OF
CITY OF IONE
IONE, C4 95640)
REGULAR MEETING STARTS AT 6:00 PM
CLOSED SESSION STARTS AT 5:30 PM
Mayor Jody Maita
Vice Mayor Stacy Rhoades
Councilmember Dominic Atlan
Councilmember Jack Mitchell
Councilmember Vacant
AT 1 E. MAIN STREET, IONE, CA 95640
The City of lone is inviting you to a scheduled Zoom meeting.
Join Zoom Meeting
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Tuesday, August 4, 2026
THE CITY OF IONE IS A GENERAL LAW CITY DEDICATED TO PROVIDING LEADERSHIP,
ACCOUNTABILITY, AND FISCAL INTEGRITY WHILE PROMOTING ECONOMIC OPPORTUNITIES AND MAINTAINING A HIGH QUALITY OF LIFE FOR OUR CITIZENS.
PLEASE LIMIT PUBLIC COMMENT/TESTIMONY TO FOUR MINUTES
The lone City Council welcomes, appreciates, and encourages participation in the City Council Meeting. The City Council reserves the right to reasonably limit the total time for public comment on any particular noticed agenda item as it may deem necessary.
Full staff reports and associated documents are available for public review at the Office of the City Clerk, City Hall, 1 E. Main Street, lone, CA. Hard copies may be obtained for $3.60 for pages 1- sam be as avail ad for public eview at the meet are not available when the agenda is posted A. ROLL CALL
B. CLOSED SESSION:
1. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code § 54956.9(d)(2): 1 potential case
2. CONFERENCE WITH LABOR NEGOTIATORS
Government Code § 54957.6
CITY OF IONE
IONE, CA 95640
Agency designated representatives: George Lee, City Manager Employee organization: Ione Police Officer's Association If all matters are not completed prior to the regular meeting start time, the City Council will convene to Closed Session after the Regular Meeting ends.
C. RECONVENE TO OPEN SESSION - 6:00 PM
D. PLEDGE OF ALLEGIANCE
E. REPORT OUT OF CLOSED SESSION
F. APPROVAL OF AGENDA
G. PRESENTATIONS/ANNOUNCEMENTS:
H. PUBLIC COMMENT: EACH SPEAKER IS LIMITED TO 4 MINUTES NOTE: This is the time for members of the public who wish to be heard on matters that do not appear on the Agenda. Persons may address the City Council at this time on any subject within the jurisdiction of the lone City Council.
Please be mindful of the 4-minute time limit per person. Pursuant to the Brown Act, the City Council may not take action or engage in a detailed discussion on an item that does not appear on the Agenda. However, matters that require Council action will be referred to staff for a report and/or recommendation for possible action at a future Council meeting. Is there anyone in the audience who wishes to address the Council at this time? I. INFORMATION ITEMS: None
All matters listed under this category are for information only with no action to be taken by the City Council.
J. CONSENT CALENDAR:
All matters listed under this category are considered to be routine and will be enacted by one motion. Any item may be removed for discussion and possible action and made a part of the regular agenda at the request of a Councilmembers)
1. Approval of Minutes - July 7, 2026, and July 14, 2026
2. Approval of Warrants - August 4, 2026
OF 10
CITY OF IONE
IONE, CA 95640
3. Approval of Annual Special District Taxes for the Following Community Services Districts:
A. Adoption of Resolution No. 2026-25 of the City Council of the City of Ione acting in its capacity as the Legislative Body of the Community Facilities District No. 2005-2 authorizing the levy of special taxes for Fiscal Year 2026- 2027
B. Adoption of Resolution No. 2026-26 of the City Council of the City of lone acting in its capacity as the Legislative Body of the Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services) authorizing the levy of special taxes for Fiscal Year 2026-2027 C. Adoption of Resolution No. 2026-27 of the City Council of the City of lone acting in its capacity as the Legislative Body of the Community Facilities District No. 2009-3 of the City of lone (Castle Oaks Phase II) authorizing the levy of special taxes for Fiscal Year 2026-2027
4. Adoption of Resolution No. 2026-28 Authorizing Placement of Delinquent Unpaid Sewer Services for Fiscal Year 2026-27
5. Adoption of Resolution No. 2026-29 Authorizing the Annual Levy and Collection of Direct Assessment for Castle Oaks Subdivision Landscaping and Lighting District No. 1 on the Amador County Tax Roll for 2026-27
K. PUBLIC HEARING: None
L. REGULAR AGENDA:
1. Review/Discussion of the 2023-2024 Fiscal Year Audit - Larry Bain.
2. Interview of Candidates to Fill City Council Seat through December 31, 2026, and Consider Formal Appointment Commencing the Second Council Meeting of August.
3. Waive the First Reading and Introduce an Ordinance, Read by Title Only, Adding Chapter 10.40, E-Bikes, E-Scooters, and E-Skateboards, to the lone Municipal Code.
4. Discussion/Direction Regarding Development and Negotiations for Softball Fields at Howard Park.
This item was also discussed at the Parks and Recreation Commission Meeting on July 28, 2026.
5. Consideration/Approval of Agreement for Restoration of the Donny Tillery Memorial Bike Track
6. Consideration/Adoption of Fiscal Year 2026-27 Budget
OF TONE
CITY OF IONE
IONE, CA 95640
M. REPORTS AND COMMUNICATIONS FROM CITY ATTORNEY
N. REPORTS AND COMMUNICATIONS FROM CITY MANAGER
O. COUNCIL COMMENTS/COMMITTEE REPORTS/FUTURE AGENDA ITEMS P. ADJOURNMENT
NOTICE REGARDING CHALLENGES TO DECISIONS
Pursuant to all applicable laws and regulations, including without limitation, California Government Code Section 65009 and or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, this public hearing.
ADA COMPLIANCE STATEMENT
In compliance with the American with Disabilities Act, if you need special assistance to participate in this meeting, please contact City Clerk Janice Traverso at (209) 274-2412, ext. 102.
Notification 24 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
Agenda Item #J. 1.
CITY OF IONE COUNCIL MEETING MINUTES
ACTION MINUTES
July 7, 2026
MarMa Called the Regular Meching to order at 5:00 PM
Present: Jody Maita, Mayor
Stacy Rhoades, Vice Mayor
Dominic Atlan, Councilmember
Jack Mitchell, Councilmember
Staff: George Lee, City Manager
Zach Varinsky, City Attorney
Janice Traverso, City Clerk
City Clerk, Janice Traverso announced that a Letter of Resignation was received today and effective today from Alison LaFayne.
B. CLOSED SESSION: Council convened to Closed Session at 5:03 p.m.to discuss the following:
1. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Government Code Section 54956.9(d)(1)
Stark, et al. v. Ione Fire Department, et al.
Amador County Superior Court: Case No. 25CV14870
2. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Government Code 54956.9(d)(1)
City of lone vs. Alison LaFayne, Individually and dba J. Boudin West, LLC Amador County Superior Court: Case No. 25CV14742
3. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code 54956.9(d)(3):
1 potential case
4. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code 54956.9(d)(2):
1 potential case
5. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Property: 17 E. Main Street, lone, CA
Agency Negotiator: George Lee, City Manager
Negotiating Parties: Interested Parties
Under Negotiation: Price and terms of payment •
Josh Varinsky, City Attorney announced that for Items #3 and #4 there are 3 Potential Cases.
Council reconvened to Open Session at 6:00 p.m.
C. PLEDGE OF ALLEGIANCE - Mayor Maita led the Pledge of Allegiance.
D. REPORT OUT OF CLOSED SESSION: Mayor Maita announced that direction was given on the following items: Direction was given on Items #1, #2, #3 and #5.
1.CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION:
Government Code Section 54956.9(d)(1)
Stark, et al. v. lone Fire Department, et al.
2. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Government Code 54956.0(d)(1)
City of lone vs. Alison LaFayne, Individually and dba J. Boudin West, LLC Amador County Superior Court: Case No. 25CV14742
3. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code 54956.9(d)(3) 1 potential cases
4. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code 4956.9(d)(2) potential case - Josh Varinsky, City Attorney announced that direction was given to Legal Counsel and staff to begin preparing the City's response and responding within the required time line.
5. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Property: 17 E. Main Street, Ione, CA
Agency Negotiator: George Lee, City Manager
Negotiating Parties: Interest Parties
Under Negotiation: Price and terms of payment
E. APPROVAL OF AGENDA:
Motion: Moved by Vice Mayor Rhoades, seconded by Councilmember Mitchell and carried to approve the agenda
AYES: Maita, Rhoades, Mitchell, Atlan
NOES: None
ABSENT: None
ABSTAIN: None
F. PRESENTATIONS/ANNOUNCEMENTS:
1. Presentation of Resolution from Senator Marie Alvarado-Gil's Office - Ms.
Valerie Spake presented a Resolution to the City Council congratulating the City on their 150th Anniversary of Incorporation.
2. Jim Rooney, County Assessor - Mr. Rooney presented the 2026 Assessed Values for the County. Mr. Rooney also reviewed the Assessed Values for 2026 lone, which was $822,557,584--an increase of 4.19%.
G. PUBLIC COMMENT:
Tommy Quinn:
• I am dead set against the proposed hotel. What bothers me is that someone who works for the City promotes one side.
Mike Evans:
• As a former member of the CFD Committee, we attempted to have parity between the CFD's
• The City Council for the past four the Council voted to freeze the CFD's. On June 16, 2026, the Council decided to unfreeze the fees. I was paying $857.00 and now will be paying $1,023, which is a 19% increase. According to the CFD's you cannot raise the rates more than 4%. I would like to know why the Council changed their mind about increasing the fees.
Amber Hoiska:
• I am unclear why the Council voted to increase the CFD rates 4%, when the City statement that was posted about two hours regarding the Special B calculations includes a bullet at the top of page 2, clearly identifies the change in the CPI as 3%.
• I was also questioning the basis of the change from the past practice and why the CFD Committee was disbanded and the analysis was being dismissed (parity) but only for the 2026-2027 year.
• The 4% actually seems to be a mistake and does not align with what the City posted on July 7, 2026. Is the 3% that was referenced, actually the correct value. How is this going to be addressed.
Patricia Andeja:
• I reviewed the Grand Jury Report and the findings are very concerning. I appreciate the Grand Jury for their thorough review of our City's government operations and hope the Council and city staff will take the advice of this report to improve the many infractions in the report.
Patrice Prest commented:
• Asked Council what is the City doing with the CFD money collected. I pay over $1,000 per year and there is another 326 homes that pay that amount. • Frontage of Castle Oaks: There are a lot of broken sprinklers and he gave a bid of $73,000 to fix them. The grass is dead, the weeds have not been mowed and nothing is being watered. I would like to know what is going to be done with the money collected for the landscape.
Dennis Howarth:
• The CFD taxes are discriminatory since they are paid by only some residents of the City but the benefits of these taxes are enjoyed by all residents. • Obviously, Mr. Rhoades, Mr. Mitchell and Mr. Maita do not pretend to represent all the people of lone just the ones they identify with. This is a dereliction of their duties as elected representatives of all of lone. • Please delay this the tax increase until you show us a budget and why this necessary and why some of the residents need to be singled out.
Ms. Turner:
• Tired and upset about how our City government is representing its citizens.
As indicated by some of the previous speakers, the parity in our taxation does not appear to be there. Government is of the people and by the people. • Per the Grand Jury Report, the City Manager and City Councilmembers hold fiduciary duties to manage these assets. There must be transparency and must act sorely in the interest of the City.
Person on Zoom requested that the City Clerk read the announcement that was made earlier in the meeting regarding the resignation of Alison LaFayne.
Mitzi Windley:
• I don't blame the people for being upset about the CFD's but the current people on the Council do not have anything to do with the CFD's, they were done by former Councilmembers.
• The Audits that are past due were before this current Council. Why didn't the past Council have the Audits done. It is not the fault of this Council.
Darrick Baker, President of the Amador County Girls Softball Association:
• I have been trying to get on the Council and/or Park & Recreation Commission for the past several weeks.
• Our 5-year letter of support is expiring on July 20, 2021. Over the past 3 years we finalized the Howard Park Master Plan, and raised $20,000-- $15,000 of which is earmarked for the fields.
• I would like to meet with the City Manager or the Council to have the agreement extended for 3 to 5 years.
Larry Rhoades:
• The golf course-we paid $1,200,000 to run the Tertiary Plant and it was taken out of the Sewer Fund. No one complained about that money.
H. INFORMATION ITEMS: None
I. CONSENT CALENDAR:
Motion: Moved by Councilmember Mitchell, seconded by Vice Mayor Rhoades and carried to approve the following:
1. Approval of Minutes - June 16, 2026, and June 18, 2026 (Councilmember Atlan abstained from approval for the June 18, 2026 because he was absent.)
3. Adoption of Resolution No. 2026-23 - Calling for an Election, Requesting Consolidation of its General Election with the Statewide Presidential General Election
AYES: Maita, Rhoades, Atlan, Mitchell
NOES: None
ABSENT: None
ABSTAIN: None
2. Warrants - July 7, 2026 - Councilmember Atlan pulled the Warrants for discussion, mainly the White Brenner, LLC invoices.
Motion: Moved by Councilmember Mitchell, seconded by Vice Mayor Rhoades and carried to approve the following:
AYES: Maita, Rhoades, Mitchell
NOES: Atlan
ABSENT: None
ABSTAIN: None
J. PUBLIC HEARING: None
DISCUSSION ITEMS:
For the record: Action minutes provide the necessary documentation of City Council action. For those desiring to hear the full discussion on each item, audio of the meeting is available on the City's website at www.ione-ca.com. These recordings provide an accurate and comprehensive backup of City Council deliberation and citizen discussion.
K. REGULAR AGENDA:
1. Adoption of Resolution No. 2026-24 Adopting a List of Projects for Fiscal Year 2026-27 Funded by the Road Repair and Accountability Act of 2017 (SB-1) Motion: Moved by Councilmember Mitchell, seconded by Vice Mayor Rhoades and carried to adopt Resolution No. 2026-24 Adopting a List of Projects for Fiscal Year 2026-27 Funded by the Road Repair and Accountability Act of 2017 (SB-1) AYES: Maita, Rhoades, Mitchell
NOES: Atlan
ABSENT: None
ABSTAIN: None
2. Consideration/Introduction of Ordinance No. 537 to Add Chapter 10.40 to Title 10 (Vehicles and Traffic) of the lone Municipal Code to Adopt rules regarding E-Bikes, E-Scooters, and E-Skateboards and Set Public Hearing for July 21, 2026 After discussion, Council directed staff to make amendments to the Ordinance and it will be brought back at the next meeting for review.
3. Update on Pending City of Ione Audits - Andrea Bonham, Finance Manager • July 2023 the City received the final audit for 2019-20 with the auditors adjusted journal entries (AJEs) that were posted in our financial software, along with the Trial Balance for June 30, 2020
• The 2020-21 Audit was completed by Richardson & Company and accepted by the City Council in October of 2025
• Fiscal Year 2021-22 and 2022-2023 City Council approved a "limited procedures" process suggested by Larry Bain at the December 2, 2025 meeting. Staff confirmed with the County, State and Lenders that the limited procedures would be acceptable. Council also approved a full single audit for FY 2023-24.
4. Appointment of Planning Commissioner to Fill Un-expired Term of Michael Politi to October, 2027
Motion: Moved by Mayor Maita, seconded by Vice Mayor Rhoades to appoint Linda Smylie to the Planning Commission to fill the Un-Expired Term to October, 2027.
AYES: Maita, Rhoades, Atlan, Mitchell
NOES: None
ABSTAIN: None
ABSENT: None
5. Re-Appointment of Creek Committee Members - Shea Corsaletti, Arlene Dutschke, and Lisa Vicari through June, 2028
Motion: Moved by Mayor Maita, seconded by Councilmember Mitchell and carried to Re-Appoint Shea Corsaletti, Arlene Dutschke and Lisa Vicari to the Creek Committee through June, 2028.
6. Discussion/Approval of Expenditures for Fire Sprinklers and HVAC System for New Police Station, and Award Bids to the Lowest Bidder and Authorize Execution of Construction Contract
Motion: Moved by Councilmember Mitchell, seconded by Vice Mayor Rhoades and carried to approve the Expenditures for Fire Sprinklers and HVAC System as long as the proposed equipment meets code.
7. Discussion and Direction of Proposed Fiscal Year 2026-2027 Salary Schedule:
Andrea Bonham, Finance Manager reviewed the Salary Schedule for 2026-2027 with the Council. Approval will be part of the 2026-2027 Budget.
L. REPORTS AND COMMUNICATIONS FROM CITY ATTORNEY: None
M. REPORTS AND COMMUNICATIONS FROM CITY MANAGER:
• Thanked the Grand Jury for their report. During the course of my tenure, I have made mistakes and will get better.
• As I said for the past two years, the City has a revenue problem. For the past ten years the City has lived off Building Permits.
• For the past two years, the City has generated over a million dollars in interest income only. The previous two years, the interest income was less than $2,000.
• We assumed the loan on the new Police Building at 2%. The purchase of the building will allow the City to do our own Dispatching and Animal Control. • The Council is doing what they need to do in terms of planning and building a great foundation for the City to prosper in the next few years. • Over the past few months, U.S. Mine has donated about 2,000 tons of sand to top dress the baseball fields and soccer fields.
N. COUNCIL COMMENTS/COMMITTEE REPORTS/FUTURE AGENDA
ITEM:
Councilmember Atlan:
Future Agenda Items:
1. The cost for completion of the Police Building including Dispatching and Animal Control
2. How the Council is going to fill the vacant Council seat left by Alison LaFayne, should be done as soon as we can.
Councilmember Mitchell:
1. Would like a list of items needed for the City Parks-missing swings, etc.
2. Pickleball Courts on the next agenda
3. ARSA - water situation not covering the costs
Vice Mayor Rhoades:
1. Will help fix the missing swings at the Park and also, with removing graffiti at the parks
Mayor Maita:
1. Farmer's Market tomorrow
2. Aubrey Gold will be performing July 10, 2026 at the Amphitheater O. ADJOURNMENT:
Moved by Councilmember Mitchell, seconded by Vice Mayor Rhoades and carried to adjourn the meeting at 8:30 p.m.
Respectfully submitted,
Janice Traverso
City Clerk
CITY OF IONE COUNCIL SPECIAL MEETING MINUTES
ACTION MINUTES
July 14, 2026
Mayor Maita called the Special Meeting to order at 5:00 PM A. ROLL CALL:
Present: Jody Maita, Mayor
Stacy Rhoades, Vice Mayor
Jack Mitchell, Councilmember
Dominic Atlan, Councilmember
Staff: George Lee, City Manager
Zach Varinsky, City Attorney
Janice Traverso, City Clerk
B. PLEDGE OF ALLEGIANCE - Mayor Maita led the Pledge of Allegiance.
C. APPROVAL OF AGENDA:
Motion: Moved by Vice Mayor Rhoades, seconded by Councilmember Atlan and carried to approve the agenda.
AYES: Maita, Rhoades, Atlan, Mitchell
NOES: None
ABSENT: None
ABSTAIN: None
D. PUBLIC COMMENT:
Dominic Atlan:
• Asked Council if there is a Town Hall Meeting on July 20, 2026. If so, Council has not been asked if they were available, and I will not be available. Also, hope that if we do have a Town Hall Meeting, the Council would be given at least 3 weeks notice.
