Agenda packet — Imperial City Council, July 1, 2026 (part 1 of 2)

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
July 1, 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.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

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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 i.v. Schaffer vs. City of Imperial et al Imperial County Superior Court Case No. ECU004772
CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Initiation of Litigation pursuant to California Government Code section 54956.9(c) : 1 Potential Case Significant exposure to litigation G.C §54956.9 (d)(2): 2 Potential Cases 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

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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. Project Updates by the Department of Innovation and Technology.

A.2. Parks and Recreation Month Proclamation.

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. DoIT Budget 2026-27 Annual Subscription Renewals
B.3. Approve Resolution No. 2026-45, Determining and Levying the Special Taxes for Community Facilities District No. 2004-1 Victoria Ranch.

B.4. Approve Resolution No. 2026-46, Determining and Levying the Special Taxes for Community Facilities District 2004-2 Mayfield.

B.5. Approve Resolution No. 2026-47, Determining and Levying the Special Taxes for Community Facilities District No. 2004-3 Bratton.

B.6. Resolution No. 2026-48, Determining and Levying the Special Taxes for Community Facilities District No. 2005-1, Springfield.

B.7. Resolution No. 2026-49, Determining and Levying the Special Taxes for Community Facilities District No. 2006-1, Monterrey.

B.8. Approve Resolution No. 2026-50, Determining and Levying the Special Taxes for Community Facilities District No. 2006-2, Savanna Ranch.

B.9. Approve Resolution No. 2026-51, Determining and Levying the Special Taxes for the Community Facilities District No. 2024-1, Morningstar.

B.10. Approve an agreement with IVRMA for the Regional Mobile CRV Collection Program.

C. PUBLIC HEARING (DISCUSSION/ACTION):

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C.1. Approve the Engineer’s Report for the Imperial Landscape Maintenance District No. 1 (Paseo del Sol and Wildflower) and conduct a public hearing to authorize the levy and collection of annual assessments for Fiscal Year 2026–2027.

Presenter: Victor Manriquez, Finance Director
Recommended Action: Approve Resolution No. 2026-30, AMENDING AND / OR APPROVING THE ENGINEER’S REPORT FOR THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
Approve Resolution No. 2026-29, ORDERING THE LEVY AND COLLECTION OF

ANNUAL ASSESSMENTS RELATED TO THE IMPERIAL LANDSCAPE
MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
C.2. Approve the Engineer’s Report for the Imperial Landscape Maintenance District No. 2 (Sky Ranch) and conduct a public hearing to authorize the levy and collection of annual assessments for Fiscal Year 2026–2027.

Presenter: Victor Manriquez, Finance Director
Recommended Action: Approve Resolution No. 2026-32, AMENDING AND / OR APPROVING THE ENGINEER’S REPORT FOR THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 2, ZONE 2005-03 FOR FISCAL YEAR 2026/2027 Approve Resolution No. 2026-31, ORDERING THE LEVY AND COLLECTION OF

ANNUAL ASSESSMENTS RELATED TO THE IMPERIAL LANDSCAPE
MAINTENANCE DISTRICT NO. 2, ZONE 2005-03, FOR FISCAL YEAR 2026/2027 C.3. Approve the Engineer’s Report for the Imperial Lighting Maintenance District No. 1 (Paseo del Sol and Wildflower) and conduct a public hearing to authorize the levy and collection of annual assessments for Fiscal Year 2026–2027.

Presenter: Victor Manriquez, Finance Director
Recommended Action: Approve Resolution No. 2026-34, AMENDING AND / OR APPROVING THE ENGINEER’S REPORT FOR THE IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
Approve Resolution No. 2026-33, ORDERING THE LEVY AND COLLECTION OF

ANNUAL ASSESSMENTS RELATED TO THE IMPERIAL LIGHTING
MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
D. ACTION ITEMS (DISCUSSION/ACTION):

D.1. Approval to Accept Updates to the Imperial Police Department Policy Manual through Lexipol.

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D.2. Acceptance of work completed for the 7th, 10th & 14th Streets Rehabilitation Project.

Presenter: Othon Mora, Community Development Director
Recommended Action: Approve the balancing change order, accept the work completed, and authorize staff to file a Notice of Completion with the County Recorder's Office.

D.3. Approve Resolution No. 2026-44, certifying the city is in compliance with the Gann Spending Limit for FY 2026-2027.

Presenter: Victor Manriquez, Finance Director
Recommended Action: Staff recommends Council adopt Resolution #2026-44 establishing the Gann Spending Limit at $25,275,550 for FY 2026-2027.

D.4. Appoint one (1) City Representative to the County of Imperial Data Center Advisory Committee.

Presenter: Dennis H. Morita, City Manager
Recommended Action: Select and Approve one (1) City Representative.

E. REPORTS:
• Department Reports
• City Manager Report
• Mayor and Councilmember Reports
ADJOURNMENT: The next regular meeting of the Imperial City Council will be held on July 15, 2026.

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

Vendor
Number Vendor Name Check Description
US BANK Page: 1
Time: 12:25 pm
Date: 06/25/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
133199 06/18/26 Printed 7065 2K TOWER SERVICES LLC 617 88033 4,350.00 ACADEMI AWARDS & 19.49

TROPHIES
133200 06/18/26 Printed 735 8997 88202
ACME SAFETY & SUPPLY 268.46
CORP
133201 06/18/26 Printed 1642 174096-00 88116
ADVANCED WATER 5,000.00

TREATMENT
133202 06/18/26 Printed 8806 0000348 APRIL 2026 88705
AGGREGATE PRODUCTS, 13,025.11
INC.
133203 06/18/26 Printed 1021 61438 87998
133204 06/18/26 Printed 5201 AIR MED CARE NETWORK 5882-20260603 87797 15.00 133205 06/18/26 Printed 023 AIRWAVE COMMUNICATIONS 451635 87643 238.63 133206 06/18/26 Reconciled 06/22/26 3078 ALBERT RUBIO REIMBURSEMENT-OFFICE CHAIRS 474.08 88217
133207 06/18/26 Printed 9094 ALEJANDRA GALLEGOS 9836-0050/109 W 10TH 80.62 133212 06/18/26 Printed 5956 AMAZON CAPITAL SERVICES 13NJ-DCWY-4PD9 88812 12,194.72 133213 06/18/26 Printed 1338 AMERICAN RED CROSS 23296722 88180 315.00 133214 06/18/26 Printed 9096 ANTHONY CARRILLO 8725-0048/642 W BREWER#122 83.70 133215 06/18/26 Printed 656 AQUA METRIC INV0114575 87994 7,348.57 133216 06/18/26 Printed 1066 AT & T 25353340 179.52
133217 06/18/26 Printed 8279 AT&T MOBILITY 287326019818X06042026 8,622.73 BAKER DISTRIBUTING 83.74

COMPANY LLC
133218 06/18/26 Printed 6069 GS25171 88297
133219 06/18/26 Printed 3869 BASE HILL INC. 26993 88708 9,694.00 133221 06/18/26 Printed 7158 BLUETARP FINANCIAL, INC. A00464 88120 638.79 133222 06/18/26 Printed 8296 BRAWLEY ANALYTICAL, INC. 001879 REISSUED 88054 5,442.00 133223 06/18/26 Printed 674 BRENNTAG BPI607187 88711 2,957.82 CALIFORNIA STATE 1,605.66

DISBURSEMENT
133224 06/18/26 Printed 455 6/12/26
CANON FINANCIAL SERVICES 357.63
INC
133225 06/18/26 Printed 8991 43295985 87879
133226 06/18/26 Reconciled 06/23/26 1053 CITY OF IMPERIAL PETTY CASH- POOL 2026 88171 80.00 133227 06/18/26 Printed 1744 CONVEYOR GROUP 11985 87092 1,445.29 133228 06/18/26 Printed 132 COSTCO WHOLESALE 48817 88168 406.03 133229 06/18/26 Printed 3135 COUNTY OF SAN DIEGO, RCS 26IMPCPDN11 88206 1,525.00 133230 06/18/26 Printed 3132 D & R SUPPLY 15997 88122 185.33 D AND H WATER SYSTEMS, 1,046.25
INC
133231 06/18/26 Printed 7600 I2026-0610 88076
133232 06/18/26 Printed 1573 DEPARTMENT OF JUSTICE 051713 87798 32.00 DEVELOPMENT 8,834.62

MANAGEMENT GROUP
133233 06/18/26 Printed 2815 DMG053126 MAY 2026 87088
133234 06/18/26 Printed 9084 DIANTHA PAIGE BUCHER 9320-0270/172 SAMPSON 52.36 133235 06/18/26 Printed 1084 DISPLAY SALES INV SO11461 88175 6,614.62 133236 06/18/26 Printed 207 EL CENTRO MOTORS 5252258 88205 82.36 133237 06/18/26 Printed 9085 ELENA GONZALEZ 9988-3119/498 TRESHILL #236 44.59 133238 06/18/26 Printed 9086 ELIEZER CARRERO AVILES 9727-0048/471 PINTO 123.79 ENTERPRISE FLEET 18,696.10

MANAGEMENT,
133239 06/18/26 Printed 8064 575205A-060326 87878
133240 06/18/26 Printed 9087 ERNESTO BUSTAMANTE 9325-0154/642 W BREWER#31 138.60 FERGUSON ENTERPRISES, 202.68
LLC
133241 06/18/26 Printed 019 CM844936 87741
133242 06/18/26 Printed 8740 FERNANDO RUIZ, INC. 174351 88703 1,050.00 FORENSIC DRUG TESTING 837.75

SERVICES
133243 06/18/26 Printed 5134 2026-1117 87794
133244 06/18/26 Printed 314 FRANCHISE TAX BOARD 6/12/26 78.83 133245 06/18/26 Printed 822 FRANCHISE TAX BOARD 6/12/26 46.24 133246 06/18/26 Printed 710 GRAINGER 9937246784 88063 1,409.62 GREEN RUBBER-KENNEDY 235.92
AG
133247 06/18/26 Printed 7720 I-110760 88706
GUARDIAN ALLIANCE 125.00

TECHNOLOGIES
133248 06/18/26 Printed 8490 34601 87648
HOME DEPOT CREDIT 3,570.87

SERVICES
133249 06/18/26 Printed 2096 7901190 88714
B.1.

