JOINT RESOLUTION OF THE BOARD OF SUPERVISORS OF THE
COUNTY OF LOS ANGELES, ACTING ON BEHALF OF THE COUNTY AND OTHER
COUNTY ENTITIES, THE BOARD OF DIRECTORS OF THE ANTELOPE VALLEY
CEMETERY DISTRICT, THE BOARD OF TRUSTEES OF
THE ANTELOPE VALLEY MOSQUITO AND VECTOR CONTROL DISTRICT, THE
BOARD OF DIRECTORS OF THE ANTELOPE VALLEY RESOURCE
CONSERVATION DISTRICT, THE CITY COUNCIL OF THE CITY OF LANCASTER, AND THE BOARD OF DIRECTORS OF THE ANTELOPE VALLEY.EAST KERN
WATER AGENCY APPROVING AND ACCEPTING THE NEGOTIATED EXCHANGE OF PROPERry TAX REVENUES RESULTING FROM ANNEXATION OF PROPERTY DESTGNATED AS ANNEXATTON 40-160 (4-216), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2023.09, TO THE LOS ANGELES COUNTY WATERWORKS DISTRICT NO. 40, ANTELOPE VALLEY
WHEREAS, pursuant to Section 99.01 of the Revenue and Taxation Code, in the case of any jurisdictional change that will result in a special district providing one or more services to an area where those services have not previously been provided by any local agency, the special district and each local agency that receives an apportionment of property tax revenue from the area may negotiate an exchange of property tax revenue generated in the area subject to the jurisdictional change and attributable to those local agencies; and
WHEREAS, the Board of Supervisors of the County of Los Angeles, acting as the governing body of the County of Los Angeles; the Los Angeles County Watenryorks District No. 40, Antelope Valley; the Los Angeles County Library; and the Consolidated Fire Protection District of Los Angeles County; together with the Board of Directors of the Antelope Valley Cemetery District, the Board of Trustees of the Antelope Valley Mosquito and Vector Control District, the Board of Directors of the Antelope Valley Resource Conservation District, the City Council of the City o*f Lancaster, and the Board of Directors of the Antelope Valley-East Kern Water Agency have determined the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation proposal identified as Annexation 40-160 (4-216) to the Los Angeles County Waterurorks District No. 40, Antelope Valley, is as set forth:
NOW, THEREFORE, BE lT RESOLVED as follows
The County of Los Angeles; the Los Angeles County Waterworks District No. 40, Antelope Valley; the Los Angeles County Library; the Consolidated Fire Protection District of Los Angeles County; the Antelope Valley Cemetery District; the Antelope Valley Mosquito and Vector Control District, the Antelope Valley Resource Conservation District, the City of Lancaster, and the Antelope Valley-East Kern Water Agency have determined the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation proposal identified as Annexation 40-160 (4-216) is approved and accepted.
For fiscal years commencing on or after July 1 ,2023, or the July 1 after the effective date of this jurisdictional change, whichever is later, the property tax revenue increment generated from the area within Annexation 40-160 (4-216) shall be allocated to the affected agencies as indicated in the enclosed worksheets (Exhibits C and D).
No transfer of property tax revenues other than those specified in paragraph 2 shall be made as a result of Annexation 40-160 (4-216). lf at any time after the effective date of this Joint Resolution, the calculations used herein to determine initial property tax transfers, or the data used to perform those calculations, are found to be incorrect, thus producing an improper or inaccurate property tax transfer, the property tax transfer shall be recalculated and the corrected transfer shall be implemented for the next fiscal year.
1 2
3 4
PASSED, APPROVED, AND ADOPTED thiS
the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST
Secretary
day of 2023, by
R. Rex Parris, Mayor
City of Lancaster
EXHIBIT A
ANNEXATION 2023-
LOS ANGELES COUNTY WATERWORKS DISTRICT 40,
ANTELOPE VALLEY
LEGAL DESCRIPTION
THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION 32, TOWNSHIP 8 NORTH, RANGE 12 WEST IN THE CITY OF LANCASTER, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, MORE PARTICULARLY DESCRIBED AS FOLLOWS:
BEGINNING AT THE SOUTHWEST CORNER OF THE NORTHWEST QUARTER OF THE SOUTHWEST QUARTER OF SECTION 32, T8N, R12W, S.B.M, AS SHOWN ON RECORD OF SURVEY RECORDED IN BOOK 337, PAGE 81 OF RECORDS OF SURVEYS; SAID POINT BEING THE POINT OF BEGINNING;
COURSE 1. THENCE NORTH 01" 18' 18'WEST 981.22 FEET ALONG THE WESTERLY LINE OF SAID SOUTHWEST QUARTER;
COURSE 2. THENCE NORTH 89" 34'16" EAST 1775.96 FEET;
COURSE 3: THENCE SOUTH 1o 18'18'EAST 981.22 FEET;
COURSE 4. THENCE SOUTH 89" 34' 17' WEST 1775.95 FEET TO THE POINT OF BEGINNING.
