percentage increase in the energy costs for all of the lamp sizes that the City maintains. The percentage increase in the CPUC approved rate for each lumen bulb maintained by the City and applicable to the upcoming fiscal year will be obtained. The greater of the composite percentage increase in the CPUC rate or the annual CPI will be the escalation factor for the upcoming fiscal year. If the CPUC rate has decreased, then the escalation factor may be a negative percent and may result in decreased assessments for the District. The assessment rates will not be decreased if the District is operating with a deficit or if the Reserve Fund balance needs to be restored to reflect half a year’s levy. If the District is not operating at a deficit, the result of decreasing CPUC rates will be a negative escalation factor and decreased assessments.
• The escalation factor will be applied to the prior year’s assessment rates for the District to determine the upcoming year’s maximum assessment. The assessments collected through the District levy and held in Reserve Funds can only be used for the types of expenses listed in the Improvements and Cost Estimate section of the current fiscal year’s Engineer’s Report.

City of Imperial Lighting Maintenance District No. 1 Page 6 Engineer’s Report FY 2026/2027

1. Land Use Definitions
The District assessment is based on land use so that property owners are assessed in proportion to the benefits received. The land uses defined below are descriptive of all parcels expected to exist in the District in FY 2026/2027. In the event there is a question regarding the land use designation of any parcel in the District, the City Engineer will be responsible for administratively assigning one of the land uses listed below.

TABLE 1
Land Use Designation
Land Use
Code Land Use Description
APT Multiple family residential parcels that benefit from local lighting APT-X Multiple family residential parcels that do not benefit from local lighting CONDO Condominium or town home parcels that benefit from local lighting CONDO-X Condominium or town home parcels that do not benefit from local lighting
EXEMPT Parcels exempt by law from the assessment, or those parcels that do not receive any benefit from the District
MH Mobile homes that benefit from local lighting
MH-X Mobile homes that do not benefit from local lighting NONRES Non-residential parcels that benefit from local lighting NONRES-X Non-residential parcels that do not benefit from local lighting RES Single family residential parcels that benefit from local lighting RES-X Single family residential parcels that do not benefit from local lighting VACANT Parcels without a building or similar structure that benefit from local lighting
VACANT-X Parcels without a building or similar structure that do not benefit from local lighting
Properties that do not benefit from local street lighting are designated with an “X” in the Land Use Code, and are not assessed for local lighting, but are assessed for their share of the costs for arterial lighting and engineering and incidentals. Properties that do not benefit from local street lighting are designated with an “X” in the Land Use Code, and are not assessed for local lighting, but are assessed for their share of the costs for arterial lighting and engineering and incidentals.

2. Local Lighting Apportionment
The special benefit from maintenance, operation, and servicing of local street lighting within the District only accrues to those parcels within the District located in areas where such lighting is provided. Therefore, parcels without local street lighting are not assessed for the cost of providing such lighting. Generally, a parcel is determined to have local lighting provided if a streetlight is within approximately 90 feet of the parcel.

Regarding local lighting, there exists the core benefit of available lighting for every parcel in the District near a streetlight. This “Availability” benefit is apportioned to

City of Imperial Lighting Maintenance District No. 1 Page 7 Engineer’s Report FY 2026/2027
parcels in the District on a per parcel basis. In addition to this benefit, parcels in the District benefit from improved safety related to people who own or use the parcels in the District (“Safety to People”) and improved safety related to the parcel itself (“Safety to Property”).
a. Safety to People
The Safety to People benefit results in a special benefit to residential parcels because local street lighting improves traffic safety during ingress and egress to the property and creates a deterrent to crime against people on the property. Vacant, non-developable properties within the District are not perceived to receive Safety to People benefit.
b. Safety to Property
The Safety to Property benefit results in a special benefit to both residential and vacant non-developable parcels because local lighting maintenance, operation and servicing provides for the protection of buildings and personal property against crime such as theft and vandalism. The Safety to Property benefit is apportioned to properties in the District based on relative property size as available from the City of Imperial Planning Department for residential uses.

Table 2 shows the breakdown of the benefit units assigned to each land use for those properties located in areas with streetlights. The single-family parcel has been selected as the basic unit for calculation of the assessments and is defined as one (1) Equivalent Dwelling Unit (“EDU”). Other land use parcels receive slightly varying levels of benefit based on parcel usage and size. Equivalent factors have been developed to indicate the benefit received based on the single-family parcel. All other land uses are converted to EDUs in the manner shown in the following table:

TABLE 2
Local Lighting Benefit Factors
Land Use Description
Safety to
People
Safety to
Property
Availability
Benefit
Total Benefit
Units
Single Family Residential (SFR) 0.50 per unit 0.25 per unit 0.25 per parcel 1.00 per unit Condominium 0.43 per unit 0.12 per unit 0.25 per parcel 0.80 per unit Multi-Family up to 20 units
Mobile home more than 20 units

0.45 per unit

0.20 per unit

0.09 per unit

2.60 per parcel

0.25 per parcel

0.25 per parcel

0.54 per unit

0.25 per parcel

0.20 per unit

2.85 per parcel
Non-residential 1.00 per acre 1.50 per acre 1.50 per acre 4.00 per acre Vacant 0.00 per parcel 0.25 per parcel 0.25 per parcel 0.50 per parcel

3. Arterial Lighting Apportionment
All parcels in the District receive a special benefit from the installation, maintenance, operation, and servicing of safety lighting and street lighting on arterial streets. The arterial lighting, traffic signals, safety lighting, and capital improvements (Arterial Lighting) are provided throughout the City and all properties in the District may easily

City of Imperial Lighting Maintenance District No. 1 Page 8 Engineer’s Report FY 2026/2027
access these improvements. In contrast to the Local Lighting, Arterial Lighting benefits properties primarily because the properties, and the persons using the properties, are provided safe arterial street access. Therefore, Arterial Lighting benefit will be apportioned to parcels in the District on a per unit basis taking into account demographic population information.

Vacant properties, which have no people residing on the property, also benefit from arterial lighting because of the convenience associated with emergency vehicle access and other traffic that must use the arterial streets to service the vacant properties in the District. Therefore, Vacant parcels are assigned a per parcel benefit point. Vacant parcels are assigned benefit points based on the core benefit attributable to every assessable parcel in the District from Arterial Lighting of 0.25 benefit points per parcel.

Table 3 shows the breakdown of the benefit units assigned to each land use for all assessable property in the District. The single-family parcel has been selected as the basic unit for calculation of the assessments and is defined as one (1) EDU. Other land use parcels receive slightly varying levels of benefit based on parcel usage and size.

Equivalent factors have been developed to indicate the benefit received based on the single-family parcel. All other land uses are converted to EDUs in the manner shown in the following table.

TABLE 3
Arterial Lighting Benefit Factors
Land Use Description Total Benefits Units
Single Family Residential (SFR) 1.00 per unit
Condominium 0.85 per unit
Multiple Family 0.95 per unit
Mobile Home 0.40 per unit
Non-residential 1.00 per 7,200 square feet1
Vacant 0.25 per parcel 1 Minimum assessment is equal to a single-family residence.

4. District Engineering
District Engineering Costs include legal, assessment engineering, and other engineering related costs necessary to achieve the Districts compliance with Article XIIID of the California Constitution. All parcels in the District benefit from the District Engineering Costs. Each parcel in the zone is allocated a proportionate share of the District Engineering Cost based on its assigned benefit units.

D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved

City of Imperial Lighting Maintenance District No. 1 Page 9 Engineer’s Report FY 2026/2027
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 an 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, a property owner protest ballot proceeding was conducted pursuant to the California State Constitution Article XIIID Section 4. This property owner protest ballot proceeding includes the establishment of an initial Maximum Assessment as well as an Assessment Range Formula.

Generally, if the proposed annual assessment (levy per EDU) for the current fiscal year is less than or equal to the calculated Maximum Assessment, then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment (approved by property owners) increased each year, based upon the latest composite percentage change in the Consumer Price Index, All Urban Consumers, for the Riverside-San Bernardino-Ontario Area (“CPI”), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor.

The Engineer shall compute the percentage difference between the percentage change each year in CPI for March and the CPI for the previous March. The Engineer shall then adjust the previous maximum assessment rate by an amount not to exceed the percentage change for the upcoming fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.

Beginning in the second fiscal year (FY 2002/2003), for Zone 2001-01 (Wildflower) and beginning in the second fiscal year (FY 2003/2004), for Zone 2001-02 (Paseo del Sol) 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 EDU) 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.

Although the Maximum Assessment will increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated require an increase greater than the adjusted Maximum Assessment then the assessment is considered an increased assessment. To impose an increased assessment the City must comply with the provisions of the Constitution Article XIIID Section 4(c) that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners, through the balloting process, must

City of Imperial Lighting Maintenance District No. 1 Page 10 Engineer’s Report FY 2026/2027
approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

City of Imperial Lighting Maintenance District No. 1 Page 11 Engineer’s Report FY 2026/2027
SECTION IV. DISTRICT BUDGET
TABLE 4
Proposed Budget
Description
Zone 2001-01
Wildflower
Zone 2001-02
Paseo del Sol

DIRECT COSTS
Local Lighting $8,600 $0
Arterial Lighting 8,600 0
Capital Improvement/Replacement 0 13,094
DIRECT COSTS SUBTOTAL $17,200 $13,094

INCIDENTAL COSTS/EXPENSES
Engineering/District Administration $3,000 $0
Incidentals 0 0
Credit from Other Sources 0 0
INCIDENTAL COSTS/EXPENSES $3,000 $0
LESS: FUNDS ON HAND $(7,826) $0
TOTAL ASSESSMENT $12,374 $13,094

DISTRICT STATISTICS
Total Parcels 119 130
Total Parcels Levied 119 130
Total Equivalent Dwelling Units 238 260
Applied Rate per EDU $51.99 $50.36
Applied Rate per Parcel (2 EDU/Parcel) $103.98 $100.72
Maximum Rate per EDU $51.99 $50.36
Maximum Rate per Parcel (2 EDU/Parcel) $103.98 $100.72
The Maximum Assessment per EDU for Zone 2001-01 (Wildflower) and for Zone 2001-02 (Paseo del Sol) shown above is based on the Initial Maximum Assessment and the Assessment Range Formula approved by the property owners within the District at the time of formation.

Zone 2001-01 (Wildflower): The proposed FY 2026/2027 annual assessment is $51.99 per EDU ($103.98 applied per home).

Zone 2001-02 (Paseo del Sol): The proposed FY 2026/2027 annual assessment is $50.36 per EDU ($100.72 applied per home).

EXHIBIT A

PRELIMINARY ASSESSMENT ROLL
FOR FISCAL YEAR 2026/2027
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.

The following pages contain a listing of parcels assessed within this District, along with the Zone designation and proposed assessment amounts.

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment
2001-01 064-421-001-000 551 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-002-000 555 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-003-000 559 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-004-000 563 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-005-000 567 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-006-000 571 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-007-000 575 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-008-000 579 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-009-000 583 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-010-000 582 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-011-000 578 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-012-000 574 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-013-000 570 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-014-000 566 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-015-000 562 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-016-000 558 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-017-000 554 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-018-000 550 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-019-000 551 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-020-000 555 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-021-000 559 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-022-000 563 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-023-000 567 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-024-000 571 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-025-000 575 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-026-000 579 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-027-000 583 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-028-000 582 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-029-000 578 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-030-000 574 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-031-000 570 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-032-000 566 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-033-000 562 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-034-000 558 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-035-000 554 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-036-000 550 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-037-000 551 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-038-000 555 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-039-000 559 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-040-000 563 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-041-000 567 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-042-000 571 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-043-000 575 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-044-000 579 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-421-045-000 583 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-001-000 549 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-002-000 545 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-003-000 541 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-004-000 537 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-005-000 533 MESQUITE ST RESIDENTIAL 1 2 $ 103.98

CITY OF IMPERIAL
LIGHTING MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
Prepared by Page 1 of 6

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LIGHTING MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-01 064-422-006-000 529 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-007-000 525 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-008-000 521 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-009-000 517 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-010-000 513 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-011-000 509 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-012-000 2342 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-013-000 2338 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-014-000 2334 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-422-015-000 2330 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-001-000 2328 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-002-000 2324 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-003-000 2320 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-004-000 508 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-005-000 512 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-006-000 516 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-007-000 520 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-008-000 524 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-009-000 528 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-010-000 532 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-011-000 536 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-012-000 540 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-013-000 544 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-014-000 548 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-015-000 550 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-016-000 554 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-017-000 558 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-018-000 562 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-019-000 566 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-423-020-000 570 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-001-000 521 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-002-000 525 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-003-000 529 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-004-000 533 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-005-000 537 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-006-000 541 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-007-000 545 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-008-000 549 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-009-000 548 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-010-000 544 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-011-000 540 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-012-000 536 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-013-000 532 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-014-000 528 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-015-000 524 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-016-000 520 MESQUITE ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-017-000 2343 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-018-000 2339 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-019-000 2335 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-020-000 2331 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 Prepared by Page 2 of 6

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LIGHTING MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-01 064-424-021-000 2329 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-022-000 2325 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-023-000 2321 TUMBLEWEED AVE RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-024-000 521 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-025-000 525 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-026-000 529 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-027-000 533 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-028-000 537 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-029-000 541 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-030-000 545 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-031-000 549 SILVERWOOD ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-032-000 548 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-033-000 544 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-034-000 540 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-035-000 536 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-036-000 532 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-037-000 528 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-038-000 524 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-01 064-424-039-000 520 SAGEBRUSH ST RESIDENTIAL 1 2 $ 103.98 2001-02 044-611-001-000 201 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-002-000 203 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-003-000 205 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-004-000 207 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-005-000 209 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-006-000 211 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-007-000 213 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-008-000 215 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-009-000 217 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-611-010-000 219 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-001-000 200 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-002-000 202 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-003-000 204 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-004-000 206 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-005-000 208 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-006-000 210 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-007-000 212 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-008-000 214 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-009-000 216 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-010-000 218 W ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-011-000 219 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-012-000 217 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-013-000 215 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-014-000 213 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-015-000 211 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-016-000 209 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-017-000 207 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-018-000 205 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-019-000 203 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-612-020-000 201 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-001-000 200 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 Prepared by Page 3 of 6

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LIGHTING MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-02 044-613-002-000 202 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-003-000 204 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-004-000 206 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-005-000 208 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-006-000 210 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-007-000 212 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-008-000 214 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-009-000 216 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-010-000 218 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-011-000 219 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-012-000 217 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-013-000 215 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-014-000 213 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-015-000 211 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-016-000 209 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-017-000 207 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-018-000 205 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-019-000 203 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-613-020-000 201 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-001-000 200 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-002-000 202 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-003-000 2442 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-004-000 2444 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-005-000 2446 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-006-000 2448 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-007-000 2447 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-008-000 2445 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-009-000 2443 LORETO CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-010-000 206 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-614-011-000 208 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-001-000 220 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-002-000 222 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-003-000 224 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-004-000 226 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-005-000 228 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-006-000 230 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-007-000 232 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-008-000 233 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-009-000 231 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-010-000 229 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-011-000 227 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-012-000 225 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-013-000 223 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-615-014-000 221 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-001-000 221 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-002-000 223 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-003-000 225 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-004-000 227 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-005-000 229 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-006-000 231 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 Prepared by Page 4 of 6

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LIGHTING MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-02 044-616-007-000 233 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-008-000 235 ACAPULCO DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-009-000 2421 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-010-000 2423 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-011-000 2425 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-012-000 2427 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-013-000 2429 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-014-000 2431 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-015-000 2433 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-016-000 2435 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-017-000 2437 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-018-000 2439 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-019-000 2441 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-020-000 2443 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-021-000 2445 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-022-000 2447 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-616-023-000 2449 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-001-000 220 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-002-000 222 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-003-000 224 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-004-000 226 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-005-000 228 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-006-000 230 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-007-000 232 MAZATLAN DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-008-000 233 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-009-000 231 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-010-000 229 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-011-000 227 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-012-000 225 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-013-000 223 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-617-014-000 221 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-001-000 2447 CABO SAN LUCAS AVE RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-002-000 2445 CABO SAN LUCAS AVE RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-003-000 2443 CABO SAN LUCAS AVE RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-004-000 220 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-005-000 222 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-006-000 224 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-007-000 2444 VERACRUZ CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-008-000 2446 VERACRUZ CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-009-000 2448 VERACRUZ CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-010-000 2447 VERACRUZ CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-011-000 2445 VERACRUZ CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-012-000 2443 VERACRUZ CT RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-013-000 228 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-014-000 230 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-015-000 232 SAN FELIPE DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-016-000 2444 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-017-000 2446 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 2001-02 044-618-018-000 2448 ENSENADA DR RESIDENTIAL 1 2 $ 100.72 Prepared by Page 5 of 6

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LIGHTING MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
Total Levy $25,467.22
Total Parcel Count 249
Prepared by Page 6 of 6

EXHIBIT B

DISTRICT BOUNDARY MAPS

B.8.

