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 PROPERTY TAX REVENUES RESULTING FROM ANNEXATION OF PROPERTY DESIGNATED AS ANNEXATION 40-164 (4-220), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2024-04, 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 Waterworks 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 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 40-164 (4-220) to the Los Angeles County Waterworks District No. 40, Antelope Valley, is as set forth:
NOW, THEREFORE, BE IT RESOLVED as follows:
1. 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 40-164 (4-220) is approved and accepted.
2. For fiscal years commencing on or after July 1, 2024, 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 40-164 (4-220) shall be allocated to the affected agencies as indicated in the enclosed worksheets (Exhibits C and D).
3. No transfer of property tax revenues other than those specified in paragraph 2 shall be made as a result of Annexation 40-164 (4-220).
4. If 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.
PASSED, APPROVED, AND ADOPTED this day of _ 2024, by
the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
R. Rex Parris, Mayor
City of Lancaster
ATTEST:
Secretary
SHEET 1 OF 2
EXHIBIT "A•
GEOGRAPHIC DESCRIPTION
ANNEXATION NO. 2024-04 TO THE LA COUNTY WATERWORKS
DISTRICT NO.40-04, ANTELOPE VALLEY
THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE CITY OF LANCASTER, IN THE COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, AND IS DESCRIBED AS FOLLOWS:
THOSE PORTIONS OF LOTS 1 AND 2 IN THE NORTHEAST QUARTER OF SECTION 5, TOWNSHIP 7 NORTH, RANGE 12 WEST, SAN BERNARDINO MERIDIAN, IN THE CITY OF LANCASTER, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, MORE PARTICULARLY DESCRIBED AS FOLLOWS:
BEGINNING AT THE SOUTHWESTERLY CORNER OF SAID LOT 1 AND SAID NORTHEAST QUARTER; THENCE NORTHERLY ALONG THE WESTERLY LINES OF SAID LOTS 1 AND 2 AND SAID NORTHEAST QUARTER, NORTH 0'20'25" WEST 2,356.19 FEET;
THENCE NORTH 89'45'52" EAST 600.01 FEET;
THENCE NORTH 0'20'25" WEST 233.83 FEET TO THE SOUTHWESTERLY LINE OF THE LAND DEEDED TO THE STATE OF CALIFORNIA FOR THE ANTELOPE VALLEY FREEWAY IN DEED RECORDED JUNE 26, 1967 AS INSTRUMENT NO. 427, OFFICIAL RECORDS OF SAID COUNTY;
THENCE SOUTHEASTERLY AND SOUTHERLY ALONG THE SOUTHWESTERLY AND WESTERLY LINES OF SAID LAND, THE FOLLOWING SEVEN (7) COURSES:
1. SOUTH 80'59'51" EAST 24.08 FEET;
2. SOUTH 77'39'16" EAST 458.96 FEET;
3. SOUTH 52'08'49" EAST 168.11 FEET;
4. SOUTH 26'50'26" EAST 122.89 FEET;
5. SOUTH 10'35'45" EAST 223.63 FEET;
6. SOUTH 017'42" EAST 1,330.16 FEET;
SOUTH 0'05'37" EAST 728.31 FEET TO THE SOUTHERLY LINE OF SAID LOT 1 AND SAID NORTHEAST QUARTER;
THENCE WESTERLY ALONG SAID SOUTHERLY LINE, NORTH 89'58'34" WEST 1,294.14 FEET TO THE POINT OF BEGINNING.
CONTAINING 3,147,411 SQUARE FEET OR 72.255 ACRES, MORE OR LESS.
Last Update: 1/9/24
O: \4000-4099\4024\ESMT\ANNEXATION\4024LAFCO ANNEX.dwg
•Thienes Engineering, , Inc.
