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 COUNTY SANITATION DISTRICT NO. 14 OF
LOS ANGELES COUNTY, 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 40-166 (4-222), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2024-01, 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 County Sanitation District No. 14, 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 that the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation proposal identified as Annexation 40-166 (4-222) to the Los Angeles County Waterworks District No. 40, Antelope Valley, is as set forth herein.
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, together with the Antelope Valley Cemetery District, the Antelope Valley Mosquito and Vector Control
District, Los Angeles County Sanitation District No. 14, the Antelope Valley Resource Conservation District, the City of Lancaster, and the Antelope Valley-East Kern Water Agency, have determined that the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation proposal identified as Annexation 40-166 (4-222) is approved and accepted.
2. For fiscal years commencing on or after July 1, 2025, 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 40-166 (4-222) 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 40-166 (4-222).
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.
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PASSED, APPROVED, AND ADOPTED this _ day of - 2025,
by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
R. Rex Parris, Mayor
City of Lancaster
ATTEST:
Secretary
EXHIBIT 'A'
ANNEXATION No. 2024-01 TO LOS ANGELES
COUNTY WATERWORKS DISTRICT 40,
ANTELOPE VALLEY
GEOGRAPHIC DESCRIPTION
IIM 62321
THAT PORTION OF SAID LAND DESCRIBED AS FOLLOWS:
POINT OF BEGINNING AT THE CENTER OF SECTION 18, TOWNSHIP 7N, RANGE 11W, S.B.M.; THENCE NORTHERLY ALONG THE WEST LINE OF SAID NORTH 1/4 OF SECTION 18, T7N, R11W, S.B.M A DISTANCE OF O FEET TO THE TRUE POINT OF BEGINNING; THENCE THE FOLLOWING NUMBERED COURSES:
LEAVING THE SAID LINE NORTH 00'21'21" WEST, 1304.84 FEET; NORTH 89'07'48" EAST, 665.43 FEET;
SOUTH 00'21'59" EAST, 1303.45 FEET;
SOUTH 89°00'36" WEST, 665.68 FEET TO THE TRUE POINT OF BEGINNING.
CONTAINING: 867,937 SQUARE FEET, OR 19.9 ACRES, MORE OR LESS APN 3150-024-008, 009, 019, 020, AND 021
ITM 62478
THAT PORTION OF SAID LAND DESCRIBED AS FOLLOWS:
POINT OF BEGINNING AT THE NORTH ‡ CORNER SECTION 17, TOWNSHIP 7N, RANGE 11W, S.B.M.; THENCE EASTERLY ALONG THE NORTH LINE OF SAID NORTH EAST OF SECTION 17, T7N, R11W, S.B.M A DISTANCE OF O FEET TO THE TRUE POINT OF BEGINNING; THENCE THE FOLLOWING NUMBERED COURSES:
1) LEAVING THE SAID LINE NORTH 89°07'28" EAST, 335.48 FEET; 2) SOUTH 00'13'53" EAST, 20.00 FEET;
3) NORTH 89°07'28" WEST, 333.73 FEET;
4) SOUTH 00'15'37" EAST, 1278.86 FEET;
5) SOUTH 89'17'08" WEST, 669.18 FEET;
6) NORTH 00'15'37" WEST, 1296.98 FEET TO THE TRUE POINT OF BEGINNING.
CONTAINING: 861,844 SQUARE FEET, OR 19.8 ACRES, MORE OR LESS.
