JOINT RESOLUTION OF THE BOARD OF SUPERVISORS OF THE
COUNTY OF LOS ANGELES, ACTING ON BEHALF OF THE COUNry AND OTHER COUNry ENTITIES, THE BOARD OF DIRECTORS OF THE ANTELOPE VALLEY
CEMETERY DISTRICT, THE BOARD OF DIRECTORS OF THE ANTELOPE VALLEY
RESOURCE CONSERVATION DISTRICT, THE CITY COUNCIL OF THE CITY OF LANCASTER, AND THE BOARD OF DIREGTORS OF THE ANTELOPE VALLEY.
EAST KERN WATER AGENCY APPROVING AND ACCEPTING THE NEGOTIATED
EXCHANGE OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION oF PROPERTY DESIGNATED AS ANNEXATTON 40-159 (4-2151, LOCAL AGENGY FORMATION COMMISSION DESIGNATION 2023.05, 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 Watenruorks 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 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 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 40-159 (4-215) to the Los Angeles County Wateruvorks 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 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 40-159 (4-215) 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 40-159 (4-215) 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 40-1 59 (4-215). 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
EXIBIT A
ANNEXATION NO.2023-05
ANNEXATION TO LOS ANGELES COUNTY
WATERWORKS DISTRICT
GEOGRAPHIC DESCRIPTION
All that certain real property, situated in the City of Lancaster, County of Los Angeles, State of California, described as follows:
THE SOUTHWEST QUARTER OF THE SOUTHEAST QUARTER OF SECTION 36, TOWNSHIP 8 NORTH, MNGE 13 WEST, SAN BERNARDINO MERIDIAN, IN THE COUNTY
OF LOS ANGELES, STATE OF CALIFORNIA, ACCORDING TO THE OFFICIAL PLAT OF SAID LAND.
The area contains 40.22 acres of land more or less.
For assessment purposes only. This description of land is not a legal property description as defined in the Subdivision Map Act and may not be used as fhe basis for an offer for sale of the land described.
oF 1 sHrs.
1 SHEET NO.
J.N,
23U-1
IN THE CITY OF LANCASTER, IN THE COUNry OF LOS ANGELES, STATE OF
CALIFORNIA
L.A. COUNTY WATER WORKS
ANNEMTION
NORTHPOINT DEVELOPMENT05118123
CIVtL ENGINEERS. PLANNERS. SURVEYORS
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Annexation To:
Account No.
TRA:
Effective Date:
Annexation Number:
Waterworks District # 40
Based on lheir 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 LACOUNryLIBRARY
7,30 CONSOL. FIRE PRO.DIST.OF L.A.CO.
7.31 LACFIRE-FFW
53.3 ANTELOPE VY CEMETERY DISTRICT
68.05 ANTELOPE VY RESOURCE CONSER DIST
186.01 CITY-LANCASTER FOXFIELD RP
3OO.1O ANTELOPE VY.-EAST KERN WATER AGY
4OO.OO EDUCATIONAL REV AUGMENTATION FD
4OO.O1 EDUCATIONAL AUG FD IMPOUND
400.15 COUNTY SCHOOL SERVICES
400.21 CHILDREN'S INSTIL TUITION FUND
689.01 WESTSIDE UNION SCHOOL DISTRICT
689.06 CO,SCH.SERV.FD.- WESTSIDE UNION
689.07 DEV CTR HDCPD MINOR WESTSIDE UN
717.02 ANTELOPE VALLEY UNION HIGH SCH.
717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY
717,07 ANTELOPE VY.UN.HI.-ELEM SCH FD.
792.04 ANTELOPE VY.JT. COMMUNITY COLL.
792.04 ANTELOPE VY.JT. COMMUNITY COLL.
047.04 Waterworks Dist # 40 ANTELOPE VALLEY
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Waterworks District # 40 ANTELOPE VALLEY
047.04
09814
111112023
40-159
0.005056667
(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
0.202088898
0.000139913
0.029979979
0.172373296
0.005094265
0.001724310
0.001 1 59436
0.063663627
0.023506081
0.001 73530 1
0.003443966
0.001 735301
0.003443966
0.078544296
0.01 0146883
0.00105616't
0.119768497
0.000440095
0.058676905
0.033256500
0.0333331 33
23.9071%
0.0166%
3.5466%
20.3917%
0.6026%
0.2040o/o
O.1372o/o
7.5314%
2.7808%
0.20530/.
04074%
0.2053%
O.4O74o/o
9.2918%
1.2004%
0.1249%
14.1686%
0.0521%
6.9415%
3.9342o/o
3.94330/.