E. REGULAR AGENDA:
1. Action and Direction to Fill the Council Vacancy by Appointment for the Remainder of the Term.
Motion: Moved by Councilmember Mitchell, seconded by Vice Mayor Rhoades and carried to post an announcement as outlined in the City Clerk's statement, letters of interest to be submitted by Thursday, July 30, 2026 by 3:00 p.m. with the tentative schedule to have interviews and discussion on August 4, 2026 and then the appointment or decider on August 18, 2026, but that will be looked at depending on how many apply as of July 30, 2026 by 3:00 p.m.
F. ADJOURNMENT:
Moved by Vice Mayor Rhoades, seconded by Councilmember Mitchell and carried to adjourn at 5:15 p.m.
Respectfully submitted,
Janice Traverso, City Clerk
City of lone Unpaid Invoice Report Page: 1
Posting period: 08/26 Jul 30, 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 145 ALLIANT INSURANCE SERVICES INC
3634701 1 ENDORSEMENT #7_AMVP 4TH QRT Invoice 07/22/2026 08/21/2026 289.00 289.00 1111-94-6230 Total 3634701: 289.00 .00 289.00
Total 145 ALLIANT INSURANCE SERVICES INC: 289.00 .00 289.00 410 AT&T
334117480X 1 PD- INTERNET Invoice 07/24/2026 08/23/2026 216.00 216.00 9670-70-6160 Total 334117480X072026: 216.00 .00 216.00
Total 410 AT&T: 216.00 .00 216.00
580 BIG VALLEY PRINTING
8353 1 SEWER-5,000 #10 WINDOW ENVELO Invoice 07/24/2026 08/23/2026 609.51 60951 3111-956111 Total 8353: 609.51 .00
8354 1 PD-1,000 CITATION/NOTICE TO APPE Invoice 07/24/2026 08/23/2026 1,022.54 102254 9670-70-6111 Total 8354: 1,022.54 .00 1.022.54
Total 580 BIG VALLEY PRINTING: 1,632.05 .00 1,632.05
732 CAL.NET INC
4268312 1 EB HALL WIRELESS SUPREME Invoice 07/28/2026 08/27/2026 107.45 107.45 4511-92-6160 -
Total 4268312: 107.45 107.45
4268313 1 EB HALL-CALEA COMPLIANCE FEE Invoice 07/28/2026 08/27/2026 2.97 297 4511-92-0160 Agenda Item #J. 2.
Total 4268313: 2.97 .00 2.97
4268314 1 EB HALL-PROTECT SILVER Invoice 07/28/2026 08/27/2026 6.95 6.95 4511-92-6160 Total 4268314: 6.95 .00
City of lone Unpaid Invoice Report Page: 2
Posting period: 08/26 Jul 30,2026 04:22PM
Invoice Sequence Description Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 732 CAL NET INC: 117.37 117.37
875 WIZIX TECHNOLOGY GROUP
626690 1 SEWER-TONER FOR COPIER Invoice 07/24/2026 08/23/2026 317.76 317.76 3111-95-6111 626690 2 COUNCIL-TONER FOR COPIER Invoice 07/24/2026 08/23/2026 317.76 317.76 1111-60-6111 Total 626690: 635.52 .00 635.52
Total 875 WiZiX TECHNOLOGY GROUP: 635.52 .00 635.52
1200 DAVID TAUSSIG & ASSOC. INC
2603248 1 D25-80270.000 - lone/CFD 2009-3 FY Invoice 03/31/2026 04/30/2026 172.50 172.50 9111-65-6215 Total 2603248: 172.50 .00 172.50
2603249 1 D25-80269.000-lone/CFD 2006-1 FY 2 Invoice 03/31/2026 04/30/2026 110.00 110.00 9111-65-6215 Total 2603249: 110.00 .00 110.00
2603250 1 D25-80268.000-lone/CFD 2005-2 IA3 F Invoice 03/31/2026 04/30/2026 205.00 205.00 9111-65-6215 Total 2603250: 205.00 .00 205.00
260352 1 D25-80266.000-lone/CFD 2005-2IA 1 F Invoice 03/31/2026 04/30/2026 285.00 285.00 9111-65-6215 Total 260352: 285.00 .00 285.00
2606261 1 IONE/DIF & NEXUS STUDY - D25-802 Invoice 06/30/2026 07/30/2026 8,700.00 8,700.00 1111-65-6220 Total 2606261: 8,700.00 .00 8,700.00
2606273 1 D25-80269.000 IONE/CFD 2006-1 FY 2 Invoice 06/30/2026 07/30/2026 1,113.75 1,113.75 9111-65-6215 Total 2606273: 1,113.75 .00 1,113.75
2606274 1 D25-80266.000 IONE/CFD 2005-2 1AF Invoice 06/30/2026 07/30/2026 2,090.00 Total 2606274 2,090.00 00 2,090.00
2606275 1 D25-80270.000 IONE/CFD 2009-3 FY 2 Invoice 06/30/2026 07/30/2026 885.00 885.00 9111-65-6215 City of lone Unpaid Invoice Report Page: 3
Posting period: 08/26 Jul 30, 202604:22PM
Invoice Seamber Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Date Date Amount Amount Check Amount. Number
Total 2606275: 885.00 .00 885.00
2606276 1 D25-80268.000 IONE/CFD 2005-2 IA3 Invoice 06/30/2026 07/30/2026 1,615.00 1.615.00 9111-65-6215 Total 2606276: 1,615.00 .00 1,615.00
-
2606277 1 D25-80267.000 IONE/CFD 2005-2 IA F Invoice 06/30/2026 07/30/2026 807.50 807.50 9111-65-6215 Total 2606277: 807.50 .00 807.50
Total 1200 DAVID TAUSSIG & ASSOC. INC: 15,983.75 .00 15,983.75 -
1545 FIRST SECURITY FINANCE INC.
080126 1 FD-INTEREST PYMT Invoice 08/01/2026 08/31/2026 261.79 261.79 9511-50-9211 080126 2 FD-PRINCIPAL PYMT Invoice 08/01/2026 08/31/2026 3,232.53 3,232.53 9511-50-9311 Total 080126: 3,494.32 .00 3,494.32
Total 1545 FIRST SECURITY FINANCE INC: 3,494.32 .00 3,494.32 1765 GRAINGER
9023245138 Invoice 07/28/2026 08/27/2026 5,085.87 5,085.87 3111-95-6203 Total 9023245138: 5,085.87 .00 5,085.87
Total 1765 GRAINGER: 5,085.87 .00 5,085.87
1840 HANSEN, JOSHUA
SEPTEMBE 1 SEPT 2026 LOAN PAYMENT - PD BLD Invoice 08/01/2026 08/31/2026 476.38 476.38 9670-70-8812 Total SEPTEMBER 2026: 476.38 .00 476.38
Total 1840 HANSEN, JOSHUA: 476.38 .00 476.38
1855 HASA
1144755 1 TERTIARY-MULTI-CHLORINE Invoice 07/21/2026 08/20/2026 5,706.60 5,706.60 3131-95-6113 Total 1144755: 5,706.60 .00 5,706.60
City of lone Unpaid Invoice Report Page: 4
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 1855 HASA: 5,706.60 .00 5,706.60
2310 LEDGER DISPATCH
49663 1 PUBLIC NOTICE OF ELECTON- 3 CO Invoice 07/03/2026 08/02/2026 73.46 73.46 1111-60-6150 Total 49663: 73.46 .00 73.46
Total 2310 LEDGER DISPATCH: 73.46 .00 73.46
2485 MACKEY, KEN
071726 1 FD-REIMB FOR GAS Invoice 07/17/2026 08/16/2026 19.33 19.33 9675-75-6201 Total 071726: 19.33 .00 19.33
Total 2485 MACKEY, KEN: 19.33 .00 19.33
2570 MEEKS-WESTERN BUYERS LLC
19118791-04 1 PD-2X10 SRL ACQ TREATED LUMBE Invoice 07/22/2026 08/21/2026 28.59 28.59 9513-70-8812 Total 19118791-049: 28.59 .00 28.59
19119425-04 1 PD-LUMBER Invoice 07/23/2026 08/22/2026 1,082.78 1,082.78 9513-70-8812 Total 19119425-049: 1,082.78 .00 1,082.78
19124393-04 1 PD-STAIR TREAD-MED L ANGLE ZMA Invoice 0712712026 08/26/2026 808.57 808.57 9513-70-8812 Total 19124393-049: 808.57 .00 808.57
19130502-04 1 DIABLO DMADST1200 12" SAW BLAD Invoice 07/29/2026 08/28/2026 118.51 118.51 9513-70-8812 Total 19130502-049: 118.51 .00 118.51
268432-049 1 PD-CREDIT FOR BOISE CASCADE L Invoice 07/08/2026 08/07/2026 601.67- 601.67-9513-70-8812 Total 268432-049: 601.67- .00 601.67-
Total 2570 MEEKS-WESTERN BUYERS LLC: 1,436.78 .00 1,436.78 City of lone Unpaid Invoice Report Page: 5
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 2700 CIVICPLUS LLC
375986 1 FULL SERVICE SUBSCRIPTION Invoice 08/01/2026 08/31/2026 1,269.97 1,269.97 1111-65-6166 375986 2 FULL SERVICE SUBSCRIPTION Invoice 08/01/2026 08/31/2026 97.69 97.69 3131-95-6166 375986 3 FULL SERVICE SUBSCRIPTION Invoice 08/01/2026 08/31/2026 97.69 97.69 2111-65-6166 375986 4 FULL SERVICE SUBSCRIPTION Invoice 08/01/2026 08/31/2026 488.45 488.45 3111-95-6166 Total 375986: 1,953.80 .00 1,953.80
Total 2700 CIVICPLUS LLC: 1,953.80 .00 1,953.80
2930 PG & E
1493085298- 1 TRAIN DEPOT - STREET LIGHTING Invoice 07/22/2026 08/21/2026 15.08 15.08 1111-92-6170 Total 1493085298-4X072026: 15.08 .00 15.08
229622148-6 1 FD-600 PRESTON AVE Invoice 07/21/2026 08/20/2026 1,523.64 1,523.64 9675-75-6170 -
Total 229622148-6X072026: 1,523.64 .00 1,523.64
3118061205- 1 WILDFLOWER UNIT 3 - STREET LIGH Invoice 07/14/2026 08/13/2026 40.62 40.62 1111-92-6170 3118061205- 2 QUAILHOLLOW DR - STREET LIGHTI Invoice 07/14/2026 08/13/2026 34.88 34.88 1111-92-6170 3118061205- 3 CASTLE OAKS - STREET LIGHTING Invoice 07/14/2026 08/13/2026 344.54 344.54 8221-92-6170 3118061205- 4 WILDFLOWER UNIT 1 - STREET LIGH Invoice 07/14/2026 08/13/2026 119.67 119.67 1111-92-6170 3118061205- 5 CASTLE OAKS - STREET LIGHTING Invoice 07/14/2026 08/13/2026 14.58 14.58 8221-92-6170 3118061205- 6 CASTLE OAKS - STREET LIGHTING Invoice 07/14/2026 08/13/2026 84.41 8441 8221-92-6170 3118061205- 7 EDGEBROOK-SHAKELEY-POPPY-CO Invoice 07/14/2026 08/13/2026 47.40 47.40 1111-92-6170 3118061205- 8 CASTLE OAKS-STREET LIGHTING Invoice 07/14/2026 08/13/2026 825.22 825.22 8221-92-6170 3118061205- 9 CASTLE OAKS-STREET LIGHTING Invoice 07/14/2026 08/13/2026 180.59 180.59 8221-92-6170 3118061205- 10 CA 104 HIGHWAY-STREET LIGHTING Invoice 07/14/2026 08/13/2026 33.10 33.10 1111-92-6170 3118061205- 11 CASTLE OAKS-STREET LIGHTING Invoice 07/14/2026 08/13/2026 158.13 158.13 8221-92-6170 3118061205- 12 EDGEWOOD-COTTONWOOD-BRICH Invoice 07/14/2026 08/13/2026 86.81 86.81 1111-92-6170 3118061205- 13 CASTLE OAKS-STREET LIGHTING Invoice 07/14/2026 08/13/2026 11.08 11.08 8221-92-6170 3118061205- 14 CA 104 HIGHWAY-STREET LIGHTING Invoice 07/14/2026 08/13/2026 30.34 30.34 1111-92-6170 3118061205- 15 CASTLE OAKS-STREET LIGHTING Invoice 07/14/2026 08/13/2026 13.25 13.25 8221-92-6170 3118061205- 16 WILDFOWER UNIT 2-STREET LIGHTI Invoice 07/14/2026 08/13/2026 38.01 38.01 1111-92-6170 Total 3118061205-8X072026: 2,062.63 .00 2,062.63
9998962823- 1 425 QUAILHOLLOW DR Invoice 01/20/2026 02/19/2026 17.16- 17.16- 8221-92-6170 9998962823- 2 CORRECTNG THE GL CODE Invoice 01/2012026 02/19/2026 17.16 17.16 8221-92-6170 City of lone Unpaid Invoice Report Page: 6
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Date Date Amount Amount Check Amount Number
9998962823- 3 CORRECTING THE GL CODE Invoice 01/20/2026 02/19/2026 17.16- 17.16-1111-92-6170 Total 9998962823-4X0126: 17.16- .00 17.16-
Total 2930 PG & E: 3,584.19 .00 3,584.19
2950 PINNACLE ALARM
8052 1 QUARTERLY ALARM MONITORING Invoice 07/01/4234 07131/4234 105.00 105.00 1111-92-6220 Total 8052: 105.00 .00 105.00
Total 2950 PINNACLE ALARM: 105.00 .00 105.00
-
3145 NAPA AUTO PARTS
047363 1 FD-ANTIFREEZE Invoice 07/16/2026 08/15/2026 11.23 11.23 9675-75-6202 Total 047363: 11.23 00 11.23
047368 1 FD-ANTIFREEZE Invoice 07/16/2026 08/15/2026 22.47 22.47 9675-75-6202 Total 047368: 22.47 .00 22.47
47714 1 FD-RADIATOR CAP Invoice 07/20/2026 08/19/2026 9.39 9.39 9675-75-6202 1 Total 47714: 9.39 .00 9.39
Total 3145 NAPA AUTO PARTS: 43.09 .00 43.09
3470 SIMMONS LANDSCAPE COMPANY
26597 1 CASTLE OAKS DR MAINT CONTRAC Invoice 07/29/2026 08/28/2026 2,700.00 2,700.00 8221-92-6221 Total 26597: 2,700.00 00 2,700.00
Total 3470 SIMMONS LANDSCAPE COMPANY: 2,700.00 .00 2,700.00 3570 STAPLES BUSINESS CREDIT
6069599548 1 FD-BRIGHT YELLOW CARDSTOCK Invoice 07/25/2026 08/24/2026 23.63 23.63 9675-75-6111 Total 6069599548: 23.63 .00 23.63
City of lone Unpaid Invoice Report Page: 7
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 6069599549 1 PERFECT TOUCH HOT CUPS Invoice 07/25/2026 08/24/2026 91.01 91.01 1111-94-0111 Total 6069599549: 91.01 .00
91.01 6069599550 1 PD-FILE BOXES Invoice 07/25/2026 08/24/2026 44.86 44.86 9670-70-6111 Total 6069599550: 44.86 .00 14.36
Total 3570 STAPLES BUSINESS CREDIT: 159.50 .00 159.50
3690 SUTTER MEDICAL FOUNDATION-CORP
60001877TX 1 ACUTE EVID EXAM FOR SEXUAL AB Invoice 07/22/2026 08/21/2026 1,800.00 1,800.00 9670-70-6120 Total 60001877TX6: 1,800.00 .00 1.00.00
Total 3690 SUTTER MEDICAL FOUNDATION-CORP: 1,800.00 .00 1,00.00 3930 UPCHURCH ELECTRIC
13189 1 614 SHAKLEE LANE & 419 LAUREL-R Invoice 06/03/2026 07/03/2026 542.00 542.00 8221-92-6190 Total 13189: 542.00 .00 542.00
Total 3930 UPCHURCH ELECTRIC: 542.00 .00 542.00
4000 VOLCANO COMMUNICATIONS GROUP
100054X082 1 TERTIARY BROADBAND INTERNET Invoice 08/01/2026 08/31/2026 69.95 69.95 3131-95-6160 Total 100054X082026: 69.95 .00 69.95
63360X0820 1 FD2 - VOLCANO VISION (INTERNET) Invoice 08/01/2026 08/31/2026 216.52 216.52 9675-75-6160 Total 63360X082026: 216.52 .00 216.52
63376X0820 1 FD-VOLCANO VISION INTERNET Invoice 08/01/2026 08/31/2026 69.95 69.95 9675-75-6160 Total 63376X082026: 69.95 .00 69.95
94906X0820 1 VOLCANO VISION (INTERNET) Invoice 08/01/2026 08/31/2026 139.95 139.95 1111-94-6160 City of lone Unpaid Invoice Report Page: 8
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 94906X082026: 139.95 139.95