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

Vendor
Number Vendor Name Check Description
US BANK Page: 2
Time: 12:25 pm
Date: 06/25/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
HUMANE SOCIETY OF 560.00

IMPERIAL
133250 06/18/26 Printed 4271 MAY 2026 88203
IMPERIAL COUNTY 32,132.00

AUDITOR-CONTRO
133251 06/18/26 Printed 3160 2026-27 LAFCO BUDGET 87091 IMPERIAL COUNTY FIRE 104,110.54
DEPT.
133252 06/18/26 Printed 120 APRIL 2026 87090
IMPERIAL COUNTY 2,615.91

TRANSPORTATION
133253 06/18/26 Printed 2914 26-33 87877
IMPERIAL IRRIGATION 48,035.47

DISTRICT
133254 06/18/26 Printed 028 JUNE 8, 2026
IMPERIAL IRRIGATION 6,834.00

DISTRICT
133255 06/18/26 Printed 4264 3139598 6/11/26
IMPERIAL POLICE OFFICERS 1,317.50
ASSN.
133256 06/18/26 Reconciled 06/23/26 102 6/12/26
133257 06/18/26 Printed 221 IMPERIAL PRINTERS 26-1557 88289 59.26 IMPERIAL TRUSS & LUMBER 1,623.18
CO.
133258 06/18/26 Printed 3187 B85568 88124
IMPERIAL VALLEY 180.00

OCCUPATIONAL M
133259 06/18/26 Printed 2099 5553 87795
IMPERIAL VALLEY PAINT 213.36
CENTER
133260 06/18/26 Printed 350 406457B 88280
133261 06/18/26 Printed 8644 JESSICA HURTADO 6/12/26 394.62 133262 06/18/26 Printed 6365 JOHN DEERE FINANCIAL W79839 87996 755.66 133263 06/18/26 Printed 9088 JUSTIN MARTIN 9978-0965/2300 MYRTLE#69 58.15 K-C WELDING & RENTALS, 254.86
INC.
133264 06/18/26 Printed 868 228587 88290
133265 06/18/26 Printed 2901 KIMBALL MIDWEST 104321168 88064 2,690.17 LA BRUCHERIE IRRIGATION 242.88
SUPPLY
133266 06/18/26 Printed 1647 330254 88172
LABOR COMPLIANCE 1,200.00

CONSULTANTS
133267 06/18/26 Printed 5230 4240 87692
LC ENGINEERING 3,125.00

CONSULTANTS INC
133268 06/18/26 Reconciled 06/22/26 6596 2850 87689
133269 06/18/26 Printed 1996 LEE TIRE CO. 412356 87644 1,677.70 133270 06/18/26 Printed 101 LINCOLN LIFE 6/12/26 510.00 133271 06/18/26 Printed 9093 MARCUS ROMERO 8910-0459/662 MESQUITE 7.47 133272 06/18/26 Printed 1190 MISSIONSQUARE - 304257 6/12/26 441.40 133273 06/18/26 Printed 9091 MONICA ERWIN 9912-0151/603 W MURPHY 1,256.98 133274 06/18/26 Printed 9083 MOTHERS AGAINST DRUNK 182328159 87647 195.00 133275 06/18/26 Printed 8669 NAPA AUTO PARTS 574925 88123 465.46 NC CHILD SUPPORT 264.00

CENTRALIZED
133276 06/18/26 Printed 8633 6/12/26
133277 06/18/26 Printed 9089 NIZA GONZALEZ 9968-3016/498 TRESHILL #110 254.15 133278 06/18/26 Printed 3080 NOBEL SYSTEMS, INC. 16433 88030 3,527.76 133280 06/18/26 Printed 4481 O'REILLY 2687-218941 88279 455.46 133281 06/18/26 Printed 079 ONE SOURCE DISTRIBUTORS S008317334.001 87999 7,636.33 133282 06/18/26 Printed 8743 PERMITIUM, LLC PER00042709 87646 3,000.00 133283 06/18/26 Printed 3868 PIXABYTES SOLUTIONS INC. 3094 88005 6,751.76 133284 06/18/26 Printed 8516 QUICK QUACK CAR WASH ARB266352 87649 341.82 133285 06/18/26 Printed 694 REXEL OF AMERICA, LLC S145386863.001 88013 342.72 133286 06/18/26 Printed 9095 ROBERT STEELE 9723-0404/2607 GEM 232.34 133287 06/18/26 Reconciled 06/22/26 7343 ROVE ENGINEERING INC 7553 87676 332,280.99 133288 06/18/26 Printed 3526 RSD 3352607-00 88074 11,734.67 133289 06/18/26 Printed 957 SC FUELS IN-0000349512 88707 7,434.24 133290 06/18/26 Reconciled 06/22/26 8501 SDCLEEAA 26-13-2 88231 700.00 133291 06/18/26 Printed 5257 SKM ENGINEERING LLC 33100 88701 282.50 133292 06/18/26 Printed 7623 STERICYCLE, INC. 8014507430 87876 340.61 133293 06/18/26 Printed 9092 STUART MARSLAND 9225-0056/642 W BREWER#155 114.76 SWANK MOTION PICTURES, 565.00
INC
133294 06/18/26 Printed 3570 BO 2798286 88173
133295 06/18/26 Printed 1239 THE SHERWIN-WILLIAMS CO. 5770-9 88713 264.82 133296 06/18/26 Printed 058 TROJAN UV 200/50015133 87499 41,132.01 B.1.

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

Vendor
Number Vendor Name Check Description
US BANK Page: 3
Time: 12:25 pm
Date: 06/25/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
133307 06/18/26 Reconciled 06/22/26 5837 U.S. BANK HARRAHS 05/21/26 87686 23,995.52 133308 06/18/26 Printed 6883 ULINE 208922897 88286 197.00 133309 06/18/26 Printed 6313 US AIR CONDITIONING 7907972 88294 26.76 133310 06/18/26 Printed 611 VERIZON WIRELESS 6145414270 955.46 133311 06/18/26 Printed 5639 WAGEWORKS, INC 0526-OR39530 MAY 2026 87796 100.00 133312 06/18/26 Printed 1715 WAXIE SANITARY SUPPLY 83883366 87844 324.45 133313 06/18/26 Printed 1568 WEBB AND ASSOCIATES ARIV0012975 88702 6,123.50 133314 06/18/26 Printed 4605 ZENNER USA INC 0005256-IN 88704 96.00 133480 06/25/26 Printed 7065 2K TOWER SERVICES LLC 618 88042 4,300.00 ACADEMI AWARDS & 737.19

TROPHIES
133481 06/25/26 Printed 735 9017 88951
133482 06/25/26 Printed 023 AIRWAVE COMMUNICATIONS 451773 88225 262.50 133483 06/25/26 Printed 8924 ALENE TABER LAW 00120 87097 27,082.84 133484 06/25/26 Printed 195 ALLIED WASTE 0467-001775497 SWEEP 3/2026 88759 14,782.34 133485 06/25/26 Printed 5956 AMAZON CAPITAL SERVICES 14Q4-KHD4-TNY3 87691 1,036.59 AMERICAN FIDELITY 5,598.40

ASSURANCE
133486 06/25/26 Printed 6306 D982785 JUNE 2026 87884
BABCOCK LABORATORIES, 8,814.40
INC.
133489 06/25/26 Printed 4400 SINV115597 88405
133490 06/25/26 Printed 9098 BAD ELF LLC 260262 88028 7,506.95 133491 06/25/26 Printed 7158 BLUETARP FINANCIAL, INC. A05066 88274 607.74 133492 06/25/26 Printed 7808 BOOT BARN INC. 199881 E. ZAZUETA 87694 272.77 133493 06/25/26 Printed 8296 BRAWLEY ANALYTICAL, INC. 002081 88081 1,039.50 133494 06/25/26 Printed 8287 BRAX COMPANY INC. 64144 88078 6,280.80 133495 06/25/26 Printed 674 BRENNTAG BPI610492 88756 10,417.61 133496 06/25/26 Printed 3765 BRODART CO. B7238373 87557 226.88 CALIFORNIA STATE 1,605.66

DISBURSEMENT
133497 06/25/26 Printed 455 6/26/26
CANON FINANCIAL SERVICES 3,520.85
INC
133498 06/25/26 Printed 8991 43356129 87887
133499 06/25/26 Printed 8250 CENGAGE LEARNING INC. 999102750494 87919 1,495.02 133500 06/25/26 Printed 9028 CHARTER COMMUNICATIONS 265101301060126 88036 230.00 133501 06/25/26 Printed 8943 CINCO BOOKS CORP 51398 87936 132.70 COMMERCIAL AVENUE 185.00

TRUCK &
133502 06/25/26 Printed 3870 COM1-466222 88755
COMPUTERSHARE TRUST 2,500.00

COMPANY
133503 06/25/26 Printed 1154 2550902 IMPERIAL PFA WW 87882 CONSTANGY, BROOKS, 1,178.00
SMITH
133504 06/25/26 Printed 9041 57586581 88908
133505 06/25/26 Printed 514 CORE & MAIN LP Z146028 87542 9,210.32 133506 06/25/26 Printed 132 COSTCO WHOLESALE 48890 88952 139.42 133507 06/25/26 Printed 3132 D & R SUPPLY 16077 88186 63.84 133508 06/25/26 Printed 1056 DELL MARKETING L.P. 10861949817 86701 4,333.13 DEPARTMENT OF 2,879.55

CONSERVATION
133509 06/25/26 Printed 339 JULY - SEP 2025 87698
133510 06/25/26 Printed 1573 DEPARTMENT OF JUSTICE 049009 88213 115.00 DESERT VETERINARY 80.00
GROUP
133511 06/25/26 Printed 569 338017 88226
133512 06/25/26 Printed 6812 DIANA QUINTANA REIMBURSMENT- STATE EXAM 87881 40.00 133513 06/25/26 Printed 8813 DRK ENTERPRISES LLC 44552 88178 12,770.54 133514 06/25/26 Printed 207 EL CENTRO MOTORS 6408056 88223 379.03 133515 06/25/26 Printed 314 FRANCHISE TAX BOARD 6/26/26 34.85 133516 06/25/26 Printed 822 FRANCHISE TAX BOARD 6/26/26 46.24 133517 06/25/26 Printed 8814 FRANCISCO ALVAREZ TUITION REIMB.SPRING 2026 88907 774.50 133518 06/25/26 Printed 4456 GRAFFIK SCREEN PRINTING 5757 88953 626.40 133519 06/25/26 Printed 710 GRAINGER 9939744794 88716 1,578.21 GREEN RUBBER-KENNEDY 98.76
AG
133520 06/25/26 Printed 7720 I-110357 88278
133521 06/25/26 Printed 264 HINDERLITER, DE LLAMAS & SIN064298 87883 1,401.73 HOME DEPOT CREDIT 363.99

SERVICES
133522 06/25/26 Printed 2096 9900102 88757
B.1.

