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Tax Sharing Resolution for Proposed Annexation No. 14-468 into Los Angeles County Sanitation District No. 14

Lancaster City Council
January 13, 2026

Document
Tax Sharing Resolution for Proposed Annexation No. 14-468 into Los Angeles County Sanitation District No. 14
Meeting
January 13, 2026
Body
Lancaster City Council
Original file
874 KB
Text extracted from the city's file for reading and search. Open the original on cityoflancasterca.primegov.com. That file is the official record.

JOINT RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF LOS ANGELES

ACTING IN BEHALF OF
Los Angeles County General Fund
Los Angeles County Library
Los Angeles County Consolidated Fire Protection District Los Angeles County Waterworks #40 - Antelope Valley
Los Angeles County Waterworks #40 Aco Fund
THE BOARD OF DIRECTORS OF COUNTY SANITATION DISTRICT NO. 14 OF LOS ANGELES

COUNTY, AND THE GOVERNING BODIES OF
Antelope Valley Cemetery District
Antelope Valley Mosquito & Vector Control District
Antelope Valley Resource Conservation District
City of Lancaster
Antelope Valley - East Kern Water Agency

APPROVING AND ACCEPTING NEGOTIATED EXCHANGE OF PROPERTY TAX REVENUES RESULTING FROM ANNEXATION TO COUNTY SANITATION DISTRICT NO. 14. "ANNEXATION NO. 468"
WHEREAS. pursuant to Section 99 and 99.01 of the Revenue and Taxation Code. prior to the effective date of any jurisdictional change which will result in a special district providing a new service. the governing bodies of all local agencies that receive an apportionment of the property tax from the area must determine the amount of property tax revenues from the annual tax increment to be exchanged between the affected agencies and approve and accept the negotiated exchange of property tax revenues by resolution; and
WHEREAS the governing bodies of the agencies signatory hereto have made determinations of the amount of property tax revenues from the annual tax increments to be exchanged as a result of the annexation to County Sanitation District No. 14 entitled Annexation No. 468:

NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS:

1. The negotiated exchange of property tax revenues resulting from the annexation of territory to County Sanitation District No. 14 in the annexation entitled Annexation No. +68 is approved and accepted.

For each fiscal year commencing on and after July 1, 2025, or after the effective date of this jurisdictional change, whichever is later, the County Auditor shall transfer to County Sanitation District No. 14 a total of 0.3218533 percent of the annual tax increment attributable to the land area encompassed within Annexation No. 468 as shown on the attached Worksheet.

3. No additional transfer of property tax revenues shall be made from any other tax agencies to County Sanitation District No. 14 as a result of annexation entitled Annexation No. +68.

4. No transfer of property tax increments from properties within a community redevelopment project, which are legally committed to a Community Redevelopment Agency, shall be made during the period that such tax increment is legally committed for repayment of the redevelopment project costs.

5. If at any time after the effective date of this 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.

The foregoing resolution was adopted by the Board of Supervisors of the County of Los Angeles. the Board of Directors of County Sanitation District No. 14 of Los Angeles County, and the governing bodies of Antelope Valley Cemetery District, Antelope Valley Mosquito & Vector Control District.

Antelope Valley Resource Conservation District. City of Lancaster, and Antelope Valley - East Kern Water Agency, signatory hereto.

CITY OF LANCASTER

SIGNATURE
ATTEST: PRINT NAME AND TITLE
Secretary Date
(SIGNED IN COUNTERPART)
AUDITOR ACAFANO3 PROPERTY TAX TRANSFER RESOLUTION WORKSHEET PREPARED 06/03/2025 PAGE FISCAL YEAR 2024-2025
ANNEXATION TO: CO. SANITATION DIST. NO 14 DEBT S.

ACCOUNT NUMBER: 066.45
02417
PRESTON AMBER: 07/01/2025
14-468 PROJECT NAME: ANNEXATION 14-468
DISTRICT SHARE: 0.005992260