CIVIL ENGINEERING •LAND SURVEYING
14349 FIRESTONE BOULEVARD
CALIFORNIA 90638
PH.(714)521-4811 FAX(714)521-4173
SCALE: 1" = 500' SHEET 2 OF 2
EXHIBIT "B"
PLAT
ANNEXATION NO. 2024-04 TO THE LA COUNTY WATERWORKS
DISTRICT NO. 40-04, ANTELOPE VALLEY T8N R12W
AVENUE G 32 33
E
- L3 05 04
N 89°45'52" E
25TH 600.01'
STREET
WEST N
L T 2 R. .B.M. VALLEY
LINE TABLE 1/4
LINE # BEARING LENGTH 2356.191 1330.16'
L1 1020125 233.83'
L2 S 80'9'1'E 24.08' APN: 3114-011-032 25TH STREET WEST (PROPOSED) APN: 3114-011-031 FREEWAY L3 S 7739'16" E 458.96 SECTION
S 097'42"|E
L4 S 52'08'49" E 168.11' T.7N, R.12W,
S 26°50'26" E 122.89' NORTHE
L5 R.
OT 1 ANTELOPE
L6 S 10'35'45" E 223.63'
N 0°20'25" W
L T 1
AVENUE G-8 728.31' 5 005'37" E
AVENUE (PROPOSED)
G-8 - P.O.B.
N 89'58'34" W 1294.14'
LEGEND:
INDICATES AREA OF SITE
ANNEXATION NO. 2024-04 TO
THE LA COUNTY WATERWORKS
DISTRICT NO.40-04, ANTELOPE VALLEY
STREET STREET W STREET W
CONTAINS: 3,147,411 SQ. FT. OR 72.255 ACRES ‡
AVENUE
P.O.B. POINT OF BEGINNING
15TH
ANTELOPE VALLEY
Last Update: 1/9/24
O: \4000-4099\4024 \EST\ANNEXATION\ 4024LAFCO ANNEX.dwg AVENUE
•Thienes Engineering, Inc.
CIVIL ENGINEERING • LAND SURVEYING
TaI 14349 FIRESTONE BOULEVARD VICINITY MAP
LA MIRADA, CALIFORNIA 90638
PH.(714)521-4811 FAX(714)521-4173
N. T.S
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ANTELOPE VALLEY GENERAL FUND Account No. 047.04
TRA: 05813
Effective Date: 7/1/2024
Annexation Number: 40-164
Waterworks District # 40 GENERAL FUND 0.005013235
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (3) (4) = (2) * (3) (6) = (1) + (5) Current Proposed Alloc of Allocation New
Acent No. Taxing Agency Tax Share Percent Dist Share Dist Share Adjustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0.203509191 20.3509% 0.005013235 0.001020152 -0.001885023 0.201624168
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000140208 0.0140% 0.005013235 0.000000713 -0.001015591 -0.000875383
3.01 L A COUNTY LIBRARY 0.030062405 3.0062% 0.005013235 0.000150720 -0.001023556 0.029038849
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.172373296 17.2373% 0.005013235 0.000864158 -0.000900773 0.171472523
7.31 LA C FIRE-FFW 0.005126851 0.5127% 0.005013235 0.000025713 -0.000040227 0.005086624
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001728826 0.1729% 0.005013235 0.000008678 -0.000137703 0.001591123
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.002172516 0.2173% 0.005013235 0.000010902 -0.000330942 0.001841574
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.001162106 0.1162% 0.005013235 0.000005836 -0.000779819 0.000382287 186.01 CITY-LANCASTER FOXFIELD RP 0.063663627 6.3664% 0.005013235 0.000319171 -0.000642094 0.063021533 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.023560221 2.3560% 0.005013235 0.000118123 -0.000441046 0.023119175 400.00 EDUCATIONAL REV AUGMENTATION FD 0.062675060 6.2675% 0.005013235 0.000314204 Exempt 0.062675060 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.005013235 0.000655860 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001739312 0.1739% 0.005013235 0.000008719 Exempt 0.001739312 400.21 CHILDREN'S INSTIL TUITION FUND 0.003451924 0.3452% 0.005013235 0.000017305 Exempt 0.003451924 529.01 LANCASTER SCHOOL DISTRICT 0.073282725 7.3283% 0.005013235 0.000367383 Exempt 0.073282725 529.06 CO.SCH.SERV.FD.