City Council

STAFF REPORT
Document ID: 2026-288
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: June 3, 2026
SUBJECT:

IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 1 (PASEO DEL SOL AND

WILDFLOWER SUBDIVISIONS)
BACKGROUND:

The City Council will adopt these three resolutions for the intent to initiate, levy an assessment for Fiscal Year (“FY”) 2026/2027, order an engineer’s report, and set a public hearing. Following the intent meeting and Adoption of the resolutions, a public hearing will be held on June 17, 2026, to take testimony and adopt resolutions to accept the engineer’s report and approve a levy for FY 2026/2027.

The proposed FY 2026/2027 annual assessment is $519.82 per Parcel for Wildflower and $503.56 per Parcel for Paseo del Sol, which are equal to the maximum assessment rates allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. Each year, the assessments on individual parcels may be increased up to the Consumer Price Index.

REQUESTED ACTION:

Staff recommends that the City Council adopt the three resolutions initiating the 2026/2027 annual assessments.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. LSCP-MD-1_Intent-Conduct-Public-Hearing_FY2026-2027

B.8.

2. LSCP-MD-1_Intent-Engineers-Report_FY2026-2027

3. LSCP-MD-1_Intent-Initiate-Levy_FY2026-2027

4. LSCP-MD-1_Engineers-Report_FY2026-2027

RESOLUTION NO. 2026-17

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL,

CALIFORNIA, DECLARING ITS INTENTION TO CONDUCT A PUBLIC HEARING

ON THE MATTER OF ASSESSMENTS AND ORDER THE LEVY OF ASSESSMENTS FOR THE CITY OF IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council has by previous Resolution, initiated proceedings for the levy and collection of assessments against lots and parcels of land within the City of Imperial Landscape Maintenance District No. 1 (the “District”) for Fiscal Year (“FY”) 2026/2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and, WHEREAS, the Act provides for the City Council to levy and collect the annual assessments for the District on the Imperial County tax roll on behalf of the District to pay the maintenance, services, and operation of facilities and improvements related thereto; and, WHEREAS, the City Council has retained Koppel & Gruber Public Finance as the District Assessment Engineer for the Annual Levy of the District, and to prepare and file an Engineer’s Report (the “Report”) with the City Clerk in accordance with the Act, and that said Report has been prepared and filed with the City Clerk and presented to the City Council.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, AS FOLLOWS:

Section 1: The above recitals are all true and correct.

Section 2: The City Council hereby declares its intention to levy and collect assessments against lots and parcels of land within the District for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay the costs and expenses of the improvements which are described in the Report. The City Council finds that the public’s best interest requires such levy and collection.

Section 3: The territory of the District is within the boundaries and jurisdiction of the District, and the City of Imperial within the County of Imperial, State of California. The boundary map describing the District is on file with the City Clerk and is hereby incorporated by reference into this Resolution. The District is designated as the “City of Imperial Landscape District No. 1.” The boundaries of the District are non-contiguous and consist of all parcels with the Zone 2001- 01 (Wildflower) and Zone 2001-02 (Paseo del Sol). A general description of each Zone is as follows:
• Zone 2001-01 (Wildflower) is located in the west portion of the City of Imperial, generally South of Joshua Tree Street and West of La Brucherie Road. Zone 2001-01 (Wildflower) consists of all assessable parcels located in the Wildflower No. 8 subdivision in the City;

• Zone 2001-02 (Paseo del Sol) is located in the northeast portion of the City of Imperial, generally North of Aten Road, and East of Highway 86. Zone 2001-02 (Paseo del Sol) consists of all parcels located in the Paseo del Sol subdivision within the City.

Section 4: The improvements of the District are briefly described as the operation, administration, maintenance and servicing of all landscape improvements and appurtenant facilities and expenses associated with the District that were installed as part of the property development within the District and will be maintained by the City of Imperial or their designee through annual assessments namely:
• Landscaping improvements may include but are not limited to: turf, ground cover, shrubs and trees, sprinkler and irrigation systems, ornamental lighting, drainage systems, masonry walls, entryway monuments and associated appurtenances; • Storm drain basins to be maintained are located at the south side of the Wildflower development and the east end of the Paseo del Sol development; • The location of landscaped easements, including street trees, may include but are not limited to: Joshua Tree Street, La Brucherie Road and Cross Road.

Section 5: The District Assessment Engineer has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council a Report, in connection with the proposed improvements, a description of an annual inflationary adjustment that will be applied to the assessments in subsequent fiscal years and collection of assessments against lots and parcels of land within the District for FY 2026/2027 in accordance with Chapter 1, Article 4 of the Act, and the City Council did by Resolution approve such Report. Reference is hereby made to said Report for a detailed description of improvements, the boundaries of the District, and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6: The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.

Section 7: The City Council hereby declares its intention to conduct a Public Hearing concerning the improvements and the levy of assessments for the District in accordance with Chapter 2, Article 1, Section 22590 of the Act. Notice is hereby given that on Wednesday, June 17, 2026 at 7:00 p.m. the City Council will hold a Public Hearing for the District for FY 2026/2027, or as soon thereafter as feasible. The Public Hearing will be held in the City Council’s regular meeting chambers located at 220 9th Street, Imperial, California, at the time so fixed. At the hearing, all interested persons shall be afforded the opportunity to hear and be heard.

Section 8: The City Clerk shall cause notice to be given of the time and place of the Public Hearing by causing the publishing of this Resolution once in the local paper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 9: The Mayor, City Clerk, the City Manager, the City Council and such officers and employees of the City as are appropriate, are authorized and directed to execute such other documents and take such further action as shall be consistent with the intent and purpose of this Resolution.

PASSED, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

RESOLUTION NO. 2026-18

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT REGARDING THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 1; AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council has, by previous Resolution, ordered the preparation of the Fiscal Year (“FY”) 2026/2027 Annual Engineer’s Report (the “Report”) in connection with the City of Imperial Landscape Maintenance District No. 1 (the “District”), and the levy and collection of assessments against lots and parcels of land within the territory for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay the maintenance, servicing, and operation of the improvements, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and,
WHEREAS, the District Assessment Engineer has prepared and filed with the City Clerk and the City Clerk has now presented to the City Council the Engineer’s Report entitled “City of Imperial Landscape Maintenance District No. 1 (Paseo del Sol and Wildflower) Engineer’s Report Fiscal Year 2026/2027”; and,
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is preliminarily satisfied with the District, the improvements described therein, each and all of the budget items and documents as set forth therein, and is satisfied that the proposed annual assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in said Report.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, AS FOLLOWS:

Section 1: The above recitals are all true and correct.

Section 2: The Report as presented, consists of the following:
• A Description of Improvements;
• The Annual Budget (Costs and Expenses of Services, Operations and Maintenance); • The Method of Apportionment and the proposed amount to be levied and collected against each Assessor Parcel within the District for FY 2026/2027; • The District Roll containing the Levy for each Assessor Parcel Number within the District; and
• An exhibit showing the boundaries of the District.

Section 3: The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.

Section 4: The Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 5: 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, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

RESOLUTION NO. 2026-19

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF

ASSESSMENTS FOR THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION THEREWITH
WHEREAS, the City Council by previous Resolutions formed and approved maximum annual assessment rates for the City of Imperial Landscape Maintenance District No. 1 (the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and,
WHEREAS, the Act provides the City Council the authority to annually levy and collect assessments for the District on the Imperial County tax roll on behalf of the District to pay the maintenance, services, and operation of facilities and improvements related thereto, and, WHEREAS, the City Council desires to initiate proceedings for the levy and collection of annual assessments against lots and parcels of land within the District for Fiscal Year (“FY”) 2026/2027, pursuant to provisions of the Act, and,
WHEREAS, the City Council has retained Koppel & Gruber Public Finance (“K&G Public Finance”) for the purpose of preparing and filing an Engineer’s Report (the “Report”) with the City Clerk in accordance with the Act.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, AS FOLLOWS:

Section 1: The City Council hereby appoints K&G Public Finance as the District’s Assessment Engineer, and orders K&G Public Finance to prepare the Report concerning the District and the levy of assessments for FY 2026/2027, in accordance with Chapter 1, Article 4, beginning with Section 22565 of the Act.

Upon completion of the Report, said Report shall be filed with the City Clerk, who shall submit the same to the City Council for its consideration pursuant to Section 22586 of the Act.

Section 2: The improvements include but are not limited to the operation, administration, maintenance and servicing of landscaping and appurtenant facilities and expenses associated with the District that were installed as part of the property development within the District and will be maintained by the City of Imperial or their designee through annual assessments. The Report describes in more detail the items to be maintained and serviced.

Section 3: The City Council hereby determines that to provide the improvements described in Section 2 of this Resolution, it is necessary to levy and collect assessments against lots and parcels within the District.

Section 4: The City Manager of the City of Imperial is hereby authorized and directed to take any and all action necessary and appropriate in connection with the annual levy and collection of assessments for the District.

PASSED, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

City of Imperial
Landscape Maintenance District No. 1
(Paseo Del Sol and Wildflower)
Engineer’s Report
Fiscal Year 2026/2027
Report Dated: May 26, 2026

TABLE OF CONTENTS
SECTION I. OVERVIEW..................................................................................................................... 1 A. Introduction .................................................................................................................... 1 SECTION II. DESCRIPTION OF THE DISTRICT.................................................................................... 2 A. Boundaries of the District............................................................................................... 2 B. Description of the District Improvements and Services................................................. 2 C. District Boundary Map.................................................................................................... 3 SECTION III. METHOD OF APPORTIONMENT.................................................................................. 4 A. General............................................................................................................................ 4 B. Benefit Analysis............................................................................................................... 4 C. Assessment Methodology............................................................................................... 5 D. Assessment Range Formula............................................................................................ 7 SECTION IV. DISTRICT BUDGET ....................................................................................................... 9

EXHIBITS
EXHIBIT A: PRELIMINARY ASSESSMENT ROLL FOR FISCAL YEAR 2026/2027 EXHIBIT B: DISTRICT BOUNDARY MAPS

City of Imperial Landscape Maintenance District No. 1 Page 1 Engineer’s Report FY 2026/2027
SECTION I. OVERVIEW
A. INTRODUCTION
The City of Imperial (“City”) annually levies and collects special assessments in order to continue the maintenance of the improvements within the Imperial Landscape Maintenance District No. 1 (“District”). The District was formed 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 report constitutes the annual update of the Engineer’s Report (“Report”) which provides updated information regarding the budget and factors that affect the assessment.

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 as determined in the original formation Engineer’s Report.

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

Following consideration of all public comments and written protests at a noticed Public Hearing, the City Council will confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year (“FY”) 2026/2027 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.

In November 2001, the District was formed comprising of one zone of improvement, Zone 2001-01 (Wildflower). The formation was pursuant to City Council resolution following a property owner protest ballot proceeding, conducted in compliance with the provisions of Article XIIID Section 4, to approve and confirm the Maximum Assessments and an Assessment Range Formula (inflationary factor) for Zone 2001-01 (Wildflower) District. In February 2002, a second zone of improvement, Zone 2001-02 (Paseo del Sol), was annexed into the District following a similar property owner protest ballot proceeding, conducted in compliance with the provisions of Article XIIID Section 4, to approve and confirm the Zone 2001-02 (Paseo del Sol) Maximum Assessments and an Assessment Range Formula (inflationary factor). Although the City Council must consider all property owner comments or protests prior to levying an annual assessment each year, the Council may approve any proposed assessment that is less than or equal to the adjusted maximum assessment rate previously approved for each zone.

The Constitutional provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act and this Report and the method of apportionment contained herein utilize commonly accepted assessment engineering practices consistent with the Act and the provisions of the Constitution. All new or increased assessments (including any annexations) will be subject to the substantive and procedural requirements of Article XIIID Section 4.

Changes in land use or parcel subdivisions resulting in an increase to a particular parcel or group of parcels are not considered an increased assessment.

City of Imperial Landscape Maintenance District No. 1 Page 2 Engineer’s Report FY 2026/2027
SECTION II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The boundaries of the District are non-contiguous and consist of all parcels with the Zone 2001-01 (Wildflower) and Zone 2001-02 (Paseo del Sol). A map showing the boundaries of the District has been previously filed with the City Clerk and by reference is made part of this Report.

1. Zone 2001-01 (Wildflower)
Zone 2001-01 (Wildflower) is located in the west portion of the City, generally South of Joshua Tree Street and West of La Brucherie Road. Zone 2001-01 (Wildflower) consists of all assessable parcels located in the Wildflower No. 8 subdivision.

2. Zone 2001-02 (Paseo Del Sol)
Zone 2001-02 (Paseo del Sol) is located in the northeast portion of the City, generally North of Aten Road, and East of Highway 86. Zone 2001-02 (Paseo del Sol) consists of all parcels located in the Paseo del Sol subdivision.

B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES Landscape improvements provided in the District may include but are not limited to: turf, ground cover, shrubs and trees, sprinkler and irrigation systems, ornamental lighting, drainage systems, masonry walls, entryway monument, and associated appurtenances. These improvements include all necessary service; operations; administration; and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory working condition. The City utilizes the services of landscape maintenance contractors and City crews for all regularly scheduled landscape maintenance. The specific locations of improvements within each zone of the District are described in the following section.

The District provides and ensures the continued maintenance, servicing, administration, and operation of various landscape improvements and associated appurtenances located within the District.

Landscaped Easements – The location of landscaped easements, including street trees, may include, but are not limited to: Joshua Tree Street, La Brucherie Road in Zone 2001-01 (Wildflower) and Cross Road in Zone 2001-02 (Paseo del Sol).

Storm Drain Basin Maintenance – The location of the storm drain basin to be maintained by the assessments is located at the south side of the Wildflower development in Zone 2001-01 (Wildflower) and the east end of the Paseo del Sol development in Zone 2001-02 (Paseo del Sol).

The assessable parcels receive special benefit from the ongoing maintenance of the landscaping, irrigation and drainage systems within the boundaries of the District. Specific improvements include all ground cover, turf, shrubs, trees, and associated appurtenances.

The services provided include all necessary operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

City of Imperial Landscape Maintenance District No. 1 Page 3 Engineer’s Report FY 2026/2027
The District through annual assessments budgeted and reviewed each fiscal year, funds the continued maintenance of these improvements. All assessable parcels identified as being within the District, share in both the cost and the benefits of the improvements. The costs associated with the improvements are equitably spread among all benefiting parcels within the District in proportion to the benefit received. The funds collected are dispersed and used for only the operation and servicing of the District improvements.

The detailed plans and specifications for the improvements are on file in the office of the City Clerk where they are available for public inspection. The plans and specifications for the improvements are voluminous and are not bound in this Engineer’s Report but by this reference are incorporated herein and made a part of this Engineer’s Report.

C. DISTRICT BOUNDARY MAP
Assessment District boundary maps have been prepared for the Landscape Maintenance Assessment District in the format required by the 1972 Act, and are on file with the City Clerk, and, by reference, are made part of this Report. A subdivision map showing each of the parcels included within the boundaries of the District is incorporated as Exhibit “B” to this Report.

City of Imperial Landscape Maintenance District No. 1 Page 4 Engineer’s Report FY 2026/2027
SECTION 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 landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.

In addition, pursuant to Article XIIID Section 4 a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits may be assessed and the District must separate the general benefits from the special benefits. Therefore, the District assesses only for improvements that provide special benefit and any improvements considered general benefit have been eliminated from the District Assessments.

B. BENEFIT ANALYSIS

1. Special Benefits
The method of apportionment (method of assessment) is based on the premise that each assessed parcel receives benefit from the improvements maintained and funded by the assessments. Specifically, landscape improvements installed in connection with the development of these parcels. The desirability of properties within the District is enhanced by the presence of well-maintained landscaping and amenities in close proximity to those properties.

The improvements generally include landscaped parkways, entryways, and appurtenant facilities. The annual assessments outlined in this Report are based on the estimated costs to provide all necessary service, operation, administration, and maintenance required each year to keep these improvements in a healthy, vigorous, and satisfactory condition and benefit the properties. The special benefits associated with the local landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.