TOTAL COMPUTED ACREAGL COruTruNING 4O.OO ACRES
ANNEXATION 2023-_--_
LOS ANGELES COUNTY WATER1I0RKS DISTRICT No. 40,
ANTBLOPE VALLEY
aul
3 #U'
IFo
(f)
w 1/4 CORNER OF SEC.
32, T8N, R12W S.8.M.
P.O.B.
I/,I6 CORNER SEC.
32, T8N, R12W S.B.M
SW CORNER OF SEC.
32, T8N, R12W S.B.M
(couRsE4) S89"34'16'w 177s-e6'
APN:3114410.011
r/16 CORNER SEC.
32, T8N, R.I2W S.B.M
APN:311/m10-012
CENTER OF SEC. 32,
T8N, R12W, S.B.M.
s 1/4 CORNER OF SEC.
32, T8N, Rr2W S.BJ/
rS}rIS NUSflNG DISTRICT BOUNDAAY
AIiINEKAflON AREA
40 ACRES
GRAPHIC SCALE
@
( TN FEET )
1 inch = 3O0 lt
EXHIBIT ''B''
m
I
1/t6 CORNER
32, T8N, R12W, S.B.M
3F6=Fo
I
WAVE F
i\r
6o
ul
o
io
oo
ulot3oo
APN:311+01GO54
APN:
3114{10.050
APN:
3114-010{49
(couRsE2) N89"34'16'E 177s'e6'
APN:
311/+{10-041
DUKE
ENGI N EERI NG
Annexation To:
Account No.
TRA:
Effective Date:
Annexation Number:
Waterworks District # 40
Based on their 2022-23 Tax Sharing Ratios
Accnt No. Taxing Agency
1.05 LOS ANGELES COUNTY GENERAL
1.20 L.A" COUNTY ACCUM CAP OUTLAY
3.01 LACOUNTYLIBRARY
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO.
7.31 LACFIRE-FFW
53.30 ANTELOPE VY CEMETERY DISTRICT
61.05 ANTELOPE VLY MOSO & VECTOR CONTR
68.05 ANTELOPE VY RESOURCE CONSER DIST
186.01 CITY-LANCASTER TD # 1 RP 7
3OO.1O ANTELOPE VY.-EAST KERN WATER AGY
4OO.OO EDUCATIONAL REV AUGMENTATION FD
4OO.O,1 EDUCATIONAL AUG FD IMPOUND
400.15 COUNry SCHOOL SERVICES
400.21 CHILDREN'S INSTIL TUITION FUND
529.01 LANCASTER SCHOOL DISTRICT
529.06 CO.SCH.SERV.FD.- LANCASTER
529.07 DEV CTR HDCPD MINOR LANCASTER
717.02 ANTELOPE VALLEY UNION HIGH SCH.
71 7.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY
717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD.
792.04 ANTELOPE VY,JT. COMMUNIry COLL.
047.04 Waterworks Dist # 40 ANTELOPE VALLEY
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Waterworks District # 40 ANTELOPE VALLEY
047.04
11528
11t1t2023
40-160
0.005056667
(1)
Current
Tax Share
(2)=(1)/Total
Percent
(3)
Proposed
Dist Share
(a)=(2)-(3)
Aloc of
Dist Share
(5)
Allocation
Adjustments
(6)=(1)+(s)
New
Net Share
0.197498648
0.000140208
0.030062405
0.178521741
0.004988949
0.001 728826
0.002172516
0.001 1 62106
0.063663627
0.023560221
0.062675060
0.1 30825866
o.001739312
0.003451 924
0.073282725
0.01 0843803
0.001 051426
0.120044361
0.000441 076
0.05881 2067
0.0333331 33
19.7499%
0.0140%
3.0062%
17.85220/0
0.4989%
0.1729o/o
0.2173%
0.11620/o
6.3664%
2.3560%
6.2675%
13.0826%
0.1739%
O.3452o/o
7.3283%
1.0844%
0.10510h
12.0044%
O.O441o/.
5.8812%
3.3333o/o
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0"005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.005056667
0.000998695
0.000000708
0.0001 5201 5
0.000902724
0.000025227
0.000008742
0.00001 0985
0.000005876
0.000321 925
0.0001 1 91 36
0.00031 6926
0.000661 542
0.000008795
0.00001 7455
0.000370566
0.000054833
0.00000531 6
0.000607024
0.000002230
0.000297393
0.0001 68554
-0.001 024630
0.000000000
-0.0001 5201 5
-0.000902724
0.000000000
-0.000008742
-0.00001 0985
-0.000005876
-0.000321 925
-0.0001 19136
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
0.1 9647401 8
0.000140208
0.02991 0390
0.177619017
0.004988949
0.001 720084
0.0021 61 531
0.001 1 56230
0.063341702
0.023441085
0.062675060
0.1 30825866
0.001 739312
0.003451924
0.073282725
0.01 0843803
0.001051426
0.120044361
0.000441 076
0.058812067
0.0333331 33
0.000000000 0.0000% 0.005056667 0.000000000 0.000000000 0.002546033
0.005056667 -0.002546033 1.000000000Total 1.000000000 100.0000% (1) Current share as reflected in the Auditor's ATI distribution in AF 49. Must total 1.000000000. (2) Must total 100%.