Total 4000 VOLCANO COMMUNICATIONS GROUP: 496.37 496.37
4745 BENEFIT COORDINATORS CORP.
BOP31J 1 ADMIN DENTALVISION Invoice 08/01/2026 08/31/2026 504.20 504.20 1111-65-5212 BOP31J 2 PW DENTAL VISION Invoice 08/01/2026 08/31/2026 421.80 421.80 1111-92-5212 BOP31J 3 FD DENTALIVISION Invoice 08/01/2026 08/31/2026 379.60 379.60 1111-75-5212 BOP31J 4 PD DENTAL VISION Invoice 08/01/2026 08/31/2026 915.80 915.80 1111-70-5212 Total BOP31J: 2,221.40 .00 2,221.40
Total 4745 BENEFIT COORDINATORS CORP.: 2,221.40 2,22140 4990 WILLDAN
00630561A 1 WILDFLOWER DEVELOPMENT REVI Invoice 09/18/2025 10/18/2025 1,122.00 1,122.00 1111-46-4626 00630561A 2 SEA BISCUIT ALLEY DEVELOPMENT Invoice 09/18/2025 10/18/2025 103.50 103.50 1111-80-6213 00630561A 4 WILDFLOWER DEVELOPMENT REVI Invoice 09/18/2025 10/18/2025 103.50 103.50 1111-46-4626 00630561A Chk No: 6979 (1) Calculated 04/08/2026 1,122.00-1111-00-2111 00630561A Chk No: 6979 (1) Calculated 04/08/2026 103.50- 1111-00-2111 Total 00630561A: 1,329.00 103.50
632495 1 CASTLE OAKS-CITY ENGINEERING Invoice 07/17/2026 08/16/2026 1,463.00 1,463.00 1111-90-6218 Total 632495: 1,463.00 .00 1.463.00
632496 1 WATERMAN PROPERTY DEVELOPM Invoice 07/17/2026 08/16/2026 11,308.25 11,308.25 1111-80-6218 Total 632496: 11,308.25 11,308.25
632497 1 Ringer Property Development Invoice 07/17/2026 08/16/2026 18,199.00 18,199.00 1111-80-6218 Total 632497: 18,199.00 .00 18,19.00
632498 1 DOWNTOWN PED CROSSING Invoice 07/17/2026 08/16/2026 1.337.00 1,337.00 1111-80-6213 632498 2 NEED TO CHANGE GL CODE Invoice 07/17/2026 08/16/2026 1337.00- 1,337.00- 1111-80-6213 632498 3 DOWNTOWN PED CROSSING Invoice 07/17/2026 08/16/2026 1,337.00 1.337.00 2111-80-6215 City of lone Unpaid Invoice Report Page: 9
Posting period: 08/26 Jul 30,2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 632498: 1,337.00 .00 1.37.00
Total 4990 WILLDAN: 33,636.25 .00 32410.75
5125 PROCLEAN SUPPLY
617398 1 PW-LOTION SOAP Invoice 07/21/2026 08/20/2026 182.74 182.74 4511-92-6190 617398 2 PW-LOTION SOAP Invoice 07/21/2026 08/20/2026 121.82 121.82 1111-92-6190 Total 617398: 304.56 .00 304,56
Total 5125 PROCLEAN SUPPLY: 304.56 .00 304.56
5130 ALPHA ANALYTICAL LABORATORIES INC
6073803 1 TERTIARY-DAILY COLIFORM Invoice 07/02/2026 08/01/2026 42.00 42.00 3131-95-6220 Total 6073803: 42.00 .00 42.00
6076374 1 TERTIARY-DAILY COLIFORM Invoice 07/17/2026 08/16/2026 42.00 42.00 3131-95-6220 Total 6076374: 42.00 .00 42.00
6076474 1 PONDS-EFF MONTHLY GRAB Invoice 07/17/2026 08/16/2026 214.00 214.00 3111-95-6215 Total 6076474: 214.00 .00 214.00
6076617 1 TERTIARY-DAILY COLIFORM Invoice 07/20/2026 08/19/2026 42.00 42.00 3131-95-6220 Total 6076617: 42.00 .00 42.00
6076964 1 TERTIARY-DAILY COLIFORM Invoice 07/21/2026 08/20/2026 42.00 42-00 3131-95-6220 Total 6076964: 42.00 .00 42.00
6076971 1 TERTIARY-DAILY COLIFORM Invoice 07/21/2026 08/20/2026 42.00 42.00 3131-95-6220 Total 6076971: 42.00 42.00
6076990 1 TERTIARY-DAILY COLIFORM Invoice 07/21/2026 08/20/2026 42.00 42.00 3131-95-6220 City of lone Unpaid Invoice Report Page: 10
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 6076990: 42.00 .00 42.00
6077053 1 TERTIARY-DAILY COLIFORM Invoice 07/21/2026 08/20/2026 42.00 42.00 3131-95-6220 Total 6077053: 42.00 .00 42.00
6077484 1 TERTIARY-DAILY COLIFORM Invoice 07/23/2026 08/22/2026 42.00 42.00 3131-95-6220 Total 6077484: 42.00 .00 42.00
-
6077497 1 TERTIARY-DAILY COLIFORM Invoice 07/23/2026 08/22/2026 42.00 42.00 3131-95-6220 Total 6077497: 42.00 .00 42.00
6077693 1 TERTIARY-VOLATILES WEEKLY Invoice 07/24/2026 08/23/2026 280.00 280.00 3131-95-6220 Total 6077693: 280.00 .00 280.00
6077759 1 TERTIARY-DAILY COLIFORM Invoice 07/24/2026 08/23/2026 42.00 42.00 3131-95-6220 Total 6077759: 42.00 .00 42.00
6078052 1 TERTIARY-DAILY COLIFORM Invoice 07/27/2026 08/26/2026 42.00 42000 3131-95-6220 Total 6078052: 42.00 .00 42.00
6078054 1 TERTIARY-DAILY COLIFORM Invoice 07/27/2026 08/26/2026 42.00 42-00 3131-95-6220 Total 6078054: 42.00 .00 42.00
6078209 1 TERTIARY-DAILY COLIFORM Invoice 07/28/2026 08/27/2026 42.00 42.00 3131-95-6220 Total 6078209: 42.00 .00 42.00
6078550 1 TERTIARY-DAILY COLIFORM Invoice 07/29/2026 08/28/2026 42.00 42.00 3131-95-6220 Total 6078550: 42.00 .00 42.00
6078612 1 TERTIARY-VOLATILES WEEKLY Invoice 07/29/2026 08/28/2026 280.00 280.00 3131-95-6220 City of lone Unpaid Invoice Report Page: 11
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 6078612: 280.00 .00 280.00
Total 5130 ALPHA ANALYTICAL LABORATORIES INC: 1,362.00 .00 1,362.00 5255 WATERSTONE SERVICES LLC
1 OPERATIONS OF CITY'S SEWER CO Invoice 07/28/2026 08/27/2026 21,372.42 21,372.42 3111-95-6222 2 OPERATIONS OF CITY'S SEWER CO 07/28/2026 08/27/2026 21,372.41 21,372.41 3131-95-6222 Total 1145: 42,744.83 .00 42,744.83
Total 5255 WATERSTONE SERVICES LLC: 42,744.83 .00 42,744.83 5695 WILKINSON PORTABLES
123852 1 TRAIN DEPOT-PORTABLE TOILET RE Invoice 08/07/202609/06/2026 143.56 143.56 9520-50-6114 Total 123852: 143.56 .00 143.56
Total 5695 WILKINSON PORTABLES: 143.56 .00 143.56
5775 KONIECZKA CONCRETE
050426 1 TRAIN DEPOT-SET FORMS-POURED Invoice 05/04/2026 06/03/2026 11,200.00 11,200.00 9520-50-8812 050426 Chk No: 7101 (1) Calculated 05/20/2026 11,200.00-9520-00-211 050426 Chk No: 7101(1) Calculated 07/2712026 11,200.00 9520-00-2111 Total 050426: 11,200.00 .00 11,200.00
Total 5775 KONIECZKA CONCRETE: 11,200.00 .00 11,200.00
5915 WHITEBRENNER LLP
55630 1 GENERAL MUNICIPAL Invoice 07/21/2026 08/20/2026 8,711.68 8.711.68 1111-68-6210 Total 55630: 8,711.68 .00 8,711.68
55631 1 LITIGATION Invoice 07121/2026 08/20/2026 1,471.90 1.471.90 1111-68-6221 Total 55631: 1,471.90 .00 1.47.90
55632 1 CONTRACTS Invoice 07/21/2026 08/20/2026 147.19 147.19 1111-68-6210 City of lone Unpaid Invoice Report Page: 12
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 55632: 147.19 .00 147.19
55633 1 LABOR & EMPLOYMENT Invoice 07/21/2026 08/20/2026 5,816.60 5,816.60 1111-68-6210 Total 55633: 5,816.60 5,816.60
55634 1 REAL ESTATE/LAND USE Invoice 07/21/2026 08/20/2026 1,913.47 1.91347 1111-68-6210 Total 55634: 1,913.47 .00 1,913.47
55636 1 HR Invoice 07121/2026 08/20/2026 341.12 341.12 1111-68-6212 Total 55636: 341.12 .00 341.12
55637 1 WASTEWATER TREATMENT FACILIT Invoice 07/21/2026 08/20/2026 36.80 36.80 3111-68-6210 Total 55637: 36.80 .00 36.80
55638 1 CODE ENFORCEMENT Invoice 07/21/2026 08/20/2026 220.78 220.78 1111-68-6210 Total 55638: 220.78 .00 220.78
55639 1 A. LAFAYNE/J-BOULDIN WEST LLC Invoice 07/21/2026 08/20/2026 656.00 656.00 1111-68-6221 Total 55639: 656.00 .00 856.00
55640 1 RINGER RANCH Invoice 07/21/2026 08/20/2026 1,079.32 1.079.32 1111-80-6218 Total 55640: 1,079.32 .00 1,079.32
Total 5915 WHITEBRENNER LLP: 20,394.86 .00 20,394.86
6015 HERC RENTALS INC.
36331568-00 1 PD-SCISSOR LIFT RENTAL Invoice 07/29/2026 08/28/2026 690.88 690.88 9513-70-8812 Total 36331568-006: 690.88 .00 690.38
Total 6015 HERC RENTALS INC.: 690.88 .00 690.88
City of lone Unpaid Invoice Report Page: 13
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 6130 TERRI SUE CANALE-DALMAN
100A 1 JAZZERSPLASH INSTRUCTION JUN invoice 08/03/2026 09/02/2026 480.00 4111-67-6122 Total 100A: 480.00
Total 6130 TERRI SUE CANALE-DALMAN: 480.00 .00 480.00
6170 RRM DESIGN GROUP
3557-01-RC2 1 HOWARD PARK MASTER PLAN Invoice 01/15/2026 02/14/2026 395.93 395.93 9514-50-8813 Total 3557-01-RC25-8: 395.93 .00 395.93
3557-01-RC2 1 HOWARD PARK MASTER PLAN Invoice 07/22/2026 08/21/2026 636.00 636.00 9514-50-8813 Total 3557-01-RC25-9: 636.00 636.00
CREDIT ON 1 HOWARD PARK MASTER PLAN Invoice 01/15/2026 02/14/2026 3,504.40- 3,504.40- 9514-50-8813 Total CREDIT ON PAYMENT: 3,504.40- .00 3,504.40-
Total 6170 RRM DESIGN GROUP: 2,472.47- .00 2,47247-
6230 RAY BLACKBURN
SEPTEMBE 1 SEPTEMBER 2026 PAYMENT FOR PD Invoice 08/01/2026 08/31/2026 5,019.37 5,019.37 9670-70-8812 Total SEPTEMBER 2026: 5,019.37 .00 5,019.37
Total 6230 RAY BLACKBURN: 5,019.37 .00 5,019.37
6425 SAM FABILA
1784715252 1 SOCIAL MEDIA MGMT - STRATEGY C Invoice 07/22/2026 08/21/2026 3,000.00 3,000.00 4311-92-6221 Total 1784715252338: 3,000.00 .00 3,000.00
Total 6425 SAM FABILA: 3,000.00 .00 3,000.00
6485 T-MOBILE
215970094X 1 FD-CELLS & TABLETS Invoice 07/21/2026 08/20/2026 131.04 131.04 9675-75-6160 City of lone Unpaid Invoice Report Page: 14
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number Total 215970094X072026: 131.04 131.04
Total 6485 T-MOBILE: 131.04 .00 131.04
6530 LES SCHWAB TIRES
6620040866 1 FD-DISMOUNT & MOUNT (4) Invoice 07/17/2026 08/16/2026 2,155.41 2,155.41 9675-75-6202 Total 66200408662: 2,155.41 .00 2,155.41
Total 6530 LES SCHWAB TIRES: 2,155.41 2,155.41
6535 RANEY PLANNING & MANAGEMENT INC
2617P-3 1 PLANNING SERVICES Invoice 06/08/2026 07/08/2026 2,482.50 2,482.50 1111-80-6213 Total 2617P-3: 2,482.50 .00 2,482.50
2617P-4 1 PLANNING SERVICES Invoice 07/08/2026 08/07/2026 3,206.15 3,206.15 1111-80-6213 Total 2617P.4: 3,206.15 00 3,206.15
2625P-1 1 RV STORAGE, GPA REZONE & CUP Invoice 06/08/2026 07/08/2026 1,328.75 1,328.75 1111-80-6218 Total 2625P-1: 1,328.75 1,328.75
2625P-2 1 RV STORAGE, GPA REZONE & CUP Invoice 07/06/2026 08/05/2026 482.50 482.50 1111-80-6218 Total 2625P-2: 482.50 .00 482.50
2626P-1 1 116 MAIN ST GAS STATION CUP Invoice 06/08/2026 07/08/2026 835.00 835.00 1111-80-6218 Total 2626P-1: 835.00 835.00
2626P-2 1 116 MAIN ST GAS STATION CUP invoice 07/06/2026 08/05/2026 1,652.50 1.652.50 1111-80-6218 Total 2626P-2: 1,652.50 1,652.50
2627P-1 1 PD-CREEKSIDE BLDG Invoice 06/08/2026 07/08/2026 391.25 391.25 9513-70-8812 City of lone Unpaid Invoice Report Page: 15
Posting period: 08/26 Jul 30,2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount _ Number Total 2627P-1: 391.25 .00 391.25
2627P-2 1 PD-CREEKSIDE BLDG Invoice 07/06/2026 08/05/2026 1,123.75 1,123.75 9513-70-8812 Total 2627P-2: 1,123.75 .00 1,123.75
2628P-1 1 MAPPING CLEANUP & REZONE PRO Invoice 06/08/2026 07/08/2026 1,093.75 1.0937 111180-6213 Total 2628P-1: 1,093.75 .00 1,093.75
2628P-2 1 MAPPING CLEANUP & REZONE PRO Invoice 07/07/2026 08/06/2026 573.75 573.75 1111-80-6213 Total 2628P-2: 573.75 .00 573.75
2639P-1 1 RINGER RANCH PLANNING Invoice 07/08/2026 08/07/2026 4,815.00 4.815.00 1111-80-6218 Total 2639P-1: 4,815.00 4,815.00
2640P-1 1 WATERMAN RANCH PLANNING Invoice 07/08/2026 08/07/2026 3,032.50 3,032.50 1111-80-6218 Total 2640P-1: 3,032.50 .00 3,032.50
Total 6535 RANEY PLANNING & MANAGEMENT INC: 21,017.40 21,017.40 6555 JERGEN'S INC.
83687 1 EB HALL-AUGUST MONTHLY ICE MA Invoice 07/25/2026 08/24/2026 400.00 400.00 4511-92-6190 Total 83687: 400.00 .00 400.00
Total 6555 JERGEN'S INC: 400.00 .00 400.00
6685 GERALD PEZZI
072026 1 EB HALL-REFUND OF DEPOSIT Invoice 07/20/2026 08/19/2026 850.00 850.00 1111-00-1119 Total 072026: 850.00 .00 850.00
Total 6685 GERALD PEZZI: 850.00 .00 850.00
City of lone Unpaid Invoice Report Page: 16
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Check Amount Number 6690 DAWSON EPROSON
0146 1 FD-ENGINE 6234 REPAIR Invoice 07/23/2026 08/22/2026 2,422.53 2.422.53 9675-75-6202 Total 0146: 2,422.53 .00 2,422.53
Total 6690 DAWSON EPROSON: 2,422.53 2,422.53
6695 CSHA REGION 4 GYMKHANA LISA BRAGG
072326 1 ARENA-REFUND OF DEPOSIT Invoice 07/23/2026 08/22/2026 500.00 500.00 1111-00-1119 Total 072326: 500.00 .00 500.00
-
Total 6695 CSHA REGION 4 GYMKHANA LISA BRAGG: 500.00 .00 500.00 6700 NIKKEY HEMINGTON
072926 1 EB HALL DEPOSIT REFUND Invoice 07/29/2026 08/28/2026 850.00 850.00 1111-00-1119 Total 072926: 850.00 .00 850.00
Total 6700 NIKKEY HEMINGTON: 850.00 .00 850.00
6705 LARISSA MCCAMENT
073026 1 REFUND OF SEWER BILL-SOLD PRO Invoice 07/30/2026 08/29/2026 60.00 60.00 3111-48-4805 Total 073026: 60.00 60.00
Total 6705 LARISSA MCCAMENT: 60.00 .00 60.00
Total: 193,662.00 00 192,436.50
Current period checks for future period invoices.
315 AMADOR WATER AGENCY
005018-001X Chk No: 7354(1) Calculated 07/23/2026 we I inadvertend, put this Total 005018-001X072026: .00 .00
of lel26.
Total 315 AMADOR WATER AGENCY: 13.090.91-
420 AT&T CALNET 3 2078. xт0211 I in advertenty pud the in 25473056 Chk No: 7355 (1) Calculated 07/23/2026
GL periad c/27
of 4el26.
