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 40-165 (4-221), LOCAL AGENCY FORMATION COMMISSION DESIGNATION 2024-05, 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 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 that the amount of property tax revenue to be exchanged between their respective agencies as a result of the annexation proposal identified as Annexation 40-165 (4-221) 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, 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 40-165 (4-221) is approved and accepted.
For fiscal years commencing on or after July 1, 2025, or the July 1 after the ettective date of this jurisdictional change, whichever is later, the property tax revenue increment generated from the area within Annexation 40-165 (4-221) 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 40-165 (4-221).
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.
11 / /
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. 2024-05
TO LOS ANGELES COUNTY WATERWORKS DISTRICT 40,
ANTELOPE VALLEY
NORTH, RANGE 12 WET, SAN EARN ASAND MEDIAN, IN THE CITY OF ANASTER, COUNTY OF
LOS ANGELES, STATE OF CALIFONRIA, ACCORDING TO THE OFFICIAL PLAT OF SAID LAND APPROVED BY NORTH HALF OF SAID LA ON UNE 19, 1856 EXCEPT THE WEST HALF OF SAID LAND, ALSO EXCEPT THE CONTAINING 10.05 ACRES MORE OR LESS.
SEE EXHIBIT "B' ATTACHED HERETO AND BY THIS REFERENCE MADE A PART HEREOF.
PREPARED BY: OMEGA ENGINEERING CONSULTANTS, INC.
3/7/2024
DATE
=
*
SAT OF CALFPORAL
OF
EXHIBIT "B"
LAFCO DESIGNATION NO. 2024-05
APN: 3118-206-014
W AVENUE G (N 892610" # 332.89)
14 SIERRA HWY RAILROAD APN: 3118-206-040
SITE APN: 3118-206-060
W AVENUE H
30TH ST W 20TH ST N 15TH ST W 10TH ST W
VICINITY MAP
NO SCALE W AVENUE! APN: 3118-206-059
100
APN: 3118-206-061
LEGEND
STREET CENTERLINE
R/W RIGHT OF WAY
LOT LINE
ANNEXATION BOUNDARY
(N 007317" W 131457) (N 007333" | 1315.92') APN: 3118-206-026 11 RECORD DATA PER C.S.B. 831-1
APN: 3118-206-022
() MEASURED PER SURVEY BY OMEGA LAND
SURVEYNG. DATED 01/27/2024.
LEGAL DESCRIPTION
THE CITY OF LANCASTER, COUNTY OF LOS ANGELES, STATE OF CALIFORNIA, ACCORDING TO THE OFFICIAL PLAT OF SAID LAND APPROVED BY THE APN: 3118-206-021 APN: 3118-206-027 SURVEYOR GENERAL ON JUNE 19, 1856.
EXCEPT THE WEST HALF OF SAID LAND.
ALSO EXCEPT THE NORTH ONE HALF OF SAID LAND. RAI
AREAS [N 8971'55" WJ 333.01'
PARCEL 437,850 SF (10.05 AC) W AVENUE H
R/W
BASIS OF BEARINGS
THE CENTERLINE OF W AVENUE H, AS SHOWN ON C.S.B. 831-1, SAID BEARING BEING "N 8971'55" W"
LAND
ESSIONAL
ROF 9169 MEGA
Assesor's Parcel Numbers): 3118-006-024 * 3/76024 * ENGINEERING CONSULTANTS Section 4, Township T7N and Range R12W NATE OF CAL FOREIG 4320 VIEWRIDGE AVE. SUITE C SAN DIEGO, CA 92123
Date Exhibit Prepared: March 7, 2024 PH: (858) 634-8620 FAX: (858)-634-8627
PROPERTY TAX TRANSFER RESOLUTION WORKSHEET
Annexation To: Waterworks District # 40 ANTELOPE VALLEY GENERAL FUND Account No.