City of Imperial Landscape Maintenance District No. 1 Page 5 Engineer’s Report FY 2026/2027
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities. • Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District and thereby provide a special enhancement to the property.

2. General Benefits
It has been determined that the lots or parcels within this District receive unique and special benefits from the maintenance of the improvements within the District. The improvements maintained by the District were installed and constructed in connection with the development of properties within the District and were neither required nor necessarily desired by properties outside the District boundaries. It has been determined that these improvements and the ongoing maintenance of those improvements provide special benefits to the parcels within the District and no parcels outside the District area benefit from the maintenance of the improvements within the District. Therefore, there are no benefits of a general nature to properties outside the District boundaries or the public at large.

C. ASSESSMENT METHODOLOGY
Pursuant to the Act, the costs of the District may be apportioned by any formula or method, which fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated special benefits to be received by each such parcel from the improvements. The special benefit formula used within the District should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on estimated special benefit to each parcel.

This District utilizes an Equivalent Dwelling Unit (EDU) method of apportionment. The EDU method of apportionment uses the single-family residential parcel as the basic unit of assessment. The typical single-family residential parcel is assigned one (1.0) Equivalent Dwelling Unit. Every other land-use or property type is converted to EDU’s 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 typical single-family residential parcel.

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 EDU per lot or parcel. This is the base value that all other properties are compared and weighted against (i.e. Equivalent Dwelling Unit EDU).

City of Imperial Landscape Maintenance District No. 1 Page 6 Engineer’s Report FY 2026/2027
Multifamily 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 EDU per unit.

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

Vacant Multi-Residential – This land use is defined as property currently zoned for residential development, but a tentative or final tract map has not been submitted and/or approved. This land use is assessed at 1.0 EDU per acre. Parcels less than 1 acre are assigned a minimum of 1.0 EDU. Parcels over 50 acres are assigned a maximum of 50 EDU.

Exempt Parcels – This land use identifies properties that are not assessed and are assigned

0.00 EDU. 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, rights-of-way, public greenbelts and parkways; utility rights-of-ways; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed, publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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

TABLE 1
Land Use Designation
Property Type EDU Multiplier
Single Family Residential 1.000 per Unit/Lot/Parcel
Multi-family Residential 1.000 per Unit
Planned-Residential Development 1.000 per Planned Residential Lot Vacant Multi-Residential 1.000 per Acre or portion of an Acre Exempt 0.000 per Parcel
The EDU method of apportioning benefit is typically seen as the most appropriate and equitable assessment methodology for calculating benefit in 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. The following outlines the EDU applied to the various parcels and properties within this District:
• Zone 2001-01 (Wildflower) – One hundred nineteen (119) single-family residential parcels, each receiving full and equal special benefit from the improvements. These parcels are assigned an Equivalent Dwelling Unit of 1.0 EDU to reflect their special benefits.
• Zone 2001-02 (Paseo del Sol) – One hundred thirty (130) single-family residential parcels, each receiving full and equal special benefit from the improvements. These

City of Imperial Landscape Maintenance District No. 1 Page 7 Engineer’s Report FY 2026/2027
parcels are assigned an Equivalent Dwelling Unit of 1.0 EDU to reflect their special benefits.

The Total Equivalent Dwelling Units (EDU) for Zone 2001-01 (Wildflower) in FY 2026/2027 is 119 EDU’s.

The Total Equivalent Dwelling Units (EDU) for Zone 2001-02 (Paseo del Sol) in FY 2026/2027 is 130 EDU’s.

The Levy per Equivalent Dwelling Unit, or Rate, applied to each parcel is the result of dividing the total Balance to Levy for each Zone, by the sum of the Zone EDU’s, for the fiscal year. This Rate is multiplied by each parcel’s individual EDU to determine the parcel’s levy amount.

The following formulas are used to calculate the assessment for each parcel:

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

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and an 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, a property owner protest ballot proceeding was conducted pursuant to the California State Constitution Article XIIID Section 4. This property owner protest ballot proceeding includes the establishment of an initial Maximum Assessment as well as an Assessment Range Formula.

Generally, if the proposed annual assessment (levy per EDU) for the current fiscal year is less than or equal to the calculated Maximum Assessment, then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment (approved by property owners) increased each year, based upon the latest composite percentage change in the Consumer Price Index, All Urban Consumers, for the Riverside-San Bernardino-Ontario Area (“CPI”), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor.

The Engineer shall compute the percentage difference between the percentage change each year in CPI for March and the CPI for the previous March. The Engineer shall then adjust the previous maximum assessment rate by an amount not to exceed the percentage change for the upcoming fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a

City of Imperial Landscape Maintenance District No. 1 Page 8 Engineer’s Report FY 2026/2027
comparable system as approved by the City Council for determining fluctuations in the cost of living.

Beginning in the second fiscal year (FY 2002/2003), for Zone 2001-01 (Wildflower) and beginning in the second fiscal year (FY 2003/2004), for Zone 2001-02 (Paseo del Sol) 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 EDU) 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.

Although the Maximum Assessment will increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated require an increase greater than the adjusted Maximum Assessment then the assessment is considered an increased assessment. To impose an increased assessment the City must comply with the provisions of the Constitution Article XIIID Section 4(c) that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners, through the balloting process, must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

City of Imperial Landscape Maintenance District No. 1 Page 9 Engineer’s Report FY 2026/2027
SECTION IV. DISTRICT BUDGET
TABLE 2
Proposed Budget
Description
Zone 2001-01
Wildflower
Zone 2001-02
Paseo del Sol

DIRECT COSTS
Maintenance Costs, Labor and Utilities $6,700 $74,300
Capital Improvement Expenditures 51,759 0
DIRECT COSTS SUBTOTAL $58,459 $74,300

INCIDENTAL COSTS/EXPENSES
Engineering/District Administration $2,900 $6,900
Special Administration Costs 500 500
INCIDENTAL COSTS/EXPENSES $3,400 $7,400
LESS: FUNDS ON HAND $0 $(16,235)
TOTAL ASSESSMENT $61,859 $65,465

DISTRICT STATISTICS
Total Parcels 119 130
Total Parcels Levied 119 130
Total Equivalent Dwelling Units 119 130
Applied Rate per EDU $519.82 $503.60
Maximum Rate per EDU $519.83 $503.60
The Maximum Assessment per EDU for Zone 2001-01 (Wildflower) and for Zone 2001-02 (Paseo del Sol) shown above is based on the Initial Maximum Assessment and the Assessment Range Formula approved by the property owners within the District at the time of formation.

Zone 2001-01 (Wildflower): The proposed FY 2026/2027 annual assessment is $519.82 per EDU.

Zone 2001-02 (Paseo del Sol): The proposed FY 2026/2027 annual assessment is $503.60 per EDU.

EXHIBIT A

PRELIMINARY ASSESSMENT ROLL
FOR FISCAL YEAR 2026/2027
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.

The following pages contain a listing of parcels assessed within this District, along with the Zone designation and proposed assessment amounts.

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment
2001-01 064-421-001-000 551 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-002-000 555 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-003-000 559 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-004-000 563 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-005-000 567 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-006-000 571 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-007-000 575 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-008-000 579 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-009-000 583 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-010-000 582 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-011-000 578 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-012-000 574 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-013-000 570 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-014-000 566 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-015-000 562 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-016-000 558 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-017-000 554 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-018-000 550 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-019-000 551 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-020-000 555 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-021-000 559 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-022-000 563 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-023-000 567 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-024-000 571 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-025-000 575 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-026-000 579 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-027-000 583 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-028-000 582 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-029-000 578 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-030-000 574 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-031-000 570 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-032-000 566 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-033-000 562 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-034-000 558 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-035-000 554 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-036-000 550 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-037-000 551 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-038-000 555 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-039-000 559 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-040-000 563 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-041-000 567 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-042-000 571 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-043-000 575 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-044-000 579 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-421-045-000 583 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-001-000 549 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-002-000 545 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-003-000 541 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-004-000 537 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-005-000 533 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-006-000 529 MESQUITE ST RESIDENTIAL 1 1 $ 519.82

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
Prepared by Page 1 of 5

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-01 064-422-007-000 525 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-008-000 521 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-009-000 517 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-010-000 513 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-011-000 509 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-012-000 2342 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-013-000 2338 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-014-000 2334 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-422-015-000 2330 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-001-000 2328 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-002-000 2324 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-003-000 2320 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-004-000 508 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-005-000 512 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-006-000 516 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-007-000 520 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-008-000 524 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-009-000 528 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-010-000 532 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-011-000 536 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-012-000 540 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-013-000 544 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-014-000 548 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-015-000 550 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-016-000 554 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-017-000 558 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-018-000 562 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-019-000 566 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-423-020-000 570 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-001-000 521 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-002-000 525 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-003-000 529 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-004-000 533 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-005-000 537 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-006-000 541 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-007-000 545 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-008-000 549 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-009-000 548 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-010-000 544 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-011-000 540 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-012-000 536 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-013-000 532 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-014-000 528 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-015-000 524 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-016-000 520 MESQUITE ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-017-000 2343 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-018-000 2339 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-019-000 2335 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-020-000 2331 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-021-000 2329 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-022-000 2325 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 Prepared by Page 2 of 5

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-01 064-424-023-000 2321 TUMBLEWEED AVE RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-024-000 521 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-025-000 525 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-026-000 529 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-027-000 533 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-028-000 537 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-029-000 541 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-030-000 545 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-031-000 549 SILVERWOOD ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-032-000 548 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-033-000 544 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-034-000 540 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-035-000 536 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-036-000 532 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-037-000 528 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-038-000 524 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-01 064-424-039-000 520 SAGEBRUSH ST RESIDENTIAL 1 1 $ 519.82 2001-02 044-611-001-000 201 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-002-000 203 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-003-000 205 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-004-000 207 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-005-000 209 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-006-000 211 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-007-000 213 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-008-000 215 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-009-000 217 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-611-010-000 219 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-001-000 200 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-002-000 202 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-003-000 204 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-004-000 206 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-005-000 208 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-006-000 210 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-007-000 212 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-008-000 214 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-009-000 216 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-010-000 218 W ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-011-000 219 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-012-000 217 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-013-000 215 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-014-000 213 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-015-000 211 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-016-000 209 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-017-000 207 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-018-000 205 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-019-000 203 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-612-020-000 201 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-001-000 200 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-002-000 202 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-003-000 204 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-004-000 206 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 Prepared by Page 3 of 5

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-02 044-613-005-000 208 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-006-000 210 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-007-000 212 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-008-000 214 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-009-000 216 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-010-000 218 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-011-000 219 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-012-000 217 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-013-000 215 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-014-000 213 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-015-000 211 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-016-000 209 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-017-000 207 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-018-000 205 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-019-000 203 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-613-020-000 201 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-001-000 200 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-002-000 202 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-003-000 2442 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-004-000 2444 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-005-000 2446 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-006-000 2448 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-007-000 2447 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-008-000 2445 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-009-000 2443 LORETO CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-010-000 206 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-614-011-000 208 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-001-000 220 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-002-000 222 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-003-000 224 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-004-000 226 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-005-000 228 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-006-000 230 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-007-000 232 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-008-000 233 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-009-000 231 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-010-000 229 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-011-000 227 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-012-000 225 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-013-000 223 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-615-014-000 221 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-001-000 221 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-002-000 223 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-003-000 225 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-004-000 227 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-005-000 229 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-006-000 231 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-007-000 233 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-008-000 235 ACAPULCO DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-009-000 2421 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-010-000 2423 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 Prepared by Page 4 of 5

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 1
(PASEO DEL SOL AND WILDFLOWER)
FISCAL YEAR 2026/2027 TAX ROLL
2001-02 044-616-011-000 2425 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-012-000 2427 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-013-000 2429 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-014-000 2431 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-015-000 2433 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-016-000 2435 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-017-000 2437 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-018-000 2439 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-019-000 2441 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-020-000 2443 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-021-000 2445 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-022-000 2447 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-616-023-000 2449 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-001-000 220 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-002-000 222 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-003-000 224 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-004-000 226 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-005-000 228 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-006-000 230 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-007-000 232 MAZATLAN DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-008-000 233 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-009-000 231 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-010-000 229 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-011-000 227 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-012-000 225 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-013-000 223 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-617-014-000 221 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-001-000 2447 CABO SAN LUCAS AVE RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-002-000 2445 CABO SAN LUCAS AVE RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-003-000 2443 CABO SAN LUCAS AVE RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-004-000 220 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-005-000 222 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-006-000 224 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-007-000 2444 VERACRUZ CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-008-000 2446 VERACRUZ CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-009-000 2448 VERACRUZ CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-010-000 2447 VERACRUZ CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-011-000 2445 VERACRUZ CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-012-000 2443 VERACRUZ CT RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-013-000 228 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-014-000 230 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-015-000 232 SAN FELIPE DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-016-000 2444 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-017-000 2446 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 2001-02 044-618-018-000 2448 ENSENADA DR RESIDENTIAL 1 1 $ 503.60 Total Levy $127,326.58
Total Parcel Count 249
Prepared by Page 5 of 5

EXHIBIT B

DISTRICT BOUNDARY MAPS

B.9.

City Council

STAFF REPORT
Document ID: 2026-291
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: June 3, 2026
SUBJECT:

RESOLUTION OF INTENTION: IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 2 (SKY RANCH SUBDIVISIONS, ZONE 2005-03)
BACKGROUND:

The City Council will adopt these three resolutions for intent to initiate, levy an assessment for Fiscal Year (“FY”) 2026/2027, order an engineer’s report, and set a public hearing. Following the intent meeting and Adoption of the resolutions, a public hearing will be held on June 17, 2026, to take testimony and adopt resolutions to accept the engineer’s report and approve a levy for FY 2026/2027.

The proposed FY 2026/2027 annual assessment is $564.60 per EDU, which is 56.10% of the maximum assessment rate allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. Each year the assessments on individual parcels may be increased up to the Consumer Price Index.

REQUESTED ACTION:

Staff recommends that the City Council adopt the three resolutions initiating the FY 2026/2027 annual assessments.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. LSCP-MD-2_Intent-Conduct-Public-Hearing_FY2026-2027

2. LSCP-MD-2_Intent-Engineers-Report_FY2026-2027

B.9.

3. LSCP-MD-2_Intent-Initiate-Levy_FY2026-2027

4. LSCP-MD-2_Engineers-Report_FY2026-2027

RESOLUTION NO. 2026-23

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL,

CALIFORNIA, DECLARING ITS INTENTION TO CONDUCT A PUBLIC HEARING

ON THE MATTER OF ASSESSMENTS AND ORDER THE LEVY OF ASSESSMENTS FOR THE CITY OF IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 2, ZONE 2005-03 (SKY RANCH), FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council has by previous Resolution, initiated proceedings for the levy and collection of assessments against lots and parcels of land within the City of Imperial Landscape Maintenance District No. 2 (the “District”) for Fiscal Year (“FY”) 2026/2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and, WHEREAS, the Act provides for the City Council to levy and collect the annual assessments for the District on the Imperial County tax roll on behalf of the District to pay the maintenance, services, and operation of facilities and improvements related thereto; and, WHEREAS, the City Council has retained Koppel & Gruber Public Finance as the District Assessment Engineer for the Annual Levy of the District, and to prepare and file an Engineer’s Report (the “Report”) with the City Clerk in accordance with the Act, and that said Report has been prepared and filed with the City clerk and presented to the City Council.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, CALIFORNIA, AS FOLLOWS:

Section 1: The above recitals are all true and correct.

Section 2: The City Council hereby declares its intention to levy and collect assessments against lots and parcels of land within the District for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay the costs and expenses of the improvements which are described in the Report. The City Council finds that the public’s best interest requires such levy and collection.

Section 3: The territory of the District is within the boundaries and jurisdiction of the District, and the City of Imperial within the County of Imperial, State of California. The boundary map describing the District is on file with the City Clerk and is hereby incorporated by reference into this Resolution. The District is designated as the “City of Imperial Landscape District No. 2.” The boundaries of the District consist of all parcels with the Zone 2005-03 (Sky Ranch). A general description of each Zone is as follows:
• Zone 2005-03 (Sky Ranch) is located in the west portion of the City of Imperial, generally South of Industrial Way, North of Aten Road, and East of Dandelion Canal (Austen Road).

Zone 2005-03 (Sky Ranch) consists of all parcels located in the Sky Ranch subdivision within the City.