City of lone Unpaid Invoice Report Page: 17
Posting period: 08/26 Jul 30, 2026 04:22PM
Invoice Sequence Description Type Invoice Due Invoice Discount Net Invoice GL Account Number Number Date Date Amount Amount Number
Check Amount _
Total 25473056: .00 .00 287.87-
Total 420 AT&T CALNET 3: .00 . 00 287.87-
Total Current period checks for future period invoices.: .00 .00 13,378.78- Grand Totals: 193,662.00 .00 179,057.72
Summary by General Ledger Account Number
GL Account Number Debit Credit Net
1111-00-1119 2,200.00 .00 2,200.00
1111-00-2111 .00 1,225.50- 1.225.50-
1111-46-4626 1,225.50 .00 1,225.50
1111-60-6111 317.76 .00 317.76
1111-60-6150 73.46 .00 73.46
1111-65-5212 504.20 .00 504.20
1111-65-6166 1,269.97 .00 1,269.97
1111-65-6220 8,700.00 .00 8,700.00
1111-68-6210 16,809.72 .00 16,809.72
1111-68-6212 341,12 .00 341.12
1111-68-6221 2,127.90 .00 2,127.90
1111-70-5212 915.80 .00 915.80
1111-75-5212 379.60 .00 379.60
1111-80-6213 8,796.65 1,337.00- 7,459.65
1111-80-6218 42,732.82 .00 42,732.82
1111-90-6218 1,463.00 .00 1,463.00
1111-92-5212 421.80 .00 421.80
1111-92-6170 445.91 17.16- 428.75
1111-92-6190 121.82 .00 121.82
1111-92-6220 105.00 .00 105.00
1111-94-6111 91.01 .00 91.01
1111-94-6160 139.95 .00 139.95
1111-94-6230 289.00 .00 289.00
2111-65-6166 97.69 .00 97.69
City of lone Unpaid Invoice Report Page: 18
Posting period: 08/26 Jul 30, 2026 04:22PM
Summary by General Ledger Account Number
GL Account Number Debit Credit Net
2111-80-6215 1,337.00 .00 1,337.00
3111-48-4805 60.00 .00 60.00
3111-68-6210 36.80 .00 36.80
3111-95-6111 927.27 .00 927.27
3111-95-6166 488.45 .00 488.45
3111-95-6203 5,085.87 00 5,085.87
3111-95-6215 214.00 .00 214.00
3111-95-6222 21,372.42 100 21,372.42
3131-95-6113 5,706.60 00 5,706.60
3131-95-6160 69.95 .00 69.95
3131-95-6166 97.69 .00 97.69
3131-95-6220 1,148.00 .00 1,148.00
3131-95-6222 21,372.41 .00 21,372.41
4111-67-6122 480.00 .00 480.00
4311-92-6221 3,000.00 00 3,000.00
4511-00-2111 .00 13,090.91- 13,090.91-
4511-92-6160 117.37 .00 117.37
4511-92-6190 582.74 .00 582.74
8221-92-6170 1,648.96 17.16- 1,631.80
8221-92-6190 542.00 .00 542.00
8221-92-6221 2,700.00 .00 2,700.00
9111-65-6215 7,283.75 .00 7,283.75
9511-50-9211 261.79 .00 261.79
9511-50-9311 3,232.53 .00 3,232.53
9513-70-8812 4,244.33 601.67- 3,642.66
9514-50-8813 1,031.93 3,504.40- 2,472.47-
9520-00-2111 11,200.00 11,200.00- .00
9520-50-6114 143.56 .00 143.56
9520-50-8812 11,200.00 .00 11,200.00
9670-00-2111 .00 287.87- 287.87-
9670-70-6111 1,067.40 .00 1,067.40
9670-70-6120 1,800.00 00 1,800.00
9670-70-6160 216.00 .00 216.00
9670-70-8812 5,495.75 .00 5,495.75
9675-75-6111 23.63 .00 23.63
9675-75-6160 417.51 .00 417.51
9675-75-6170 1,523.64 .00 1,523.64
9675-75-6201 19.33 .00 19.33
City of lone Unpaid Invoice Report Page: 19
Posting period: 08/26 Jul 30, 2026 04:22PM
Summary by General Ledger Account Number
GL Account Number Debit Credit Net
9675-75-6202 4,621.03 .00 4,621.03
Grand Totals: 210,339.39 31,281.67- 179,057.72
Summary by General Ledger Posting Period
GL Posting Period Debit Credit Net
01/26 395.93 3,521.56- 3,125.63-
02/26 1,225.50 1,225.50
03/26 876.00 .00 876.00
04/26 1,225.50- 1,225.50-
05/26 17,331.25 17,331.25
06/26 87,683.86 .00 87,683.86
07/26 83,561.97 26,534.61- 57,027.36
08/26 19,264.88 19,264.88
Grand Totals:
210,339.39 31,281.67- 179,057.72
City of lone Paid Invoice Report - Summary Report Page: 1 Check issue dates: 7123/2026 - 7/30/2026 Jul 30, 2026 02:06PM Report Criteria:
Summary report type printed
Vendor Invoice Invoice Invoice Discount Check Check Check GL Account Number Name Number Description Date Amount Amount Amount Number Issue Date 190 AMADOR COUNTY ANIM JUNE 20261 PD-ANIMAL CRUELTY INV 06/30/2026 348.43 .00 348.43 7353 07/23/2026 1111706220 Total 190: 348.43 .00 348.43
315 AMADOR WATER AGENG 005018-001X HOWARD PARK RAW WA 07/01/2026 13,090.91 .00 13,090.91 7354 07/23/2026 4511926170 Total 315: 13,090.91 .00 13,090.91
420 AT&T CALNET 3 25473056 PD-BAN 9391064373 07/01/2026 287.87 .00 287.87 7355 07/23/2026 9670706160 Total 420: 287.87 .00 287.87
2045 IONE PLAZA LLC AUGUST 202 PD-AUGUST RENT & CA 08/01/2026 3,758.22 .00 3,758.22 Total 2045: 3,758.22 .00 3,758.22
2930 PG & E 0811230561- 17E MAIN ST 07/19/2026 32.48 .00 32.48 Multiple Multiple 1111926170 1300942413- CITY PARK 07/19/2026 17.68 .00 17.68 Multiple Multiple 1111926170 1707746359- SEWER LIFT PUMP 07/19/2026 169.68 .00 169.68 Multiple Multiple 3111926170 2092737318- 07/1712026 3,184.23 .00 3,184.23 Multiple Multiple 4511926170 2134403982- HOWARD PARK-ARENA 07/17/2026 501.09 .00 501.09 Multiple Multiple 4311926170 2477984994 FD-W JACKSON ST 07/19/2026 189.37 .00 189.37 Multiple Multiple 9675756170 2770243162- 17 E MAINST REAR 07/19/2026 65.65 .00 65.65 Multiple Multiple 1111926170 3159727869- STREET LIGHTING VARI 07/14/2026 2,238.29 .00 2,238.29 Multiple Multiple 1111926170 4374262201- PD-BARN 07/19/2026 8.12 .00 8.12 Multiple Multiple 1111926170 5082729455- PRESTON & SUTTER 07/20/2026 30.98 .00 30.98 Multiple Multiple 1111926170 7283130664 PD-339 PRESTON AVE 07120/2026 2,186.23 .00 2,186.23 Multiple Multiple 1111926170 7290630706- HOWARD PARK-HORSE 07/17/2026 446.88 .00 446.88 Multiple Multiple 4511926170 8676007650- HOWARD PARK 07/19/2026 65.63 .00 65.63 Multiple Multiple 4511926170 9035594982- SEWER LIFT STATION 07/19/2026 191.81 .00 191.81 Multiple Multiple 3111926170 9079629487 STREET LIGHTING - CAS 07/14/2026 28.47 .00 28.47 Multiple Multiple 8221926170 9373962863- CITY HALL 07/17/2026 1,465.80 .00 1,465.80 Multiple Multiple 1111926170 9998962823- PERRY EARL PARK-425 07/17/2026 2.92 .00 2.92 Multiple Multiple 1111926170 Total 2930: 10,825.31 .00 10,825.31
5775 KONIECZKA CONCRETE 050426 TRAIN DEPOT-SET FORM 05/04/2026 11,200.00 .00 .00 7101 Multiple 952050881 Only shows becau ituts a pymt but I
deleted H.
Summary report type printed
Report Criteria:
34,633.67 .00 45,833.67 Grand Totals:
350.00 .00 350.00 Total 6680:
Multiple 3131926190 Multiple 350.00 .00 350.00 07/10/2026 2209 TERTIARY - CHANGE LO 6680 MATTHEW VERNON WHI 5,972.93 .00 5,972.93 Total 6465:
07/23/2026 9675756201 7357 2,468.95 2,468.95 07/21/2026 072126 FD FUEL 07/23/2026 9675756201 7357 3,503.98 .00 3,503.98 06/30/2026 063026 FD FUEL 6465 RUBEN MATOO INC .00 11,200.00 Total 5775:
Issue Date Number Amount Amount Amount Date Description Number Name Number GL Account Check Check Check Discount Invoice Invoice Invoice Vendor Jul 30, 2026 02:06PM Check issue dates: 7/23/2026 - 7/30/2026 Page: 2 Paid Invoice Report - Summary Report City of lone Agenda Item #J. 3.
CITY OF IONE
CITY COUNCIL
STAFF REPORT
A LIFO RN I
FOR THE MEETING OF: AUGUST 4, 2026
DATE: AUGUST 4, 2026
TO: MAYOR MAITA AND CITY COUNCIL
FROM: GEORGE LEE, CITY MANAGER
ANDREA BONHAM, FINANCE MANAGER
SUBJECT: RESOLUTIONS NO. 2026-25, RESOLUTION NO. 2026-26 AND RESOLUTION NO. 2026-27 OF THE CITY COUNCIL OF THE
CITY OF IONE, ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF THE COMMUNITY FACILITIES
DISTRICT NOS. 2005-2, 2006-1 and 2009-3 OF THE CITY OF IONE
AUTHORIZING THE LEVY OF SPECIAL TAXES FOR FISCAL
YEAR 2026-2027
RECOMMENDED ACTION:
That the City Council:
Approve Resolution No. 2926-25 of the City Council of the City of lone, acting in its capacity as the legislative body of the Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II) authorizing the levy of special taxes for fiscal year 2026-2027.
• Approve Resolution No. 2026-26 of the City Council of the City of lone, acting in its capacity as the legislative body of the Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services) authorizing the levy of special taxes for fiscal year 2026-2027.
• Approve Resolution No. 2026-27 of the City Council of the City of lone, acting in its capacity as the legislative body of the Community Facilities District No. 2009-3 of the City of lone (Castle Oaks Phase II) authorizing the levy of special taxes for fiscal year 2026-2027.
TYPE OF ITEM: City Council for the City of lone
Consent
Departmental Jpon motion of Council Membe
Public Hearing Seconded by Council Member
Other Ine Carnel hereby adopy the recommes des action contained in thi by those members present PREVIOUS ACTION/REFERRAL:
Council Order No. Dated:
Janice Traverso, City Clerk
Meeting of:
By:
SOURCE OF FUNDING:
Special tax levy pursuant to Section 53340 of the Government Code and Ordinance Nos. 392, 427 and 428 respectively.
DISCUSSION:
There are various annual reporting requirements with different reporting dates related to the City of lone Community Facilities District Nos. 2005-1, 2005-2, 2006-1 and 2009-3 (CFD Nos. 2003-1, 2003-2, 2006-1 and 2009-3). The requirements include, among other items, City Council approval of the "Annual Levy of Special Tax" resolutions authorizing the levy of special taxes within CFD Nos. 2005-1, 2005-2, 2006-1 and 2009-3. The annual levy is necessary to pay debt service on the outstanding bonds and to pay for certain public services. Approval is due each year prior to the County of Amador's August 10h deadline for the inclusion of such special taxes on the consolidated property tax bills pursuant to Government Code Section 43340 of the Mello-Roos Community Facilities Act of 1982 (the Act), or in the case of direct billing, at a different time or in a different manner if necessary to meet its financial obligations.
CFD No. 2005-1 was established on February 22, 2005 and the special taxes were for facilities. CFD No. 2005-1 encompassed 211 residential homes and the golf course clubhouse. The CFD No. 2005-1 Special Tax Bonds had a final maturity of September 1, 2016. Accordingly, parcels within CFD No. 2005-1 are no longer subject to the levy of special taxes. Furthermore, a notice of cessation of the special tax for CFD No. 2005-1 has been recorded with Amador County evidencing that the special tax lien imposed on the parcels within CFD No. 2005-1 has been extinguished.
CFD No. 2005-2 was established on June 6, 2006 and there are three improvement areas.
They are: Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No.
3. Each Improvement Area has a facilities special tax (Special Tax A) and a services special tax (Special Tax B).
Improvement Area No. 1 encompasses approximately 34.8 acres and contains 140 residential units. Subsequent to the issuance of Improvement Area No. 1 Special Tax Bonds, 43 homeowners have elected to fully prepay their applicable facilities special tax obligation, and 97 remaining residential parcels will be subject to the levy of the facilities special tax. For fiscal year 2026-2027, 140 residential parcels will also be subject to the levy of the services special tax since building permits for all such parcels were issued prior to May 1, 2026.
Improvement Area No. 2 encompasses approximately 38.4 acres and contains 154 residential units. The Improvement Area No. 2 Special Tax Bonds had a final maturity of September 1, 2017. Accordingly, parcels within Improvement Area No. 2 are no longer subject to the levy of the facilities special tax. For fiscal year 2026-2027, 154 residential parcels will be subject to the levy of the services special tax since building permits for all such parcels were issued prior to May 1, 2026.
Improvement Area No. 3 encompasses approximately 133.8 acres and at full development is anticipated to contain approximately 427 residential units and 13.0 acres of non-residential development. Subsequent to the issuance of Improvement Area No. 3 2 Special Tax Bonds, the facilities special tax obligation applicable to 365 residential parcels has been fully prepaid. For fiscal year 2026-2027 there are 10 parcels in Improvement Area No. 3 (consisting of 8 residential parcels and 2 undeveloped parcels) that will be subject to the levy of the facilities special tax. For fiscal year 2026-2027, 373 residential parcels will also be subject to the levy of the services special tax since certificates of occupancy for such parcels were issued prior to May 1, 2026.
CFD No. 2006-1 was established on February 7, 2006 and the special taxes are for services. At full development CFD No. 2006-1 is anticipated to contain approximately 276 residential parcels. For fiscal year 2026-2027, 224 residential parcels will be subject to the levy of the special tax since building permits for such parcels were issued prior to June 30, 2026.
CFD No. 2009-3 was established on April 7, 2009 and the special taxes are for services.
CFD No. 2009-3 encompasses 143 residential parcels that are subject to the levy of the special tax. All 143 residential parcels are subject to the levy of a fiscal year 2026-2027 special tax since certificates of occupancy for such parcels were issued prior to May 1, 2026.
FINANCIAL IMPACT:
The special taxes being levied hereunder are at the same rate or at a lower rate than provided by each applicable Ordinance. Each ordinance sets forth the rate and method of apportionment (RMA) for the respective CFD and for each of the improvement areas within CFD No. 2005-2.
The fiscal year 2026-2027 special tax levy for CFD No. 2005-1 is $0.00.
The fiscal year 2026-2027 facilities special tax levy by improvement area within CFD No. 2005-2 is as follows: $206,190.30 for Improvement Area No. 1, $0.00 for Improvement Area No. 2, and $161,706.14 for Improvement Area No. 3. In comparison, the fiscal year 2025-2026 facilities special tax levy was $206,533.34 for Improvement Area No. 1, $0.00 for Improvement Area No. 2, and $149,790.16 for Improvement Area No. 3.
The fiscal year 2026-2027 services special tax levy by improvement area within CFD No. 2005-2 is as follows: $74,687.20 for Improvement Area No. 1, $82,155.92 for Improvement Area No. 2, and $381,869.94 for Improvement Area No. 3. In comparison, the fiscal year 2025-2026 services special tax levy was: $66,584.00 for Improvement Area No. 1, $73,242.40 for Improvement Area No. 2, and $319,735.60 for Improvement Area The fiscal year 2026-2027 special tax levy for CFD No. 2006-1 is $116,636.80. In comparison, the special tax levy was $99,803.00 the previous year.
The fiscal year 2026-2027 special tax levy for CFD No. 2009-3 is $70,112.90. In comparison, the special tax levy was $58,704.36 the previous year.
OTHER AGENCY INVOLVEMENT:
3 Shayne M. Morgan of DTA Public Finance, Inc., special tax consultant to the City.
ALTERNATIVES TO STAFF RECOMMENDATIONS:
There are no alternatives as there would not be sufficient money to carry out the purposes, including bonded indebtedness, of the CFD's.
ATTACHMENTS:
Resolution Nos. 2026-25, 2026-26 and 2026-27
RESOLUTION NO. 2026-25
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
IONE, ACTING IN ITS CAPACITY AS THE LEGISLATIVE
BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-2
OF THE CITY OF IONE (EDGEBROOK AND CASTLE OAKS
PHASE II) AUTHORIZING THE LEVY OF SPECIAL TAXES
FOR FISCAL YEAR 2026-2027
WHEREAS, on April 18, 2006, the City Council of the City of lone (the "City Council") adopted Resolution No. 1535 stating its intention to form Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II) ("Community Facilities District No. 2005- 2"') and designate Improvement Area No. 1 ("Improvement Area No. 1"), Improvement Area No. 2 ("Improvement Area No. 2") and Improvement Area No. 3 ("Improvement Area No. 3) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the Government Code (the "Act"); and
WHEREAS, on April 18, 2006, the City Council also adopted Resolution No. 1536 stating its intention to incur bonded indebtedness in the maximum amount of $5,300,000 within Improvement Area No. 1, $6,300,000 within Improvement Area No. 2 and $15,400,000 within Improvement Area No. 3 for the purpose of financing the costs of refunding the District's share of the Community Facilities District No. 1989-1 (Country Club Estates-1) City of lone, Amador County, California Series 1991 and the Community Facilities District No. 1989-2 (Country Club Estates-2) City of lone, Amador County, California Series 1991, discharging the existing special tax liens on property within the District, and financing the costs of the facilities and incidental expenses described in Resolution No. 1536 to serve the area within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3; and
WHEREAS, on June 6, 2006, the City Council adopted Resolution No. 1540 which established Community Facilities District No. 2005-2, designated Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3, authorized the levy of a special tax within 1 Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3, and called an election within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3 on the ballot proposition relating to levying a special tax combined and consolidated with the proposition relating to the incurring of bonded indebtedness; and WHEREAS, on June 6, 2006, the City Council also adopted Resolution No. 1541 which determined the necessity to incur bonded indebtedness in the maximum amount of $5,300,000 within Improvement Area No. 1, $6,300,000 within Improvement Area No. 2 and $15,400,000 within Improvement Area No. 3, and called an election within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3 on the proposition of incurring bonded indebtedness combined and consolidated with the proposition of levying a special tax; and WHEREAS, on June 6, 2006, an election was held within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3, at which the qualified electors approved by more than a two-thirds vote the proposition of incurring bonded indebtedness of $5,300,000 and the levying of a special tax within Improvement Area No. I, incurring bonded indebtedness of $6,300,000 and the levying of a special tax with Improvement Area No. 2, and incurring bonded indebtedness of $15,400,000 and the levying of a special tax within Improvement Area No. 3, as set forth in Resolution Nos. 1540 and 1541; and
WHEREAS, on June 28, 2006, the City Council adopted Resolution No. 1542 which certified the results of the June 6, 2006 elections conducted by the City Clerk, which results showed that more than two-thirds of the votes cast were in favor of the proposition to incur bonded indebtedness and levy the special tax within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3; and
WHEREAS, on June 29, 2006, the City Council adopted Ordinance No. 393 which authorized the levy of the special tax within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3 ("Ordinance No. 393"'); and
2 WHEREAS, subsequent to the adoption of Ordinance No. 393, the City Council determined that public necessity and convenience require that the rate and method of apportionment of the special tax for Improvement Area No. 3, described in Ordinance No. 393 and approved by the qualified electors within Improvement Area No. 3 at the special election held on June 6, 2006 pursuant to the Act, should be changed; and
WHEREAS, the City Council adopted Resolution No. 1707 on February 17, 2009 (the "Resolution of Consideration) expressing its intention to consider the proposed amendments to the rate and method of apportionment of the special tax for Improvement Area No. 3 and calling a public hearing on April 7, 2009 as required by Section 53338 of the Act; and WHEREAS, on April 7, 2009, the City Council held a public hearing regarding the amendments in accordance with the requirements of Section 53338 of the Act at the conclusion of which the City Council determined to submit the proposed amendments to a vote of the qualified electors of the District within Improvement Area No. 3 and adopted Resolution No. 1714 calling an election on Proposition A to approve the amendments; and WHEREAS, the election on Proposition A was held on April 7, 2009, and thereafter on April 7, 2009, the City Clerk canvassed the election results and certified that more than two-thirds of the votes cast were in favor of Proposition A; and
WHEREAS, on April 7, 2009, the City Council adopted Resolution No. 1716 as a resolution of change in accordance with Section 53338(b) of the Act, which declared the amendments to the Improvement Area No. 3 Rate and Method to be effective (the "Resolution of Change"); and WHEREAS, on April 21, 2009, the City Council adopted Ordinance No. 427 amending Ordinance No. 393 (as so amended, the "Ordinance"); and 3 WHEREAS, this City Council hereby certifies that the Ordinance authorizing the levy of the special taxes within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3 has been duly adopted in accordance with law and is legal and valid; and WHEREAS, the Ordinance provides that the City Council is further authorized to determine, by ordinance, or by resolution if permitted by then applicable law, on or before August 10 of each year, the specific special tax to be levied on each parcel of land within Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3; and
WHEREAS, it is now necessary and appropriate that this City Council levy and collect the special taxes for Fiscal Year 2026-2027 for the purpose specified in the Ordinance by the adoption of a resolution as specified by the Act and the Ordinance; and WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance;
NOW, THEREFORE, the City Council of the City of lone acting in its capacity as the legislative body of Community Facilities District No. 2005-2 does resolve as follows:
Section 1. The above recitals are all true and correct.
Section 2. In accordance with Section 53340 of the Act and the Ordinance, there is hereby levied upon the parcels within Improvement Area No. 1 which are not otherwise exempt from taxation under the Act or the Ordinance the Special Taxes for Fiscal Year 2026-2027 (the "Improvement Area No. 1 Special Taxes"), at the tax rates set forth in Exhibit A-1 hereto, there is hereby levied upon parcels with Improvement Area No. 2 which are not otherwise exempt from taxation under the Act or the Ordinance the Special Tax for Fiscal Year 2026-2027 (the "Improvement Area No. 2 Special Taxes"), at the tax rate set forth in Exhibit A-2 hereto, and there is hereby levied upon parcels within Improvement Area No. 3 which are not otherwise exempt from taxation under the Act of Ordinance the Special Tax for Fiscal Year 2026-2027 (the "Improvement Area No. 3 Special Tax"), at the tax rates set forth in Exhibit A-3 hereto. The Special Tax 4 Consultant shall apportion the Improvement Area No. 1 Special Taxes, the Improvement Area No. 2 Special Taxes in the manner specified in Resolution No. 1540 and Improvement Area No. 3 Special Taxes as specified in Resolution No. 1716. Such rates do not exceed the maximum rates set forth in the Ordinance. After adoption of this Resolution, but no later than August 10, 2026, the Special Tax Consultant shall deliver the certified list of all parcels subject to the special tax levy including the amount of the Improvement Area No. 1 Special Taxes, the Improvement Area No. 2 Special Taxes and the Improvement Area No. 3 Special Taxes to be levied on each parcel in Fiscal Year 2026-2027 (the "Certified List") to the City Manager or his designee and thereafter, but in no event later than August 10, 2026, the City Manager or his designee shall cause a certified copy of this Resolution together with the Certified List, to be filed with the County Auditor-Controller, or in the case of direct billing, at a different time or in a different manner if necessary to meet its financial obligations.