APN 3150-003-001 AND 3150-003-002
SCALE:
D & D ENGINEERING, INC. EXHIBIT "A" NoNe
ANNEXATION NO. 2024-01 DATE:
119 W HYDE PARK BLVD
INGLEWOOD, CA 90302 TO LOS ANGELES COUNTY 5/7/2024
Phone: 424-351-6800
WATERWORKS DISTRICT 40, SHT NO.:
ANTELOPE VALLEY 1 OF 1
CAVE I E AVE I
2OTH ST E UNINCORPORATED
SPAHN LANE
36TH ST E
ROBINSON DR E AVE d : ANNEX NO
RIM CT 2024-01
25TH ST E
E AVENUE H-10 CITY OF LANCASTER
35TH e|AVE K I AVE K
AVE H-13
• EL ST
MAYS UNINCORPORATED
STADIUM LANE
DRYSDALE DR
2340 JACKSON
E AVENUE H-14
SONTERA AVE 26TH ST E 30TH ST E ST C
MCCOVEY CT 1 201H 57 K SOTH ST E
AHN LN •
CIMMARON ST COOPERSTOWN AVE
CALICO MAYS ST
CITY OF PALMDALE
KOUFAX DR -
STADIUM CT - COURSE? VICINITY MAP
- EL RiO ST •COBB ST
NOT TO SCALE
EAST AVENUE L
AVOCA ST
POINT OF BEGINNING/ТРОВ TTM 62321 COURSE TABLE
MORA CT 35TH ST EAST/AVENUE I
BISCAY AVE - N 1/4 SEC 17, T7N, R11W COURSES BEARING DISTANCE COURSE N 00°2121'W
HIM0Z4/0 COURSE 1 1304.84
HALMA ST 19.8 AC
COURSE 2 N 89°0748 E 665.43
REGAL CT APN 3150-003-001
COURSE 3 S002159E 1303.45
E KETTERING ST
COURSE 2 •E KETTERING ST COURSE 4 S89003M
GLORIOSA LN- 665.68
E KILDARE ST: TTM62321
19.9 AC OURSE APN 3150-003-002-
LANGHORN ST TTM 62478 COURSE TABLE
COURSES BEARING DISTANCE
APN 3150-024-009
LANDFORD ST- APN 3150-024-008 COURSE 1 N 880728 E 335.48' - LESUE CT
LICHICAP ST -APN 3150-024-019 - WARREN CT COURSE 2 5003353E
20.00'
23RD ST APN 3150-024-021 • JEFFERSON CT
•APN 3150-024-020 -SARAH LN COURSE 3 N 89°0728' W 333.73 E LANCASTER BLVO COURSE 4
COURSE 4 S 00°15'37" E 1278.86
LINGARD ST - LINGARD ST
POINT OF BEGINNING/TOB - AVENUE UNDA COURSE 5 5891708 669.18 25TH ST EAST/LANCASTER BLVD E LINGARD ST - VIA 'DE FLORES NEWGROVE ST CENTER SEC 18, T7N. RITW COURSE 6 N01537W 1296.98' LEGEND
D&D ENGINEERING, INC. EXHIBIT "8" 5 = 800°
PROPOSED WWD 40 ANNEXATION 800 800 1600 ANNEXATION NO. 2024-01 NO. 2024-01 119 W. HYDE PARK BLVD SATES
INGLEWOOD, CA 9030 TO LOS ANGELES COUNTY 5/7/2024
scale 1"= 800' feel
EXISTING WWD 40 BOUNDARY Phone 124-351-6800
WATERWORKS DISTRICT 40
ANTELOPE VALLEY
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ANTELOPE VALLEY GENERAL FUND Account No. 047.04
TRA: 05870
Effective Date: 7/1/2025
Annexation Number: 40-166
Waterworks District # 40 GENERAL FUND 0.005013235
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (3) (4) = (2) * (3) (5) (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 0.245569615 12.0102% 0.005013235 0.000602003 -0.001027966 0.244541649
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112884 0.0055% 0.005013235 0.000000287 -0.000482549 -0.000369665
3.01 L A COUNTY LIBRARY 0.023074676 1.1285% 0.005013235 0.000056586 -0.000485573 0.022589103
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.173609386 8.4908% 0.005013235 0.000425676 -0.000444776 0.173164610
7.31 L A C FIRE-FFW 0.006090809 0.2979% 0.005013235 0.000014944 -0.000083437 0.006007372
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001346200 0.0658% 0.005013235 0.000003311 -0.000163505 0.001182695
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.001690858 0.0827% 0.005013235 0.000004156 -0.002677234 -0.000986376
66.45 CO SANIT DIST NO 14 OPERATING 0.026580530 1.3000% 0.005013235 0.000065182 -0.000382707 0.026197823
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.000935660 0.0458% 0.005013235 0.000002305 -0.002930967 -0.001995307 186.01 CITY-LANCASTER TD #1 RP 6 0.063636425 3.1123% 0.005013235 0.000156038 -0.003084700 0.060551725 300.10 ANTELOPE VY.-EAST KERN WATER AGY 1.063636425 52.0200% 0.005013235 0.002607896 -0.002772816 1.060863609 400.00 EDUCATIONAL REV AUGMENTATION FD 0.065863278 3.2212% 0.005013235 0.000161487 Exempt 0.065863278 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 6.3984% 0.005013235 0.000320766 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001400525 0.0685% 0.005013235 0.000003433 Exempt
0.001400525