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

Vendor
Number Vendor Name Check Description
US BANK Page: 4
Time: 12:25 pm
Date: 06/25/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
IMPERIAL COUNTY FIRE 112,026.27
DEPT.
133523 06/25/26 Printed 120 MAY 2026 87094
IMPERIAL COUNTY 16,500.00

SHERIFF'S
133524 06/25/26 Printed 8021 10072025-4 88041
IMPERIAL IRRIGATION 12,349.49

DISTRICT
133525 06/25/26 Printed 028 JUNE 22, 2026
IMPERIAL POLICE OFFICERS 1,380.00
ASSN.
133526 06/25/26 Printed 102 6/26/26
133527 06/25/26 Printed 221 IMPERIAL PRINTERS 26-1584 87885 229.11 IMPERIAL TRUSS & LUMBER 434.75
CO.
133529 06/25/26 Printed 3187 B85892 88130
IMPERIAL VALLEY 1,652.72

OCCUPATIONAL M
133530 06/25/26 Printed 2099 5601 88906
133531 06/25/26 Printed 5033 INFO SEND INC. 310952 87880 1,931.76 133536 06/25/26 Printed 6472 INGRAM LIBRARY SERVICES 97197997 87915 1,663.67 133537 06/25/26 Printed 8644 JESSICA HURTADO 6/26/26 394.62 JIM REITER'S LOCKSMITH & 175.43
SAFE
133538 06/25/26 Printed 008 280804 88283
133539 06/25/26 Printed 9056 JOCO LLC 9891-0950/311 S E #2 78.23 133540 06/25/26 Printed 3726 JORGE RUIZ TUTION REIMB. WWPO 88905 75.00 K-C WELDING & RENTALS, 216.45
INC.
133541 06/25/26 Printed 868 228584 88270
133542 06/25/26 Printed 8715 KANOPY INC. KFSL- 0854 87948 1,500.00 LA BRUCHERIE IRRIGATION 575.67
SUPPLY
133543 06/25/26 Printed 1647 329417 87544
133545 06/25/26 Printed 1996 LEE TIRE CO. 412961 88232 3,996.76 LIEBERT CASSIDY 6,290.00

WHITMORE
133546 06/25/26 Printed 788 324197 88904
133547 06/25/26 Printed 101 LINCOLN LIFE 6/26/26 310.00 MALLORY SAFETY AND 171.87

SUPPLY LLC
133548 06/25/26 Printed 260 6441831 88183
133549 06/25/26 Printed 8551 MANNY TAU, PSY.D. TAU-2001 88902 2,100.00 133550 06/25/26 Printed 1190 MISSIONSQUARE - 304257 6/26/26 441.40 133552 06/25/26 Printed 8669 NAPA AUTO PARTS 574977 88272 1,363.63 NC CHILD SUPPORT 264.00

CENTRALIZED
133553 06/25/26 Printed 8633 6/26/26
133554 06/25/26 Printed 2702 NEW READERS PRESS 39312 87910 482.92 133555 06/25/26 Printed 9100 NEWSBANK INC 2014835 87938 1,189.00 133556 06/25/26 Printed 4481 O'REILLY 2687-222584 88227 82.54 133557 06/25/26 Printed 079 ONE SOURCE DISTRIBUTORS S008337887.001 88269 2,489.36 133558 06/25/26 Printed 219 PADRE USA 16035229 88281 482.46 133559 06/25/26 Printed 9099 PEVO SPORTS CO VTCA-4WHEELS 88188 5,190.00 133560 06/25/26 Printed 9090 PRECISION UNIFORMS LLC 16769 88211 988.18 133561 06/25/26 Printed 7343 ROVE ENGINEERING INC 24-096R-COR 85697 4,770.07 133562 06/25/26 Printed 7343 ROVE ENGINEERING INC 24-096R-PAV 87693 94,840.72 133563 06/25/26 Printed 7343 ROVE ENGINEERING INC 9988-1004/CONST METER 1,889.27 133564 06/25/26 Printed 3526 RSD 3354504-00 88284 212.55 133565 06/25/26 Printed 8652 SOFIA SALAZAR 9417-0107/244 JOSH 56.07 133566 06/25/26 Printed 2365 SPARKLETTS 24671719 062026 398.39 133567 06/25/26 Printed 8143 STEMFINITY LLC 57791 87719 2,032.77 STRADLING YOCCA 17,008.50

CARLSON&RAUTH,
133568 06/25/26 Printed 6193 431853 87096
SUPERIOR READY MIX 2,825.34

CONCRETE LP
133569 06/25/26 Printed 1265 950000906559 88181
133570 06/25/26 Printed 104 TEAMSTERS, LOCAL 542 6/26/26 2,044.00 TEXAS LIFE INSURANCE 1,176.12

COMPANY
133571 06/25/26 Printed 7443 6/26/26
THE PENWORTHY COMPANY 830.48
LLC
133572 06/25/26 Printed 719 0618948-IN 88835
133573 06/25/26 Printed 1239 THE SHERWIN-WILLIAMS CO. 5956-4 88754 6.40 133574 06/25/26 Printed 5774 TOTAL INDUSTRIES INC. PAY APP #4-R2 88760 140,659.37 133575 06/25/26 Printed 8899 TRIMBLE INC. 60359429 88038 9,221.13 B.1.

Page 9 of 208 ends

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

Vendor
Number Vendor Name Check Description
US BANK Page: 5
Time: 12:25 pm
Date: 06/25/2026
Void/Stop
Date
Reconcile
Date
US BANK Checks
133576 06/25/26 Printed 8965 TURBO DATA SYSTEMS INC 48825 88222 321.27 133577 06/25/26 Printed 1934 TYLER TECHNOLOGIES, INC. 045-567713 88045 3,500.00 133580 06/25/26 Printed 615 VALLEY PEST SERVICES, INC 14362776 1,365.00 133581 06/25/26 Printed 9101 VANESSA JURADO 9926-0109/502 CINDY 70.92 VISION TRAFFIC CONTROL 2,338.20
INC.
133582 06/25/26 Printed 8626 1069 88128
133584 06/25/26 Printed 5837 U.S. BANK GREAT 04/21/26 87572 2,918.69 Total Checks: 193 Checks Total (excluding void checks): 1,380,550.12 Total Payments: 193 Bank Total (excluding void checks): 1,380,550.12 Total Payments: 193 Grand Total (excluding void checks): 1,380,550.12 B.1.

Page 10 of 208 ends

B.2.

City Council

STAFF REPORT
Document ID: 2026-364
Category: Consent Item
Department: Innovation & Technology
Department Head: Alejandro Estrada, Director of Innovation and Technology Meeting Date: July 1, 2026
SUBJECT:

BUDGET 2026-27 ANNUAL SUBSCRIPTION RENEWALS
BACKGROUND:

The Innovation and Technology Department respectfully requests City Council authorization to disburse
funds previously appropriated and approved as part of the Fiscal Year 2026-2027 Operating Budget for the
payment of annual software subscriptions, licensing agreements, maintenance contracts, and technology
service renewals that individually exceed the City Manager's purchasing authority of $25,000.

These expenditures represent ongoing operational commitments essential to maintaining the City's
technology infrastructure, business operations, cybersecurity posture, public communications, and service
delivery to residents and staff. The requested authorization does not constitute new spending or an increase
in the adopted budget. Rather, it allows staff to use funds already approved by the City Council during the
annual budget adoption process.

Page 11 of 208 ends

B.2.
operational systems
• Other technology-related renewals are necessary to sustain the City's daily operations Failure to renew these agreements in a timely manner could result in service interruptions, reduced
cybersecurity protections, loss of access to critical applications, disruption of communication platforms,
and operational inefficiencies affecting multiple City departments.

Approval of this request will authorize staff to process and pay these recurring obligations as invoices come
due throughout the fiscal year, ensuring continuity of operations, compliance with contractual obligations,
and uninterrupted access to the technology resources relied upon by City employees and the community.

FISCAL IMPACT:

Funding for these expenditures has been included in, and appropriated through, the adopted Fiscal Year 2026-2027 budget within the respective departmental accounts. No additional appropriation is requested. City Council approval is requested solely to authorize the disbursement of budgeted funds for individual payments exceeding the City Manager's authority limit of $25,000.

REQUESTED ACTION:

It is recommended that the City Council approve the disbursement of Fiscal Year 2026- 2027 budgeted funds for annual technology-related renewals and service agreements that exceed the City Manager's purchasing authority and authorize staff to process the necessary payments in accordance with the adopted budget and applicable purchasing policies.

CITY MANAGER RECOMMENDATION:

Attachments:

1. DoIT Budget 2026-27 Annual Subscription

Page 12 of 208 ends

Department of Innovation & Technology
420 South Imperial Avenue, Imperial, CA 92251 | (760) 355-3842

DEPARTMENT OF INNOVATION & DEPARTMENT

DIRECTOR
R. Alejandro Estrada
June 22, 2026
To: City Manager
Re: Budget 2026-27 Annual Subscription Renewals
Dear City Manager,
The Innovation and Technology Department respectfully requests City Council authorization to disburse funds previously appropriated and approved as part of the Fiscal Year 2026-2027 Operating Budget for the payment of annual software subscriptions, licensing agreements, maintenance contracts, and technology service renewals that individually exceed the City Manager's purchasing authority of $25,000.

These expenditures represent ongoing operational commitments essential to maintaining the City's technology infrastructure, business operations, cybersecurity posture, public communications, and service delivery to residents and staff. The requested authorization does not constitute new spending or an increase in the adopted budget. Rather, it allows staff to use funds already approved by the City Council during the annual budget adoption process.

Examples of renewals anticipated during Fiscal Year 2026-2027 include, but are not limited to:
• Microsoft licensing and cloud services subscriptions
• CivicPlus website hosting, content management, and related services • Esri Geographic Information System (GIS) software licensing and maintenance • AMS application support and maintenance agreements
• Cloud-based backup and disaster recovery services
• Cybersecurity subscriptions and monitoring services
• Software maintenance agreements supporting financial, administrative, and operational systems • Other technology-related renewals are necessary to sustain the City's daily operations Failure to renew these agreements in a timely manner could result in service interruptions, reduced cybersecurity protections, loss of access to critical applications, disruption of communication platforms, and operational inefficiencies affecting multiple City departments.

Approval of this request will authorize staff to process and pay these recurring obligations as invoices come due throughout the fiscal year, ensuring continuity of operations, compliance with contractual obligations, and uninterrupted access to the technology resources relied upon by City employees and the community.

Page 13 of 208 ends

Department of Innovation & Technology
420 South Imperial Avenue, Imperial, CA 92251 | (760) 355-3842 Fiscal Impact
Funding for these expenditures has been included in, and appropriated through, the adopted Fiscal Year 2026-2027 budget within the respective departmental accounts. No additional appropriation is requested.

City Council approval is requested solely to authorize the disbursement of budgeted funds for individual payments exceeding the City Manager's authority limit of $25,000.

Recommendation
It is recommended that the City Council approve the disbursement of Fiscal Year 2026-2027 budgeted funds for annual technology-related renewals and service agreements that exceed the City Manager's purchasing authority and authorize staff to process the necessary payments in accordance with the adopted budget and applicable purchasing policies.