The Certified List may contain tax rates lower than those set forth in Exhibit A-1, Exhibit A-2 and Exhibit A-3 if the City Manager determines that such lower rates are adequate to accomplish the purposes of Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3 in Fiscal Year 2026-2027. The City Manager or his designee and the County Auditor-Controller are hereby authorized to make changes to the Certified List from time to time to correct any error in the amount of the levy on any parcel to make it consistent with the respective rate and method of apportionment for Improvement Area No. 1, Improvement Area No. 2 and Improvement Area No. 3 attached to the Ordinance, including, but not limited to, adding any parcels omitted from the Certified List or deleting any parcels included in the Certified List.
Section 3. Properties or entities of the state, federal or local governments shall be exempt from the above-referenced and approved Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes and Improvement Area No. 3 Special Taxes only to the extent set forth in the Ordinance and otherwise shall be subject to Improvement Area No. 1 Special Taxes, Improvement 5 Area No. 2 Special Taxes and Improvement Area No. 3 Special Taxes consistent with the provisions of Section 53317.3 of the Act in effect as of the date of adoption of this Resolution.
Section 4. All of the collections of Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes and Improvement Area No. 3 Special Taxes shall be used only as provided for in the Act and Resolution No. 1540 and Resolution No. 1716. The Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes and Improvement Area No. 3 Special Taxes shall be levied only so long as needed to accomplish the purposes described in Resolution No. 1540 and Resolution No. 1716.
Section 5. The Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes and Improvement Area No. 3 Special Taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.
Section 6. As a cumulative remedy, if any amount levied as the Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes or Improvement Area No. 3 Special Taxes for payment of interest or principal on any outstanding bonds of Improvement Area No. 1 ("Improvement Area No. 1 Bonds"), Improvement Area No. 2 ("Improvement Area No. 2 Bonds") or Improvement Area No. 3 ("Improvement Area No. 3 Bonds"), respectively, together with any penalties and other charges accruing under this Resolution, are not paid when due, the City Council may, not later than four years after the due date of the last installment of principal on the Improvement Area No. 1 Bonds, Improvement Area No. 2 Bonds or Improvement Area No. 3 Bonds, order that the same be collected by an action brought in the superior court to foreclose the lien of such Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes or Improvement Area No. 3 Special Taxes.
6 Section 7. The City Manager or his designee is hereby authorized to transmit a certified copy of this Resolution, together with the Certified List, to the County Assessor and/or the Treasurer-Tax Collector, together with other supporting documentation as may be required to place Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes or Improvement Area No. 3 Special Taxes on the secured property tax roll for Fiscal Year 2026-2027 and for the collection of the Improvement Area No. 1 Special Taxes, Improvement Area No. 2 Special Taxes or Improvement Area No. 3 Special Taxes in the manner of ad valorem property taxes and to perform all other acts which are required by the Act, the Ordinance, or by law or deemed necessary by the City Manager in order to accomplish the purpose of this Resolution, the Act or Improvement Area No. 1 Bond covenants Improvement Area No. 2 Bond covenants or Improvement Area No. 3 Bond covenants, or in the case of direct billing, the City Manager or his designer is hereby authorized to mail the applicable tax bill to the individual taxpayer.
Section 8. This Resolution shall be effective upon its adoption.
PASSED AND ADOPTED by the City Council of the City of lone, California, this 4"' day of August 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Jody Maita, Mayor
ATTEST:
Janice Traverso, City Clerk
7 Exhibit A-1
Improvement Area No. 1 of
Community Facilities District No. 2005-2 of the City of Ione (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-351-001-000 $2,031.82 $533.48
005-351-002-000 2,031.82 533.48
005-351-003-000 755.12 533.48
005-351-004-000 0.00 533.48
005-351-005-000 2,031.82 533.48
005-351-006-000 1,027.68 533.48
005-351-007-000 2,031.82 533.48
005-352-001-000 2,031.82 333.48
005-352-002-000 2,031.82 533.48
005-352-003-000 2,031.82 533.48
005-352-004-000 0.00 533.48
005-352-005-000 2,031.82 533.48
005-352-006-000 0.00 533.48
005-353-001-000 0.00 533.48
005-353-002-000 2,031.82 533.48
005-353-003-000 0.00 533.48
005-353-004-000 2,031.82 533.48
005-353-005-000 0.00 533.48
005-353-006-000 2,031.82 533.48
005-354-001-000 2,031.82 533.48
005-354-002-000 2,031.82 533.48
005-354-003-000 2,031.82 533.48
005-354-004-000 0.00 533.48
005-354-005-000 707.06 533.48
005-354-006-000 0.00 533.48
005-354-007-000 707.06 533.48
005-354-008-000 2,031.82 533.48
005-354-009-000 0.00 533.48
005-354-010-000 2,031.82 533.48
005-354-011-000 0.00 533.48
005-354-012-000 2,031.82 533.48
005-354-013-000 2,031.82 533.48
005-354-014-000 2,031.82 533.48
005-354-015-000 2,031.82 533.48
005-354-016-000 0.00 533.48
005-354-017-000 0.00 533.48
005-354-018-000 0.00 533.48
005-354-019-000 2,031.82 533.48
005-354-020-000 0.00 533.48
005-354-021-000 2,031.82 533.48
005-354-022-000 0.00 533.48
A-1-1
Exhibit A-1
Improvement Area No. 1 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-354-023-000 0.00 533.48
005-354-024-000 2,031.82 533.48
005-354-025-000 2,031.82 533.48
005-354-026-000 2,031.82 533.48
005-354-027-000 0.00 533.48
005-354-028-000 2,031.82 533.48
005-355-001-000 402.60 533.48
005-355-002-000 2,031.82 533.48
005-355-003-000 0.00 533.48
005-355-004-000 0.00 533.48
005-355-005-000 2,031.82 533.48
005-355-006-000 2,031.82 533.48
005-355-007-000 2,031.82 533.48
005-355-008-000 2,031.82 533.48
005-355-009-000 2,031.82 533.48
005-355-011-000 2,031.82 533.48
005-355-012-000 2,031.82 533.48
005-355-013-000 0.00 533.48
005-355-014-000 2,031.82 533.48
005-355-015-000 2,031.82 533.48
005-355-016-000 2,031.82 533.48
005-355-017-000 2,031.82 533.48
005-355-018-000 2,031.82 533.48
005-355-019-000 0.00 533.48
005-355-020-000 0.00 533.48
005-355-021-000 2,031.82 533.48
005-355-022-000 2,031.82 533.48
005-355-023-000 2,031.82 533.48
005-355-024-000 2,031.82 533.48
005-355-025-000 2,031.82 533.48
005-355-026-000 2,031.82 533.48
005-355-028-000 2,031.82 533.48
005-355-029-000 2,031.82 533.48
005-355-030-000 0.00 533.48
005-355-031-000 2,031.82 533.48
005-355-032-000 2,031.82 533.48
005-355-033-000 0.00 533.48
005-355-034-000 2,031.82 533.48
005-355-035-000 0.00 533.48
005-355-036-000 2,031.82 533.48
005-430-001-000 2,440.50 533.48
A-1-2
Exhibit A-1
Improvement Area No. 1 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-430-002-000 0.00 533.48
005-430-003-000 2,440.50 533.48
005-430-004-000 2,440.50 533.48
005-430-005-000 0.00 533.48
005-430-006-000 2,440.50 533.48
005-430-007-000 0.00 533.48
005-430-008-000 0.00 533.48
005-430-009-000 2,440.50 533.48
005-430-010-000 2,440.50 533.48
005-430-011-000 0.00 533.48
005-430-012-000 2,440.50 533.48
005-430-013-000 2,440.50 533.48
005-430-014-000 2,440.50 533.48
005-430-015-000 2,440.50 533.48
005-430-016-000 2,440.50 533.48
005-430-017-000 2,440.50 533.48
005-430-018-000 2,440.50 533.48
005-430-019-000 2,440.50 533.48
005-430-020-000 2,440.50 533.48
005-430-021-000 2,440.50 533.48
005-430-022-000 2,440.50 533.48
005-430-023-000 0.00 533.48
005-440-001-000 2,440.50 533.48
005-440-002-000 2,440.50 533.48
005-440-003-000 0.00 533.48
005-440-004-000 2,440.50 533.48
005-440-005-000 0.00 533.48
005-440-006-000 2,440.50 533.48
005-440-007-000 0.00 533.48
005-440-008-000 2,440.50 533.48
005-440-009-000 0.00 533.48
005-440-010-000 2,440.50 533.48
005-440-011-000 2,440.50 533.48
005-440-012-000 2,440.50 533.48
005-440-013-000 2,440.50 533.48
005-440-014-000 2,440.50 533.48
005-440-015-000 2,440.50 533.48
005-440-016-000 0.00 533.48
005-440-017-000 0.00 533.48
005-440-018-000 2,440.50 533.48
005-440-019-000 2,440.50 533.48
A-1-3
Exhibit A-1
Improvement Area No. 1 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-440-020-000 0.00 533.48
005-440-021-000 0.00 533.48
005-440-022-000 2,440.50 533.48
005-440-023-000 2,440.50 533.48
005-440-024-000 2,440.50 533.48
005-440-025-000 2,440.50 533.48
005-440-026-000 0.00 533.48
005-440-027-000 0.00 533.48
005-440-028-000 2,440.50 533.48
005-440-029-000 2,440.50 533.48
005-440-030-000 0.00 533.48
005-440-031-000 1,347.96 533.48
005-440-032-000 2,440.50 533.48
005-440-033-000 2,440.50 533.48
005-440-034-000 2,440.50 533.48
005-440-035-000 2,440.50 533.48
005-440-036-000 0.00 533.48
Total FY 2026-2027 Special Tax Levy $206,190.30 $74,687.20 Total Number of Parcels Taxed 97 140
A-1-4
Exhibit A-2
Improvement Area No. 2 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-450-013-000 $0.00 $533.48
005-450-014-000 0.00 533.48
005-450-015-000 0.00 533.48
005-450-016-000 0.00 533.48
005-450-017-000 0.00 533.48
005-450-018-000 0.00 533.48
005-450-019-000 0.00 533.48
005-450-020-000 0.00 533.48
005-450-021-000 0.00 533.48
005-450-022-000 0.00 533.48
005-450-023-000 0.00 533.48
005-450-024-000 0.00 533.48
005-450-025-000 0.00 533.48
005-450-026-000 0.00 533.48
005-450-027-000 0.00 533.48
005-450-028-000 0.00 533.48
005-450-029-000 0.00 533.48
005-450-030-000 0.00 533.48
005-450-031-000 0.00 533.48
005-450-032-000 0.00 533.48
005-450-033-000 0.00 533.48
005-450-034-000 0.00 533.48
005-450-035-000 0.00 533.48
005-450-036-000 0.00 533.48
005-450-037-000 0.00 533.48
005-450-038-000 0.00 533.48
005-450-039-000 0.00 533.48
005-450-040-000 0.00 533.48
005-450-041-000 0.00 533.48
005-450-042-000 0.00 533.48
005-450-043-000 0.00 533.48
005-450-044-000 0.00 533.48
005-450-045-000 0.00 533.48
005-450-046-000 0.00 533.48
005-450-047-000 0.00 533.48
005-450-048-000 0.00 533.48
005-450-049-000 0.00 533.48
005-450-050-000 0.00 533.48
005-450-051-000 0.00 533.48
005-460-001-000 0.00 533.48
005-460-002-000 0.00 533.48
A-2-1
Exhibit A-2
Improvement Area No. 2 of
Community Facilities District No. 2005-2 of the City of Ione (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-460-003-000 0.00 533.48
005-460-005-000 0.00 533.48
005-460-006-000 0.00 533.48
005-460-007-000 0.00 533.48
005-460-008-000 0.00 533.48
005-460-009-000 0.00 533.48
005-460-010-000 0.00 533.48
005-460-011-000 0.00 533.48
005-460-012-000 0.00 533.48
005-460-014-000 533.48
005-460-015-000 533.48
005-460-016-000 533.48
005-460-021-000 533.48
005-460-022-000 533.48
005-460-023-000 533.48
005-460-024-000 533.48
005-460-025-000 533.48
005-460-026-000 533.48
005-460-027-000 533.48
005-460-028-000 533.48
005-460-029-000 533.48
005-460-030-000 533.48
005-460-031-000 533.48
005-460-032-000 533.48
005-460-033-000 533.48
005-460-034-000 533.48
005-460-035-000 533.48
005-460-036-000 533.48
005-471-002-000 533.48
005-471-003-000 533.48
005-471-004-000 533.48
005-471-005-000 533.48
005-471-006-000 533.48
005-471-007-000 0.00 533.48
005-471-008-000 0.00 533.48
005-471-009-000 0.00 533.48
005-471-010-000 0.00 533.48
005-471-011-000 0.00 533.48
005-471-012-000 0.00 533.48
005-471-013-000 0.00 533.48
005-471-014-000 0.00 533.48
A-2-2
Exhibit A-2
Improvement Area No. 2 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-471-015-000 0.00 533.48
005-471-016-000 0.00 533.48
005-471-017-000 0.00 533.48
005-471-018-000 0.00 533.48
005-471-019-000 0.00 533.48
005-471-020-000 0.00 533.48
005-471-021-000 0.00 533.48
005-471-022-000 0.00 533.48
005-471-023-000 0.00 533.48
005-472-001-000 0.00 533.48
005-472-002-000 0.00 533.48
005-472-004-000 0.00 533.48
005-472-005-000 0.00 533.48
005-472-006-000 0.00 533.48
005-472-007-000 0.00 533.48
005-472-008-000 0.00 533.48
005-472-009-000 0.00 533.48
005-472-010-000 0.00 533.48
005-472-011-000 0.00 533.48
005-472-012-000 0.00 533.48
005-472-013-000 0.00 533.48
005-472-014-000 0.00 533.48
005-472-015-000 0.00 533.48
005-472-016-000 0.00 533.48
005-472-017-000 0.00 533.48
005-473-001-000 0.00 533.48
005-473-002-000 0.00 533.48
005-473-003-000 0.00 533.48
005-473-004-000 0.00 533.48
005-473-005-000 0.00 533.48
005-473-006-000 0.00 533.48
005-473-007-000 0.00 533.48
005-473-008-000 0.00 533.48
005-473-009-000 0.00 533.48
005-473-010-000 0.00 533.48
005-473-011-000 0.00 533.48
005-473-012-000 0.00 533.48
005-473-013-000 0.00 533.48
005-473-014-000 0.00 533.48
005-473-015-000 0.00 533.48
005-473-016-000 0.00 533.48
A-2-3
Exhibit A-2
Improvement Area No. 2 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-473-017-000 0.00 533.48
005-473-018-000 0.00 533.48
005-473-019-000 0.00 533.48
005-473-020-000 0.00 533.48
005-473-021-000 0.00 533.48
005-474-001-000 0.00 533.48
005-474-002-000 0.00 533.48
005-474-003-000 0.00 533.48
005-474-004-000 0.00 533.48
005-474-005-000 0.00 533.48
005-474-006-000 0.00 533.48
005-474-007-000 0.00 533.48
005-474-008-000 0.00 533.48
005-474-009-000 0.00 533.48
005-474-010-000 0.00 533.48
005-474-011-000 0.00 533.48
005-474-012-000 0.00 533.48
005-474-013-000 0.00 533.48
005-474-014-000 0.00 533.48
005-474-015-000 0.00 533.48
005-474-016-000 0.00 533.48
005-474-017-000 0.00 533.48
005-474-018-000 0.00 533.48
005-474-019-000 0.00 533.48
005-474-020-000 0.00 533.48
005-474-021-000 0.00 533.48
005-474-022-000 0.00 533.48
005-474-023-000 0.00 533.48
005-474-024-000 0.00 533.48
005-474-025-000 0.00 533.48
005-474-026-000 0.00 533.48
Total FY 2026-2027 Special Tax Levy $0.00 $82,155.92
Total Number of Parcels Taxed 154
A-2-4
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-320-041-000 $101,143.74 $0.00
005-320-046-000 35,717.44 0.00
005-450-001-000 3,105.62 1,023.78
005-450-002-000 3,105.62 1,023.78
005-450-003-000 3,105.62 1,023.78
005-450-004-000 0.00 1,023.78
005-450-005-000 3,105.62 1,023.78
005-450-006-000 3,105.62 1,023.78
005-450-007-000 0.00 1,023.78
005-450-009-000 3,105.62 1,023.78
005-450-010-000 0.00 1,023.78
005-450-011-000 0.00 1,023.78
005-450-012-000 0.00 1,023.78
005-450-052-000 0.00 1,023.78
005-450-053-000 0.00 1,023.78
005-450-054-000 0.00 1,023.78
005-450-055-000 0.00 1,023.78
005-450-056-000 0.00 1,023.78
005-450-057-000 0.00 1,023.78
005-450-058-000 0.00 1,023.78
005-450-059-000 0.00 1,023.78
005-450-060-000 0.00 1,023.78
005-450-061-000 0.00 1,023.78
005-450-062-000 0.00 1,023.78
005-450-063-000 0.00 1,023.78
005-450-064-000 0.00 1,023.78
005-450-065-000 0.00 1,023.78
005-450-066-000 0.00 1,023.78
005-450-067-000 0.00 1,023.78
005-450-068-000 0.00 1,023.78
005-450-069-000 0.00 1,023.78
005-450-070-000 0.00 1,023.78
005-460-018-000 3,105.62 1,023.78
005-460-019-000 3,105.62 1,023.78
005-460-020-000 0.00 1,023.78
005-460-040-000 0.00 1,023.78
005-460-041-000 0.00 1,023.78
005-460-042-000 0.00 1,023.78
005-460-043-000 0.00 1,023.78
005-460-044-000 0.00 1,023.78
005-460-045-000 0.00 1,023.78
A-3-1
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-460-046-000 0.00 1,023.78
005-460-047-000 0.00 1,023.78
005-460-048-000 0.00 1,023.78
005-460-049-000 0.00 1,023.78
005-460-050-000 0.00 1,023.78
005-460-051-000 0.00 1,023.78
005-460-052-000 0.00 1,023.78
005-460-053-000 0.00 1,023.78
005-460-054-000 0.00 1,023.78
005-460-055-000 0.00 1,023.78
005-480-001-000 0.00 1,023.78
005-480-002-000 0.00 1,023.78
005-480-003-000 0.00 1,023.78
005-480-004-000 0.00 1,023.78
005-480-005-000 0.00 1,023.78
005-480-006-000 0.00 1,023.78
005-480-007-000 0.00 1,023.78
005-480-008-000 0.00 1,023.78
005-480-009-000 0.00 1,023.78
005-480-010-000 0.00 1,023.78
005-480-011-000 0.00 1,023.78
005-480-012-000 0.00 1,023.78
005-480-013-000 0.00 1,023.78
005-480-014-000 0.00 1,023.78
005-480-015-000 0.00 1,023.78
005-480-016-000 0.00 1,023.78
005-480-017-000 0.00 1,023.78
005-480-018-000 0.00 1,023.78
005-480-020-000 0.00 1,023.78
005-480-023-000 0.00 1,023.78
005-480-024-000 0.00 1,023.78
005-480-025-000 0.00 1,023.78
005-480-026-000 0.00 1,023.78
005-480-027-000 0.00 1,023.78
005-480-028-000 0.00 1,023.78
005-480-029-000 0.00 1,023.78