(3) Weighted average waterworks district share as verified by Auditor. (4) Must total share reflected in Column (3). 3i3l16 - truncated by g places after the decimal per LACO Auditor-Controller (5) Reflects exemption for school entities and County general fund obligation for debt service and FFW. (6) Final share distributions to be reflected in tax transfer resolution.
EXHIBIT C
Annexation To:
Account No.
TRA:
Effective Date:
Annexation Number:
Waterworks District # 40, ACO FUND
Based on their2022-23 Tax Sharing Ratios
Accnt No. Taxing Agency
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Waterworks District # 40 ACO FUND
051.75
11528
11t1t2023
40-160
0.004739650
(1)
Current
Tax Share
(2)=(1)/Total
Percent
(3)
Proposed
Dist Share
(a)=(2).(3)
Alloc of
Dist Share
(5)
Allocation
Adjustments
(6)=(1)+(s)
New
Net Share
1.05 '1.20
3.01 7.30
7.31 53.30
61.05 68.05
186.01
300.1 0
400.00
400.01
400.15
400.21
529.01
529.06
529.07
717.02
717.06
717.07
792.04
051.75
0.197498648
0.000140208
0.030062405
Q.178521741
0.004988949
0.001728826
0.002172516
0.001 162106
0.063663627
0.02356022',1
0.062675060
0.1 30825866
0.001 73931 2
0.003451924
0.073282725
0.0'10843803
0.00't051426
0.120044361
0.000441076
0.05881 2067
0.033333133
0.000000000
19.7499%
0.0140%
3.0062%
17.8522o/o
0.4989%
0.1729o/o
0.217304
0.1162%
6.366496
2.35600/o
6.2675o/o
13.0826/o
0.1739%
0.34520/6
7.3283%
1.0844%
0.1051%
12.00440/0
0.0441%
5.8812%
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.004739650
0.001094040
0.000000664
0.000142496
0.000846141
0.000023656
0.0000081 94
0.00001 0296
0.000005507
0.000301 743
0.0001 1 '1667
0.0Q0297057
0.000620068
0.000008243
0.000016360
0.000347334
0.000051 395
0.000004983
0.000568968
0.000002090
0.000278748
-0.001 940845
0.000000000
-0.000142496
-0.000846141
0.000000000
-0.000008194
-0.00001 0296
-0.000005507
-0.000301 743
-0.000111667
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
0.1 95557803
0.000140208
0.02991 9909
0.177675600
0.004988949
0.001720632
0.002162220
0.001 1 56599
0.063361 884
0.023448554
0.062675060
0.1 30825866
0.001739312
0.003451 924
0.073282725
0.0't0843803
0.001 051426
0.120044361
0.000441 076
0.058812067
LOS ANGELES COUNry GENERAL
L.A. COUNTYACGUM CAP OUTLAY
LA COUNW LIBRARY
CONSOL. FIRE PRO.DIST.OF L.A.CO.
L A C FIRE-FFW
ANTELOPE VY CEMETERY DISTRICT
ANTELOPE VLY MOSQ & VECTOR CONTR
ANTELOPE VY RESOURCE CONSER DIST
CIry-LANCASTER TD # 1 RP 7
ANTELOPE VY.-EAST KERN WATER AGY
EDUCATIONAL REV AUGMENTATION FD
EDUCATIONAL AUG FD IMPOUND
COUNry SCHOOL SERVICES
CHILDREN'S INSTIL TUITION FUND
LANCASTER SCHOOL DISTRICT
CO.SCH.SERV.FD.- LANCASTER
DEV CTR HDCPD MINOR LANCASTER
ANTELOPE VALLEY UNION HIGH SCH.
CO.SCH.SERV.FD.- ANTELOPE VALLEY
ANTELOPE VY.UN.HI.-ELEM SCH FD.
ANTELOPE VY.JT. COMMUNIry COLL.
Wateruvorks Dist # 40 ACO FUND 0.0000% 0.004739650 0.000000000 0.000000000 0.003366889
0.004739650 -0.003366889 0.966666867Total 1.000000000 96.6667% (1 ) Current share as reflected in the Auditor's ATI distribution in AF 49. Must total 1.000000000. (2) Must total 100%.
(3) Weighted average waterworks district share as verified by Auditor. (4) Must total share reflected in Column (3). 3/3/16 - truncated by 9 places after the decimal per LACO Auditor-Controller (5) Reflects exemption for school entities and County general fund obligation for debt service and FFW. (6) Final share distributions to be reflected in tax transfer resolution.
EXHIBIT D