Respectfully,
R. Alejandro Estrada
Director of Information Technology

Page 14 of 208 ends

City of Imperial
Department of Innovation & Technology
Budget 2026-27 New Projects and Acquisitions
Innovation & Technology
2026-27 Projects
Project Description Investment
19-144-5442 Firewall for the Police Department 20,000.00 19-144-5442 City Council Streaming Technology Upgrade 20,000.00 19-144-5442 City Council Technology Upgrade for Meetings. 10,000.00 Total 50,000.00
Innovation & Technology
2026-27 Subscription Renewals
Project Description
19-144-5251 Microsoft Office Enterprise Contract (year 2 of 3) 34,375.99 19-144-5253 Civic Plus Website Platinum Hosting, AMS, and Next Request 63,313.12 19-144-5254 Harris Computer / Utility Billing Software 30,081.17 19-145-5251 Esri SGEA 29,300.00
19-145-5251 GIS Data Suite 25,000.00
19-144-5253 Trimble Unity AMS (39 Licenses) 54,515.00
19-146-5253 Cloud Backup Services – Hybrid Workloads 52,938.29 19-146-5253 Cloud Backup Services – Microsoft Office 365 26,516.48 19-146-5253 Cloud Managed Security Protection 36,508.53 Total 352,548.58

Page 15 of 208 ends

B.3.

City Council

STAFF REPORT
Document ID: 2026-367
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2004-1 (Victoria Ranch).

The proposed FY 2026/2027 special tax rates for Facilities and for Services designated as Developed Property are equal to the maximum special tax rate allowed. The proposed FY 2026/2027 special tax rate for Facilities and for Services designated as Final Map Property is 0.00% of the maximum special tax rate allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. The maximum special taxes for facilities do not change from year to year. The maximum special taxes for services change each year by the percentage change in the Consumer Price Index from the current year to the previous year.

REQUESTED ACTION:

Staff recommends that the City Council adopt Resolution 2026-45 to determine and levy the special taxes for FY 2026/2027.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. CFD-2004-1_Resolution-Annual-Levy_FY2026-2027

Page 16 of 208 ends

B.3.

Page 17 of 208 ends

RESOLUTION NO. 2026-45

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2004-1 (VICTORIA RANCH) DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2004-1 (Victoria Ranch) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on October 6, 2004, the City Council adopted an Ordinance establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 3: The rate determined and set forth above does not exceed the amount as previously authorized by the Ordinance and is not in excess of that amount previously approved by the qualified electors of the applicable Improvement Area of the District. After adoption of this Resolution, the City Manager or his/her designee, may make any necessary modification to these special taxes to correct errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any category of parcels; provided, however, that any such modification shall not result in an increase in the tax applicable to any category of parcels.

Section 4: The proceeds of the Facilities Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Imperial Community Facilities District No. 2004-1 Ordinance and once issued, Fiscal Agents Agreement (the "Fiscal Agents Agreement"):

A. The Administrative costs and other incidental expenses of the District; B. The interest scheduled for collection on the outstanding bonded indebtedness related to the District;
C. The principal scheduled for collection on the outstanding term bonds related to the applicable Improvement Area;

Page 18 of 208 ends

D. The sinking payments scheduled for collection on the outstanding term bonds relating to the applicable Improvement Area;
E. Amounts, if any, needed to replenish the applicable Reserve Account of the Bond Fund to the level of the Reserve Requirement;
F. Amounts, if any, required to bring the amount on deposit in the Rebate Fund to the required level; and
G. Amounts, if any, needed for the Surplus Fund to be utilized for reimbursement of Facilities.

Section 5: That the proceeds of the Services Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

Section 6: The above authorized Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes, and shall be subject to the same penalties and same procedures, sale and lien priority in cases of any delinquency as is provided for ad valorem taxes.

Section 7: The Auditor-Controller of the County of Imperial is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated "CFD Special Tax," or any other suitable designation; reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

Section 8: All applicable Special Taxes collected will be paid to the trustee for deposit in the applicable Special Tax Fund upon receipt by the City of Imperial from the Auditor-Controller pursuant to the terms of the Indenture of Trust.

Section 9: The Auditor-Controller shall, at the close of the tax collection period, promptly render to the City a detailed report showing the amounts of the Special Tax installments, penalties, interest, and fees collected, and from which properties collected. Any expenses to be paid to the Auditor-Controller for carrying out the forgoing responsibilities shall be in accordance with a contact, if any, entered into between the district and the Auditor-Controller, pursuant to Section 29304 of the Government Code of the State of California or as otherwise provided by law.

Section 10: This resolution relating to the levy of the special tax shall take effect immediately upon its passage and adoption in accordance with the provisions of Government Code Section 53340, as amended.

Page 19 of 208 ends

PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

Page 20 of 208 ends

EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2004-1 (VICTORIA RANCH) FISCAL YEAR 2026/2027
Special Tax Rates (Facilities)
Land Use
Class
Assigned
Special Tax
FY 2026/2027
Special Tax Rate
Single Family Residential Developed $1,610.00 per Unit $1,610.00 per Unit Multiple Family Residential Developed $405.00 per Unit $405.00 per Unit Non-Residential Developed $3,000.00 per Acre $3,000.00 per Acre Final Map $1,610.00 per Lot $0.00 per Lot
Undeveloped $13,000.00 per Acre $0.00 per Acre
Special Tax Rates (Services)
Land Use
Class
Assigned
Special Tax
FY 2026/2027
Special Tax Rate
Residential Developed $218.76 per Unit $218.76 per Unit Non-Residential Developed $875.13 per Acre $875.13 per Acre Final Map $875.13 per Acre $0.00 per Acre

Page 21 of 208 ends

B.4.

City Council

STAFF REPORT
Document ID: 2026-368
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2004-2 (Mayfield).

The proposed FY 2026/2027 special tax rates are as follows:

Improvement Area No. 1
Facilities Special Tax designated as Developed Property: equal to the maximum special tax rate allowed
Facilities Special Tax designated as Undeveloped Property: 27.56% of the maximum special tax rate allowed
Services Special Tax Rate for All Property: equal to the maximum special tax rate allowed
Improvement Area No. 2
Services Special Tax designated as Developed Property: equal to the maximum special tax rate allowed
Services Special Tax designated as Undeveloped Property: 0.00% of the maximum special tax rate allowed
FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. The maximum special taxes for Facilities do not change from year to year. The maximum special taxes for Services change each year by the percentage change in the Consumer Price Index from the current year to the previous year.

REQUESTED ACTION:

Staff recommends that the City Council adopt Resolution 2026-46 to determine and levy the special taxes for FY 2026/2027.

Page 22 of 208 ends

B.4.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. CFD-2004-2_Resolution-Annual-Levy_FY2026-2027

Page 23 of 208 ends

RESOLUTION NO. 2026-46

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2004-2 (MAYFIELD), DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2004-2 (Mayfield) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on April 20, 2005, the City Council adopted an Ordinance establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 4: The proceeds of the Facilities Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Imperial Community Facilities District No. 2004-2 Ordinance and once issued, Fiscal Agents Agreement (the "Fiscal Agents Agreement"):

Page 24 of 208 ends

Section 5: That the proceeds of the Services Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

Section 6: The above authorized Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties and same procedures, sale and lien priority in cases of any delinquency as is provided for ad valorem taxes.

Section 7: The Auditor-Controller of the County of Imperial is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated "CFD Special Tax," or any other suitable designation, reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

Page 25 of 208 ends

PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

Page 26 of 208 ends

EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2004-2 (MAYFIELD)
IMPROVEMENT AREA NO. 1
FISCAL YEAR 2026/2027
Special Tax Rates (Facilities)
Land Use
Class
Building
Square Footage
Assigned Special Tax
per Residential Unit
FY 2026/2027
Special Tax Rate
1 Less than 1,600 $1,639.00 $1,639.00
2 1,600 – 1,850 $2,171.00 $2,171.00
3 1,851 – 2,300 $2,294.00 $2,294.00
4 2,301 – 2,600 $2,555.00 $2,555.00
5 2,601 – 3,000 $2,841.00 $2,841.00
6 3,001 – 3,300 $3,278.00 $3,278.00
7 Greater than 3,300 $3,606.00 $3,606.00
Land Use
Class
Assigned Special Tax
per Acre
FY 2026/2027
Special Tax Rate
Non-Residential Developed $17,596.00 $17,596.00
Undeveloped Property $17,596.00 $4,848.72
Special Tax Rates (Services)
Improvement Area No. 1
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Residential Developed $218.76 per Unit $218.76 per Unit Non-Residential Developed $875.13 per Acre $875.13 per Acre Undeveloped Property $875.13 per Acre $875.13 per Acre
Special Tax Rates (Services)
Improvement Area No. 2
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Residential Developed $218.76 per Unit $218.76 per Unit Non-Residential Developed $875.13 per Acre $875.13 per Acre Undeveloped Property $875.13 per Acre $0.00 per Acre

Page 27 of 208 ends

B.5.

City Council

STAFF REPORT
Document ID: 2026-369
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2004-3 (Bratton Development).

The proposed FY 2026/2027 special tax rate for Facilities designated as Developed Property is 77.50% of the maximum special tax rate. The proposed FY 2026/2027 special tax rate for Facilities designated as Undeveloped Property is 0.00% of the maximum special tax rate. The proposed FY 2026/2027 special tax rate for Services is equal to the maximum special tax rate allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. The maximum special taxes for facilities do not change from year to year. The maximum special taxes for Services change each year by the percentage change in the Consumer Price Index from the current year to the previous year.

REQUESTED ACTION:

Staff recommends that the City Council adopt Resolution 2026-47 to determine and levy the special taxes for FY 2026/2027.

CITY MANAGER RECOMMENDATION:

Approved as presented.

Attachments:

1. CFD-2004-3_Resolution-Annual-Levy_FY2026-2027

Page 28 of 208 ends

B.5.

Page 29 of 208 ends

RESOLUTION NO. 2026-47

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2004-3 (BRATTON DEVELOPMENT), DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2004-3 (Bratton Development) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on November 17, 2004, the City Council adopted an Ordinance establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 4: The proceeds of the Facilities Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Imperial Community Facilities District No. 2004-3 Ordinance and once issued, Fiscal Agents Agreement (the "Fiscal Agents Agreement"):

Page 30 of 208 ends

Section 5: That the proceeds of the Services Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

Section 7: The Auditor-Controller of the County of Imperial is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated "CFD Special Tax," or any other suitable designation, reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

Page 31 of 208 ends

PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

Page 32 of 208 ends

EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2004-3 (BRATTON DEVELOPMENT) FISCAL YEAR 2026/2027
Special Tax Rates (Facilities)
Land Use
Class
Building
Square Footage
Assigned Special Tax
per Residential Unit
FY 2026/2027
Special Tax Rate
1 Less than 1,500 $1,267.00 $981.98
2 1,500 – 1,700 $1,340.00 $1,038.56
3 1,701 – 1,900 $1,414.00 $1,095.92
4 1,901 – 2,100 $1,605.00 $1,243.96
5 Greater than 2,100 $1,716.00 $1,329.98
Land Use
Class
Assigned Special Tax
per Acre
FY 2026/2027
Special Tax Rate
Undeveloped Property $11,152.00 $0.00
Special Tax Rates (Services)
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Developed Property $218.76 per Unit $218.76 per Unit
Undeveloped Property $875.13 per Acre $875.13 per Acre

Page 33 of 208 ends

B.6.

City Council

STAFF REPORT
Document ID: 2026-370
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR THE FISCAL YEAR 2026/2027
BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2005-1 (Springfield).