Section 4: The improvements of the District are briefly described as the operation, administration, maintenance and servicing of all landscaping improvements and appurtenant facilities and expenses associated with the District that were installed as part of the property development within the District and will be maintained by the City of Imperial or their designee through annual assessments namely:
• Landscaping improvements may include but are not limited to: turf, ground cover, shrubs and trees, sprinkler and irrigation systems, ornamental lighting, drainage systems, masonry walls, entryway monuments and associated appurtenances; • Side bars on interior street, easement along Aten Road and 9.5-acre park retention basin on the north side of Sky Ranch.

Section 5: The District Assessment Engineer has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council a Report, in connection with the proposed improvements, a description of an annual inflationary adjustment that will be applied to the assessments in subsequent fiscal years and levy and collection of assessments against lots and parcels of land within the District for FY 2026/2027 in accordance with Chapter 1, Article 4 of the Act, and the City Council did by Resolution approve such Report. Reference is hereby made to said Report for a detailed description of improvements, the boundaries of the District, and the proposed assessments upon assessable lots and parcels of land within the District.

Section 6: The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.

Section 7: The City Council hereby declares its intention to conduct a Public Hearing concerning the improvements and the levy of assessments for the District in accordance with Chapter 2, Article 1, Section 22590 of the Act. Notice is hereby given that on Wednesday, June 17, 2026 at 7:00 p.m. the City Council will hold a Public Hearing for the District for Fiscal Year 2026/2027, or as soon thereafter as feasible. The Public Hearing will be held in the City Council’s regular meeting chambers located at 220 West 9th Street, Imperial, California 92251, at the time so fixed. At the hearing, all interested persons shall be afforded the opportunity to hear and be heard.

Section 8: The City Clerk shall cause notice to be given of the time and place of the Public Hearing by causing the publishing of this Resolution once in the local paper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 9: The Mayor, City Clerk, the City Manager, the City Council and such officers and employees of the City as are appropriate, are authorized and directed to execute such other documents and take such further action as shall be consistent with the intent and purpose of this Resolution.

PASSED, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

RESOLUTION NO. 2026-24

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT REGARDING THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 2, ZONE 2005-03 (SKY RANCH); AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026/2027 WHEREAS, the City Council has, by previous Resolution, ordered the preparation of the Fiscal Year 2026/2027 Annual Engineer’s Report (the “Report”) in connection with the City of Imperial Landscape Maintenance District No. 2 (the “District”), and the levy and collection of assessments against lots and parcels of land within the territory for the Fiscal Year (“FY”) commencing July 1, 2026, and ending June 30, 2027, to pay the maintenance, servicing, and operation of the improvements, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and,
WHEREAS, the District Assessment Engineer has prepared and filed with the City Clerk and the City Clerk has now presented to the City Council the Engineer’s Report entitled “City of Imperial Landscape Maintenance District No. 2, Zone 2005-03 (Sky Ranch) Engineer’s Report Fiscal Year 2026/2027”; and,
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is preliminarily satisfied with the District, the improvements described therein, each and all of the budget items and documents as set forth therein, and is satisfied that the proposed annual assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements, operation, administration, maintenance and services to be performed within the District, as set forth in said Report.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, CALIFORNIA, AS FOLLOWS:

Section 1: The above recitals are all true and correct.

Section 2: The Report as presented, consists of the following:
• A Description of Improvements;
• The Annual Budget (Costs and Expenses of Services, Operations and Maintenance); • The Method of Apportionment and the proposed amount to be levied and collected against each Assessor Parcel within the District for FY 2026/2027; • The District Roll containing the Levy for each Assessor Parcel Number within the District; and
• An exhibit showing the boundaries of the District.

Section 3: The District and the associated assessments as outlined in the Engineer’s Report are in compliance with the provisions of California Constitution Article XIIID.

Section 4: The Report is hereby approved on a preliminary basis and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 5: 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, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

RESOLUTION NO. 2026-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IMPERIAL,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF

ASSESSMENTS FOR THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 2, ZONE 2005-3 (SKY RANCH) FOR FISCAL YEAR 2026/2027; AND ORDERING THE PREPARATION OF AN ENGINEER’S REPORT IN CONNECTION THEREWITH WHEREAS, the City Council by previous Resolutions formed and approved maximum annual assessment rates for the City of Imperial Landscape Maintenance District No. 2 (the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (the “Act”); and,
WHEREAS, the Act provides the City Council the authority to annually levy and collect assessments for the District on the Imperial County tax roll on behalf of the District to pay the maintenance, services, and operation of facilities and improvements related thereto, and, WHEREAS, the City Council desires to initiate proceedings for the levy and collection of annual assessments against lots and parcels of land within the District for Fiscal Year (“FY”) 2026/2027 pursuant to provisions of the Act, and,
WHEREAS, the City Council has retained Koppel & Gruber Public Finance (“K&G Public Finance”) for the purpose of preparing and filing an Engineer’s Report (the “Report”) with the City Clerk in accordance with the Act.

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL OF THE CITY OF IMPERIAL, CALIFORNIA, AS FOLLOWS:

Section 1: The City Council hereby appoints K&G Public Finance as the District Assessment Engineer, and orders K&G Public Finance to prepare the Report concerning the District and the levy of assessments for FY 2026/2027, in accordance with Chapter 1, Article 4, beginning with Section 22565 of the Act.

Upon completion of the Report, said Report shall be filed with the City Clerk, who shall submit the same to the City Council for its consideration pursuant to Section 22586 of the Act.

Section 2: The improvements include but are not limited to the operation, administration, maintenance and servicing of landscaping and appurtenant facilities and expenses associated with the District that were installed as part of the property development within the District and will be maintained by the City of Imperial or their designee through annual assessments. The Report describes in more detail the items to be maintained and serviced.

Section 3: The City Council hereby determines that to provide the improvements described in Section 2 of this Resolution, it is necessary to levy and collect assessments against lots and parcels within the District.

Section 4: The City Manager of the City of Imperial is hereby authorized and directed to take any and all action necessary and appropriate in connection with the annual levy and collection of assessments for the District.

PASSED, APPROVED AND ADOPTED this 3rd day of June, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Mayor
ATTEST:

City Clerk

City of Imperial
Landscape Maintenance District No. 2
(Sky Ranch)
Engineer’s Report
Fiscal Year 2026/2027
Report Dated: May 26, 2026

TABLE OF CONTENTS
SECTION I. OVERVIEW..................................................................................................................... 1 A. Introduction .................................................................................................................... 1 SECTION II. DESCRIPTION OF THE DISTRICT.................................................................................... 2 A. Boundaries of the District............................................................................................... 2 B. Description of the District Improvements and Services................................................. 2 C. District Boundary Map.................................................................................................... 3 SECTION III. METHOD OF APPORTIONMENT.................................................................................. 4 A. General............................................................................................................................ 4 B. Benefit Analysis............................................................................................................... 4 C. Assessment Methodology............................................................................................... 5 D. Assessment Range Formula............................................................................................ 7 SECTION IV. DISTRICT BUDGET ....................................................................................................... 9 A. Direct Costs..................................................................................................................... 9 B. Administration Costs....................................................................................................... 9

EXHIBITS
EXHIBIT A: PRELIMINARY ASSESSMENT ROLL FOR FISCAL YEAR 2026/2027 EXHIBIT B: DISTRICT BOUNDARY MAPS

City of Imperial Landscape Maintenance District No. 2 Page 1 Engineer’s Report FY 2026/2027
SECTION I. OVERVIEW
A. INTRODUCTION
The City of Imperial (“City”) annually levies and collects special assessments in order to continue the maintenance of the improvements within the Imperial Landscape Maintenance District No. 2 (“District”). The District was formed 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 report constitutes the annual update of the Engineer’s Report (“Report”) which provides updated information regarding the budget and factors that affect the assessment. 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 as determined in the original formation Engineer’s Report.

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

Following consideration of all public comments and written protests at a noticed Public Hearing, the City Council will confirm the Report as submitted or amended and order the levy and collection of assessments for Fiscal Year (“FY”) 2026/2027 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.

In September 2005, the District was formed comprising of one zone of improvement, Zone 2005-03 (Sky Ranch). The formation was pursuant to City Council resolution following a property owner protest ballot proceeding, conducted in compliance with the provisions of Article XIIID Section 4, to approve and confirm the Maximum Assessments and an Assessment Range Formula (inflationary factor). Although the City Council must consider all property owner comments or protests prior to levying an annual assessment each year, the Council may approve any proposed assessment that is less than or equal to the adjusted maximum assessment rate previously approved for each zone.

The Constitutional provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act and this Report and the method of apportionment contained herein utilize commonly accepted assessment engineering practices consistent with the Act and the provisions of the Constitution. All new or increased assessments (including any annexations) will be subject to the substantive and procedural requirements of Article XIIID Section 4. Changes in land use or parcel subdivisions resulting in an increase to a particular parcel or group of parcels are not considered an increased assessment.

City of Imperial Landscape Maintenance District No. 2 Page 2 Engineer’s Report FY 2026/2027
SECTION II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The boundaries of the District consist of all parcels with the Zone 2005-03 (Sky Ranch). A map showing the boundaries of the District has been previously filed with the City Clerk and by reference is made part of this Report.

Zone 2005-03 (Sky Ranch): Zone 2005-03 (Sky Ranch) is located in the west portion of the City, generally south of Industry Way, north of Aten Road, and east of the Dandelion Canal (Austin Road). Zone 2005-03 consists of all assessable parcels located in the Sky Ranch subdivision.

B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES Landscape improvements provided in the District may include but are not limited to: turf, ground cover, shrubs and trees, sprinkler and irrigation systems, ornamental lighting, drainage systems, masonry walls, entryway monument, and associated appurtenances. These improvements include all necessary service; operations; administration; and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory working condition. The City utilizes the services of landscape maintenance contractors and City crews for all regularly scheduled landscape maintenance. The specific locations of improvements within each zone of the District are described in the following section.

The District provides and ensures the continued maintenance, servicing, administration, and operation of various landscape improvements and associated appurtenances located within the District.

Landscaped Easements – The location of landscaped easements, including street trees, may include, but are not limited to: sidebars on interior streets, easements along Aten Road and a

9.5-acre park retention basin on the north side of the development.

The assessable parcels receive special benefit from the ongoing maintenance of the landscaping, irrigation and drainage systems within the boundaries of the District. Specific improvements include all ground cover, turf, shrubs, trees, and associated appurtenances. The services provided include all necessary operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

The District through annual assessments budgeted and reviewed each fiscal year, funds the continued maintenance of these improvements. All assessable parcels identified as being within the District, share in both the cost and the benefits of the improvements. The costs associated with the improvements are equitably spread among all benefiting parcels within the District in proportion to the benefit received. The funds collected are dispersed and used for only the operation and servicing of the District improvements.

The detailed plans and specifications for the improvements are on file in the office of the City Clerk where they are available for public inspection. The plans and specifications for the improvements are voluminous and are not bound in this Engineer’s Report but by this reference are incorporated herein and made a part of this Engineer’s Report.

City of Imperial Landscape Maintenance District No. 2 Page 3 Engineer’s Report FY 2026/2027
C. DISTRICT BOUNDARY MAP
Assessment District boundary maps have been prepared for the Landscape Maintenance Assessment District in the format required by the 1972 Act, and are on file with the City Clerk, and, by reference, are made part of this Report. A subdivision map showing each of the parcels included within the boundaries of the District and subject to the annual assessment charge is incorporated as Exhibit “B” to this Report.

City of Imperial Landscape Maintenance District No. 2 Page 4 Engineer’s Report FY 2026/2027
SECTION 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 landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.

In addition, pursuant to Article XIIID Section 4 a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits may be assessed and the District must separate the general benefits from the special benefits. Therefore, the District assesses only for improvements that provide special benefit and any improvements considered general benefit have been eliminated from the District Assessments.

B. BENEFIT ANALYSIS

1. Special Benefits
The method of apportionment (method of assessment) is based on the premise that each assessed parcel receives benefit from the improvements maintained and funded by the assessments. Specifically, landscape improvements installed in connection with the development of these parcels. The desirability of properties within the District is enhanced by the presence of well-maintained landscaping and amenities in close proximity to those properties.

The improvements generally include landscaped parkways, entryways, and appurtenant facilities. The annual assessments outlined in this Report are based on the estimated costs to provide all necessary service, operation, administration, and maintenance required each year to keep these improvements in a healthy, vigorous, and satisfactory condition and benefit the properties. The special benefits associated with the local landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.

City of Imperial Landscape Maintenance District No. 2 Page 5 Engineer’s Report FY 2026/2027
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities. • Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District and thereby provide a special enhancement to the property.

2. General Benefits
It has been determined that the lots or parcels within this District receive unique and special benefits from the maintenance of the improvements within the District. The improvements maintained by the District were installed and constructed in connection with the development of properties within the District and were neither required nor necessarily desired by properties outside the District boundaries. It has been determined that these improvements and the ongoing maintenance of those improvements provide special benefits to the parcels within the District and no parcels outside the District area benefit from the maintenance of the improvements within the District. Therefore, there are no benefits of a general nature to properties outside the District boundaries or the public at large.

C. ASSESSMENT METHODOLOGY
Pursuant to the Act, the costs of the District may be apportioned by any formula or method, which fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated special benefits to be received by each such parcel from the improvements. The special benefit formula used within the District should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on estimated special benefit to each parcel.

This District utilizes an Equivalent Dwelling Unit (EDU) method of apportionment. The EDU method of apportionment uses the single-family residential parcel as the basic unit of assessment. The typical single-family residential parcel is assigned one (1.0) Equivalent Dwelling Unit. Every other land-use or property type is converted to EDU’s 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 typical single-family residential parcel.

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 EDU per lot or parcel. This is the base value that all other properties are compared and weighted against (i.e. Equivalent Dwelling Unit EDU).

City of Imperial Landscape Maintenance District No. 2 Page 6 Engineer’s Report FY 2026/2027
Multifamily 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 EDU per unit.

Planned-Residential Development – This land use is defined as any property not fully subdivided with a specific number of proposed residential lots to be developed on the parcel.

This land use type is assessed at 1.0 EDU per planned (proposed) residential lot.

Vacant Multi-Residential – This land use is defined as property currently zoned for residential development, but a tentative or final tract map has not been submitted and/or approved.

This land use is assessed at 1.0 EDU per acre. Parcels less than 1 acre are assigned a minimum of 1.0 EDU. Parcels over 50 acres are assigned a maximum of 50 EDU.

Exempt Parcels – This land use identifies properties that are not assessed and are assigned

0.00 EDU. 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, rights-of-way, public greenbelts and parkways; utility rights-of-ways; common areas, sliver parcels and bifurcated lots or any other property that cannot be developed, publicly owned properties that are part of the District improvements or that have little or no improvement value. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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

TABLE 1
Land Uses and Equivalent Dwelling Units (EDU)
Property Type EDU Multiplier
Single Family Residential 1.000 per Unit/Lot/Parcel
Multi-Family Residential 1.000 per Unit
Planned-Residential Development 1.000 per Planned Residential Lot Vacant Multi-Residential 1.000 per Acre or portion thereof Exempt 0.000 per Parcel
The EDU method of apportioning benefit is typically seen as the most appropriate and equitable assessment methodology for calculating benefit in 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. The following outlines the EDU applied to the various parcels and properties within this District:
• Zone 2005-03 (Sky Ranch) – Four hundred forty-nine (449) single-family residential parcels, each receiving full and equal special benefit from the improvements. These parcels are assigned an Equivalent Dwelling Unit of 1.0 EDU to reflect their special benefits.

The Total Equivalent Dwelling Units (EDU) for Zone 2005-03 (Sky Ranch) in FY 2026/2027 is 449 EDU’s.

City of Imperial Landscape Maintenance District No. 2 Page 7 Engineer’s Report FY 2026/2027
The Levy per Equivalent Dwelling Unit, or Rate, applied to each parcel is the result of dividing the total Balance to Levy for each Zone, by the sum of the Zone EDU’s, for the fiscal year. This Rate is multiplied by each parcel’s individual EDU to determine the parcel’s levy amount.

The following formulas are used to calculate the assessment for each parcel:

Formula
Total Balance to Levy / Total EDU = Levy per EDU
Parcel EDU x Levy per EDU = Parcel Levy Amount
D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law.

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

The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and an 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, a property owner protest ballot proceeding was conducted pursuant to the California State Constitution Article XIIID Section 4. This property owner protest ballot proceeding includes the establishment of an initial Maximum Assessment as well as an Assessment Range Formula.