400.21 CHILDREN'S INSTIL TUITION FUND 0.002779558 0.1359% 0.005013235 0.000006815 Exempt 0.002779558 464.01 EASTSIDE UNION SCHOOL DISTRICT 0.054943149 2.6871% 0.005013235 0.000134712 Exempt 0.054943149 464.06 CO.SCH.SERV.FD.- EASTSIDE UNION 0.010525309 0.5148% 0.005013235 0.000025806 Exempt 0.010525309 464.07 DEV CTR HDCPD MINOR EASTSIDE UN 0.000834184 0.0408% 0.005013235 0.000002045 Exempt 0.000834184 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.096661062 4.7275% 0.005013235 0.000236999 Exempt 0.096661062 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000355165 0.0174% 0.005013235 0.000000870 Exempt 0.000355165 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.047356090 2.3161% 0.005013235 0.000116110 Exempt 0.047356090 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.026840144 1.3127% 0.005013235 0.000065808 Exempt 0.026840144 047.04 Waterworks Dist # 40 ANTELOPE VALLEY 0.000000000 0.0000% 0.005013235 0.000000000 0.000000000 0.014536230 Total 2.044667798 100.0000% 0.005013235 -0.014536230 2.044667798 (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: 05870
Effective Date: 7/1/2025
Annexation Number: 40-166
Waterworks District # 40, ACO FUND 0.004665271
Based on their 2023-24 Tax Sharing Ratios
(1) (2) = (1) / Total (3) (4) = (2) * (3) (5) (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 0.245569615 8.1920% 0.004665271 0.000382078 -0.000652463 0.244917152
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112884 0.0038% 0.004665271 0.000000186 -0.000306307 -0.000193423
3.01 LA COUNTY LIBRARY 0.023074676 0.7698% 0.004665271 0.000035922 -0.000308227 0.022766449
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.173609386 5.7915% 0.004665271 0.000270199 -0.000282331
0.173327055
7.31 L A C FIRE-FFW 0.006090809 0.2032% 0.004665271
0.000009490 -0.000052974 0.006037835
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001346200 0.0449% 0.004665271 0.000002106 -0.000103796 0.001242404
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.001690858 0.0564% 0.004665271 0.000002642 -0.001699369 -0.000008511
66.45 CO SANIT DIST NO 14 OPERATING 0.026580530 0.8867% 0.004665271 0.000041378 -0.000242929 0.026337601
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.000935660 0.0312% 0.004665271 0.000001467 -0.001860420 -0.000924760
186.01 CITY-LANCASTER TD #1 RP 6 0.063636425 2.1229% 0.004665271
0.000099048 -0.001958001 0.061678424
300.10 ANTELOPE VY.-EAST KERN WATER AGY 1.063636425 35.4821% 0.004665271 0.001655349 -0.001760031 1.061876394 400.00 EDUCATIONAL REV AUGMENTATION FD 0.065863278 2.1972% 0.004665271 0.000102503 Exempt 0.065863278 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 4.3643% 0.004665271 0.000203604 Exempt 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001400525 0.0467% 0.004665271 0.000002179 Exempt
0.001400525
400.21 CHILDREN'S INSTIL TUITION FUND 0.002779558 0.0927% 0.004665271 0.000004325 Exempt 0.002779558 464.01 EASTSIDE UNION SCHOOL DISTRICT 0.054943149 1.8329% 0.004665271 0.000085508 Exempt 0.054943149 464.06 CO.SCH.SERV.FD.- EASTSIDE UNION 0.010525309 0.3511% 0.004665271 0.000016380 Exempt 0.010525309 464.07 DEV CTR HDCPD MINOR EASTSIDE UN 0.000834184 0.0278% 0.004665271 0.000001298 Exempt 0.000834184 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.096661062 3.2245% 0.004665271 0.000150433 Exempt 0.096661062 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000355165 0.0118% 0.004665271 0.000000552 Exempt 0.000355165 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 1.000355165 33.3711% 0.004665271 0.001556853 Exempt 1.000355165 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.026840144 0.8954% 0.004665271 0.000041771 Exempt 0.026840144 051.75 Waterworks Dist # 40 ACO FUND 0.000000000 0.0000% 0.004665271 0.000000000 0.000000000 0.009226848 Total 2.997666873 100.0000% 0.004665271 -0.009226848
2.997666873
(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