The proposed FY 2026/2027 special tax rate for Facilities is 98.61% of the maximum special tax rate allowed. The proposed FY 2026/2027 special tax rate for Services is equal to the maximum special tax rate allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. The maximum special taxes for facilities do not change from year to year. The maximum special taxes for Services change each year by the percentage change in the Consumer Price Index from the current year to the previous year.

REQUESTED ACTION:

Staff recommends that the City Council adopt Resolution 2026-48 to determine and levy the special taxes for FY 2026/2027.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. CFD-2005-1_Resolution-Annual-Levy_FY2026-2027

Page 34 of 208 ends

B.6.

Page 35 of 208 ends

RESOLUTION NO. 2026-48

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2005-1 (SPRINGFIELD), DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2005-1 (Springfield) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on August 3, 2005, the City Council adopted an Ordinance establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 4: The proceeds of the Facilities Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Imperial Community Facilities District No. 2005-1 Ordinance and once issued, Fiscal Agents Agreement (the "Fiscal Agents Agreement"):

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Section 5: That the proceeds of the Services Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

Section 7: The Auditor-Controller of the County of Imperial is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated "CFD Special Tax," or any other suitable designation, reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

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PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

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EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2005-1 (SPRINGFIELD)
FISCAL YEAR 2026/2027
Special Tax Rates (Facilities)
Land Use
Class
Building
Square Footage
Assigned Special Tax
per Residential Unit
FY 2026/2027
Special Tax Rate
1 Less than 1,001 $1,430.00 $1,410.16
2 1,001 – 1,200 $1,599.00 $1,576.82
3 1,201 – 1,400 $1,684.00 $1,660.64
4 1,401 – 1,600 $1,892.00 $1,865.76
5 1,601 – 2,000 $1,980.00 $1,952.54
6 2,001 – 2,400 $2,268.00 $2,236.54
7 Greater than 2,400 $2,742.00 $2,703.98
Land Use
Class
Assigned Special Tax
per Acre
FY 2026/2027
Special Tax Rate
Non-Residential Developed $20,520.00 $20,235.48
Undeveloped Property $20,520.00 $0.00
Special Tax Rates (Services)
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Residential Developed $218.76 per Unit $218.76 per Unit Non-Residential Developed $875.13 per Acre $875.13 per Acre Undeveloped Property $875.13 per Acre $0.00 per Acre

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B.7.

City Council

STAFF REPORT
Document ID: 2026-371
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR THE FISCAL YEAR 2026/2027
BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2006-1 (Monterrey Park).

The proposed FY 2026/2027 special tax rates are as follows:

Improvement Area No. 1
Facilities Special Tax designated as Developed Property: 98.28% of the maximum special tax rate allowed.

Facilities Special Tax designated as Undeveloped Property: 0.00% of the maximum special tax rate allowed.

Services Special Tax Rate for All Property: equal to the maximum special tax rate allowed.

Improvement Area No. 2
Services Special Tax designated as Developed Property: equal to the maximum special tax rate allowed.

Services Special Tax designated as Undeveloped Property: 0.00% of the maximum special tax rate allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. The maximum special taxes for facilities increase by 2% each year. The maximum special taxes for Services change each year by the percentage change in the Consumer Price Index from the current year to the previous year.

REQUESTED ACTION:

Staff recommends that the City Council adopt Resolution 2026-49 to determine and levy

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B.7.
the special taxes for FY 2026/2027.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. CFD-2006-1_Resolution-Annual-Levy_FY2026-2027

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RESOLUTION NO. 2026-49

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2006-1 (MONTERREY PARK), DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2006-1 (Monterrey Park) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on April 5, 2006, the City Council adopted Ordinance 716 establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 4: The proceeds of the Facilities Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Imperial Community Facilities District No. 2006-1 Ordinance and once issued, Fiscal Agents Agreement (the "Fiscal Agents Agreement"):

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D. The sinking payments scheduled for collection on the outstanding term bonds relating to the applicable Improvement Area;
E. Amounts, if any, needed to replenish the applicable Reserve Account of the Bond Fund to the level of the Reserve Requirement;
F. Amounts, if any, required to bring the amount on deposit in the Rebate Fund to the required level; and
G. Amount, if any, needed for the Surplus Fund to be utilized for reimbursement of Facilities.

Section 5: That the proceeds of the Services Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

Section 7: The Auditor-Controller of the County of Imperial is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated "CFD Special Tax," or any other suitable designation, reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

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PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

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EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2006-1 (MONTERREY PARK) FISCAL YEAR 2026/2027
Special Tax Rates (Facilities)
Land Use
Class
Building
Square Footage
Assigned Special Tax
per Residential Unit
FY 2026/2027
Special Tax Rate
1 Less than 1,550 $2,551.37 $2,507.52
2 1,550 – 1,799 $2,686.59 $2,640.42
3 1,800 – 2,049 $2,882.76 $2,833.22
4 2,050 – 2,299 $3,028.38 $2,976.32
5 2,300 – 2,549 $3,214.11 $3,158.86
6 2,550 – 2,799 $3,503.89 $3,443.66
7 2,800 – 3,049 $3,514.28 $3,453.88
8 Greater than 3,049 $3,670.30 $3,607.22
Land Use
Class
Assigned Special Tax
per Acre
FY 2026/2027
Special Tax Rate
Undeveloped Property $25,127.37 $0.00
Special Tax Rates (Services)
Improvement Area No. 1
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Developed Property $218.76 per Unit $218.76 per Unit
Undeveloped Property $875.13 per Acre $875.13 per Acre
Special Tax Rates (Services)
Improvement Area No. 2
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Developed Property $218.76 per Unit $218.76 per Unit
Undeveloped Property $875.13 per Acre $0.00 per Acre

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B.8.

City Council

STAFF REPORT
Document ID: 2026-372
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027.

BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2006-2 (Savanna Ranch).

The proposed FY 2026/2027 special tax rates are as follows:

Improvement Area No. 1
Facilities Special Tax designated as Developed Property: 89.52% of the maximum special tax rate allowed.

Services Special Tax designated as Developed Property: equal to the maximum special tax rate allowed.

Facilities and Services Special Tax designated as Undeveloped Property: 0.00% of the maximum special tax rate allowed.

Improvement Area No. 2
Services Special Tax designated as Developed Property: equal to the maximum special tax rate allowed.

Services Special Tax designated as Undeveloped Property: 0.00% of the maximum special tax rate allowed.

FISCAL IMPACT:

REQUESTED ACTION:

Staff recommends that the City Council adopt Resolution 2026-50 to determine and levy the special taxes for FY 2026/2027.

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B.8.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. CFD-2006-2_Resolution-Annual-Levy_FY2026-2027

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RESOLUTION NO. 2026-50

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2006-2 (SAVANNA RANCH), DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2006-2 (Savanna Ranch) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on March 15, 2006, the City Council adopted Ordinance 717 establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 4: The proceeds of the Facilities Special Tax shall be used to pay, in whole or in part, the approved costs for the subject fiscal year as provided in the City of Imperial Community Facilities District No. 2006-2 Ordinance and once issued, Fiscal Agents Agreement (the "Fiscal Agents Agreement"):

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D. The sinking payments scheduled for collection on the outstanding term bonds relating to the applicable Improvement Area;
E. Amounts, if any, needed to replenish the applicable Reserve Account of the Bond Fund to the level of the Reserve Requirement;
F. Amounts, if any, required to bring the amount on deposit in the Rebate Fund to the required level; and
G. Amount, if any, needed for the Surplus Fund to be utilized for reimbursement of Facilities.

Section 5: That the proceeds of the Services Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

Section 7: The Auditor-Controller of the County of Imperial is hereby directed to apply the real property statement for each parcel in the District for the current fiscal year listing the Special Tax due opposite each parcel of land affected, in a line item designated "CFD Special Tax," or any other suitable designation, reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

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PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

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EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2006-2 (SAVANNA RANCH) FISCAL YEAR 2026/2027
Special Tax Rates (Facilities)
Land Use
Class
Building
Square Footage
Assigned Special Tax
per Residential Unit
FY 2026/2027
Special Tax Rate
1 Less than 1,676 $711.76 $637.20
2 1,676 – 1,925 $778.62 $697.04
3 1,926 – 2,175 $1,077.34 $964.48
4 2,176 – 2,425 $1,170.95 $1,048.28
5 2,426 – 2,675 $1,249.67 $1,118.76
6 2,676 – 2,925 $1,341.82 $1,201.24
7 2,926 – 3,175 $1,457.72 $1,305.00
8 Greater than 3,175 $1,536.47 $1,375.50
Land Use
Class
Assigned Special Tax
per Acre
FY 2026/2027
Special Tax Rate
Undeveloped Property $10,548.74 $0.00
Special Tax Rates (Services)
Improvement Area No. 1
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Developed Property $209.42 per Unit $209.42 per Unit
Undeveloped Property $837.77 per Acre $0.00 per Acre
Special Tax Rates (Services)
Improvement Area No. 2
Land Use
Class Assigned Special Tax
FY 2026/2027
Special Tax Rate
Developed Property $209.42 per Unit $209.42 per Unit
Undeveloped Property $837.77 per Acre $0.00 per Acre

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B.9.

City Council

STAFF REPORT
Document ID: 2026-373
Category: Consent Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

RESOLUTION TO DETERMINE AND LEVY THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027.

BACKGROUND:

The City Council will adopt this resolution to determine and levy the special taxes for fiscal year 2026/2027 (“FY 2026/2027”) for CFD No. 2024-1 (Morningstar).

The proposed FY 2026/2027 special tax rates designated as Developed Residential Property are equal to the maximum special tax rate allowed. The proposed FY 2026/2027 special tax rate designated as Developed Non-Residential Property and Approved Property is 0.00% of the maximum special tax rate allowed.

FISCAL IMPACT:

The funds generated are used for the purposes stated in the original formation of this district. The maximum special taxes change each year based on the annual percentage change in the Consumer Price Index from the previous year to the current year.

REQUESTED ACTION:

Staff recommends that the City Council adopt the resolution to determine and levy the special taxes for FY 2026/2027.

CITY MANAGER RECOMMENDATION:

Approve as presented.

Attachments:

1. CFD-2024-1_Resolution-Annual-Levy_FY2026-2027

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B.9.

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RESOLUTION NO. 2026-51

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

ACTING AS THE LEGISLATIVE BODY OF THE COMMUNITY FACILITIES DISTRICT NO. 2024-1 (MORNINGSTAR) DETERMINING AND LEVYING THE SPECIAL TAXES FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council (the "City Council") of the City of Imperial (the “City”) is the legislative body of Community Facilities District No. 2024-1 (Morningstar) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part l, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, on January 15, 2025, the City Council adopted an Ordinance establishing the District, and providing for the Special Tax in accordance with Section 53340 of the Act authorizing the levy of the Special Tax on the property located within the District; and NOW THEREFORE BE IT RESOLVED by the City Council of the City of Imperial as follows:

Section 1: The preceding recitals are true and correct.