Generally, if the proposed annual assessment (levy per EDU) for the current fiscal year is less than or equal to the calculated Maximum Assessment, then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment (approved by property owners) increased each year, based upon the latest composite percentage change in the Consumer Price Index, All Urban Consumers, for the Riverside-San Bernardino-Ontario Area (“CPI”), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor.

The Engineer shall compute the percentage difference between the percentage change each year in CPI for March and the CPI for the previous March. The Engineer shall then adjust the previous maximum assessment rate by an amount not to exceed the percentage change for the upcoming fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.

Beginning in the second fiscal year (FY 2006/2007), for Zone 2005-03 (Sky Ranch) 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 EDU) less than or equal to this Maximum Assessment is not

City of Imperial Landscape Maintenance District No. 2 Page 8 Engineer’s Report FY 2026/2027
considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior fiscal year.

Although the Maximum Assessment will increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated require an increase greater than the adjusted Maximum Assessment then the assessment is considered an increased assessment. To impose an increased assessment the City must comply with the provisions of the Constitution Article XIIID Section 4(c) that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners, through the balloting process, must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

City of Imperial Landscape Maintenance District No. 2 Page 9 Engineer’s Report FY 2026/2027
SECTION IV. DISTRICT BUDGET
The following is a brief description of the costs associated with the improvements and services to be funded through the District.

A. DIRECT COSTS

1. Maintenance Costs/Labor
This includes all regular scheduled labor, contractors and general maintenance costs including wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.

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

3. Equipment and Supplies
This item includes all materials, supplies, and equipment required to operate, maintain, and ensure the satisfactory condition of all improvements and appurtenant facilities.

4. Repair and Miscellaneous Expenses
Includes repairs to the improvements and faculties that are not included in the yearly maintenance costs. These costs may include repair of damaged amenities due to storms, vandalism, etc. Also included may be planned upgrades or replacement of improvements and equipment that provides a direct benefit to the District.

B. ADMINISTRATION COSTS

1. District Administration
This item may include all or a portion of the administration 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. This item also includes the costs associated with professionals to provide administrative, legal, or engineering services specific to the District.

2. County Administration Fee
This is the cost to the District for the County to collect assessments on the annual property tax roll.

City of Imperial Landscape Maintenance District No. 2 Page 10 Engineer’s Report FY 2026/2027
TABLE 2
Proposed Budget
Description
Zone 2001-03
Sky Ranch

DIRECT COSTS
Maintenance Costs and Labor $128,500
Capital Improvement Expenditures 101,005
DIRECT COSTS SUBTOTAL $229,505

INCIDENTAL COSTS/EXPENSES
District Administration $23,500
Special Administration Costs 500
INCIDENTAL COSTS/EXPENSES $24,000
LESS: FUNDS ON HAND $0
TOTAL ASSESSMENT $253,505

DISTRICT STATISTICS
Total Parcels 449
Total Parcels Levied 449
Total Equivalent Dwelling Units 449
Applied Rate per EDU $564.60
Maximum Rate per EDU $1,006.43
The proposed FY 2026/2027 annual assessment is $564.60 per EDU.

EXHIBIT A

PRELIMINARY ASSESSMENT ROLL
FOR FISCAL YEAR 2026/2027
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.

The following pages contain a listing of parcels assessed within this District, along with the Zone designation and proposed assessment amounts.

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment
2005-03 064-311-001-000 668 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-002-000 670 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-003-000 672 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-004-000 674 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-005-000 676 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-006-000 678 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-007-000 680 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-008-000 682 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-009-000 683 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-010-000 681 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-011-000 679 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-012-000 677 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-013-000 675 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-014-000 673 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-015-000 671 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-016-000 669 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-017-000 667 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-018-000 668 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-019-000 670 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-020-000 672 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-021-000 674 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-022-000 676 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-023-000 678 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-024-000 680 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-025-000 682 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-026-000 683 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-027-000 681 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-028-000 679 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-029-000 677 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-030-000 675 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-031-000 673 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-032-000 671 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-033-000 669 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-034-000 667 MC CARRAN CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-035-000 668 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-036-000 670 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-037-000 672 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-038-000 674 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-039-000 676 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-040-000 678 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-041-000 680 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-042-000 682 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-311-043-000 684 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-001-000 2458 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-002-000 2456 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-003-000 2454 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-004-000 2452 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-005-000 2450 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-006-000 2448 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-007-000 2447 EARHART AVE RESIDENTIAL 1 1 $ 564.60

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
Prepared by Page 1 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-312-008-000 2449 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-009-000 2451 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-010-000 2453 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-011-000 2455 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-012-000 2457 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-013-000 2459 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-014-000 2458 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-015-000 2456 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-016-000 2454 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-017-000 2452 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-018-000 2450 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-019-000 2448 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-020-000 2447 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-021-000 2449 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-022-000 2451 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-023-000 2453 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-024-000 2455 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-025-000 2457 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-026-000 2459 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-027-000 2458 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-028-000 2456 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-029-000 2454 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-030-000 2452 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-031-000 2450 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-032-000 2448 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-033-000 2447 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-034-000 2449 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-035-000 2451 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-036-000 2453 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-037-000 2455 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-038-000 2457 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-039-000 2459 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-040-000 2458 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-041-000 2456 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-042-000 2454 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-043-000 2452 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-044-000 2450 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-045-000 2448 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-046-000 2447 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-047-000 2449 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-048-000 2451 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-049-000 2453 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-050-000 2455 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-051-000 2457 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-312-052-000 2459 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-001-000 2461 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-002-000 2463 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-003-000 2465 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-004-000 2467 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-005-000 2469 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 Prepared by Page 2 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-314-006-000 2471 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-007-000 2473 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-008-000 2475 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-009-000 2476 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-010-000 2474 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-011-000 2472 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-012-000 2470 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-013-000 2468 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-014-000 2466 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-015-000 2464 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-016-000 2462 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-017-000 2460 STAPLETON AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-018-000 2461 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-019-000 2463 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-020-000 2465 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-021-000 2467 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-022-000 2469 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-023-000 2471 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-024-000 2473 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-025-000 2475 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-026-000 2476 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-027-000 2474 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-028-000 2472 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-029-000 2470 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-030-000 2468 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-031-000 2466 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-032-000 2464 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-033-000 2462 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-034-000 2460 O'HARE AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-035-000 2461 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-036-000 2463 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-037-000 2465 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-038-000 2467 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-039-000 2469 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-040-000 2471 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-041-000 2473 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-042-000 2475 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-043-000 2476 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-044-000 2474 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-045-000 2472 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-046-000 2470 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-047-000 2468 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-048-000 2466 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-049-000 2464 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-050-000 2462 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-051-000 2460 LA GUARDIA AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-052-000 2461 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-053-000 2463 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-054-000 2465 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-055-000 2467 EARHART AVE RESIDENTIAL 1 1 $ 564.60 Prepared by Page 3 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-314-056-000 2469 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-057-000 2471 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-058-000 2473 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-059-000 2475 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-060-000 2476 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-062-000 2472 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-063-000 2470 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-064-000 2468 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-065-000 2466 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-066-000 2464 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-067-000 2462 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-068-000 2460 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-314-073-000 2474 EARHART AVE RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-014-000 625 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-015-000 623 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-016-000 621 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-017-000 619 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-018-000 617 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-019-000 615 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-020-000 613 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-021-000 611 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-022-000 609 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-023-000 607 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-033-000 2464 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-034-000 2462 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-035-000 2460 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-036-000 2458 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-037-000 2456 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-038-000 2454 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-039-000 2452 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-040-000 2450 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-041-000 2448 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-045-000 2440 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-046-000 2442 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-047-000 2444 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-315-048-000 2446 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-001-000 624 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-002-000 622 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-003-000 620 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-004-000 618 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-005-000 616 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-006-000 614 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-007-000 612 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-008-000 610 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-009-000 608 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-010-000 606 BOLEY FIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-011-000 607 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-012-000 609 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-013-000 611 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-014-000 613 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 Prepared by Page 4 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-316-015-000 615 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-016-000 617 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-017-000 619 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-018-000 621 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-019-000 623 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-316-020-000 625 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-001-000 624 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-002-000 622 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-003-000 620 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-004-000 618 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-005-000 616 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-006-000 614 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-007-000 612 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-008-000 610 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-009-000 608 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-010-000 606 MC CARRAN DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-011-000 607 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-012-000 609 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-013-000 611 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-014-000 613 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-015-000 615 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-016-000 617 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-017-000 619 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-018-000 621 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-019-000 623 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-317-020-000 625 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-001-000 624 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-002-000 622 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-003-000 620 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-004-000 618 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-005-000 616 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-006-000 614 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-007-000 612 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-008-000 610 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-009-000 608 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-010-000 606 FLYING CLOUD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-011-000 607 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-012-000 609 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-013-000 611 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-014-000 613 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-015-000 615 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-016-000 617 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-017-000 619 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-018-000 621 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-019-000 623 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-318-020-000 625 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-001-000 624 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-002-000 622 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-003-000 620 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-004-000 618 DULLES DR RESIDENTIAL 1 1 $ 564.60 Prepared by Page 5 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-319-005-000 616 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-006-000 614 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-007-000 612 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-008-000 610 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-009-000 608 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-010-000 606 DULLES DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-011-000 607 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-012-000 609 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-013-000 611 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-014-000 613 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-015-000 615 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-016-000 617 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-017-000 619 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-018-000 621 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-019-000 623 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-319-020-000 625 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-001-000 668 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-002-000 670 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-003-000 672 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-004-000 674 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-005-000 676 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-006-000 678 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-007-000 680 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-009-000 683 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-010-000 681 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-011-000 679 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-012-000 677 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-013-000 675 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-014-000 673 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-015-000 671 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-016-000 669 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-017-000 667 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-018-000 668 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-019-000 670 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-020-000 672 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-021-000 674 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-022-000 676 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-023-000 678 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-024-000 680 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-025-000 682 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-026-000 683 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-027-000 681 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-028-000 679 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-029-000 677 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-030-000 675 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-031-000 673 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-032-000 671 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-033-000 669 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-034-000 667 KITTY HAWK CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-035-000 668 DULLES CT W RESIDENTIAL 1 1 $ 564.60 Prepared by Page 6 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-321-036-000 670 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-037-000 672 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-038-000 674 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-039-000 676 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-040-000 678 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-041-000 680 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-042-000 682 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-043-000 683 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-044-000 681 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-045-000 679 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-046-000 677 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-047-000 675 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-048-000 673 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-049-000 671 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-050-000 669 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-051-000 667 DULLES CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-321-054-000 682 SKY VIEW CT W RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-001-000 2438 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-002-000 2436 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-003-000 2434 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-004-000 2432 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-005-000 2430 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-006-000 2428 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-007-000 2426 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-008-000 2424 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-009-000 2425 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-010-000 2427 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-011-000 2429 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-012-000 2431 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-013-000 2433 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-014-000 2435 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-015-000 2437 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-016-000 2439 EARHART CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-017-000 2438 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-018-000 2436 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-019-000 2434 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-020-000 2432 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-021-000 2430 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-022-000 2428 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-023-000 2426 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-024-000 2424 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-025-000 2423 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-026-000 2425 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-027-000 2427 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-028-000 2429 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-029-000 2431 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-030-000 2433 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-031-000 2435 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-032-000 2437 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-033-000 2439 LA GUARDIA CT RESIDENTIAL 1 1 $ 564.60 Prepared by Page 7 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-322-034-000 2438 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-035-000 2436 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-036-000 2434 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-037-000 2432 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-038-000 2430 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-039-000 2428 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-040-000 2426 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-041-000 2424 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-042-000 2423 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-043-000 2425 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-044-000 2427 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-045-000 2429 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-046-000 2431 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-047-000 2433 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-048-000 2435 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-049-000 2437 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-050-000 2439 O'HARE CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-051-000 2438 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-052-000 2436 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-053-000 2434 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-054-000 2432 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-055-000 2430 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-056-000 2428 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-057-000 2426 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-058-000 2424 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-059-000 2423 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-060-000 2425 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-063-000 2431 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-064-000 2433 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-065-000 2435 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-066-000 2437 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-067-000 2439 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-068-000 2427 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-322-069-000 2429 STAPLETON CT RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-001-000 624 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-002-000 622 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-003-000 620 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-004-000 618 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-005-000 616 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-006-000 614 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-007-000 612 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-008-000 610 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-009-000 608 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-010-000 606 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-011-000 604 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-012-000 602 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-013-000 2414 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-014-000 2416 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-015-000 2418 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-016-000 2420 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 Prepared by Page 8 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
2005-03 064-324-017-000 2422 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-018-000 2424 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-019-000 2426 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-020-000 2428 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-021-000 2430 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-022-000 2432 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-023-000 2434 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-024-000 2436 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-324-025-000 2438 SKY HARBOR WAY RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-001-000 625 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-002-000 623 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-003-000 621 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-004-000 619 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-005-000 617 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-006-000 615 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-007-000 613 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-008-000 611 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-009-000 609 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-010-000 607 SKY VIEW DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-011-000 606 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-012-000 608 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-013-000 610 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-014-000 612 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-015-000 614 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-016-000 616 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-017-000 618 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-018-000 620 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-019-000 622 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-325-020-000 624 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-001-000 625 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-002-000 623 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-003-000 621 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-004-000 619 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-005-000 617 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-006-000 615 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-007-000 613 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-008-000 611 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-009-000 609 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-010-000 607 KITTY HAWK DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-011-000 606 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-012-000 608 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-013-000 610 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-014-000 612 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-015-000 614 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-016-000 616 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-017-000 618 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-018-000 620 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-019-000 622 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 2005-03 064-326-020-000 624 SHEFFIELD DR RESIDENTIAL 1 1 $ 564.60 Prepared by Page 9 of 10

Zone APN Situs Address
Land Use
Code
Residential
Units EDU Assessment

CITY OF IMPERIAL
LANDSCAPE MAINTENANCE DISTRICT NO. 2
(SKY RANCH)
FISCAL YEAR 2026/2027 TAX ROLL
Total Levy $ 253,505.40
Total Parcel Count 449
Prepared by Page 10 of 10

EXHIBIT B

DISTRICT BOUNDARY MAPS

B.10.

RESOLUTION NO. 2026-26

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

IMPERIAL, CALIFORNIA, DECLARING THE MONTH OF
JUNE AS MEN’S MENTAL HEALTH MONTH IN THE CITY OF

IMPERIAL
WHEREAS, mental health is essential to the overall well-being, productivity, and quality of life of all individuals and families within the community; and WHEREAS, men throughout the United States often face unique social and cultural pressures that discourage open discussions about mental health challenges and emotional well-being; and WHEREAS, many men experiencing depression, anxiety, trauma, stress, substance abuse, and other mental health conditions may avoid seeking professional help due to stigma or lack of awareness; and
WHEREAS, according to national mental health organizations, men are statistically less likely to seek mental health treatment and are disproportionately affected by suicide and untreated mental health conditions; and
WHEREAS, increasing public awareness, education, early intervention, and access to support services can help reduce stigma and encourage individuals to seek assistance when needed; and WHEREAS, the City of Imperial recognizes the importance of supporting initiatives that promote mental wellness, resilience, recovery, and community-based mental health resources for men, youth, veterans, families, and all residents; and
WHEREAS, the Rotary Club of Calexico and the Rotary Action Group on Mental Health Initiatives – District 5340 are working throughout the Imperial Valley to promote awareness and advocacy during Men’s Mental Health Month;
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Imperial hereby declares the month of June as “Men’s Mental Health Month” in the City of Imperial and encourages residents, organizations, healthcare providers, schools, businesses, and community leaders to support efforts that promote mental health awareness, education, and access to care.

BE IT FURTHER RESOLVED that the City Council encourages all residents to help eliminate the stigma surrounding mental health and foster a compassionate and supportive community for those facing mental health challenges.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Imperial, California, this ___ day of June, 2026.

Mayor, City of Imperial

B.10.

ATTEST:

City Clerk
APPROVED AS TO FORM:

City Attorney

C.1.

City Council

STAFF REPORT
Document ID: 2026-299
Category: Action Item
Department: Community Development
Department Head: Othon Mora, Community Development Director Meeting Date: June 3, 2026
SUBJECT:

APPROVE A TEMPORARY MORATORIUM ON THE APPROVAL OF CERTAIN

EMERGING HIGH-ENERGY INDUSTRIAL AND TECHNOLOGY USES, INCLUDING

DATA CENTERS, BATTERY ENERGY STORAGE SYSTEMS, AND SIMILAR UTILITY-INTENSIVE INDUSTRIAL OR TECHNOLOGICAL USES.