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
0.001 20891 3
0.000000836
0.0001 79340
0.001 031 140
0.000030474
0.00001 031 4
0.000006935
0.000380837
0.00014061 3
0.00001 0380
0.000020601
0.0000 1 0380
0.000020601
0.000469853
0.000060698
0.00000631 7
0.00071 6457
0.000002632
0.000351 006
0.0001 98941
0.0001 99399
-0.001240223
0.000000000
-0.0001 79340
-0.001031 140
0.000000000
-0.00001 031 4
-0.000006935
-0.000380837
-0.0001406't3
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
0.200848675
0.0001 3991 3
0.029800639
0.171342156
0.005094265
0.00'1 713996
0.001 1 52501
0.063282790
0.023365468
0.001 735301
0.003443966
0.001 735301
0.003443966
0.078544296
0.01 01 46883
0.001 0561 61
0.119768497
0.000440095
0.058676905
0.033256500
0.0333331 33
0.000000000 0.0000% 0.005056667 0.000000000 0.000000000
0.005056667 -0.002989402 0.84531 0809
0.002989402
Total 0.84s31 0809 100.0000%
('l) 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 C
Annexation To:
Account No.
TRA:
Effective Date:
Annexation Number:
Wateruvorks District # 40, ACO FUND
Based on their 2022-23 Tax Sharing Ratios
Accnt No. Taxing Agency
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Waterworks District # 40 ACO FUND
051.75
09814
11t1t2023
40-l 59
0.004739650
(1)
Current
Tax Share
(2)=(1)/Total
Percent
(3)
Proposed
Dist Share
(a)=(2).(3)
Alloc of
Dist Share
(s)
Allocation
Adjustments
(6)=(1)+(s)
New
Net Share
1.05 1.20
3.01 7.30
7.31 53.30
68.05 186.01
300.10
400.00
400.01
400.15
400.21
689.01
689.06
689.07
717.02
717.06
717.07
792.04
792.04
0.202088898
0.0001 3991 3
0.029979979
0.172373296
0.005094265
0.001724310
0.001 I 59436
0.063663627
0.023506081
0.003443966
0.078544296
0.01 0146883
0.003443966
0.078544296
0.01 0146883
0.001056161
0.119768497
0.000440095
0.058676905
0.033256500
0.0333331 33
21.71760/.
0.0150%
3.2218%
18.5242o/o
0.54750/o
0.1 853%
0.1246Vo
6.8416%
2.52610/.
0.3701%
8.4408%
1.0904%
0.3701%
8.44080/.
1.0904%
0.1135%
12.8710%
0.04730
6.3057o/o
3.5739%
3.58220/"
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
0.004739650
0.001 029326
0.000000712
0.000152713
0.000877992
0.000025947
0.000008782
0.000005905
0.000324269
0.000119727
0.00001 7541
0.000400064
0.000051 683
0.00001 7541
0.000400064
0.000051 683
0.000005379
0.00061 0039
0.000002241
0.000298870
0.0001 69391
0.0001 69781
0.201032913
0.0001 3991 3
0.029827266
0.171495304
0.00509426s
0.001 71 5528
0.00115353'r
0.063339358
0.023386354
0.003443966
0.078544296
0.0'10146883
0.003443966
0.078544296
0.01 0146883
0.001056161
0.119768497
0.000440095
0.058676905
0.033256500
0.0333331 33
LOS ANGELES COUNry GENERAL
L.A. COUNTY ACCUM CAP OUTLAY
L A COUNry LIBRARY
CONSOL. FIRE PRO.DIST.OF L.A.CO.
L A C FIRE-FFW
ANTELOPE VY CEMETERY DISTRICT
ANTELOPE VY RESOURCE CONSER DIST
CIry-LANCASTER FOXFIELD RP
ANTELOPE VY.-EAST KERN WATER AGY
EDUCATIONAL REV AUGMENTATION FD
EDUCATIONAL AUG FD IMPOUND
COUNry SCHOOL SERVICES
CHILDREN'S INSTIL TUITION FUND
WESTSIDE UNION SCHOOL DISTRICT
CO.SCH.SERV.FD.- WESTSIDE UNION
DEV CTR HDCPD MINOR WESTSIDE UN
ANTELOPE VALLEY UNION HIGH SGH.
CO.SCH.SERV. FD.- ANTELOPE VALLEY
ANTELOPE VY.UN.HI.-ELEM SCH FD.
ANTELOPE VY.JT. COMMUNITY COLL.
ANTELOPE VY.JT. COMMUNIry COLL.
051.75 Waterworks Dist # 40 ACO FUND
-0.001 055985
0.000000000
-0.000152713
-0.000877992
0.000000000
-0.000008782
-0.000005905
-0.000324269
-0.000119727
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
Exempt
0.000000000 0.0000% 0.004739650 0.000000000 0.000000000 0.002545373
0.004739650 -0.00254s373 0.930531386Total 0.930531386 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 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