Section 2: The City does, by the passage of this resolution, authorize the levy of special taxes at the rates set forth in Exhibit “A” attached hereto, referred and so incorporated.

Section 3: The rate determined and set forth above does not exceed the amount as previously authorized by the Ordinance and is not in excess of that amount previously approved by the qualified electors of the District. After adoption of this Resolution, the City Manager or his/her designee, may make any necessary modification to these special taxes to correct errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any category of parcels; provided, however, that any such modification shall not result in an increase in the tax applicable to any category of parcels.

Section 5: That the proceeds of the Special Tax shall be used to pay the authorized purposes pursuant to the formation proceedings, including but not limited to, the following:

A. Payment of CFD administrative costs; and
B. Payment of authorized services.

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other suitable designation; reference is made to attached Exhibit “A” for the exact rates of the Special Taxes.

Section 8: The District shall retain all special taxes collected within CFD No. 2024-1 (Morningstar) in the special fund(s) established for such purpose and shall use such special taxes exclusively for the purposes for which CFD No. 2024-1 (Morningstar) was established.

PASSED, APPROVED AND ADOPTED this 1st day of July, 2026. _______________________________
Mayor
ATTEST:
______________________________
City Clerk

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EXHIBIT A

CITY OF IMPERIAL
COMMUNITY FACILITIES DISTRICT NO. 2024-1 (MORNINGSTAR)
FISCAL YEAR 2026/2027
Special Tax Rates
Land Use
Class
Maximum
Special Tax
FY 2026/2027
Special Tax Rate
Residential Developed $247.34 per Unit $247.34 per Unit Non-Residential Developed $1,590.50 per Acre $0.00 per Acre Approved $247.34 per Unit $0.00 per Unit

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B.10.

City Council

STAFF REPORT
Document ID: 2026-376
Category: Consent Item
Department: Community Development
Department Head: Othon Mora, Community Development Director Meeting Date: July 1, 2026
SUBJECT:

REGIONAL MOBILE CRV COLLECTION PROGRAM ACCESS AGREEMENT BACKGROUND:

Imperial Valley Resource Management Agency (IVRMA) is proposing a new Regional Mobile California Redemption Value (CRV) Collection Program designed to provide convenient beverage container redemption opportunities throughout Imperial County, particularly in rural, underserved, and convenience zone-impacted communities. The program would utilize mobile collection events at approved public locations throughout participating jurisdictions and establish an Anchor Recycling Center to consolidate, process, and transport collected CRV materials. Under the agreement, IVRMA assumes responsibility for all program operations, staffing, equipment, insurance, regulatory compliance, and associated liabilities, while participating jurisdictions provide access to mutually approved public locations for collection activities.

FISCAL IMPACT:

N/A
REQUESTED ACTION:

Approve Access Agreement for IVRMA's Regional Mobile CRV Collection Program and Anchor Recycling Center Support Activities.

CITY MANAGER RECOMMENDATION:

Attachments:

1. ACCESS AGREEEMENT CITIES_COUNTY

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B.10.

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C.1.

City Council

STAFF REPORT
Document ID: 2026-351
Category: Action Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

APPROVE RESOLUTIONS ORDERING THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS FOR PASEO DEL SOL AND WILDFLOWER SUBDIVISIONS.

BACKGROUND:

On June 3, 2026, the City Council adopted 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 adoption, a public hearing was scheduled for June 17, 2026, and was postponed to July 1, 2026 by Resolution No. 2026-43 to take testimony and adopt resolutions accepting the engineer’s report and approving an assessment levy for FY 2026/2027.

The proposed FY 2026/2027 annual assessment is $519.82 per EDU for Wildflower and $503.60 per EDU for Paseo del Sol, which is 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 change in the Consumer Price Index.

REQUESTED ACTION:

Approve Resolution No. 2026-30, AMENDING AND / OR APPROVING THE ENGINEER’S REPORT FOR THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
Approve Resolution No. 2026-29, ORDERING THE LEVY AND COLLECTION OF

ANNUAL ASSESSMENTS RELATED TO THE IMPERIAL LANDSCAPE
MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
CITY MANAGER RECOMMENDATION:

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C.1.

Approve as presented.

Attachments:

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

2. LSCP-MD-1_Resolution-26-29 Annual-Levy_FY2026-2027

3. LSCP-MD-1_Resolution-26-30Engineers-Report_FY2026-2027

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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

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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

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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.

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

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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.

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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.

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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).

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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

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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

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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.

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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.

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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.

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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

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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

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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

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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

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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

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EXHIBIT B

DISTRICT BOUNDARY MAPS

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RESOLUTION NO. 2026-29

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF IMPERIAL, CALIFORNIA, ORDERING THE LEVY

AND COLLECTION OF ANNUAL ASSESSMENTS

RELATED TO THE IMPERIAL LANDSCAPE
MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR
2026/2027
WHEREAS, the City Council has, by previous Resolutions, initiated proceedings to form and declared its intention to levy and collect annual assessments against parcels of land within “City of Imperial Landscape Maintenance District No. 1” (the “District”) for Fiscal Year (“FY”) commencing July 1, 2026 and ending June 30, 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”) to pay the costs and expenses of operating, maintaining and servicing the improvements and appurtenant facilities related thereto; and, WHEREAS, Koppel & Gruber Public Finance, the Assessment Engineer selected by the City Council, has prepared and filed with the City Clerk and the City Clerk has presented to the City Council an Engineer’s Report entitled “City of Imperial, Landscape Maintenance District No. 1 (Paseo del Sol and Wildflower) Engineer’s Report, Fiscal Year 2026/2027 (the “Report”) in connection with the proposed levy and collection of special benefit assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Report; and,
WHEREAS, the City Council following notice duly given, has held a full and fair Public Hearing on July 1, 2026, regarding the levy and collection of assessments as described in the Report prepared in connection therewith, and considered all oral and written statements, protests and communications made or filed by interested persons regarding these matters, pursuant to the Act and in accordance with the provisions of the California Constitution Article XIIID.

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

Section 1: The preceding recitals are true and correct.

Section 2: Following notice duly given, the City Council has held a full and fair public hearing regarding the levy and collection of the assessments, the Report prepared in connection therewith, and considered all oral and written statements, protests and communications made or filed by interested persons regarding these matters.

Section 3: The City Council desires to levy and collect assessments against parcels of land within the District for the FY commencing July 1, 2026 and ending June 30, 2027 to pay the costs for the operation, maintenance and servicing of landscaping and all related appurtenant facilities located within public places within and for the benefit of the District.

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Section 4: The City Council has examined and reviewed the Engineer’s Report in connection with the District, and the levy and collection of assessments. Based upon its review of the Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City council hereby finds and determines that:
a. A special benefit will be received by parcels of land within the District and all parcels of land benefit from the operations, maintenance, and servicing of the improvements and related facilities.
b. The District includes all of the lands so benefited; and c. The amount to be assessed upon the lands within the District, in accordance with the proposed budget for the fiscal year commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the special benefits, to be received by each parcel from the improvements and services, and is satisfied that the assessments are levied, without regard to property valuation.

Section 5: The Report and the FY 2026/2027 assessments, as presented to the City Council and on file in the office of the City Clerk, are hereby confirmed as filed.

Section 6: The City Council hereby orders the District improvements to be made, which improvements are briefly described as the operation, administration, maintenance and servicing of all public landscaping improvements and appurtenant facilities and expenses associated with the District that were installed as part of property development within the District and that will be maintained by the City of Imperial or their designee and all such maintenance, operation and servicing of the landscaping improvements and all appurtenant facilities shall be performed pursuant to the "Act", namely:
• 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 7: The City Clerk or their designee, Koppel & Gruber Public Finance, is hereby authorized and directed to file the levy with the County Auditor of Imperial for FY 2026/2027.

Section 8: The County Auditor of Imperial shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, so apportioned by the method of apportionment formula, outlined in the Report, and such levies shall be collected at the same time and in the same manner as the county taxes are collected pursuant to Chapter 4, Article 2, Section 22646 of the Act. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

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Section 9: The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the “Imperial Landscape Maintenance District No. 1”, and such money shall be expended only for the maintenance, operation and servicing of the landscaping improvements and appurtenant facilities as described in Section 6 above.

Section 10: The adoption of this Resolution constitutes the District levy for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

PASSED, APPROVED AND ADOPTED this 1st day of July, 2026, by the following vote:

Ida Obeso-Martinez, Mayor
ATTEST:

Kristina Shields, City Clerk

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I, Kristina Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing Resolution No. 2026-29 was duly adopted at a meeting of the Imperial City Council at its meeting held on the 1st day of July, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affixed the official seal of the City of Imperial, California, on July 1, 2026.
______________________________
Kristina Shields, City Clerk

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RESOLUTION NO. 2026-30

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF IMPERIAL, CALIFORNIA, AMENDING AND / OR
APPROVING THE ENGINEER’S REPORT FOR THE
IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO.
1, FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council, 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”), did, by previous Resolution, order the Assessment Engineer, Koppel & Gruber Public Finance, to prepare and file the Fiscal Year (“FY”) 2026/2027 Engineer’s Report for the City of Imperial “Imperial Landscape Maintenance District No. 1” (the “District”); and, WHEREAS, the Assessment Engineer has prepared and filed with the City Clerk of the City of Imperial, who presented to the City Council a report titled: “City of Imperial, Landscape Maintenance District No. 1 (Paseo del Sol and Wildflower) Engineer’s Report, Fiscal Year 2026/2027” (the “Report”) as required by the Act; and,
WHEREAS, the City Council may approve the Report, as filed, or may modify the Report and approve it as modified, pursuant to the provisions of Chapter 2, Article 1, Section 22586 of said Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, considered all oral and written comments presented with respect to the District and Report at a noticed Public Hearing and has discussed any necessary or desired modifications to the Report, and is satisfied that the levy for each parcel has been calculated in accordance with the special benefits received from the operation, maintenance and services performed, as set forth in the Report.

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

Section 1: The preceding recitals are true and correct.

Section 2: The Report as presented or as modified, contains the following:
a. A Description of Improvements.
b. A Diagram of the District.
c. The Method of Apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment.
d. The FY 2026/2027 Assessment based upon Method of Apportionment as approved by the property owners, pursuant to the provision of the California Constitution Article XIIID Section 4.

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e. An “Assessment Range Formula” for calculating annual inflationary adjustments to the initial “Maximum Assessment” (Adjusted Maximum Levy per benefit unit), also approved by the property owners.
f. The Annual Budget (Costs and Expenses) and the resulting assessment (Levy per benefit unit) for FY 2026/2027.
g. The Assessment Roll containing the Levy for each Assessor Parcel Number within the District for FY 2026/2027.

Section 3: The City Clerk is hereby directed to enter on the minutes of the City Council any and all modifications to the Report determined and approved by the City Council, and all such changes and/or modifications by reference are incorporated into the Report.

Section 4: The City Council is satisfied with the Report as presented or modified, each and all of the budget items and documents as set forth therein, and is satisfied that the FY 2026/2027 annual assessments contained therein are consistent with the assessments approved by the property owners and spread in accordance with the special benefits received from the improvements pursuant to the provisions of the California Constitution Article XIIID.