TRA: 04810
Effective Date: 7/1/2025
Annexation Number:
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
Accnt No. Taxing Agency Tax Share Percent Dist Share Dist Share Adjustments Net Share
1.05 LOS ANGELES COUNTY GENERAL 0.195742738 19.5743% 0.005013235 0.000981214 -0.001871217 0.193871521
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000139011 0.0139% 0.005013235 0.000000707 -0.001039521 -0.000900510
3.01 LA COUNTY LIBRARY 0.029822638 2.9823% 0.005013235 0.000149518 -0.001047429 0.028775209
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.177387456 17.7387% 0.005013235 0.000889296 -0.000924788 0.176462668
7.31 L A C FIRE-FFW 0.004919204 0.4919% 0.005013235 0.000024672 -0.000039082 0.004880122
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001716278 0.1716% 0.005013235 0.000008615 -0.000136771 0.001579507
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.002156112 0.2156% 0.005013235 0.000010820 -0.000334838 0.001821274
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.001153795 0.1154% 0.005013235 0.000005795 -0.000789902 0.000363893 186.01 CITY-LANCASTER FOXFIELD RP 0.066107188 6.6107% 0.005013235 0.000331421 -0.000658304 0.065448884 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.023403201 2.3403% 0.005013235 0.000117336 -0.000444219 0.022958982 400.00 EDUCATIONAL REV AUGMENTATION FD 0.063476638 6.3477% 0.005013235 0.000318223 Exempt 0.063476638 400.01 EDUCATIONAL AUG FD IMPOUND 0.133002157 13.3002% 0.005013235 0.000666771 Exempt 0.133002157 400.15 COUNTY SCHOOL SERVICES 0.001727533 0.1728% 0.005013235 0.000008660 Exempt 0.001727533 400.21 CHILDREN'S INSTIL TUITION FUND 0.003428527 0.3429% 0.005013235 0.000017188 Exempt 0.003428527 529.01 LANCASTER SCHOOL DISTRICT 0.072792689 7.2793% 0.005013235 0.000364926 Exempt 0.072792689 529.06 CO.SCH.SERV.FD.- LANCASTER 0.010770856 1.0771% 0.005013235 0.000053996 Exempt 0.010770856 529.07 DEV CTR HDCPD MINOR LANCASTER 0.001043849 0.1044% 0.005013235 0.000005233 Exempt 0.001043849 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.119242716 11.9243% 0.005013235 0.000597791 Exempt 0.119242716 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000438518 0.0439% 0.005013235 0.000002198 Exempt 0.000438518 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.058418910 5.8419% 0.005013235 0.000292867 Exempt 0.058418910 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.033109986 3.3110% 0.005013235 0.000165988 Exempt 0.033109986 047.04 Waterworks Dist # 40 ANTELOPE VALLEY 0.000000000 0.0000% 0.005013235 0.000000000 0.000000000 0.007286071 Total 1.000000000 100.0000% 0.005013235 -0.007286071 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: 04810
Effective Date: 711/2025
Annexation Number: 40-165
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. 195742738 19.5743% 0.004665271 0.000913105 -0.001741335 0.194001403
1.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000139011 0.0139% 0.004665271 0.000000659 -0.000967371 -0.000828360
3.01 L A COUNTY LIBRARY 0.029822638 2.9823% 0.004665271 0.000139141 -0.000974729 0.028847909
7.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.177387456 17.7387% 0.004665271 0.000827571 -0.000860600 0.176526856
7.31 L A C FIRE-FFW 0.004919204 0.4919% 0.004665271 0.000022960 -0.000036370 0.004882834
53.30 ANTELOPE VY CEMETERY DISTRICT 0.001716278 0.1716% 0.004665271 0.000008017 -0.000127279 0.001588999
61.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.002156112 0.2156% 0.004665271 0.000010069 -0.000311597 0.001844515
68.05 ANTELOPE VY RESOURCE CONSER DIST 0.001153795 0.1154% 0.004665271 0.000005393 -0.000735077 0.000418718 186.01 CITY-LANCASTER FOXFIELD RP 0.066107188 6.6107% 0.004665271 0.000308418 -0.000612612 0.065494576 300.10 ANTELOPE VY.-EAST KERN WATER AGY 0.023403201 2.3403% 0.004665271 0.000109193 -0.000413387 0.022989814 400.00 EDUCATIONAL REV AUGMENTATION FD 0.063476638 6.3477% 0.004665271 0.000296135 Exempt 0.063476638 400.01 EDUCATIONAL AUG FD IMPOUND 0.133002157 13.3002% 0.004665271 0.000620491 Exempt 0.133002157 400.15 COUNTY SCHOOL SERVICES 0.001727533 0.1728% 0.004665271 0.000008059 Exempt 0.001727533 400.21 CHILDREN'S INSTIL TUITION FUND 0.003428527 0.3429% 0.004665271 0.000015995 Exempt 0.003428527 529.01 LANCASTER SCHOOL DISTRICT 0.072792689 7.2793% 0.004665271 0.000339597 Exempt 0.072792689 529.06 CO.SCH.SERV.FD.- LANCASTER 0.010770856 1.0771% 0.004665271 0.000050248 Exempt 0.010770856 529.07 DEV CTR HDCPD MINOR LANCASTER 0.001043849 0.1044% 0.004665271 0.000004869 Exempt 0.001043849 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.119242716 11.9243% 0.004665271 0.000556299 Exempt 0.119242716 717.06 CO.SCH.SERV.FD.- ANTELOPE VALLEY 0.000438518 0.0439% 0.004665271 0.000002045 Exempt 0.000438518 717.07 ANTELOPE VY.UN.HI.-ELEM SCH FD. 0.058418910 5.8419% 0.004665271 0.000272540 Exempt 0.058418910 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.033109986 3.3110% 0.004665271 0.000154467 Exempt 0.033109986 051.75 Waterworks Dist # 40 ACO FUND 0.000000000 0.0000% 0.004665271 0.000000000 0.000000000 0.006780357 Total 1.000000000 100.0000% 0.004665271 -0.006780357 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