BACKGROUND:

A 250 MW data center was previously proposed within the City of Imperial. During preliminary review of the project, City staff determined the proposed use was not clearly permitted by right under the City’s existing zoning regulations and would likely require either a Zoning Code amendment or a Similarity of Use determination. Staff further determined that environmental review under the California Environmental Quality Act (“CEQA”) would be required to evaluate potential project impacts, including but not limited to energy demand, water consumption, noise generation, traffic, backup generator emissions, and air quality impacts. The proposed project was subsequently voluntarily withdrawn from consideration.

Additionally, a separate 330 MW large-scale data center project has been proposed within the unincorporated County of Imperial and is currently being processed as a use permitted by right with a claimed exemption from the California Environmental Quality Act (“CEQA”). The proposed project site is located within the City of Imperial Sphere of Influence and within an area designated as “-U, Urban Overlay” under the County of Imperial zoning ordinances.

Due to the project’s proximity to incorporated areas of the City of Imperial, including nearby residential neighborhoods, schools, and public facilities, the City Council finds that such uses may directly and indirectly impact the public health, safety, and welfare of City residents. Potential impacts associated with emerging high-energy industrial and technology uses include substantial utility demand, infrastructure constraints, hazardous materials concerns, emergency response considerations, noise, air quality impacts, and land use compatibility issues.

The City’s current Zoning Ordinance does not contain specific operational standards,

C.1.
locational criteria, development regulations, or performance standards applicable to data centers, battery energy storage systems, and similar utility-intensive uses. As such, additional study and evaluation are necessary to determine appropriate development standards and land use regulations for these emerging uses.

Discussion:

Government Code Section 65858 authorizes the City Council to adopt an Interim Urgency Ordinance prohibiting uses that may conflict with contemplated zoning regulations when there is a current and immediate threat to the public health, safety, or welfare.

Staff believes the approval of additional permits for these emerging uses prior to the development of appropriate regulations could result in the following potential impacts:
• Significant electrical infrastructure demand;
• Potential fire and thermal runaway risks associated with battery storage systems; • Hazardous materials and emergency response concerns;
• Noise and air quality impacts from backup generators and cooling systems; • Water consumption associated with industrial cooling operations; • Land use incompatibility with adjacent uses;
• Insufficient development standards related to setbacks, screening, and operational performance;
• Unknown cumulative impacts on City infrastructure and public services.

The proposed Interim Urgency Ordinance would temporarily prohibit the approval of the following uses:
• Data Centers;
• High-Performance Computing Facilities;
• Battery Energy Storage Systems (BESS);
• Large-Scale Utility Support Facilities;
• Similar high-energy industrial or technology uses as determined by the Community Development Director.

The moratorium would apply to applications for:
• Conditional Use Permits;
• Site Plan Review;
• Building Permits;
• Business Licenses;
• Any discretionary or ministerial approvals associated with the establishment of such uses.

The proposed ordinance would remain in effect for 45 days unless extended by the City Council pursuant to Government Code Section 65858.

C.1.

During the moratorium period, staff would:
• Conduct research regarding industry standards and best practices; • Coordinate with utility providers and emergency response agencies; • Evaluate zoning and development standards from other jurisdictions; • Prepare recommendations for permanent zoning regulations.

Discussion/CEQA Analysis
The proposed Interim Urgency Ordinance is exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3), as the action will not result in a direct or reasonably foreseeable physical change in the environment and can be seen with certainty that there is no possibility the activity may have a significant effect on the environment.

FISCAL IMPACT:

N/a
REQUESTED ACTION:

Adopt Interim Urgency Ordinance No. 834 AN URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IMPERIAL ESTABLISHING A TEMPORARY 45-DAY

MORATORIUM ON THE APPROVAL OF CERTAIN EMERGING HIGH-ENERGY

INDUSTRIAL AND TECHNOLOGY USES, INCLUDING DATA CENTERS, BATTERY

ENERGY STORAGE SYSTEMS, AND SIMILAR UTILITY INTENSIVE INDUSTRIAL

OR TECHNOLOGICAL USES, PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 65858, while the City studies potential zoning regulations and development standards.

CITY MANAGER RECOMMENDATION:

Approve as requested.

Attachments:

1. Ordinance No. 834_ Temporary Moratorium

ORDINANCE NO. 834

AN URGENCY ORDINANCE OF THE CITY COUNCIL OF THE CITY OF IMPERIAL

ESTABLISHING A TEMPORARY MORATORIUM ON THE APPROVAL OF

CERTAIN EMERGING HIGH-ENERY INDUSTRIAL AND TECHNOLOGY USES,

INCLUDING DATA CENTERS, BATTERY ENERGY STORAGE SYSTEMS, AND

SIMILAR UTILITY INTENSIVE INDUSTRIAL OR TECHNOLOGICAL USES, PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTION 65858
The City Council of the City of Imperial does ordain as follows:

SECTION 24.100:

A. Findings.

A. The City of Imperial has recently experienced increasing development interest involving emerging industrial and technology-related land uses, including Data Centers, Battery Energy Storage Systems (BESS), and similar utility-intensive or technological uses.

B. Such uses may involve substantial electrical demand, hazardous materials, fire and thermal runaway risks, emergency response concerns, backup generator emissions, excessive noise, water consumption, infrastructure impacts, and land use compatibility concerns.

C. The City’s current Zoning Ordinance does not contain specific development standards, operational requirements, locational criteria, or performance standards governing such uses.

D. The City Council finds that the approval of additional permits or entitlements for such uses without adequate study and regulation would result in a current and immediate threat to the public health, safety, and welfare.

E. Pursuant to California Government Code Section 65858, the City Council desires to temporarily prohibit the establishment, expansion, or approval of such uses while the City studies appropriate zoning regulations and development standards.

F. This urgency ordinance is necessary to preserve the public health, safety, and welfare and shall take effect immediately upon adoption.

B. Temporary Moratorium on Certain Emerging Industrial and Technology Uses.

A. Prohibited Uses.

The following uses are hereby temporarily prohibited within all zoning districts of the City of Imperial unless expressly exempted herein:

1. Data Centers;

2. High-Performance Computing Facilities;

3. Battery Energy Storage Systems (BESS);

4. Utility-Scale Energy Storage Facilities;

5. Artificial Intelligence Computing Facilities;

6. Similar utility-intensive industrial or technology uses as determined by the Community Development Director.

B. Applicability.

This moratorium shall apply to all applications for:

1. Conditional Use Permits;

2. Site Plan Review;

3. Variances;

4. Building Permits;

5. Business Licenses;

6. Administrative Permits;

7. Any discretionary or ministerial permit required for the establishment, expansion, or operation of the prohibited uses identified herein.

C. Section Study and Development of Regulations.

During the term of this Ordinance, City staff is directed to study and prepare recommendations regarding:

A. Appropriate zoning and locational standards;
B. Fire and emergency response requirements;
C. Hazardous materials regulations;
D. Infrastructure and utility capacity impacts;
E. Noise and air quality impacts;
F. Environmental and land use compatibility concerns;
G. Operational performance standards;
H. Development and design standards for such uses.

D. Enforcement.

The City Manager and or the Community Development Director, and any authorized City official, are hereby authorized to enforce the provisions of this Ordinance.

Any application submitted in violation of this Ordinance shall be denied, suspended, or deemed incomplete.

SECTION 2:

Environmental Clearance.

The City Council finds that adoption of this Ordinance is exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Sections 15060(c)(2), 15060(c)(3), and 15061(b)(3), in that the Ordinance will not result in a direct or reasonably foreseeable physical change in the environment and can be seen with certainty that there is no possibility the activity may have a significant effect on the environment.

SECTION 3:

Effective Date.

This Ordinance is adopted as an urgency measure pursuant to California Government Code Section 65858 and shall become effective immediately upon adoption by a four-fifths vote of the City Council.

This Ordinance shall remain in effect for forty-five (45) days unless extended in accordance with Government Code Section 65858.

The City Attorney is authorized to make minor typographical changes to this Resolution that do not change the substance of this Resolution.

I HEREBY CERTIFY that the foregoing Ordinance was duly adopted by the City Council of the City of Imperial at a _______________________ meeting thereof, held on the - _______day of ______________, 2026, by the following vote, to wit:

AYES NAYS ABSTAIN ABSENT
_____ _____ _________ ________
_____ _____ _________ ________
_____ _____ _________ ________
_____ _____ _________ ________
_____ _____ _________ ________

_______________________________
City Clerk
The foregoing Ordinance is hereby approved this _______ day of ______________, 2026.

_______________________________

Mayor

ATTEST:

City
Clerk

C.2.

City Council

STAFF REPORT
Document ID: 2026-193
Category: Action Item
Department: Community Development
Department Head: Othon Mora, Community Development Director Meeting Date: June 3, 2026
SUBJECT:

CIP #817-ATEN BLVD. REHABILITATION PROJECT BETWEEN VILORE WAY AND OLD SR-86.

PROJECT NO. STPL-5134(027)

1. APPROVAL OF BALANCING CHANGE ORDER

2. ACCEPTANCE OF WORK COMPLETED

3. AUTHORIZING CITY CLERK TO FILE NOTICE OF COMPLETION IN THE IMPERIAL COUNTY CLERK/RECORDER'S OFFICE.

BACKGROUND:

On March 20th 2024, the Community Development Department was directed by City Council per Agenda Item CC03-20-24_Item C-1 to conduct a competitive BID process for the Aten Blvd. rehabilitation project between Vilore Way to Old SR-86. Thereafter, City Council awarded a contract to Rove Engineering, INC. to complete the construction of said project per Agenda Item CC10-02-24_Item C-3.

The project was funded through Surface Transportation Block Grant (STBG), LTA Measure “D” funds, and Local Transportation.

Construction on this project was successfully completed on July 31st 2025.

All work was completed per the Approved Improvement Plans. Final quantities have been accounted for in the balancing change order attached herewith for review and approval.

Construction Final Report showing the project's Before and After pictures are attached herewith as Exhibit B.

FISCAL IMPACT:

Original Contract Sum:............................ $1,878,883.11 (STBG, LTA Measure D and

C.2.

Local Transportation)
Net Change by C.O. #1:.......................... $1,225,000.00 (Sewer Fund) Net Change by C.O. #2:.......................... $92,753.33 Net Change by C.O. #3:.......................... $68,980.00 (Water Fund) Net Change By Balancing C.O.:............. ($74,821.99) Total Amount Billed (Incl. Retention):.......$3,215,607.19 Contingency = 15%:................................ $281,832.47 Remaining Funds (Incl. Contingency):.... $194,921.13
REQUESTED ACTION:

1. Approval of balancing change order

2. Acceptance of Work Completed

3. Authorize City Clerk to file the Notice of Completion in the Imperial County Clerk/Recorder's Office
CITY MANAGER RECOMMENDATION:

Attachments:

1. Balancing Change Order_STPL-5134(027)

2. Exhibit A _STPL-5134(027) Aten Blvd Rehab_Balance to Finish

3. Exhibit B - STPL-5134(027)_Before and After Photo Report

City of Imperial
Community Development Department
420 South Imperial Avenue
Imperial, CA 92251
Phone: (760) 355-1152
Fax: (760) 355-4718

CONSTRUCTION

BALANCING CHANGE ORDER
Distribution to: 05-26-2026
OWNER

ENGINEER

CONTRACTOR
FIELD
OTHER
CHANGE ORDER NO. 4
PROJECT: City of Imperial
ATEN BLVD REHABILITATION BETWEEN VILORE WAY & OLD SR-86 STBG STPL-5134(027)
TO: ROVE Engineering, Inc.

Francisco Duffy, Project Manager
P.O. Box 2108, El Centro, CA 92243
Phone: (760) 425-0001
Contractor is directed to make the following change(s) to the original contract:
1) Balancing Change Order. See Exhibit “A” for details
Balancing Change Order Amount = $-74,821.99
Original Contract:___ $1,878,883.11 + 15% Contingency
(Per Agenda Item CC10-02-24_Item-C3)
Change Order#1: $1,225,000.00 (Per Agenda Item CC12-04-24_Item-C8 Paid for by Public Services’ Wastewater Capacity Fund 56-000-3200) Change Order#2:___ $92,753.33 (New Curb & Gutter approved 06/03/25) Change Order#3:___ $68,980.00 (Waterline re-route approved 05/13/25) Balancing Change Order: _________$-74,821.99
New Contract Amount: $3,215,607.19

Not valid until signed by both the Owner and the Contractor.

Signature indicates his agreement herewith, including any adjustment in the contract sum or contract time.

Authorized by:

City of Imperial
420 South Imperial Avenue
Imperial, CA 92251
By: Date:
______________________________ _________________
Dennis Morita
City Manager
ROVE Engineering, Inc.

P.O. Box 2108, El Centro, CA 92243
Phone: (760) 425-0001
By: Date:
______________________________ _________________
Francisco Duffy
Project Manager

EXHIBIT B

BEFORE AND AFTER PHOTO
ATEN BLVD BETWEEN VILORE WAY AND OLD SR-86
ATEN BLVD REHABILITATION BETWEEN VILORE WAY & OLD SR-86 STBG STPL-5134(027)

Before
After

EXHIBIT D

BEFORE AND AFTER PHOTO
ATEN BLVD BETWEEN VILORE WAY AND OLD SR-86
ATEN BLVD REHABILITATION BETWEEN VILORE WAY & OLD SR-86 STBG STPL-5134(027)

Before
After

EXHIBIT D

BEFORE AND AFTER PHOTO
ATEN BLVD BETWEEN VILORE WAY AND OLD SR-86
ATEN BLVD REHABILITATION BETWEEN VILORE WAY & OLD SR-86 STBG STPL-5134(027)

Before
After

C.3.

City Council

STAFF REPORT
Document ID: 2026-204
Category: Resolution
Department: Community Development
Department Head: Othon Mora, Community Development Director Meeting Date: June 3, 2026
SUBJECT:

COMMUNITY DEVELOPMENT PERMIT STREAMLINING REPORT
BACKGROUND:

In October 2024, the Community Development Department received a $40,000 technical assistance grant through the 2021 Regional Early Action Planning (REAP 2.0) Grant Program, administered by the Southern California Association of Governments (SCAG). The grant supported updates to the City of Imperial’s (City) community development regulatory framework, including the development of visual guides and a targeted review of City documents to improve the clarity and accessibility of planning, building, engineering, and fire permit review processes.

Using REAP 2.0 grant funding, the City advanced a targeted Community Development Permit Streamlining effort to improve process clarity, reduce review delays, and better align local permitting practices with State housing law. Following a competitive procurement consistent with SCAG requirements, the City selected GHD, Inc. (Consultant) in November 2025 to prepare entitlement visual guides and develop implementation-ready streamlining recommendations consistent with the SCAG Scope of Work and REAP 2.0 program objectives starting in January 2026.

The City of Imperial Community Development Permit Streamlining project aims to simplify and expedite development approvals by providing clear guidance to applicants and streamlining permitting processes. The Community Development Permit Streamlining effort directly advances REAP 2.0 objectives by:
• Accelerating infill housing approvals through clearer, objective, and ministerial processing pathways;
• Supporting affirmatively furthering fair housing by reducing discretionary barriers that disproportionately affect affordable and special-needs housing; • Reducing vehicle miles traveled (VMT) by facilitating infill and higher-density development consistent with the Housing Element;
• Improving interdepartmental coordination and applicant preparedness to reduce

C.3.
avoidable review delays.

The Consultant completed a comprehensive review of City planning and development regulations, including the Zoning Code, General Plan, 2021-2029 Housing Element and Annual Progress Reports, Downtown Imperial Redevelopment Master Plan and Design Guidelines, and applicable State Building Codes. This analysis evaluated consistency with evolving State housing law requirements and identified regulatory, procedural, and operational barriers affecting entitlement and permit processing timelines.

Complementing the regulatory review, City staff and the Consultant conducted structured stakeholder interviews with City departments, the Imperial County Fire Department, local developers, and the Imperial Valley Housing Authority to identify process bottlenecks and opportunities to improve permitting clarity and predictability.

Stakeholder feedback indicated that development delays are driven more by process clarity and submittal quality than by regulatory standards alone. Key themes include:
• The need for clearer, front-loaded guidance and visual tools to improve application completeness
• Desire for predictable and coordinated review timelines rather than faster but uncertain processing timelines
• Opportunities to reduce friction through unified, objective standards consistently applied across departments
• Recognition that delayed responses and fragmented reviews can create delays comparable to discretionary approvals
These findings reinforced the need for improved checklists, visual entitlement guides, consolidated review workflows, and early eligibility determinations; recommendations that are incorporated throughout the Consultant’s report.