Section 5: The Report is hereby approved as submitted or modified and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 6: The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation and approval of the Report as submitted or modified.

PASSED, APPROVED AND ADOPTED July 1, 2026 by the following vote:

Ida Obeso-Martinez, Mayor
ATTEST:

Kristina Shields,
City Clerk

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I, Kristina Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing Resolution No. 2026-30 was duly adopted at a meeting of the Imperial City Council at its meeting held on the 1st day of July, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affixed the official seal of the City of Imperial, California, on July 1, 2026.
______________________________
Kristina Shields, City Clerk

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C.2.

City Council

STAFF REPORT
Document ID: 2026-352
Category: Action Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

APPROVE RESOLUTIONS ORDERING THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS FOR THE SKY RANCH SUBDIVISIONS, ZONE 2005-03.

BACKGROUND:

On June 3, 2026, the City Council adopted 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 adoption, a public hearing was scheduled for June 17, 2026, and was postponed to July 1, 2026, by Resolution No. 2026-43 to take testimony and adopt resolutions accepting the engineer’s report and approving an assessment levy for FY 2026/2027.

The proposed FY 2026/2027 annual assessment is $564.60 per EDU, which is equal to

56.10% of the maximum assessment 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 change in the Consumer Price Index.

REQUESTED ACTION:

Approve Resolution No. 2026-32, AMENDING AND / OR APPROVING THE ENGINEER’S REPORT FOR THE IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO. 2, ZONE 2005-03 FOR FISCAL YEAR 2026/2027
Approve Resolution No. 2026-31, ORDERING THE LEVY AND COLLECTION OF

ANNUAL ASSESSMENTS RELATED TO THE IMPERIAL LANDSCAPE
MAINTENANCE DISTRICT NO. 2, ZONE 2005-03, FOR FISCAL YEAR 2026/2027 CITY MANAGER RECOMMENDATION:

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C.2.

Approve as presented.

Attachments:

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

2. LSCP-MD-2_Resolution-26-31 Annual-Levy_FY2026-2027

3. LSCP-MD-2_Resolution-26-32 Engineers-Report_FY2026-2027

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

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

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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.

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.

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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.

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.

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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.

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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.

B. BENEFIT ANALYSIS

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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.

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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

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.

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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:

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).

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

Page 106 of 208 ends

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.

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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.

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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.

Page 109 of 208 ends

Page 110 of 208 ends

EXHIBIT A

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

Page 111 of 208 ends

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

Page 112 of 208 ends

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

Page 113 of 208 ends

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

Page 114 of 208 ends

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

Page 115 of 208 ends

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

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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

Page 117 of 208 ends

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

Page 118 of 208 ends

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

Page 119 of 208 ends

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

Page 120 of 208 ends

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

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EXHIBIT B

DISTRICT BOUNDARY MAPS

Page 122 of 208 ends

Page 123 of 208 ends

RESOLUTION NO. 2026-31

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF IMPERIAL, CALIFORNIA, ORDERING THE LEVY

AND COLLECTION OF ANNUAL ASSESSMENTS

RELATED TO THE IMPERIAL LANDSCAPE
MAINTENANCE DISTRICT NO. 2, ZONE 2005-03, FOR
FISCAL YEAR 2026/2027
WHEREAS, the City Council has, by previous Resolutions, initiated proceedings to form and declared its intention to levy and collect annual assessments against parcels of land within “the City of Imperial Landscape Maintenance District No. 2, Zone 2005-03” (the “District”) for Fiscal Year (“FY”) commencing July 1, 2026 and ending June 30, 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”) to pay the costs and expenses of operating, maintaining and servicing the improvements and appurtenant facilities related thereto; and, WHEREAS, Koppel & Gruber Public Finance, the Assessment Engineer selected by the City Council, has prepared and filed with the City Clerk and the City Clerk has 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, FY 2026/2027” (the “Report”) in connection with the proposed levy and collection of special benefit assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such report; and, WHEREAS, the City Council following notice duly given, has held a full and fair Public Hearing on July 1, 2026, regarding the levy and collection of assessments as described in the Report prepared in connection therewith, and considered all oral and written statements, protests and communications made or filed by interested persons regarding these matters, pursuant to the Act and in accordance with the provisions of the California Constitution Article XIIID.

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

Section 1: The preceding recitals are true and correct.

Section 3: The City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 to pay the costs for the operation, maintenance and servicing of landscaping and all related appurtenant facilities located within public places within and for the benefit of the District.

Page 124 of 208 ends

Section 5: The Report and the FY 2026/2027 assessments, as presented to the City Council and on file in the office of the City Clerk are hereby confirmed as filed.

Section 6: The City Council hereby orders the District improvements to be made, which improvements are briefly described as the operation, administration, maintenance and servicing of all public landscaping improvements and appurtenant facilities and expenses associated with the District that were installed as part of property development within the District and that will be maintained by the City of Imperial or their designee and all such maintenance, operation and servicing of the landscaping improvements and all appurtenant facilities shall be performed pursuant to the "Act", namely:
• 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 Skyranch.

Section 7: The City Clerk or their designee, Koppel & Gruber Public Finance, is hereby authorized and directed to file the levy with the County Auditor of Imperial for FY 2026/2027.

Section 9: The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the “Imperial Landscape Maintenance District

Page 125 of 208 ends

No. 2”, and such money shall be expended only for the maintenance, operation and servicing of the landscaping improvements and appurtenant facilities as described in Section 6 above.

Section 10: The adoption of this Resolution constitutes the District levy for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

PASSED, APPROVED AND ADOPTED July 1, 2026.

Ida Obeso-Martinez, Mayor
ATTEST:

Kristina Shields, City Clerk

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I, Kristina Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing Resolution No. 2026-31 was duly adopted at a meeting of the Imperial City Council at its meeting held on the July 1, 2026 , by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affixed the official seal of the City of Imperial, California, on July 1, 2026.
______________________________
Kristina Shields, City Clerk

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RESOLUTION NO. 2026-32

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF IMPERIAL, CALIFORNIA, AMENDING AND / OR
APPROVING THE ENGINEER’S REPORT FOR THE
IMPERIAL LANDSCAPE MAINTENANCE DISTRICT NO.
2, ZONE 2005-03 FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council, 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”), did by previous Resolution, order the Assessment Engineer, Koppel & Gruber Public Finance, to prepare and file the Fiscal Year (“FY”) 2026/2027 Engineer’s Report for the City of Imperial “Imperial Landscape Maintenance District No. 2, Zone 2005-03” (the “District”); and,
WHEREAS, the Assessment Engineer has prepared and filed with the City Clerk of the City of Imperial, who presented to the City Council a report titled: “City of Imperial, Landscape Maintenance District No. 2, Zone 2005-03 (Sky Ranch) Engineer’s Report, FY 2026/2027” (the “Report”) as required by the Act; and,
WHEREAS, the City Council may approve the Report, as filed, or may modify the Report and approve it as modified, pursuant to the provisions of Chapter 2, Article 1, Section 22586 of said Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, considered all oral and written comments presented with respect to the District and Report at a noticed Public Hearing and has discussed any necessary or desired modifications to the Report, and is satisfied that the levy for each parcel has been calculated in accordance with the special benefits received from the operation, maintenance and services performed, as set forth in the Report.

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

Section 1: The preceding recitals are true and correct.

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Section 5: The Report is hereby approved as submitted or modified and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

PASSED, APPROVED AND ADOPTED July 1, 2026.

Ida Obeso-Martinez, Mayor
ATTEST:

Kristina Shields, City Clerk

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I, Kristina Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing Resolution No. 2026-32 was duly adopted at a meeting of the Imperial City Council at its meeting held on the July 1, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affixed the official seal of the City of Imperial, California, on July 1, 2026.
______________________________
Kristina Shields, City Clerk

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C.3.

City Council

STAFF REPORT
Document ID: 2026-353
Category: Action Item
Department: Finance
Department Head: Victor Manriquez, Finance Director
Meeting Date: July 1, 2026
SUBJECT:

PASEO DEL SOL AND WILDFLOWER SUBDIVISIONS. LIGHTING MAINTENANCE BACKGROUND:

On June 3, 2026, the City Council adopted 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 Adoption, a public hearing was scheduled for June 17, 2026, and was postponed to July 1, 2026 by Resolution No. 2026-43, to take testimony and adopt resolutions accepting the engineer’s report and approving an assessment levy for FY 2026/2027.

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

FISCAL IMPACT:

REQUESTED ACTION:

Approve Resolution No. 2026-34, AMENDING AND / OR APPROVING THE ENGINEER’S REPORT FOR THE IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
Approve Resolution No. 2026-33, ORDERING THE LEVY AND COLLECTION OF

ANNUAL ASSESSMENTS RELATED TO THE IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR 2026/2027
CITY MANAGER RECOMMENDATION:

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C.3.

Approve as presented.

Attachments:

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

2. LTG-MD-1_Resolution-26-33 Annual-Levy_FY2026-2027

3. LTG-MD-1_Resolution-26-34 Engineers-Report_FY2026-2027

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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

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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

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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”).

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.

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.

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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.

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.

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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.

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.

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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.

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.

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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.

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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

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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

0.54 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

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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

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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).

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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.

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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).

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EXHIBIT A

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

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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

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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

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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

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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

Page 151 of 208 ends

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

Page 152 of 208 ends

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

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EXHIBIT B

DISTRICT BOUNDARY MAPS

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Page 155 of 208 ends

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RESOLUTION NO. 2026-33

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF IMPERIAL, CALIFORNIA, ORDERING THE LEVY

AND COLLECTION OF ANNUAL ASSESSMENTS

RELATED TO THE IMPERIAL LIGHTING
MAINTENANCE DISTRICT NO. 1, FOR FISCAL YEAR
2026/2027
WHEREAS, the City Council has, by previous Resolutions, initiated proceedings to form and declared its intention to levy and collect annual assessments against parcels of land within the “City of Imperial Lighting Maintenance District No. 1” (the “District”) for Fiscal Year (“FY”) commencing July 1, 2026 and ending June 30, 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”) to pay the costs and expenses of operating, maintaining and servicing the improvements and appurtenant facilities related thereto; and, WHEREAS, Koppel & Gruber Public Finance, the Assessment Engineer selected by the City Council, has prepared and filed with the City Clerk and the City Clerk has 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, Fiscal Year 2026/2027” (the “Report”) in connection with the proposed levy and collection of special benefit assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Report; and,
WHEREAS, the City Council following notice duly given, has held a full and fair Public Hearing on July 1, 2026, regarding the levy and collection of assessments as described in the Report prepared in connection therewith, and considered all oral and written statements, protests and communications made or filed by interested persons regarding these matters, pursuant to the Act and in accordance with the provisions of the California Constitution Article XIIID.

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

Section 1: The preceding recitals are true and correct.