- LANCASTER 0.010843803 1.0844% 0.005013235 0.000054362 Exempt 0.010843803 529.07 DEV CTR HDCPD MINOR LANCASTER 0.001051426 0.1051% 0.005013235 0.000005271 Exempt 0.001051426 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.120044361 12.0044% 0.005013235 0.000601810 Exempt 0.120044361 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000441076 0.0441% 0.005013235 0.000002211 Exempt 0.000441076 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.058812067 5.8812% 0.005013235 0.000294838 Exempt 0.058812067 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.033333133 3.3333% 0.005013235 0.000167106 Exempt 0.033333133 047.04 Waterworks Dist # 40 ANTELOPE VALLEY 0.000000000 0.0000% 0.005013235 0.000000000 0.000000000 0.007196774 Total 1.000000000 100.0000% 0.005013235 -0.007196774 1.000000000 (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 C
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ACO FUND
Account No. 051.75
TRA: 05813
Effective Date: 7/1/2024
Annexation Number: 40-164
Waterworks District # 40, ACO FUND 0.004665271
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (3) (4) = (2) * (3) (6) = (1) + (5) Current Proposed Alloc of Allocation New
Accnt No. Taxing Agency Tax Share Percent Dist Share Dist Share Adjustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0.203509191 20.3509% 0.004665271 0.000949333 -0.001754177 0.201755014
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000140208 0.0140% 0.004665271 0.000000665 -0.000945104 -0.000804896
3.01 L A COUNTY LIBRARY 0.030062405 3.0062% 0.004665271 0.000140260 -0.000952515 0.029109890
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.172373296 17.2373% 0.004665271 0.000804179 -0.000838254 0.171535042
7.31 L A C FIRE-FFW 0.005126851 0.5127% 0.004665271 0.000023929 -0.000037437 0.005089414
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001728826 0.1729% 0.004665271 0.000008076 -0.000128147 0.001600679
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.002172516 0.2173% 0.004665271 0.000010146 -0.000307974 0.001864542
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.001162106 0.1162% 0.004665271 0.000005432 -0.000725695 0.000436411 186.01 CITY-LANCASTER FOXFIELD RP 0.063663627 6.3664% 0.004665271 0.000297019 -0.000597529 0.063066098 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.023560221 2.3560% 0.004665271 0.000109925 -0.000410435 0.023149786 400.00 EDUCATIONAL REV AUGMENTATION FD 0.062675060 6.2675% 0.004665271 0.000292396 Exempt 0.062675060 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0826% 0.004665271 0.000610338 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001739312 0.1739% 0.004665271 0.000008114 Exempt 0.001739312 400.21 CHILDREN'S INSTIL TUITION FUND 0.003451924 0.3452% 0.004665271 0.000016104 Exempt 0.003451924 529.01 LANCASTER SCHOOL DISTRICT 0.073282725 7.3283% 0.004665271 0.000341883 Exempt 0.073282725 529.06 CO.SCH.SERV.FD.- LANCASTER 0.010843803 1.0844% 0.004665271 0.000050589 Exempt 0.010843803 529.07 DEV CTR HDCPD MINOR LANCASTER 0.001051426 0.1051% 0.004665271 0.000004905 Exempt 0.001051426 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.120044361 12.0044% 0.004665271 0.000560039 Exempt 0.120044361 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000441076 0.0441% 0.004665271 0.000002057 Exempt 0.000441076 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.058812067 5.8812% 0.004665271 0.000274374 Exempt 0.058812067 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.033333133 3.3333% 0.004665271 0.000155508 Exempt 0.033333133 051.75 Waterworks Dist # 40 ACO FUND 0.000000000 0.0000% 0.004665271 0.000000000 0.000000000 0.006697267 Total 1.000000000 100.0000% 0.004665271 -0.006697267 1.000000000 (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