Based on a review of City policies, operational processes, and stakeholder input, the Consultant prepared a coordinated set of recommendations, including updates to policy documents, zoning and regulatory amendments, permitting and process improvements, and enhancements to the Community Development Department’s webpage.

Recommendations are sequenced for implementation and grounded in state law, resulting in a phased work program outlining near-term (0-12 months), mid-term (12-24 months), long-term (24+ months), and ongoing actions for City decisionmaker consideration.

Lastly, consistent with REAP 2.0 requirements and stakeholder input, the Consultant developed clear, illustrative visual guides documenting processes for both entitlement approval and post-entitlement review for key Planning, Building & Safety, Engineering, and Fire permit pathways related to housing and infill development, as identified in the RFP, including:

C.3.

Planning
Accessory Dwelling Units (ADU)
Conditional Use Permits (CUPs)
General Plan Amendments
Site Plan Review
Tentative Maps
Variances
Zone Changes
Zoning Text Amendments
Zoning Verification Letters
Building & Safety
Building Permits
Engineering
Final Maps
Engineering Permits
Encroachment Permits
Fire
Site Plan Review for Single Family and Duplexes
Site Plan Review Multi-Family, Commercial, and Industrial All Entitlement Visual Guides were developed to provide clear, jargon-free, step-by-step guidance throughout the development review process, from Pre-Application Review through building permit issuance and final inspections. The guides visually outline required approvals, submittal steps, and review milestones. They are provided as fillable PDFs to improve usability, support complete submittals, and reduce processing time and administrative workload for City staff. The Entitlement Visual Guides can be found in Appendix A of Attachment A - Community Development Permit Streamlining Background Research and Streamlining Recommendations Report.

The project is categorically exempt from the California Environmental Quality Act (CEQA), per Section 15306, Class 6, which consists of basic data collection, research, experimental management, and resource evaluation activities that do not result in a serious or major disturbance to an environmental resource.

The Imperial Planning Commission adopted Resolution PC 2026-06, Recommending City Council approval of the Community Development Permit Streamlining and Operational Report.

FISCAL IMPACT:

N/A

C.3.

REQUESTED ACTION:

Approve Resolution 2026-16, A RESOLUTION OF THE IMPERIAL CITY COUNCIL

APPROVING THE COMMUNITY DEVELOPMENT PERMIT STREAMLINING AND OPERATIONAL REPORT, as recommended by the Imperial Planning Commission.

CITY MANAGER RECOMMENDATION:

Attachments:

1. GHD_Imperial Permit Streamlining Report_Final CEQA v2

2. Resolution 2026-16

City of Imperial
Community Development
Permit Streamlining
Background Research
Permit Streamlining and Operational Recommendation Report May 1, 2026
The Power of Commitment

Project name City of Imperial Community Development Permit Streamlining Document title Background Research, Permit Streamlining and Operational Recommendation Report Project number 12682084
File name
Status
Code
Revision Reviewer Approved for issue
Name Signature Name Signature Date
Final Issue Brady Woods Kayla Rashad Todd Tregenza 4/30/2026 GHD Inc.
320 Goddard, Ste. 200 Irvine, CA 92618
T 657.622.4928 | E [email protected] | ghd.com
© GHD 2026
This document is and shall remain the property of GHD. The document may only be used for the purpose for which it was commissioned and in accordance with the Terms of Engagement for the commission. Unauthorized use of this document in any form whatsoever is prohibited.

The Power of Commitment
GHD_Imperial Permit Streamlining Report_Final v1.pdf

CONTENTS
Background Research Report
• Executive Summary
• Introduction
• Methodology
• Review of City of Imperial Local Regulations and Policies • Review of State and Federal Regulatory Framework
• Regulatory Alignment and Gaps Analysis
• Identification of Barriers and Development Delays
Permit Streamlining and Operational Recommendations Report • Purpose of Recommendations
• Streamlining and State Law Framework
• Recommendations for Updating City Policy Documents: 1992 General Plan, 2021-2029 Housing Element, and Downtown Imperial Redevelopment Master Plan & Design Guidelines • Detailed Zoning and Regulatory Recommendations
• Detailed Permitting and Process Recommendations
• City of Imperial Community Development Website Recommendations • Implementation Priorities and Workplan
• Conclusion
Appendices
Appendix A Entitlement Visual Guides
Appendix B Stakeholder Interview Summaries

City of Imperial - Community Development Permit Streamlining

BACKGROUND RESEARCH REPORT

1. Executive Summary
This background report evaluates the regulatory landscape that affects the delivery of affordable housing in the City of Imperial and identifies opportunities to streamline processes to support more efficient housing production.

The analysis focuses on local zoning standards, development requirements, environmental review practices, and alignment with state and federal housing mandates. The primary purpose is to pinpoint barriers that hinder development feasibility and recommend strategies to simplify, accelerate, and strengthen the City’s permitting and regulatory framework.

Key findings from the analysis include:
• The City has adopted several important incentives, such as density bonuses, fee waivers, ADU incentives, and expedited permit processing, that support affordable housing, but these tools are undercut by density limits, parking standards, and site development requirements that reduce feasible unit yields. • Several local regulations do not fully align with evolving state housing laws, including recent mandates on ministerial approvals, supportive housing, and higher-density development, which create uncertainty and add administrative burden.
• The permitting and entitlement process contains procedural inefficiencies, including multi-step review pathways, discretionary approvals, and limited coordination between departments, all of which increase project timelines and costs.
• Infrastructure capacity constraints, CEQA review requirements, and site development standards (such as stormwater basins and off-site improvements) disproportionately affect affordable housing feasibility due to higher sensitivity to upfront costs.

Summary of Identified Barriers. The report identifies three primary categories of barriers affecting Imperial’s housing delivery:

1. Regulatory and Policy Framework Constraints: Development standards such as low-density ceilings, restrictive site and parking requirements, Conditional Use Permit requirements for multifamily and special‑needs housing, and partial misalignment with current state housing mandates.

2. Permitting and Approval Process Inefficiencies: Reliance on discretionary approvals, limited ministerial or by‑right pathways, fragmented interdepartmental coordination, and extended environmental review timelines that prolong entitlement and permitting.

3. Cumulative Impacts on Project Timelines, Costs, and Feasibility: Infrastructure extension obligations, stormwater requirements that reduce developable area, and development fees that disproportionately GHD I City of Imperial I Permit Streamlining - Background Research Report 1

affect lower‑income and affordable housing products, compounding schedule risk and financial constraints.

These factors collectively reduce the feasibility of affordable housing projects, extend approval timelines, and constrain the City’s ability to meet its long-term housing goals. Improvements in regulatory alignment, streamlined processing, and strategic policy updates will be essential to strengthening housing supply and reducing unnecessary development barriers.

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2. Introduction
GHD’s analysis combines regulatory research, technical review, and stakeholder engagement to assess the City’s housing development environment. The approach includes:
• Reviewing local zoning, development standards, plans, and permitting procedures. • Analyzing consistency with recent state housing legislation and federal requirements. • Evaluating development feasibility implications, including density allowances, parking standards, infrastructure obligations, and environmental review pathways. • Conducting interviews with City staff and development stakeholders to understand operational challenges and real-world delays.

This approach provides a comprehensive and practical understanding of both policy intent and implementation barriers.

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3. Methodology
The document review assessed local regulatory materials including zoning provisions, the Housing Element, fee schedules, CEQA procedures, and development standards. State and federal statutes (e.g., SB 35/AB 423, SB 330/AB 130, SB 9, ADU regulations, and applicable HUD guidance) were also evaluated to assess regulatory alignment and identify areas requiring updates.

In parallel, the analysis was informed by stakeholder interviews with City staff across planning, engineering, and building functions; the Imperial County Fire Department; local builders and private developers; and the Imperial Valley Housing Authority to capture real‑world implementation challenges, interagency coordination issues, and procedural bottlenecks not evident from code review alone. Insights from these discussions were used to supplement the policy analysis and better understand how regulatory requirements and day‑to‑day administrative practices affect project feasibility, approval timelines, and site capacity.

The combined policy and stakeholder analysis placed particular emphasis on density provisions, height limits, parking standards, entitlement pathways, infrastructure requirements, and cross‑department review coordination, which stakeholders consistently identified as having the greatest influence on housing and affordable housing development in the City of Imperial.

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4. Review of City of Imperial Local Regulations and Policies

4.1 Zoning Code
Residential Zoning Standards and Density Provisions
The City of Imperial’s Zoning Code establishes the core development metrics that govern residential density, building form, and site utilization, particularly within the Residential Condominium (RC) and Residential Apartment (RA) zones. Although these districts are intended to accommodate multifamily housing, several baseline zoning standards, including density limits, height caps, parking requirements, setback dimensions, and on‑site infrastructure obligations, combine to constrain achievable unit yield and complicate infill development.

In practice, these metrics often limit the ability of projects to reach densities assumed in the Housing Element or to achieve the scale necessary to support affordable and workforce housing, increasing reliance on discretionary approvals and incentive programs. The following section evaluates these zoning metrics to identify how they currently discourage infill housing and where targeted adjustments could better align base zoning with housing production objectives while maintaining objective, state‑law‑consistent standards.

Table 4.1 Section 24.03.120 Property Development Standards: R Zones GHD I City of Imperial I Permit Streamlining - Background Research Report 5

Density: Nominal density allowances in the RC and RA zones may be undermined by required front, side, and rear yard setbacks that substantially reduce the usable building footprint on infill parcels. On constrained infill parcels with limited lot depth, which appear common in older areas of Imperial, these setbacks limit building width and depth, making it difficult for multifamily projects to physically accommodate the number of units permitted by the stated du/ac density, resulting in effective densities that fall well below what zoning technically allows.

Building Height: Imperial’s two‑story height limits in multifamily zones restrict the ability to accommodate density through vertical construction, particularly on flat sites that are already served by infrastructure.

When combined with setback requirements, height limits force projects to expand horizontally rather than stack units efficiently, which reduces achievable density and often prevents multifamily developments from reaching minimum unit thresholds necessary to support construction and financing.

Setbacks: When applied uniformly to multifamily development in the RC and RA zones, Imperial’s front, side, and rear setback requirements significantly contract the buildable envelope of infill sites, regardless of zoning designation. Combined with parking layouts and stormwater detention needs, these setbacks fragment site design, constrain building footprints, and limit efficient unit configuration, making it difficult to deliver feasible multifamily projects even where higher density is otherwise permitted.

Affordable Housing Incentives and Constraints
The City has adopted a range of zoning‑based incentives to support affordable and mixed‑income housing, including density bonuses, fee reductions or deferrals, expedited permit processing, flexible development standards, and by‑right allowances for supportive and transitional housing. While these incentives demonstrate a clear policy commitment to housing production, their effectiveness is often limited by baseline zoning metrics, such as density caps, height limits, parking requirements, setbacks, and infrastructure obligations, that reduce achievable unit yield and site efficiency. As a result, incentive programs frequently offset underlying constraints rather than meaningfully expand development capacity, increasing reliance on concessions or discretionary relief.

The following section summarizes existing affordable housing incentives alongside the zoning and development standards that influence their performance, providing context for evaluating opportunities to better align base zoning with the City’s housing objectives.

Incentives: The City has adopted a range of zoning-based incentives to support affordable and mixed-income housing, including density bonuses, fee reductions or deferrals, expedited permit processing, flexible development standards, and by-right allowances for supportive and transitional housing. While these incentives demonstrate a clear policy commitment to housing production, their effectiveness is often limited by baseline zoning metrics, such as density caps, height limits, parking requirements, setbacks, and infrastructure obligations, that reduce achievable unit yield and site efficiency. As a result, incentive programs frequently offset underlying constraints rather than meaningfully expand development capacity, increasing reliance on concessions or discretionary relief. The following section summarizes existing affordable housing incentives alongside the zoning and GHD I City of Imperial I Permit Streamlining - Background Research Report 6

development standards that influence their performance, providing context for evaluating opportunities to better align base zoning with the City’s housing objectives.

Incentive Detailed Description How It Supports Affordable Housing
Density Bonus
Program
Allows developers to exceed
maximum zoning densities when
including affordable units. Provides
up to four concessions (e.g., reduced
parking, increased height, modified
open space).

Enables more units per project,
lowers per-unit land cost, and
increases feasibility for affordable
housing developments.

Land Write-downs &
Financial Subsidies
City uses CDBG/HOME funds to
reduce the cost of land, support site
acquisition, or subsidize
infrastructure improvements. May
also support relocation, demolition,
or clearing of sites.

Reduces upfront cost barriers for
affordable housing developers and
makes lower-income projects more
financially viable.

Lot Consolidation
Incentives
Encourages combining small parcels
into larger development sites
through incentives such as reduced
fees, higher density allowances,
reduced parking, increased height, or
flexible setbacks.

Makes multifamily feasible on small
infill parcels and increases
production capacity for affordable
units.

Fee Reductions / Fee
Deferrals
City evaluates opportunities to
reduce, waive, or defer development
impact fees for affordable projects.

ADU Fee Waiver Program eliminates
certain fees for income-restricted
ADUs.

Lowers total development costs
and directly incentivizes small-scale
low-income rental production.

Expedited Permit
Processing
Affordable and multifamily housing
receive priority processing. City aims
to complete project permitting within
~180 days per SB 330. Includes faster
site plan review and coordination.

Reduces holding and financing
costs for developers; shortens
overall project timelines, increasing
project feasibility.

Flexible Development
Standards
Offers flexibility in height, setbacks,
lot coverage, and parking
requirements—particularly for
multifamily zones (RC, RA). Supports
sliding-scale parking standards tied to
unit type.

Allows higher-density, lower-cost
building types and removes
regulatory barriers that limit
affordable housing design.

Supportive &
Transitional Housing
Incentives
In compliance with AB 2162,
supportive housing is permitted by
right in zones allowing
multifamily/mixed-use. Parking
reductions apply for sites within ½
mile of transit.

Removes discretionary barriers,
enabling faster production of
supportive and transitional housing
for vulnerable residents.

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Accessory Dwelling
Unit (ADU) Incentives
Updated ordinance allows
ADUs/JADUs by-right with 60-day
review, no replacement parking in
transit-adjacent areas, fee waivers
for units under 750 sq. ft., and
elimination of owner-occupancy
requirements.

Produces naturally affordable units
and increases gentle-density infill
across established neighborhoods.

Developer Assistance
& Technical Support
City provides pre-application
meetings, site identification, letters
of support, guidance on state/federal
funding (HOME, CDBG, USDA, LIHTC),
and coordination with special-needs
housing developers.

Helps developers secure funding,
lowers administrative burden, and
encourages more affordable
housing proposals.

Constraints: The City of Imperial’s zoning code and development standards present several constraints that limit the feasibility and production of affordable and multifamily housing. Governmental barriers, including low density ceilings, height caps, parking requirements, Conditional Use Permit triggers, CEQA costs, and development fees, interact with non-governmental factors such as rising construction costs, variable land prices, and limited developer interest. Infrastructure and environmental requirements, like mandatory stormwater retention and costly utility extensions, further reduce developable land and increase upfront costs. The following table summarizes these principal constraints and their impacts on housing production, timelines, and affordability in Imperial.

Constraint Category Specific Constraints Impact on Housing Production Governmental • Low density limits (max 30 du/ac for
multifamily and max 6 du/ac for single
family)
• 2-story height caps
• High parking requirements (2 covered
spaces for single family and 1-2 for
apartments)
• CUPs for multifamily & special-needs
housing
• CEQA costs and time
• Development fees (≈ $4–5.5k/unit)
Reduces feasibility of affordable
and multifamily housing; increases
project costs and timelines; limits
higher-density options.

Non-Governmental • Rising construction costs
• Land prices ranging widely ($16k–
$1.7M/acre)
• Limited developer interest in small
markets
• Weak access to home improvement
financing
Constrains production of new
units; slows rehabilitation of older
homes; depresses market
competitiveness.

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Infrastructure &
Environmental
• Mandatory stormwater retention basins
• Infrastructure extension costs (water,
sewer, roads)
• Compliance with Title 24 & RCAP
• Limited infill capacity in some areas
Decreases developable land area;
increases upfront costs;
discourages higher-density
projects; reduces affordability.

4.2 Overlays and Special Districts
Planned Unit Development (PUD) Overlay Zone
The City’s PUD overlay may be applied over an underlying base zone to allow flexibility in site planning and development standards where a unified project design is proposed. The PUD overlay allows a mix of residential housing types (single-family, townhomes, apartments, condominiums, manufactured homes) at densities of up to 30 dwelling units per acre, subject to discretionary approval and modification of development standards.