Section 3: The City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027 to pay the costs for the operation, maintenance and servicing of lighting and all related appurtenant facilities located within public places within and for the benefit of the District

Page 157 of 208 ends

Section 4: The City Council has examined and reviewed the Engineer’s Report in connection with the District, and the levy and collection of assessments. Based upon its review of the Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City council hereby finds and determines that:
a. A special benefit will be received by parcels of land within the District and all parcels of land benefit from the operations, maintenance, and servicing of the improvements and related facilities.
b. The District includes all of the lands so benefited; and c. The amount to be assessed upon the lands within the District, in accordance with the proposed budget for the FY commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the special benefits, to be received by each parcel from the improvements and services, and is satisfied that the assessments are levied, without regard to property valuation.

Section 5: The Report and the FY 2026/2027 assessments as presented to the City Council and on file in the office of the City Clerk, are hereby confirmed as filed.

Section 7: The City Clerk or their designee, Koppel & Gruber Public Finance, is hereby authorized and directed to file the levy with the County Auditor of Imperial for FY 2026/2027.

Section 8: The County Auditor of Imperial shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, so apportioned by the method of apportionment formula, outlined in the Report, and such levies shall be collected at the same time and in the same manner as county taxes are collected pursuant to Chapter 4, Article 2, Section 22646 of the Act. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 9: The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the “Imperial Lighting Maintenance District No. 1”, and such money shall be expended only for the maintenance, operation and servicing of the lighting improvements and appurtenant facilities as described in Section 6 above.

Page 158 of 208 ends

Section 10: The adoption of this Resolution constitutes the District levy for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

PASSED, APPROVED AND ADOPTED July 1, 2026.

Ida Obeso-Martinez, Mayor
ATTEST:

Kristina Shields, City Clerk

Page 159 of 208 ends

I, Kristina Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing Resolution No. 2026-33 was duly adopted at a meeting of the Imperial City Council at its meeting held on the July 1, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affixed the official seal of the City of Imperial, California, on July 1, 2026.
______________________________
Kristina Shields, City Clerk

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RESOLUTION NO. 2026-34

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF IMPERIAL, CALIFORNIA, AMENDING AND / OR
APPROVING THE ENGINEER’S REPORT FOR THE
IMPERIAL LIGHTING MAINTENANCE DISTRICT NO. 1,
FOR FISCAL YEAR 2026/2027
WHEREAS, the City Council, 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”), did, by previous Resolution, order the Assessment Engineer, Koppel & Gruber Public Finance, to prepare and file the Fiscal Year (“FY”) 2026/2027 Engineer’s Report for the City of Imperial “Imperial Lighting Maintenance District No. 1” (the “District”); and, WHEREAS, the Assessment Engineer has prepared and filed with the City Clerk of the City of Imperial, who presented to the City Council a report titled: “City of Imperial, Lighting Maintenance District No. 1 (Paseo del Sol and Wildflower) Engineer’s Report, Fiscal Year 2026/2027” (the “Report”) as required by the Act; and,
WHEREAS, the City Council may approve the Report, as filed, or may modify the Report and approve it as modified, pursuant to the provisions of Chapter 2, Article 1, Section 22586 of said Act; and
WHEREAS, the City Council has carefully examined and reviewed the Report as presented, considered all oral and written comments presented with respect to the District and Report at a noticed Public Hearing and has discussed any necessary or desired modifications to the Report, and is satisfied that the levy for each parcel has been calculated in accordance with the special benefits received from the operation, maintenance and services performed, as set forth in the Report.

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

Section 1: The preceding recitals are true and correct.

Section 2: The Report as presented or as modified, contains the following:
a. A Description of Improvements.
b. A Diagram of the District.
c. The Method of Apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment.
d. The FY 2026/2027 Assessment based upon Method of Apportionment as approved by the property owners pursuant to the provision of the California Constitution Article XIIID Section 4.

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Section 5: The Report is hereby approved as submitted or modified and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

PASSED, APPROVED AND ADOPTED July 1, 2026.

Ida Obeso-Martinez, Mayor
ATTEST:

Kristina Shields, City Clerk

Page 162 of 208 ends

I, Kristina Shields, City Clerk of the City of Imperial, California, hereby certify that the foregoing Resolution No. 2026-34 was duly adopted at a meeting of the Imperial City Council at its meeting held on the July 1, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

IN WITNESS WHEREOF, I hereunto set my hand and affixed the official seal of the City of Imperial, California, on July 1, 2026.
______________________________
Kristina Shields, City Clerk

Page 163 of 208 ends

D.1.

City Council

STAFF REPORT
Document ID: 2026-337
Category: Consent Item
Department: Police
Department Head: Aaron Reel, Police Chief
Meeting Date: July 1, 2026
SUBJECT:

APPROVAL TO ACCEPT POLICY UPDATES FROM LEXIPOL
BACKGROUND:

The Police Department has completed a comprehensive review of its policy manual and is recommending updates to thirty-one (31) policies. These updates are necessary to maintain compliance with changes in California law, evolving professional standards, and best practices in modern law enforcement. The proposed revisions also improve clarity, consistency, and transparency in departmental operations.

The department's goal is to maintain a policy manual that is clear, current, legally compliant, and tailored to the specific needs and operational reality of our jurisdiction.

Adoption of these updates will support effective operations, legal compliance, officer accountability, and public trust. The Policy updates have been reviewed and accepted by the IPOA.

FISCAL IMPACT:

None
REQUESTED ACTION:

Approve
CITY MANAGER RECOMMENDATION:

Attachments:

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D.1.

1. Policy Update Notes

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Temporary Custody of Adults:

February 2026
This policy has been updated to address the Commission on Accreditation for Law Enforcement Agencies (CALEA) V6.23 standards. Changes to this policy include:
• In PURPOSE AND SCOPE, content has been updated to address standard 71.1.1, which requires a written directive regarding safety and security in designated testing rooms or areas.
• EMERGENCY ALARMS has been added as a new subsection in SAFETY, HEALTH AND OTHER PROVISIONS to address standard 71.1.2(b), which requires a written directive regarding panic or duress alarms. KMS automatically adds all new subsections to the bottom of the section so as not to alter any agency-specific customization. To move the new subsection to the location Lexipol recommends (below FIREARMS AND OTHER SECURITY MEASURES), first accept all updates.

Then, while in the edit mode, hold the cursor over EMERGENCY ALARMS, right-click for options, and select the option "Move." The section titles will appear.

Select FIREARMS AND OTHER SECURITY MEASURES and click "Move" once more.

You will be prompted to select "Move Above" or "Move Below." Select "Move Below." KMS will refresh, the new subsection will be in the correct location, and the other subsections will be renumbered. Your agency can also accept all updates without relocating the subsection, but that is not recommended. • In USE OF RESTRAINT DEVICES, content has been updated to address standard

71.1.2(e) regarding temporarily securing detainees to an immovable object that is designed and intended for such use.
• In TRAINING, content has been updated to address standard 71.2.1, which requires initial training on procedures for using designated processing/testing areas, a documented initial annual review of the written directive regarding processing/testing areas, and in-service training requirements. Some content has been moved to a more appropriate location in STATE-REQUIRED TRAINING, and the Edit Level has been changed from "State" to "Best Practice." • STATE-REQUIRED TRAINING has been added as a new subsection in TRAINING to include content moved from TRAINING.

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Bias-Based Policing:

February 2026
This policy has been updated because regulatory action impacts its content. The update should be accepted and implemented as soon as possible. 2023 AB 443 required the Commission on Peace Officer Standards and Training (POST) to establish a definition of "biased conduct" incorporating elements of Penal Code § 13510.6 and requires law enforcement agencies to use that definition in any investigation into a bias-related complaint or incident. POST recently adopted a regulation that sets forth the definition of biased conduct. Changes include:
• DEFINITIONS has been updated to include the POST definition of biased conduct. • SUPERVISOR RESPONSIBILITIES has been updated to include the investigation of a bias-related complaint using the biased conduct definition and improper profiling as described in Penal Code § 13519.4(e) and the Edit Level has been changed from "Best Practice" to "State."
License to Carry a Firearm:

April 2026
This policy has been updated because judicial action impacts its content. This update should be accepted and implemented as soon as possible. Injunctions in California Rifle & Pistol Association, Inc., et al. v. Los Angeles County Sheriff's Department, et al. and Hoffman, et al., v. Rob Bonta have both been dissolved in light of 2025 CA AB 1078, which established criteria for non-resident applicants. Changes to this policy include:
• In QUALIFIED APPLICANTS, content relating to non-resident applicants has been removed.

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Field Training Officer Program:

May 2026
This policy has been updated to address California Accreditation for Public Safety Program standards. Changes to this policy include:
• In FIELD TRAINING MANUAL, content has been added to address standard 6.8.4(e), which requires standardized evaluation guidelines to be used by field training officers, and gendered pronouns have been replaced.

Unrelated to accreditation, additional changes include:
• In PURPOSE AND SCOPE, spacing has been corrected.
• In FIELD TRAINING OFFICER, gendered pronouns have been replaced.

Cash Handling, Security and Management:

May 2026
This policy has been updated to address California Accreditation for Public Safety Program standards. Changes to this policy include:
• In PETTY CASH AUDITS, content has been updated to address standard 5.2.6(c), which requires cash fund audits to be performed on a quarterly basis.

Rapid Response and Deployment:

May 2026
This policy has been updated to address California Accreditation for Public Safety Program standard 11.3.1 regarding response to active shooter or active aggressor incidents.

Changes to this policy include:

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• In PLANNING, content has been updated to address multiple requirements in the standard, and grammar has been corrected.
• ANNUAL REVIEW has been added as a new section to address the standard requirement that the agency conduct a documented annual review of related policies and training. KMS automatically adds all new sections to the bottom of the policy so as not to alter any agency-specific customization. To move the new section to the location Lexipol recommends (below PLANNING), first accept all updates. Then, while in the edit mode, hold the cursor over ANNUAL REVIEW, rightclick for options, and select the option "Move." The section titles will appear.

Select PLANNING and click "Move" once more. You will be prompted to select "Position Above" or "Position Below." Select "Position Below." KMS will refresh, the new section will be in the correct location, and the other sections will be renumbered accordingly. Your agency can also accept all updates without relocating the section, but that is not recommended.

Unrelated to the accreditation update, additional changes include:
• In TRAINING, list formatting has been corrected, a serial comma has been added, grammar has been corrected, and the Edit Level has been changed from "Best Practice" to "State."
Reserve Officers :

May 2026
This policy has been updated to address California Accreditation for Public Safety Program standard 7.3.1, which requires an agency's written directive to include specific requirements regarding reserve officers. Changes to this policy include:
• In COMPENSATION FOR POLICE RESERVE OFFICERS, content has been added to address standard requirement (g) regarding the provision of industrial insurance protection to reserve officers. The subsection name includes text entities and may vary depending on how you answered the General Information Questionnaire. • POST-MANDATED TRAINING has been added as a new section to address standard requirement (f) regarding testing and evaluation for California POST-mandated

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Imperial City CouncilJuly 1, 2026

Imperial City Council
July 1, 2026