005-480-030-000 0.00 1,023.78
005-480-031-000 0.00 1,023.78
005-480-032-000 0.00 1,023.78
005-480-033-000 0.00 1,023.78
005-480-034-000 0.00 1,023.78
A-3-2
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-480-035-000 0.00 1,023.78
005-480-036-000 0.00 1,023.78
005-480-037-000 0.00 1,023.78
005-480-038-000 0.00 1,023.78
005-480-039-000 0.00 1,023.78
005-480-040-000 0.00 1,023.78
005-480-041-000 0.00 1,023.78
005-480-042-000 0.00 1,023.78
005-480-043-000 0.00 1,023.78
005-480-044-000 0.00 1,023.78
005-480-045-000 0.00 1,023.78
005-490-001-000 0.00 1,023.78
005-490-002-000 0.00 1,023.78
005-490-003-000 0.00 1,023.78
005-490-005-000 0.00 1,023.78
005-490-006-000 0.00 1,023.78
005-490-007-000 0.00 1,023.78
005-490-008-000 0.00 1,023.78
005-490-009-000 0.00 1,023.78
005-490-010-000 0.00 1,023.78
005-490-011-000 0.00 1,023.78
005-490-012-000 0.00 1,023.78
005-490-013-000 0.00 1,023.78
005-490-014-000 0.00 1,023.78
005-490-015-000 0.00 1,023.78
005-490-016-000 0.00 1,023.78
005-490-017-000 0.00 1,023.78
005-490-018-000 0.00 1,023.78
005-490-019-000 0.00 1,023.78
005-490-022-000 0.00 1,023.78
005-490-023-000 0.00 1,023.78
005-490-024-000 0.00 1,023.78
005-490-025-000 0.00 1,023.78
005-490-026-000 0.00 1,023.78
005-490-027-000 0.00 1,023.78
005-490-028-000 0.00 1,023.78
005-490-029-000 0.00 1,023.78
005-490-030-000 0.00 1,023.78
005-490-031-000 0.00 1,023.78
005-490-032-000 0.00 1,023.78
005-490-033-000 0.00 1,023.78
A-3-3
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-490-034-000 0.00 1,023.78
005-490-035-000 0.00 1,023.78
005-490-036-000 0.00 1,023.78
005-490-038-000 0.00 1,023.78
005-490-039-000 0.00 1,023.78
005-490-040-000 0.00 1,023.78
005-500-001-000 0.00 1,023.78
005-500-002-000 0.00 1,023.78
005-500-003-000 0.00 1,023.78
005-500-004-000 0.00 1,023.78
005-500-005-000 0.00 1,023.78
005-500-006-000 0.00 1,023.78
005-500-007-000 0.00 1,023.78
005-500-008-000 1,023.78
005-500-009-000 1,023.78
005-500-010-000 1,023.78
005-500-011-000 1,023.78
005-500-012-000 1,023.78
005-500-013-000 1,023.78
005-500-014-000 1,023.78
005-500-015-000 1,023.78
005-500-016-000 1,023.78
005-500-017-000 1,023.78
005-500-018-000 1,023.78
005-500-019-000 1,023.78
005-500-020-000 1,023.78
005-500-021-000 1,023.78
005-500-022-000 1,023.78
005-500-023-000 1,023.78
005-500-024-000 1,023.78
005-500-025-000 1,023.78
005-500-026-000 1,023.78
005-500-027-000 1,023.78
005-500-028-000 0.00 1,023.78
005-500-029-000 0.00 1,023.78
005-500-030-000 0.00 1,023.78
005-500-031-000 0.00 1,023.78
005-510-001-000 0.00 1,023.78
005-510-002-000 0.00 1,023.78
005-510-003-000 0.00 1,023.78
005-510-004-000 0.00 1,023.78
A-3-4
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-510-005-000 0.00 1,023.78
005-510-006-000 0.00 1,023.78
005-510-007-000 0.00 1,023.78
005-510-008-000 0.00 1,023.78
005-510-009-000 0.00 1,023.78
005-510-010-000 0.00 1,023.78
005-510-011-000 0.00 1,023.78
005-510-012-000 0.00 1,023.78
005-510-013-000 0.00 1,023.78
005-510-014-000 0.00 1,023.78
005-510-015-000 0.00 1,023.78
005-510-016-000 0.00 1,023.78
005-510-017-000 0.00 1,023.78
005-510-018-000 0.00 1,023.78
005-510-019-000 0.00 1,023.78
005-510-020-000 0.00 1,023.78
005-510-021-000 0.00 1,023.78
005-510-022-000 0.00 1,023.78
005-510-023-000 0.00 1,023.78
005-510-024-000 0.00 1,023.78
005-520-001-000 0.00 1,023.78
005-520-002-000 0.00 1,023.78
005-520-003-000 0.00 1,023.78
005-520-004-000 0.00 1,023.78
005-520-005-000 0.00 1,023.78
005-520-006-000 0.00 1,023.78
005-520-007-000 0.00 1,023.78
005-520-008-000 0.00 1,023.78
005-520-009-000 0.00 1,023.78
005-520-010-000 0.00 1,023.78
005-520-011-000 0.00 1,023.78
005-520-012-000 0.00 1,023.78
005-520-013-000 0.00 1,023.78
005-520-014-000 0.00 1,023.78
005-520-015-000 0.00 1,023.78
005-520-016-000 0.00 1,023.78
005-520-017-000 0.00 1,023.78
005-520-018-000 0.00 1,023.78
005-520-019-000 0.00 1,023.78
005-520-020-000 0.00 1,023.78
005-520-021-000 0.00 1,023.78
A-3-5
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of Ione (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-520-022-000 0.00 1,023.78
005-520-023-000 0.00 1,023.78
005-520-024-000 0.00 1,023.78
005-520-025-000 0.00 1,023.78
005-520-026-000 0.00 1,023.78
005-520-027-000 0.00 1,023.78
005-520-028-000 0.00 1,023.78
005-520-029-000 0.00 1,023.78
005-520-030-000 0.00 1,023.78
005-520-031-000 0.00 1,023.78
005-520-032-000 0.00 1,023.78
005-520-033-000 0.00 1,023.78
005-520-034-000 0.00 1,023.78
005-520-035-000 0.00 1,023.78
005-520-036-000 0.00 1,023.78
005-520-037-000 0.00 1,023.78
005-520-038-000 0.00 1,023.78
005-520-039-000 0.00 1,023.78
005-520-040-000 0.00 1,023.78
005-520-041-000 0.00 1,023.78
005-520-042-000 0.00 1,023.78
005-530-001-000 0.00 1,023.78
005-530-002-000 0.00 1,023.78
005-530-003-000 0.00 1,023.78
005-530-004-000 0.00 1,023.78
005-530-005-000 0.00 1,023.78
005-530-006-000 0.00 1,023.78
005-530-007-000 0.00 1,023.78
005-530-008-000 0.00 1,023.78
005-530-009-000 0.00 1,023.78
005-530-010-000 0.00 1,023.78
005-530-011-000 0.00 1,023.78
005-530-012-000 0.00 1,023.78
005-530-013-000 0.00 1,023.78
005-530-014-000 0.00 1,023.78
005-530-015-000 0.00 1,023.78
005-530-016-000 0.00 1,023.78
005-530-017-000 0.00 1,023.78
005-530-018-000 0.00 1,023.78
005-530-019-000 0.00 1,023.78
005-530-020-000 0.00 1,023.78
A-3-6
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of Ione (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-530-021-000 0.00 1,023.78
005-530-022-000 0.00 1,023.78
005-530-023-000 0.00 1,023.78
005-530-024-000 0.00 1,023.78
005-530-025-000 0.00 1,023.78
005-530-026-000 0.00 1,023.78
005-530-027-000 0.00 1,023.78
005-530-028-000 0.00 1,023.78
005-530-029-000 0.00 1,023.78
005-530-030-000 0.00 1,023.78
005-530-031-000 0.00 1,023.78
005-530-032-000 0.00 1,023.78
005-530-033-000 0.00 1,023.78
005-530-034-000 0.00 1,023.78
005-530-035-000 0.00 1,023.78
005-530-036-000 0.00 1,023.78
005-530-037-000 0.00 1,023.78
005-530-038-000 0.00 1,023.78
005-530-039-000 0.00 1,023.78
005-530-040-000 0.00 1,023.78
005-530-041-000 0.00 1,023.78
005-530-042-000 0.00 1,023.78
005-530-043-000 0.00 1,023.78
005-530-044-000 0.00 1,023.78
005-530-045-000 0.00 1,023.78
005-530-046-000 0.00 1,023.78
005-530-047-000 0.00 1,023.78
005-530-048-000 0.00 1,023.78
005-530-049-000 0.00 1,023.78
005-530-050-000 0.00 1,023.78
005-530-051-000 0.00 1,023.78
005-540-001-000 0.00 1,023.78
005-540-002-000 0.00 1,023.78
005-540-003-000 0.00 1,023.78
005-540-004-000 0.00 1,023.78
005-540-005-000 0.00 1,023.78
005-540-006-000 0.00 1,023.78
005-540-007-000 0.00 1,023.78
005-540-008-000 0.00 1,023.78
005-540-009-000 0.00 1,023.78
005-540-010-000 0.00 1,023.78
A-3-7
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-540-011-000 0.00 1,023.78
005-540-012-000 0.00 1,023.78
005-540-013-000 0.00 1,023.78
005-540-014-000 0.00 1,023.78
005-540-015-000 0.00 1,023.78
005-540-016-000 0.00 1,023.78
005-540-017-000 0.00 1,023.78
005-540-018-000 0.00 1,023.78
005-540-019-000 0.00 1,023.78
005-540-020-000 0.00 1,023.78
005-540-021-000 0.00 1,023.78
005-540-022-000 0.00 1,023.78
005-540-023-000 0.00 1,023.78
005-540-024-000 0.00 1,023.78
005-540-025-000 0.00 1,023.78
005-540-026-000 1,023.78
005-540-027-000 1,023.78
005-540-028-000 1,023.78
005-540-029-000 1,023.78
005-540-030-000 1,023.78
005-540-031-000 1,023.78
005-540-032-000 1,023.78
005-540-033-000 1,023.78
005-540-034-000 1,023.78
005-540-035-000 1,023.78
005-540-036-000 1,023.78
005-540-037-000 1,023.78
005-540-038-000 1,023.78
005-540-039-000 1,023.78
005-540-040-000 1,023.78
005-540-041-000 1,023.78
005-540-042-000 1,023.78
005-540-043-000 0.00 1,023.78
005-540-044-000 0.00 1,023.78
005-540-045-000 0.00 1,023.78
005-540-046-000 0.00 1,023.78
005-540-047-000 0.00 1,023.78
005-540-048-000 0.00 1,023.78
005-540-049-000 0.00 1,023.78
005-540-050-000 0.00 1,023.78
005-540-051-000 0.00 1,023.78
A-3-8
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-540-052-000 0.00 1,023.78
005-540-053-000 0.00 1,023.78
005-540-054-000 0.00 1,023.78
005-540-055-000 0.00 1,023.78
005-540-056-000 0.00 1,023.78
005-540-057-000 0.00 1,023.78
005-540-058-000 0.00 1,023.78
005-540-059-000 0.00 1,023.78
005-550-001-000 0.00 1,023.78
005-550-002-000 0.00 1,023.78
005-550-003-000 0.00 1,023.78
005-550-004-000 0.00 1,023.78
005-550-005-000 0.00 1,023.78
005-550-006-000 0.00 1,023.78
005-550-007-000 0.00 1.023.78
005-550-008-000 0.00 1,023.78
005-550-009-000 0.00 1,023.78
005-550-010-000 0.00 1,023.78
005-550-011-000 0.00 1,023.78
005-550-012-000 0.00 1,023.78
005-550-013-000 0.00 1,023.78
005-550-014-000 0.00 1,023.78
005-550-015-000 0.00 1,023.78
005-550-016-000 0.00 1,023.78
005-550-017-000 0.00 1,023.78
005-550-018-000 0.00 1,023.78
005-550-019-000 0.00 1,023.78
005-550-020-000 0.00 1,023.78
005-550-021-000 0.00 1,023.78
005-550-022-000 0.00 1,023.78
005-550-023-000 0.00 1,023.78
005-550-024-000 0.00 1,023.78
005-550-025-000 0.00 1,023.78
005-550-026-000 0.00 1,023.78
005-550-027-000 0.00 1,023.78
005-550-028-000 0.00 1,023.78
005-550-029-000 0.00 1,023.78
005-550-030-000 0.00 1,023.78
005-550-031-000 0.00 1,023.78
005-550-032-000 0.00 1,023.78
005-550-033-000 0.00 1,023.78
A-3-9
Exhibit A-3
Improvement Area No. 3 of
Community Facilities District No. 2005-2 of the City of lone (Edgebrook and Castle Oaks Phase II)
FY 2026-2027 FY 2026-2027
Assessor's Parcel Number Special Tax A Special Tax B
005-550-034-000 0.00 1,023.78
005-550-035-000 0.00 1,023.78
005-550-036-000 0.00 1,023.78
005-550-037-000 0.00 1,023.78
005-550-038-000 0.00 1,023.78
005-550-039-000 0.00 1,023.78
Total FY 2026-2027 Special Tax Levy $161,706.14 $381,869.94 Total Number of Parcels Taxed 10 373
A-3-10
RESOLUTION NO. 2026-26
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
IONE, ACTING IN ITS CAPACITY AS THE LEGISLATIVE
BODY OF COMMUNITY FACILITIES DISTRICT NO. 2006-1
OF THE CITY OF IONE (WILDFLOWER-PUBLIC SAFETY
SERVICES) AUTHORIZING THE LEVY OF SPECIAL TAXES
FOR FISCAL YEAR 2026-2027
WHEREAS, on January 3, 2006, the City Council of the City of lone (the "City Council") adopted Resolution No. 1492 stating its intention to form Community Facilities District No. 2006-1 of the City of Ione (Wildflower-Public Safety Services) ("Community Facilities District No. 2006-1" or "District") pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the Government Code (the "Act"); and WHEREAS, on February 7, 2006, the City Council adopted Resolution No. 1522 which established Community Facilities District No. 2006-1 to pay for police and fire protection and rescue services, authorized the levy of a special tax within Community Facilities District No. 2006-1, called an election within Community Facilities District No. 2006-1 on the ballot proposition relating to levying a special tax and establishing an appropriations limit, and approved and authorized certain actions related to the levy of the special tax and the election; and WHEREAS, on February 7, 2006, an election was held within Community Facilities District No. 2006-1 at which the qualified electors approved by more than a two-thirds vote the proposition of levying a special tax within Community Facilities District No. 2006-1 as set forth in Resolution No. 1522; and
WHEREAS, on February 7, 2006, the City Council adopted Resolution No. 1523 which certified the results of the February 7, 2006 election conducted by the City Clerk, which results showed that more than two-thirds of the votes cast were in favor of the proposition to levy the special tax within Community Facilities Districts No. 2006-1; and WHEREAS, on February 21, 2006, the City Council adopted Ordinance No. 392 which authorized the levy of the special tax within Community Facilities District No. 2006-1 (the "Ordinance"); and
WHEREAS, this City Council hereby certifies that the Ordinance authorizing the levy of the special taxes within Community Facilities District No. 2006-1 has been duly adopted in accordance with law and is legal and valid; and
WHEREAS, the Ordinance provides that the City Council is further authorized to determine, by ordinance, or by resolution if permitted by then applicable law, on or before August 10 of each year, the specific special tax to be levied on each parcel of land in Community Facilities District No. 2006-1; and
WHEREAS, it is now necessary and appropriate that this City Council levy and collect the special taxes for Fiscal Year 2026-2027 for the purpose specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance;
NOW, THEREFORE, the City Council of the City of lone acting in its capacity as the legislative body of Community Facilities District No. 2006-1 does resolve as follows:
Section 1. The above recitals are all true and correct.
Section 2. In accordance with Section 53340 of the Act and the Ordinance, there is hereby levied upon the parcels within the Community Facilities District No. 2006-1 which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for Fiscal Year 2026-2027 (the "Special Taxes"), at the tax rates set forth in Exhibit A hereto. The Special Tax Consultant shall apportion the Special Taxes in the manner specified in Resolution No. 1522. Such rates do not exceed the maximum rates set forth in the Ordinance. After adoption of this Resolution, but no later than August 10, 2026, the Special Tax Consultant shall deliver the certified list of all parcels subject 2 to the special tax levy including the amount of the Special Taxes to be levied on each parcel in Fiscal Year 2026-2027 (the "Certified List") to the City Manager or her designee and thereafter, but in no event later than August 10, 2026, the City Manager or her designee shall cause a certified copy of this Resolution together with the Certified List, to be filed with the County Auditor-Controller. The Certified List may contain tax rates lower than those set forth in Exhibit A if the City Manager determines that such lower rates are adequate to accomplish the purposes of Community Facilities District No. 2006-1 in Fiscal Year 2026-2027. The City Manager or her designee and the County Auditor-Controller are hereby authorized to make changes to the Certified List from time to time to correct any error in the amount of the levy on any parcel to make it consistent with the respective rate and method of apportionment for Community Facilities District No. 2006-1 attached to the Ordinance, including, but not limited to, adding any parcels omitted from the Certified List or deleting any parcels included in the Certified List.
Section 3. Properties or entities of the state, federal or local governments shall be exempt from the above-referenced and approved Special Taxes only to the extent set forth in the Ordinance and otherwise shall be subject to the Special Taxes consistent with the provisions of Section 53317.3 of the Act in effect as of the date of adoption of this Resolution.
Section 4. All of the collections of the Special Taxes shall be used only as provided for in the Act and Resolution No. 1522. The Special Taxes shall be levied only so long as needed to accomplish the purposes described in Resolution No. 1522.
Section 5. The Special Taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.
Section 6. As a cumulative remedy, if any amount levied as the Special Taxes, together with any penalties and other charges accruing under this Resolution, are not paid when due, the City Council may, not later than four years after the due date of the last installment order that the same be collected by an action brought in the superior court to foreclose the lien of such Special Taxes.
Section 7. The City Manager or her designee is hereby authorized to transmit a certified copy of this Resolution, together with the Certified List, to the County Assessor and/or the Treasurer- Tax Collector, together with other supporting documentation as may be required to place the Special Taxes on the secured property tax roll for Fiscal Year 2026-2027 and for the collection of the Special Taxes in the manner of ad valorem property taxes and to perform all other acts which are required by the Act, the Ordinance, or by law or deemed necessary by the City Manager in order to accomplish the purpose of this Resolution or the Act.
Section 8. This Resolution shall be effective upon its adoption.