Substantial portions of the PUD overlay are not current compliant with state law because they rely on discretionary approvals, subjective judgments, or conditional findings, all of which are expressly prohibited. As PUD’s are not by-right zoning districts, establishing one may likely require a rezoning application, community engagement, Planning Commission recommendation and City Council approval via public hearings, SB 35 projects cannot be required to obtain PUD zoning, and PUD procedures are preempted where the underlying zoning already permits residential use.

The PUD provisions repeatedly conditions approval on qualitative judgments including “superior design”, “exceptional architectural design”, “higher standards of integrated design and amenity”, “varied building massing”, and “quality and interconnectedness of common space”. These provisions are unenforceable under current state law. Moreover, the open space provisions identify an objective requirement of 15%-20%, but it authorizes the Planning Commission or City Council to require more or less open space at its discretion or determine whether open space is adequate to achieve “superior design”. Because the amount, configuration, and acceptability of open space are not fixed or measurable, these requirements are non-objective and preempted by state law.

Specific Plan (SP) Overlay
The Specific Plan Overlay Zone (SP) is designed to promote orderly growth, efficient land use, coordinated infrastructure delivery, and high-quality development outcomes that cannot be achieved through standard base zoning alone. At the core of the SP zone is an approved Development Plan and Development Plan Text, which together function as the controlling regulatory document for the area. The Development Plan defines allowable land uses; establishes densities, intensities, and development patterns; identifies infrastructure and circulation systems; and sets forth phasing schedules and implementation measures.

The SP as a regulatory framework, specifically for multifamily residential and mixed-use residential projects, is largely incompatible with state law due to its discretionary nature. Establishment of a SP requires a zoning map amendment, Planning Commission recommendation, and City Council approval which is prohibited for multifamily GHD I City of Imperial I Permit Streamlining - Background Research Report 9

residential and mixed-use residential projects as state law expressly prohibits jurisdictions from requiring rezoning or legislative action as a condition of approval.

4.3 Downtown Imperial Redevelopment Master Plan and Design Guidelines The Downtown Imperial Redevelopment Master Plan (“DIRMP”) core objective is to stimulate economic revitalization while preserving Imperial’s small-town identity and historic character. Downtown Imperial is envisioned as a pedestrian-friendly, mixed-use center featuring local retail, dining, housing, civic uses, public spaces, and community events. The Plan focuses on the Downtown core between 4th–11th Streets and E–K Streets, anchored by Imperial Avenue and Barioni Boulevard.

The DIRMP was adopted in 2006, well before the enactment of SB 35 in 2017.

Accordingly, it was not drafted to implement or align with state housing streamlining laws. Today, however, it functions as a local policy and design framework that must be applied in a manner consistent with state law.

Prepared as a visioning document to guide the planning and design of development within its study area, the DIRMP includes comprehensive commercial, residential, and signage design guidelines intended to promote high-quality development while allowing for architectural diversity. These guidelines emphasize traditional and regionally appropriate architectural styles; transparent storefronts, durable materials, and pedestrian-scaled signage; and compatibility with historic structures and adjacent residential neighborhoods.

Despite these objectives, many provisions rely on broad, interpretive, and non-objective language such as “encouraged,” “should,” or “compatible with surrounding character”, mas well as subjective aesthetic judgments regarding “quality,” “authenticity,” or “appropriateness.” For example, DIRMP Section 1.3 (Architecture) states: “In order to scale down facades that face incompatible uses, it may be desirable to set back portions of the upper floors of new multi-family buildings.” As written, this provision is inherently subjective and reasonably interpreted as advisory rather than mandatory, and therefore unenforceable under SB 35. Such language is not compliant with current state law and its standards cannot be applied to SB 35-eligible projects.

4.4 Building Codes
Applicability of Local Building Codes to Affordable Housing.

Affordable housing developments in the City of Imperial are subject to the same building regulations as all other residential developments, regardless of affordability level, tenure, or funding source. The City’s Building Regulations, codified in Chapter 6 of the Imperial Municipal Code, apply uniformly to all buildings and structures that are constructed, altered, or occupied within the City limits. These regulations include, but are not limited to, the following:
• California Building Code
• California Residential Code
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• California Electrical, Mechanical, and Plumbing Codes • California Energy Code
• California Green Building Standards Code (CALGreen)
• California Fire Code
• California Historical Building Code
Affordable housing projects must comply with these standards on an equal basis with market-rate housing.

However, although uniform application of safety standards is required by state law, Title 24 energy efficiency and green building mandates can materially increase construction costs, particularly for multifamily and lower-cost housing developments. And currently, the City does not currently provide local offsets, such as alternative compliance pathways, local flexibility programs, or technical assistance, to help affordable housing projects manage the cost impacts of these requirements.

Mandatory CALGreen standards require water efficiency measures, energy-efficient systems, material recycling, and construction waste diversion. While these standards advance sustainability goals, they can increase upfront construction costs and require specialized materials or consultants.

Compliance with the California Fire Code, including requirements related to fire-resistant construction materials, fire sprinkler systems, fire access and apparatus clearance, and fire separation distances may influence building design, density, and site layout. While these standards are required by state law, their interaction with local site conditions and zoning constraints may compound development challenges for affordable housing.

Building permit fees are calculated based on construction valuation, including labor, materials, overhead, and profit. Because affordable housing projects often consist of larger multifamily buildings with higher total valuations, associated permit and plan‑check fees may be substantial. To partially mitigate these costs, the City of Imperial permits fee deferrals on a limited, temporary, and discretionary basis, subject to approval by the City Manager.

Affordable housing projects are subject to standard plan review, inspection, and approval procedures administered by the Building and Safety Division. The City does not currently provide priority or expedited plan review for affordable housing, dedicated staff review tracks, or guaranteed review timelines specific to affordable housing projects. Extended plan-check cycles, correction rounds, or re-inspections can delay construction schedules and increase carrying costs, which may disproportionately affect affordable housing projects.

Parking and Design Requirements
The City requires off-street parking for all residential development in accordance with Zoning Ordinance Sections

24.03 (Residential Zones) and 24.13 (Off-Street Parking). For single-family residential development (RR, RL, and R-1 Zones), a minimum of two (2) off-street parking spaces per dwelling unit is required. These spaces must be covered, typically within a garage or carport.

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For multi-family residential development in the RC (Residential Condominium) and RA (Residential Apartment) Zones, parking requirements are based on unit size:
• Studio or one-bedroom units: 1.0 covered parking space per unit • Two-bedroom units: 1.5 parking spaces per unit, with at least one space covered • Three-bedroom units: 2.0 parking spaces per unit, with at least one space covered Carports may be approved to satisfy covered parking requirements in the RC and RA Zones, subject to Planning Commission approval.

Residential parking requirements in the City of Imperial are expressed as numerical, dimensional, and quantifiable standards that are compliant with provisions of SB 35 as they are objective and ministerial.

Current parking requirements consume valuable land area, increase construction costs, and often limit achievable density more than other zoning standards. These impacts are especially pronounced for affordable and workforce housing, where parking demand is typically lower.

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5. Review of State and Federal Regulatory Framework

5.1 California State Housing Requirements
Housing Element Law Consistency and Compliance.

Overall, the City’s 2021–2029 6th Cycle Housing Element Update, adopted in February 2022, generally complies with the statutory content and procedural requirements set forth in Government Code Sections 65580 through 65589.11, which govern the preparation, adoption, and review of housing elements statewide. The Housing Element addresses the required components, including an assessment of housing needs, an inventory of sites adequate to accommodate the City’s Regional Housing Needs Allocation (RHNA), an analysis of governmental and non-governmental constraints, and a program of policies and actions intended to facilitate the development, rehabilitation, and preservation of housing for all income levels during the planning period.

For the 2021–2029 Housing Element Update, the Southern California Association of Governments (SCAG) assigned Imperial a Regional Housing Needs Allocation (RHNA) of 1,601 housing units, distributed across the following income categories:

Extremely Low 352
Very Low 352
Low 346
Moderate 294
Above Moderate 257
The 1,601‑unit RHNA assigned for the 2021–2029 planning period represents an increase of 292 units compared to the City’s 5th Cycle Housing Element (2014–2021), which had a RHNA of 1,309 units. According to June 2021 Housing Element data, the City approved approximately 90 percent of its 5th Cycle RHNA allocation during that planning period.

A review of the policies and programs set forth in the City’s 2021–2029 Housing Element Update indicates that the City is currently not in full compliance with state housing law in several areas. These areas of non-compliance relate to the implementation, updating, or effectiveness of specific policies and programs, including the following:

1. ADU procedures and processing

2. By-right supportive and transitional housing

3. Density bonus codification

4. Reasonable accommodation procedures

5. Removal of discretionary approvals at max density

6. Parking reform near transit stations
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SB 35 / SB 423 (Ministerial Approval)
Both charter and non‑charter cities, including Imperial, are subject to SB 35, which requires qualifying housing projects to be approved ministerially (by‑right), without conditional use permits, discretionary approvals, or public hearings, and reviewed only against objective planning standards. Cities must follow streamlined review timelines and a clear eligibility determination process. SB 35 also limits parking requirements, generally to no more than one space per unit (and sometimes zero, depending on transit or site conditions), overriding stricter local standards. SB 423, effective January 2024, extends and expands SB 35, continuing ministerial approval (generally without CEQA review) for eligible projects with required affordable units and extends the program through January 1, 2036.

Current Code Compliance: A review of the City’s existing Zoning Code indicates that, despite being relatively outdated, it contains many standards that are already written in an objective manner. For example, dimensional standards for residential zones, such as lot area, width, depth, setbacks, lot coverage, and height, are largely numeric and therefore objectively verifiable. Likewise, the Zoning Code’s Use Tables (including the Permitted and Conditional Uses tables) clearly identify which uses are permitted (“P”), conditionally allowed (“C”), or prohibited (“X”), providing useful clarity when assessing baseline zoning consistency. However, in some instances, the use of conditional designations within these tables may conflict with the ministerial approval requirements of SB 35.

Areas of Non-compliance:
• Section 24.01.130 - Repeal of Conflicting Ordinances. SB 35, as state law, preempts inconsistent local ordinances. While Section 24.01.130 addresses conflicts among City ordinances, its “this governs” language may contribute to misapplication where a local standard conflicts with SB 35’s ministerial and objective approval requirements.
• Section 24.01.150 - Clarification of Ambiguity. SB 35 requires eligible projects to be processed ministerially and not be subject to discretionary approvals. Section 24.01.150 directs that ambiguities be resolved through Planning Commission recommendation and City Council approval. If an SB 35–eligible application is deemed “ambiguous,” this process could function as a discretionary chokepoint inconsistent with ministerial review.
• Section 24.01.170(B) - Actions Deemed a Nuisance. While not explicitly imposing a discretionary permit requirement, this provision could be applied to treat residential uses as unlawful absent discretionary entitlement approvals (such as CUPs for ADUs or boarding housing in the RC and RA zones), creating potential conflict with ministerial approval requirements.

SB 330 / AB 130 (Housing Crisis Act, Permit Streamlining Act) Enacted in January 2020, SB 330 was adopted to stabilize residential development standards during the ongoing housing shortage by generally freezing zoning and development regulations at the time a preliminary or complete application is submitted and prohibiting more restrictive requirements thereafter. The statute also limits housing projects to no more than five discretionary hearings, restricts post‑submittal fees or exactions, and streamlines approvals. City records show that between 2024 and 2025, CUP development applications required an average of GHD I City of Imperial I Permit Streamlining - Background Research Report 14

approximately 1.5 Planning Commission hearings to reach a recommendation or approval. Enacted in June 2025, AB 130 further strengthens these protections by expanding SB 330 and requiring approval of housing projects that comply with applicable objective standards, allowing denial or density reduction only upon specific written findings supported by evidence.
• An assessment of Imperial’s Zoning Code indicates that, in its current form, the code is generally consistent with the requirements of SB 330 and AB 130. The City’s development controls rely largely on numerical, measurable, and objectively defined standards that are published and applied uniformly. This structure aligns with SB 330’s requirement that applicable standards be fixed at the time of application submittal and with AB 130’s mandate that housing projects complying with objective standards be approved • Several procedural provisions in Imperial’s Zoning Code already establish clear decision‑making timelines, including a 15‑day determination period for Site Plan Review and a requirement that action on a Conditional Use Permit occur within 30 days of the close of the public hearing. These deadlines help prevent the open‑ended delays the Legislature sought to curb through SB 330. In addition, the City’s allowance for concurrent hearings on Conditional Use Permits and Zone Changes supports SB 330’s objective of minimizing redundant and sequential review processes. • Areas where the current zoning code may challenge the intent of SB 330 and AB 130 include entitlement processes, such as Conditional Use Permits and Site Plan Review, that allow project denial or modification based on subjective criteria, including “compatibility,” “harmony,” or “neighborhood character.” SB 9 (Urban Lot Splits and Duplexes)
Senate Bill SB 9, effective January 2022, requires ministerial approval for either the development of up to two primary dwelling units on a single‑family lot, the subdivision of a single‑family parcel into two lots, or both, potentially enabling up to four dwelling units on land previously limited to one home. The law restricts local review to objective zoning, subdivision, and design standards and prohibits discretionary approvals or public hearings.

Unlike SB 35, which streamlines approval of larger multifamily or mixed‑use projects in jurisdictions that are not meeting housing production targets, SB 9 is intended to facilitate small‑scale, by‑right infill development within existing single‑family neighborhoods.
• While the City’s zoning and subdivision codes include multiple discretionary mechanisms, SB 9–eligible projects must be processed ministerially, without discretionary approvals or public hearings, and reviewed solely against objective zoning, subdivision, and design standards. Subjective criteria (neighborhood compatibility, harmony, or character) may not be used to deny or condition an SB 9 project. SB 9 also affects the City’s subdivision procedures in Chapter 20 of the Imperial Municipal Code, which currently require tentative maps, discretionary findings, and Planning Commission and City Council action; qualifying “urban lot splits” must instead be processed ministerially.

Accessory Dwelling Unit (ADU)
California’s current ADU statutes (Gov. Code §65852.2) regulating ADU development mandate that:

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1. ADUs and Junior Accessory Dwelling Units (JADUs) must be approved administratively; cities may not require discretionary permits or hearings.

2. Local agencies are prohibited from imposing owner-occupancy requirements on any ADU, regardless of permit date.

3. Cities may apply only objective development standards; subjective findings are prohibited.

4. ADUs are deemed consistent with zoning and general plans and do not count toward density limits.

5. Cities must allow at least 800-square foot ADUs regardless of FAR/lot coverage, and may allow up to 1,200 square feet.

6. Parking is capped at one space per unit or bedroom and is waived entirely in many circumstances.

7. ADUs may be rented for 30 or more days at a time; separate sale may be restricted.

Imperial’s Zoning Code currently regulates accessory dwelling units under the antiquated classification of a “Second Single‑Family Dwelling with Kitchen.” As written, such units are permitted only through approval of a Conditional Use Permit in all residential zones (RR, RL, R‑1, RC, and RA), require owner‑occupancy for the duration, and limit detached units to a maximum size of 640 square feet. These provisions are inconsistent with, and preempted by, current California ADU law. Accordingly, the City’s zoning regulations governing ADUs are non‑compliant with state ADU legislation and unenforceable to the extent they impose discretionary approval, owner‑occupancy requirements, or sub‑state minimum size limitations. According to City Housing Element data, only six (6) building permits were issued for ADUs between 2013 and 2020.

CEQA Streamlining and Exemptions Relevant to Housing
Recent changes to California law significantly limit the application of CEQA to qualifying housing projects and directly affect how residential development may be processed in Imperial. • Small-scale residential projects (ADUs, SB 9 two-unit developments and urban lot splits) are approved ministerially and are not subject to CEQA. This substantially reduces approval timelines and litigation risk for incremental residential development within existing neighborhoods. • Larger multifamily housing projects in Imperial may also qualify for statutory or categorical CEQA exemptions. Projects located on urban infill sites that are consistent with the General Plan and zoning regulations may be exempt under the Class 32 Infill Development Exemption, provided they do not result in significant impacts related to traffic, noise, air quality, or public services • SB 35 provides CEQA streamlining for qualifying multifamily housing projects in jurisdictions that are not meeting their RHNA.
• AB 130 created a new statutory CEQA exemption for qualifying urban infill housing development projects.

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