PASSED AND ADOPTED by the City Council of the City of lone, California, this 4" day of August 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Jody Maita, Mayor
ATTEST:
Janice Traverso, City Clerk
4 Exhibit A
Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services)
Assessor's Parcel Number FY 2026-2027 Special Tax
011-340-001-000 $520.70
011-340-002-000 520.70
011-340-003-000 520.70
011-340-004-000 520.70
011-340-005-000 520.70
011-340-006-000 520.70
011-340-007-000 520.70
011-340-008-000 520.70
011-340-009-000 520.70
011-340-010-000 520.70
011-340-011-000 520.70
011-340-012-000 520.70
011-340-013-000 520.70
011-340-014-000 520.70
011-340-015-000 520.70
011-340-016-000 520.70
011-340-017-000 520.70
011-340-018-000 520.70
011-340-019-000 520.70
011-340-020-000 520.70
011-340-021-000 520.70
011-340-022-000 520.70
011-340-023-000 520.70
011-340-024-000 520.70
011-340-025-000 520.70
011-340-026-000 520.70
011-340-027-000 520.70
011-340-028-000 520.70
011-340-029-000 520.70
011-340-030-000 520.70
011-340-031-000 520.70
011-340-032-000 520.70
011-340-033-000 520.70
011-340-034-000 520.70
011-340-035-000 520.70
011-340-036-000 520.70
011-340-037-000 520.70
011-340-038-000 520.70
011-340-039-000 520.70
011-340-040-000 520.70
011-340-041-000 520.70
011-340-042-000 520.70
A-1
Exhibit A
Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services)
Assessor's Parcel Number FY 2026-2027 Special Tax
011-340-043-000 520.70
011-340-044-000 520.70
011-340-045-000 520.70
011-340-046-000 520.70
011-340-047-000 520.70
011-350-001-000 520.70
011-350-002-000 520.70
011-350-003-000 520.70
011-350-004-000 520.70
011-350-005-000 520.70
011-350-006-000 520.70
011-350-007-000 520.70
011-350-008-000 520.70
011-350-009-000 520.70
011-350-010-000 520.70
011-350-011-000 520.70
011-350-012-000 520.70
011-350-013-000 520.70
011-350-014-000 520.70
011-350-015-000 520.70
011-350-016-000 520.70
011-350-017-000 520.70
011-350-018-000 520.70
011-350-019-000 520.70
011-350-020-000 520.70
011-350-021-000 520.70
011-350-022-000 520.70
011-350-023-000 520.70
011-350-024-000 520.70
011-350-025-000 520.70
011-350-026-000 520.70
011-350-027-000 520.70
011-350-028-000 520.70
011-350-029-000 520.70
011-350-030-000 520.70
011-350-031-000 520.70
011-350-032-000 520.70
011-350-033-000 520.70
011-350-034-000 520.70
011-350-035-000 520.70
011-350-036-000 520.70
011-350-037-000 520.70
A-2
Exhibit A
Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services)
Assessor's Parcel Number FY 2026-2027 Special Tax
011-350-038-000 520.70
011-350-039-000 520.70
011-350-040-000 520.70
011-370-001-000 520.70
011-370-002-000 520.70
011-370-003-000 520.70
011-370-004-000 520.70
011-370-005-000 520.70
011-370-006-000 520.70
011-370-007-000 520.70
011-370-008-000 520.70
011-370-009-000 520.70
011-370-010-000 520.70
011-370-011-000 520.70
011-370-012-000 520.70
011-370-013-000 520.70
011-370-014-000 520.70
011-370-015-000 520.70
011-370-016-000 520.70
011-370-017-000 520.70
011-370-018-000 520.70
011-370-019-000 520.70
011-370-020-000 520.70
011-370-021-000 520.70
011-370-022-000 520.70
011-370-023-000 520.70
011-370-024-000 520.70
011-370-025-000 520.70
011-370-026-000 520.70
011-370-027-000 520.70
011-370-028-000 520.70
011-370-029-000 520.70
011-370-030-000 520.70
011-370-031-000 520.70
011-370-093-000 520.70
011-370-094-000 520.70
011-370-034-000 520.70
011-370-035-000 520.70
011-370-036-000 520.70
011-370-037-000 520.70
011-370-038-000 520.70
011-370-039-000 520.70
A-3
Exhibit A
Community Facilities District No. 2006-1 of the City of lone (Wild flower-Public Safety Services)
Assessor's Parcel Number FY 2026-2027 Special Tax
011-370-040-000 520.70
011-370-041-000 520.70
011-370-042-000 520.70
011-370-043-000 520.70
011-370-044-000 520.70
011-370-045-000 520.70
011-370-046-000 520.70
011-370-047-000 520.70
011-370-048-000 520.70
011-370-049-000 520.70
011-370-050-000 520.70
011-370-051-000 520.70
011-370-052-000 520.70
011-370-053-000 520.70
011-370-054-000 520.70
011-370-055-000 520.70
011-370-056-000 520.70
011-370-057-000 520.70
011-370-058-000 520.70
011-370-059-000 520.70
011-370-060-000 520.70
011-370-061-000 520.70
011-370-062-000 520.70
011-370-063-000 520.70
011-370-064-000 520.70
011-370-065-000 520.70
011-370-066-000 520.70
011-370-067-000 520.70
011-370-068-000 520.70
011-370-069-000 520.70
011-370-070-000 520.70
011-370-071-000 520.70
011-370-072-000 520.70
011-370-073-000 520.70
011-370-074-000 520.70
011-370-075-000 520.70
011-370-076-000 520.70
011-370-077-000 520.70
011-370-078-000 520.70
011-370-079-000 520.70
011-370-080-000 520.70
011-370-081-000 520.70
A-4
Exhibit A
Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services)
Assessor's Parcel Number FY 2026-2027 Special Tax
011-370-082-000 520.70
011-370-083-000 520.70
011-370-084-000 520.70
011-370-085-000 520.70
011-370-086-000 520.70
011-370-087-000 520.70
011-370-088-000 520.70
011-370-089-000 520.70
011-370-090-000 520.70
011-370-091-000 520.70
011-370-092-000 520.70
011-380-001-000 520.70
011-380-002-000 520.70
011-380-003-000 520.70
011-380-004-000 520.70
011-380-005-000 520.70
011-380-006-000 520.70
011-380-007-000 520.70
011-380-008-000 520.70
011-380-009-000 520.70
011-380-010-000 520.70
011-380-011-000 520.70
011-380-012-000 520.70
011-380-013-000 520.70
011-380-014-000 520.70
011-380-015-000 520.70
011-380-016-000 520.70
011-380-017-000 520.70
011-380-018-000 520.70
011-380-019-000 520.70
011-380-020-000 520.70
011-380-021-000 520.70
011-380-022-000 520.70
011-380-023-000 520.70
011-380-024-000 520.70
011-380-025-000 520.70
011-380-026-000 520.70
011-380-027-000 520.70
011-380-028-000 520.70
011-380-029-000 520.70
011-380-030-000 520.70
011-380-031-000 520.70
A-S
Exhibit A
Community Facilities District No. 2006-1 of the City of lone (Wildflower-Public Safety Services)
Assessor's Parcel Number FY 2026-2027 Special Tax
011-380-032-000 520.70
011-380-033-000 520.70
011-380-034-000 520.70
011-380-035-000 520.70
011-380-036-000 520.70
011-390-005-000 520.70
011-390-006-000 520.70
011-390-007-000 520.70
011-390-008-000 520.70
011-390-009-000 520.70
011-390-010-000 520.70
011-390-011-000 520.70
011-390-028-000 520.70
011-390-037-000 520.70
Total FY 2026-2027 Special Tax Levy $116,636.80
Total Number of Parcels 224
A-6
RESOLUTION NO. 2026-27
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
IONE, ACTING IN ITS CAPACITY AS THE LEGISLATIVE
BODY OF COMMUNITY FACILITIES DISTRICT NO. 2009-3
OF THE CITY OF IONE (CASTLE OAKS PHASE II)
AUTHORIZING THE LEVY OF SPECIAL TAXES FOR
FISCAL YEAR 2026-2027
WHEREAS, on February 17, 2009, the City Council of the City of Ione (the "City Council") adopted Resolution No. 1706 stating its intention to form Community Facilities District No. 2009-3 of the City of lone (Castle Oaks Phase II) ("Community Facilities District No. 2009-3" or "District") pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the Government Code (the "Act"); and
WHEREAS, on April 7, 2009, the City Council adopted Resolution No. 1715 which established Community Facilities District No. 2009-3 to pay for police protection services, fire protection and rescue services and the maintenance of parks, parkways, open space, landscape and lighting services, including maintaining an operating reserve in connection therewith, authorized the levy of a special tax within Community Facilities District No. 2009-3, called an election within Community Facilities District No. 2009-3 on the ballot proposition relating to levying a special tax and establishing an appropriations limit, and approved and authorized certain actions related to the levy of the special tax and the election; and
WHEREAS, on April 7, 2009, an election was held within Community Facilities District No. 2009-3 at which the qualified electors approved by more than a two-thirds vote the proposition of levying a special tax within Community Facilities District No. 2009-3 as set forth in Resolution No. 1715; and
WHEREAS, on April 7, 2009, the City Council adopted Resolution No. 1717 which certified the results of the April 7, 2009 election conducted by the City Clerk, which results showed that more than two-thirds of the votes cast were in favor of the proposition to levy the special tax within Community Facilities Districts No. 2009-3; and
WHEREAS, on April 21, 2009, the City Council adopted Ordinance No. 428 which authorized the levy of the special tax within Community Facilities District No. 2009-3 (the "Ordinance"); and
WHEREAS, this City Council hereby certifies that the Ordinance authorizing the levy of the special taxes within Community Facilities District No. 2009-3 has been duly adopted in accordance with law and is legal and valid; and
WHEREAS, the Ordinance provides that the City Council is further authorized to determine, by ordinance, or by resolution if permitted by then applicable law, on or before August 10 of each year, the specific special tax to be levied on each parcel of land in Community Facilities District No. 2009-3; and
WHEREAS it is now necessary and appropriate that this City Council levy and collect the special taxes for Fiscal Year 2026-2027 for the purpose specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance;
NOW, THEREFORE, the City Council of the City of lone acting in its capacity as the legislative body of Community Facilities District No. 2009-3 does resolve as follows:
Section 1. The above recitals are all true and correct.
Section 2. In accordance with Section 53340 of the Act and the Ordinance, there is hereby levied upon the parcels within the Community Facilities District No. 2009-3 which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for Fiscal Year 2026-2027 (the "Special Taxes"), at the tax rates set forth in Exhibit A hereto. The Special Tax Consultant shall apportion the Special Taxes in the manner specified in Resolution No. 1715. Such rates do not 2 exceed the maximum rates set forth in the Ordinance. After adoption of this Resolution, but no later than August 10, 2026, the Special Tax Consultant shall deliver the certified list of all parcels subject to the special tax levy including the amount of the Special Taxes to be levied on each parcel in Fiscal Year 2026-2027 (the "Certified List") to the City Manager or her designee and thereafter, but in no event later than August 10, 2026, the City Manager or her designee shall cause a certified copy of this Resolution together with the Certified List, to be filed with the County Auditor-Controller. The Certified List may contain tax rates lower than those set forth in Exhibit A if the City Manager determines that such lower rates are adequate to accomplish the purposes of Community Facilities District No. 2009-3 in Fiscal Year 2026-2027. The City Manager or her designee and the County Auditor-Controller are hereby authorized to make changes to the Certified List from time to time to correct any error in the amount of the levy on any parcel to make it consistent with the respective rate and method of apportionment for Community Facilities District No. 2009-3 attached to the Ordinance, including, but not limited to, adding any parcels omitted from the Certified List or deleting any parcels included in the Certified List.
Section 3. Properties or entities of the state, federal or local governments shall be exempt from the above-referenced and approved Special Taxes only to the extent set forth in the Ordinance and otherwise shall be subject to the Special Taxes consistent with the provisions of Section 53317.3 of the Act in effect as of the date of adoption of this Resolution.
Section 4. All of the collections of the Special Taxes shall be used only as provided for in the Act and Resolution No. 1715. The Special Taxes shall be levied only so long as needed to accomplish the purposes described in Resolution No. 1715.
Section 5. The Special Taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.
Section 6. As a cumulative remedy, if any amount levied as the Special Taxes, together with any penalties and other charges accruing under this Resolution, are not paid when due, the City Council may, not later than four years after the due date of the last installment order that the same be collected by an action brought in the superior court to foreclose the lien of such Special Taxes.
Section 7. The City Manager or her designee is hereby authorized to transmit a certified copy of this Resolution, together with the Certified List, to the County Assessor and/or the Treasurer- Tax Collector, together with other supporting documentation as may be required to place the Special Taxes on the secured property tax roll for Fiscal Year 2026-2027 and for the collection of the Special Taxes in the manner of ad valorem property taxes and to perform all other acts which are required by the Act, the Ordinance, or by law or deemed necessary by the City Manager in order to accomplish the purpose of this Resolution or the Act.
Section 8. This Resolution shall be effective upon its adoption.
PASSED AND ADOPTED by the City Council of the City of lone, California, this 4" day of August 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Jody Maita, Mayor
ATTEST:
Janice Traverso, City Clerk
4 Exhibit A
Community Facilities District No. 2009-3 of the City of lone (Castle Oaks Phase II)
Assessor's Parcel Number FY 2026-2027 Special Tax
005-450-013-000 $490.30
005-450-014-000 490.30
005-450-015-000 490.30
005-450-017-000 490.30
005-450-018-000 490.30
005-450-019-000 490.30
005-450-020-000 490.30
005-450-021-000 490.30
005-450-022-000 490.30
005-450-023-000 490.30
005-450-024-000 490.30
005-450-025-000 490.30
005-450-026-000 490.30
005-450-030-000 490.30
005-450-031-000 490.30
005-450-032-000 490.30
005-450-033-000 490.30
005-450-034-000 490.30
005-450-035-000 490.30
005-450-036-000 490.30
005-450-037-000 490.30
005-450-038-000 490.30
005-450-039-000 490.30
005-450-040-000 490.30
005-450-041-000 490.30
005-450-042-000 490.30
005-450-043-000 490.30
005-450-044-000 490.30
005-450-045-000 490.30
005-450-046-000 490.30
005-450-047-000 490.30
005-450-048-000 490.30
005-450-049-000 490.30
005-450-050-000 490.30
005-450-051-000 490.30
005-460-001-000 490.30
005-460-002-000 490.30
005-460-003-000 490.30
005-460-005-000 490.30
005-460-006-000 490.30
005-460-007-000 490.30
005-460-008-000 490.30
005-460-009-000 490.30
005-460-010-000 490.30
A-1
Exhibit A
Community Facilities District No. 2009-3 of the City of Ione (Castle Oaks Phase II)
Assessor's Parcel Number FY 2026-2027 Special Tax
005-460-011-000 490.30
005-460-012-000 490.30
005-460-014-000 490.30
005-460-015-000 490.30
005-460-016-000 490.30
005-460-021-000 490.30
005-460-022-000 490.30
005-460-023-000 490.30
005-460-024-000 490.30
005-460-025-000 490.30
005-460-026-000 490.30
005-460-027-000 490.30
005-460-028-000 490.30
005-460-029-000 490.30
005-460-030-000 490.30
005-460-031-000 490.30
005-460-032-000 490.30
005-460-033-000 490.30
005-460-034-000 490.30
005-460-035-000 490.30
005-460-036-000 490.30
005-471-002-000 490.30
005-471-003-000 490.30
005-471-007-000 490.30
005-471-008-000 490.30
005-471-009-000 490.30
005-471-010-000 490.30
005-471-011-000 490.30
005-471-012-000 490.30
005-471-013-000 490.30
005-471-014-000 490.30
005-471-015-000 490.30
005-471-016-000 490.30
005-471-017-000 490.30
005-471-018-000 490.30
005-471-019-000 490.30
005-471-020-000 490.30
005-471-021-000 490.30
005-471-022-000 490.30
005-471-023-000 490.30
005-472-001-000 490.30
005-472-002-000 490.30
005-472-004-000 490.30
005-472-005-000 490.30
A-2
Exhibit A
Community Facilities District No. 2009-3 of the City of lone (Castle Oaks Phase II)
Assessor's Parcel Number FY 2026-2027 Special Tax
005-472-006-000 490.30
005-472-007-000 490.30
005-472-008-000 490.30
005-472-009-000 490.30
005-472-010-000 490.30
005-472-011-000 490.30
005-472-012-000 490.30
005-472-016-000 490.30
005-472-017-000 490.30
005-473-001-000 490.30
005-473-002-000 490.30
005-473-003-000 490.30
005-473-004-000 490.30
005-473-005-000 490.30
005-473-006-000 490.30
005-473-007-000 490.30
005-473-008-000 490.30
005-473-009-000 490.30
005-473-010-000 490.30
005-473-011-000 490.30
005-473-012-000 490.30
005-473-013-000 490.30
005-473-014-000 490.30
005-473-015-000 490.30
005-473-016-000 490.30
005-473-017-000 490.30
005-473-018-000 490.30
005-473-020-000 490.30
005-473-021-000 490.30
005-474-001-000 490.30
005-474-002-000 490.30
005-474-003-000 490.30
005-474-004-000 490.30
005-474-005-000 490.30
005-474-006-000 490.30
005-474-007-000 490.30
005-474-008-000 490.30
005-474-009-000 490.30
005-474-010-000 490.30
005-474-011-000 490.30
005-474-012-000 490.30
005-474-013-000 490.30
005-474-014-000 490.30
005-474-015-000 490.30
A-3
Exhibit A
Community Facilities District No. 2009-3 of the City of lone (Castle Oaks Phase II)
Assessor's Parcel Number FY 2026-2027 Special Tax
005-474-016-000 490.30
005-474-017-000 490.30
005-474-018-000 490.30
005-474-019-000 490.30
005-474-020-000 490.30
005-474-021-000 490.30
005-474-022-000 490.30
005-474-023-000 490.30
005-474-024-000 490.30
005-474-025-000 490.30
005-474-026-000 490.30
Total FY 2026-2027 Special Tax Levy $70,112.90
Total Number of Parcels 143
A-4
OF TONE Agenda Item #J. 4.
CITY OF IONE
IONE, CA 95641)
DATE: AUGUST 4, 2026
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: ANDREA BONHAM, FINANCE MANAGER
SUBJECT: SEWER DELINQUENCIES
RECOMMENDED ACTION:
Adopt Resolution No. 2026-28, A Resolution of the City Council of the City of lone authorizing placement of delinquent unpaid sewer service charges on the Amador County Tax Roll for Fiscal Year 2026-27.
FISCAL IMPACT:
Placing delinquent sewer services charges on the Amador County Tax Roll allows the City to collect these fees to fund sewer operations and mitigate any uncollectible accounts.
BACKGROUND:
Each year, the City of lone places a levy of delinquent sewer service charges with Amador County to be collected as a lien on the property owner's tax assessment. This is in accordance with Municipal Code Title 13 - Public Services, Article II - Sewer Service Charges and Rates, Chapter 13.56 - Collection on Tax Roll. In addition, a $50.00 per parcel administration fee was established by City of lone in accordance with Municipal Code Title 13 - Public Services, Article II - Sewer Service Charges and Rates, Chapter 13.52 - Billing and Collection to defray costs associated with the collection process. The fee is assessed on all accounts remaining in arrears following the final payment date as listed on the demand letter.
In order to have the levy placed on the upcoming tax roll, Amador County Auditor-Controller's Office requires a signed agreement, information and certification forms, resolution approving levy, list of parcel numbers with levy amount to be submitted to their office by August 10, 2026.
ATTACHMENTS:
• Resolution No. 2026 - 28, Authorizing Placement of Delinquent Unpaid Sewer Service Charges and Administration Fee on the Amador County Tax Roll for Fiscal Year 2026-2027 • List containing parcel numbers and balance of delinquent sewer charge • Municipal Code 13.52.060 and Ordinance 495
RESOLUTION NO. 2026-28
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IONE
AUTHORIZING THE PLACEMENT OF DELINQUIENT UNPAID SEWER
SERVICE CHARGES ON THE 2026-2027 AMADOR COUNTY TAX ROLL WHEREAS, Sewer Services are provided to the property owners in Ione; and WHEREAS, it is desirable to collect delinquent unpaid sewer bills in an efficient and effective manner; and
WHEREAS, some property owners have delinquent balances of over 90 days for sewer services provided to their property.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of lone authorize staff to place delinquent sewer balances upon the Amador County Property Tax Rolls for the Fiscal Year 2026-2027 property tax year.
The foregoing resolution was duly introduced and adopted by the City Council of the City of lone at their regular meeting held on August 4th, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Jody Maita, Mayor
Attest:
Janice Traverso, City Clerk
Fee Parcel Direct Tax
Number (APN) Assessment
004010004000 $ 1,730.01
004010007000 $ 591.13
004010020000 $ 2,077.63
004010022000 $ 1,042.84
004010025000 $ 2,066.96
004010034000 $ 1,031.22
004010037000 1,212.78
004022027000 $ 2,120.09
004022043000 $ 1,043.56
004023005000 2,099.19
004041021000 $ 1,084.92
004041039000 $ 1,033.18
004041053000 $ 488.27
004050002000 $ 2,087.78
004061020000 $ 4,271.21
004070035000 $ 2,245.94
004070038000 $ 1,651.12
004090004000 480.95
004090019000 $ 242.50
004101003000 5,192.36
004106028000 4,475.83
004112009000 $ 2,277.69
004121009000 270.00
004121010000 2,215.46
004121018000 2,689.70
004121020000 1,189.44
004121030000 2,245.94
004121043000 2,210.02
004122015000 2,237.71
004130023000 1,167.35
004141001000 242.50
004143001000 383.74
004145005000 1,188.26
004147005000 5,472.58
004148007000 $ 1,188.26
004156005000 1,188.26
004158008000 398.43
004201006000 $ 486.56
004231006000 2,245.94
004234004000 242.50
004236012000 $ 3,766.55
004242005000 792.43
004242006000 1,036.54
004248001000 593.22
004280028000 $ 2,245.94
004280034000 2,245.94
004320007000 1,043.56
004340002000 $ 1,940.11
004340025000 530.11
004340026000 2,104.90
004340029000 $ 398.43
004340031000 2,277.69
004340036000 1,933.52
005333007000 886.52
005334001000 $ 1,544.33
005334013000 646.02
005334019000 $ 555.03
005334020000 $ 2,075.03
15400
005334023000 $ 1,188.26
005335007000 293.10 5400
005335011000 429.65 5400
005335015000 $ 1,297.35 54001
005335016000 676.97 5400
005336005000 S 1,912.38 5400
005337016000 $ 2,337.56 5400
005337017000 $ 2,245.94 5400
005354026000 $ 2,245.94 5400
005355001000 $ 2,242.27 5400
005355020000 $ 529.09 5400
005360004000 $ 435.88 5400
005392010000 $ 1,838.44 5400
005393004000 $ 1,217.42 5400
005400007000 $ 912.03 5400
005412006000 $ 683.73 5400
005421009000 $ 1,644.07 5400
005422006000 1,933.52
005430015000 $ 1,297.35 5400
005440007000 $ 1,787.18 5400
005450030000 276.94 5400
005450038000 398.43 3400
005450044000 $ 1,831.55 5400
005450047000 1,234.70 5400
005450065000 429.65 3400
005460002000 $ 2,206.08 3400
005460019000 2,215.46 5400
005460024000 242.50 5400
005460050000 $ 2,248.78 54001
005471015000 $ 1,622.82 5400
005473013000 837.28 34007
005474004000 792.43 5400
005480024000 2,087.65 5400
005490034000 411.42 5400
005510016000 792.43 5400
005510023000 242.50 5400
005530002000 1,691.46 5400
005550010000 615.31 5400
005550022000 1,817.00 5400
005550033000 $ 332.52
5400
011340014000 $ 1,857.39
011340038000$ 1,865.57 54001
011350034000 $ 1,470.64 34000
011370002000 $ 1,852.13
011370009000 $ 772.83
011370036000 $ 1,864.10
011370038000$ 799.30
011370072000 $ 260.00
011370089000 $ 242.50
011380021000 $ 1,043.56
AGREEMENT FOR DIRECT ASSESSMENT SERVICES
AGENCY Name: City of lone
Tax Codes: 54000
This Agreement for Direct Assessments ("Agreement") is made and entered into this August _ 20_26 by and between the County of Amador
through its Auditor-Controller's Office ("County") and
City of lone ("'Agency") to provide the service of placement of Direct Assessments on the Property Tax Roll and to distribute those collected to Agency.
WHEREAS, Agency is a city or district located in the County of Amador, and as such, desires to be the recipient of certain services involving Direct Assessments from County; and WHEREAS, Agency and County wish to enter into an agreement whereby the services to be provided, the conditions under which the services are to be provided, and the compensation, if any, to County for services provided shall be stipulated and binding upon the parties who do so agree; and
WHEREAS, services to Agency may include providing roll information, collecting and distributing Direct Assessment amounts and maintenance of Agency funds in County Treasury; and
WHEREAS, the Government Code provides that County may charge the cost providing said services within certain limits;
NOW, THEREFORE, the parties hereto agree as follows:
1. DEFINITIONS FOR PURPOSES OF THIS AGREEMENT
The terms hereinafter set forth have the following definitions:
"Direct Assessment" or "Direct Assessments" means special tax, direct charge, special assessments to be levied in each fiscal year within the Agency tax rate area pursuant to the rate and method as defined by the district per California taxation codes. "Tax Code" means the unique 5-digit number assigned by the County specifically to Agency.
DIRECT ASSESSMENT SERVICES AND FEES
A. Direct Assessment Services
County will provide services that include placing direct assessments on the Property Tax Roll and distributing those collected to Agency at the same time and in the same manner as Amador County property taxes are collected and distributed.
B. Fees for Direct Assessment Services
County hereby certifies that fees charged are for the purpose of recovering costs attributed to the services provided and that said fees do not exceed costs of providing said service. The annual Direct Assessment Information Sheet sets forth each fee charge for service provided and further explains each fee listed.
County shall charge and collect fees for the following Direct Assessment services:
1. For request by Agency of a new tax code, County shall charge and collect a one- time initial setup fee for the creation of the new Direct Assessment tax code.
For collection of all Direct Assessments for Agency, County shall charge and collect a fee per assessment per parcel.
When the Agency requests correction or removal of Direct Assessment after extension of the Property Tax Roll, the County will charge and collect a fee per correction or removal per fiscal year.
For additional services provided to Agency that are not listed in the annual Direct Assessment Information Sheet.
IlI. COLLECTION OF FEES
Property tax revenues are reduced by any applicable fees charged. Direct Assessment fees are netted against gross property tax revenue collected once a year on an apportionment distribution, usually in late April. Thereafter, any additional fees that are owed are deducted on the final apportionment distribution of the fiscal year.
IV. ACCOUNTING SERVICES
County maintains a report of direct assessments levied for each fiscal year by Tax Code.
A. Distribution of Direct Assessments
Direct Assessments so levied shall be collected at the same time and in the same manner as County property taxes are collected and then distributed.
1. When the County Treasurer acts as the depository for Agency funds, the taxes and Direct Assessments collected shall be paid into the County Treasury to the Agency's account
2. When the County Treasurer does not act as the depository for Agency funds, the Direct Assessments collected shall be paid to Agency by County check net of fees under Section Ill above.
B. Removal of Direct Assessments
When an Agency desires to correct or remove a Direct Assessment from the Property Tax Roll, Agency shall provide written notice for said correction or removal. Written notice shall include the tax years, parcel numbers, and dollar amount requested to be corrected or removed. This written notice shall be signed by one of the Agency's authorized signatories whose name(s) have been previously provided to the County.
County may request Agency to provide additional written authority for said correction or removal.
C. Delinquent/Defaulted Direct Assessments
The County will collect and distribute Direct Assessments. Agency may be requested to remove and collect Direct Assessments that are delinquent or in default on parcels for which ad valorem taxes (property taxes) are not assessed and collected.
MODIFICATION OF COLLECTION FEES
County reserves the right to annually increase or decrease any fees in proportion to any changes in costs incurred by the County in providing the services described herein, provided that written notice of any increase or decrease in fees is given to Agency on or before May 1 of any year during the term of this Agreement. Parties hereby agree to be bound by the fees calculated and set forth in section Il, b, above, and incorporated herein in this Agreement.
VI. AUTHORITY FOR LEVY & COMPLIANCE WITH LAW
The authority of such levy (i.e. resolution, ordinance or election), shall accompany requests for the levy of Direct Assessments. Agency warrants that the taxes, fees, or assessments imposed by Agency and collected pursuant to this Agreement comply with all requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218).
Before the Property Tax Roll is extended, the County will require the Agency to submit a completed Annual Direct Assessment Certification of Direct Assessment, which confirms the accuracy of the Direct Assessments to be enrolled.
Agency agrees that its officers, agents, consultants and employees will cooperate with County by answering taxpayer or other individual's inquires made to Agency concerning Agency's Direct Assessments. Agency agrees that its officers, agents, consultants and employees will not refer taxpayers, or other individuals, who make inquiries, to County officers or employees for responses to questions about Agency's Direct Assessments.
VIl. DEFENSE AND INDEMNIFICATION
To the fullest extent permitted by law, Agency and its officers, agents, employees, representatives or consultants shall defend, indemnify and hold harmless County and its officers, agents, employees and volunteers from and against all claims, damages, losses,
judgements, liabilities, expenses and other costs, including litigation costs and attorneys' fees, arising out of, resulting from, or in connection with the performance of this Agreement by County or County's officers, agents, employees, and/or representatives. Agency's obligation under this paragraph extends to any claim, damage, loss, liability, expense or other cost which is caused in whole or in part, directly or indirectly, by any act or omission of the Agency and its officers, agents, employees, representatives, or anyone directly or indirectly employed by any of them or anyone for whose acts or omissions any of them may be liable.
VIlI. SEVERABILITY
If any portion of this Agreement, or application thereof, to any person or circumstance shall be declared invalid by a court of competent jurisdiction, or if any portion is found in contravention of any federal laws, state or county statutes, ordinances or regulations, the remaining provisions of this Agreement, or the application thereof, shall not be invalidated thereby and shall remain in full force and effect to the extent that the provisions of this Agreement are severable.
IX. NO CHANGE IN LIABILITY
It is the purpose and intent of the parties not to change their existing legal responsibilities and relationships by virtue of this Agreement. The purposes of this Agreement are to establish the fee schedule set in the annual Direct Assessment Information Sheet, together with the description and scheduling of the tasks to be accomplished by each party, which are in accordance with existing provisions of law.
x. AMENDMENT
This Agreement may be modified, amended, changed, added to or subtracted from by the mutual consent of the parties hereto if such amendment or change is in written form and executed with the same formalities as this Agreement and attached to the original Agreement to maintain continuity.
XI. ADVICE OF ATTORNEY
Each party warrants and represents that in executing this Agreement, it has received independent legal advice from its attorneys or had the opportunity to seek such advice.
XII. CONSTRUCTION
Headings or caption to the provisions of this Agreement are solely for the convenience of the parties, are not part of this Agreement, and shall not be used to interpret or determine the validity of this Agreement. Any ambiguity in this Agreement shall not be construed against the drafter, but rather the terms and provisions hereof shall be given a reasonable interpretation as if both parties had in fact drafted this Agreement.
XIlI. GOVERNING LAWS AND VENUE
This Agreement shall be deemed to be made under, and shall be governed by and construed in accordance with, the laws of the State of California. Any action brought to enforce the terms or provisions of this Agreement shall have venue in the County of Amador, State of California.
XIV. TERM OF AGREEMENT
This Agreement constitutes the entire agreement between County and Agency pertaining to the collection of Direct Assessments and accounting services by County. All prior agreements, whether oral or written, between County and Agency pertaining to the services for collection and distribution of Direct Assessments are hereby terminated effective immediately upon full execution of this Agreement.
The term of this Agreement shall be from the date set forth in the first paragraph of this Agreement and continue through June 30, 2026, unless otherwise terminated. In the last six months of the final year of this Agreement the parties may enter into a new agreement for future services.
Either party may terminate this Agreement for convenience and without cause upon providing thirty (30) day written notice to the other party on or before March 1 of any year during the term of this Agreement.
County of Amador, Auditor-Controller City of lone
Agency Name
By: By: Andrea Bonham
Tacy Oneto Rouen, Auditor-Controller Printed Name: Andrea Bonham Date: Title: Interim Finance Manager
Date: 8/6/26
APPROVED AS TO FORM FOR COUNTY:
AMADOR COUNTY COUNSEL
By
OF
10 NE Agenda Item #J. 5.
CITY OF IONE
IONE, CA 95640
DATE: AUGUST 4, 2026
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL FROM: ANDREA BONHAM, FINANCE MANAGER
SUBJECT: ADOPT RESOLUTION 2026-29 AUTHORIZING THE ANNUAL LEVY
AND COLLECTION OF DIRECT ASSESSMENT FOR CASTLE OAKS
SUBDIVISION LANDSCAPING AND LIGHTING DISTRICT NO. 1 ON
THE AMADOR COUNTY TAX ROLL FOR FISCAL YEAR 2026-27
RECOMMENDED ACTION:
Adopt Resolution 2026-29, Authorizing the Annual Levy and Collection of Direct Assessments for Castle Oaks Subdivision Landscaping and Lighting District No. 1 on the Amador County Tax Roll for Fiscal Year 2026-2027.
FISCAL IMPACT:
Landscaping and lighting services provided in the District are funded by the assessments established by the City Council. The proposed assessments for Fiscal Year 2026-2027 will generate revenue of $19,068.70 for Landscaping and Lighting District No. 1. This assessment revenue is recorded and accounted for, along with corresponding expenditures, in Special Revenue Fund 8221. Expenditures are restricted to maintenance and services required within District boundaries.
BACKGROUND:
The City Council adopted Resolution No. 1030 on August 6, 1996 approving the formation of the Landscaping and Lighting District which provided for the levy and collection of assessments for the City of lone's Landscaping and Lighting District No. 1. Formation of the Landscaping and Lighting District for the Castle Oaks Project is pursuant to the California Streets and Highways Code, Division 15. Tree Planting, Landscaping, and Lighting Act of 1972.
There are currently 215 single parcels and 4 lots within Landscaping and Lighting District No. 1, each single parcel will be assessed $52.30 and the total assessment for the 2 large lots will be $8,347.20
ATTACHMENTS:
Resolution No. 2026-29 Authorizing the Levy of Assessments for Landscape and Lighting Attachment #
RESOLUTION NO. 2026-29
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF IONE
AUTHORIZING THE LEVY AND COLLECTION OF DIRECT ASSESSMENTS FOR CASTLE OAKS SUBDIVISION LANDSCAPING AND LIGHTING DISTRICT NO. 1 ON THE AMADOR COUNTY TAX ROLL FOR FISCAL YEAR 2026-2027 WHEREAS, the City Council adopted Resolution No. 1030 on August 6, 1996 ordering the formation of the Landscaping and Lighting District No. 1, Castle Oaks Subdivision; and WHEREAS, Resolution No. 1030 also confirmed the diagram and assessment, and provided for levy and collection of assessments for the Castle Oaks Subdivision Landscaping and Lighting District No. 1; and
WHEREAS, in accordance with California Streets and Highways Code, Division 15.
Tree Planting, Landscaping, and Lighting, Part 2. Landscaping and Lighting Act of 1972, Chapter 3. Levy of Annual Assessments After Formation of an Assessment District, the City Council intends to levy and collect assessments within Landscaping and Lighting District No. 1 for Fiscal Year 2026-2027; and
WHEREAS, the Fiscal Year 2026-2027 Budget for Castle Oaks Subdivision Landscaping and Lighting District No. 1 is currently $19,068.70 which represents no increase over the prior fiscal year.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of lone hereby authorizes and directs staff to place a levy for collection of direct assessments for the Landscaping and Lighting District No. 1 on the Amador County Property Tax Roll for the Fiscal Year 2026-2027.
The foregoing resolution was duly introduced and adopted by the City Council of the City of lone at their regular meeting held on August 4, 2026 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Jody Maita, Mayor
Attest:
Janice Traverso, City Clerk
Castle Oaks Landscaping and Lighting District No. 1
APN AMOUNT TAX CODE
005320046000 4393.20 53500
005320034000 3954.00 53500
005360001000 52.30 53500
005360002000 52.30 53500
005360003000 52.30 53500
005360004000 52.30 53500
005360005000 52.30 53500
005360006000 52.30 53500
005360007000 52.30 53500
005360008000 52.30 53500
005360009000 52.30 53500
005360010000 52.30 53500
005360011000 52.30 53500
005360012000 52.30 53500
005360013000 52.30 53500
005360014000 52.30 53500
005360015000 52.30 53500
005360016000 52.30 53500
005360017000 52.30 53500
005360018000 52.30 53500
005360019000 52.30 53500
005360020000 52.30 53500
005360021000 52.30 53500
005360022000 52.30 53500
005371001000 52.30 53500
005371002000 52.30 53500
005371003000 52.30 53500
005371004000 52.30 53500
005371005000 52.30 53500
005371006000 52.30 53500
005371007000 52.30 53500
005371008000 52.30 53500
005371009000 52.30 53500
005371010000 52.30 53500
005371011000 52.30 53500
005371012000 52.30 53500
005371013000 52.30 53500
005372001000 52.30 53500
005372002000 52.30 53500
005372003000 52.30 53500
005372004000 52.30 53500
005372007000 52.30 53500
005372008000 52.30 53500
005372009000 52.30 53500
005372010000 52.30 53500
005372011000 52.30 53500
005372012000 52.30 53500
005381001000 52.30 53500
005381002000 52.30 53500
005381003000 52.30 53500
005381004000 52.30 53500
005381005000 52.30 53500
005382001000 52.30 53500
005382002000 52.30 53500
005382003000 52.30 53500
005382004000 52.30 53500
005382005000 52.30 53500
005382006000 52.30 53500
005382007000 52.30 53500
005383001000 52.30 53500
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005383007000 52.30 53500
005383008000 52.30 53500
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005391001000 52.30 53500
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005391003000 52.30 53500
005391004000 52.30 53500
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005391013000 52.30 53500
005391014000 52.30 53500
005391015000 52.30 53500
005391016000 52.30 53500
005391017000 52.30 53500
005391018000 52.30 53500
005391021000 52.30 53500
005392001000 52.30 53500
005392002000 52.30 53500
005392003000 52.30 53500
005392004000 52.30 53500
005392005000 52.30 53500
005392006000 52.30 53500
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005392010000 52.30 53500
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005392014000 52.30 53500
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005400001000 52.30 53500
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005400016000 52.30 53500
005400019000 52.30 53500
005400020000 $2.30 53500
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005423010000 52.30 53500