CURRENT PROPOSED ALLOCATED
ACCOUNT# TAXING AGENCY TAX SHARE PERCENT DIST SHARE SHARE ADJUSTMENTS NET SHARE - - -
001.05 LOS ANGELES COUNTY GENERAL 0.235088312 23.5100 % 0. 005992260 0.001408722 -0.001446607 0.233641705 001.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000141586 0. 0141% 0.005992260 0. 000000848 0. 000000000 0. 000141586 003.01 L A COUNTY LIBRARY 0.025710347 2.5710 % 0.005992260 0. 000154063 -0. 000154063 0. 025556284 007.30 CONSOL. FIRE PRO. DIST.OF L.A.CO. 0.170632718 17.0632 % 0.005992260 0.001022475 - 0. 001022475 0.169610243 007.31 LAC FIRE FFW 0. 006180950 0. 6180 % 0. 005992260 0. 000037037 0. 000000000 0. 006180950 047.04 LA CO WATERWORKS #40 ANTELOPE VY 0. 007399360 0.7399% 0.005992260 0. 000044338 -0. 000044338 0. 007355022 051.75 L A CO WATER WKS NO 40 ACO FUND 0. 005656935 0.5656 0.005992260 0. 000033897 -C.C00033897 0. 005623038 053.30 ANTELOPE VY CEMETERY DISTRICT 0. 001191946 0. 1191 0.005992260 0. 000007142 0. 000007142 0. 001184804 061.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0.001483408 0.1483 0.005992260 0.000008888 0. 000008888 0.001474520 068.05 ANTELOPE VY RESOURCE CONSER DIST 0.000815499 0. 0815 0. 005992260 0. 000004886 - 0. 000004886 0. 000810613 186.01 CITY-LANCASTER TD #1 0. 066107188 6.6107 0.005992260 0. 000396131 -0. 000396131 0. 065711057 300.10 ANTELOPE VY. - EAST KERN WATER AGY 0. 016706040 1.6706 % 0.005992260 0.000100106 6. 000100106 0.016605934 400.00 EDUCATIONAL REV AUGMENTATION FD 0. 065302683 6.5302 alo 0. 005992260 0.000391310 EXEMPT 0. 065302683 400.01 EDUCATIONAL AUG FD IMPOUND 0.132634057 13.2634 sio 0.005992260 0. 000794771 EXEMPT 0. 132634057 400.15 COUNTY SCHOOL SERVICES 0.001522548 0. 1522 0.005992260 0. 000009123 EXEMPT 0. 001522548 400.21 CHILDREN'S INSTIL TUITION FUND 0. 003026361 0.3026 % 0.005992260 0. 000018134 EXEMPT 0. 003026361 689.01 WESTSIDE UNION SCHOOL DISTRICT 0.094806698 EXEMPT 0. 094806698 689.06 CO. SCH. SERV. FD. - WESTSIDE UNION 0.008819562 0.8819 dio 0. 005992260 0. 000052849 EXEMPT 0. 008819563 689.07 DEV CTR HDCPD MINOR WESTSIDE UN 0. 000915439 0.0915 % 0. 005992260 0. 000005485 EXEMPT 0. 000915439 AUDITOR ACAPANOS PROPERTY TAX TRANSFER RESOBUTION WORKSHEET PREPARED 06/03/2025 PAGE FISCAL YEAR 2024-2025
ANNEXATION NUMBER: 14 468 PROJECT NAME: ANNEXATION 14-468 TRA: 02417

CURRENT PROPOSED ALLOCATED
ACCOUNT # TAKING AGENCY TAX SHARE PERCENT DIST SHARE SHARE ADJUSTMENTS NET SHARE ------
717.02 ANTELOPE VALLEY UNTON HIGH SCH. 0. 084241687 EXEMPT 0. 084241687 717.06 CO. SCH. SEPV FD. ANTELOPE VALLEY 0.000352665 EXEMPT 0. 000352665 717.07 ANTELOPE VY .UN.HI. - ELEM SCH FD. 0. 041271637 4.1271% 0.005992260 0. 000247310 EXEMPT 0. 041271637 792.04 ANTELOPE VY.JT. COMMUNITY COLL. 0.029992374 2.9992 % 0.005992260 0.000179722 EXEMPT 0.029992374 ***066.45 CO. SANITATION DIST NO 14 DEBT S. 0. 000000000 -----
TOTAL: 1.000000000 100.0000 € 0. 005992260 -0. 003218533 1. 000000000 E1/2, E1/2,
NE 1/4, SW/14, T.M. NO. ANTO WY 54274, WAVEJ
SEC. 22, T7N, M.B. FREER WY 1290/ 54 - 60
R13W, S.B.M. CITY OF LANCASTER
SW114, SEC. 22, 298 65TH ST
325 10-31-2005 Z WAVE J-12 60TH ST W
01-15-2009 65TH 70TH ST W
AVE
L3
L4 WAVE J-12

W AVE K

CITY OF LANCASTER
ANNEX NO. 468
WAVE K-4
10-25-2010
W1/2, SE 1/4, E1/2, SE 1/4,
SW/14, SEC. 22, SW/14, SEC. 22,
T7N, R13W, T7N, R13W,
S.B.M. S.B.M. VICINITY MAP

NO SCALE
APN 3203-018-110 SE1/4g 22g COURSE DATA
T7N, R13W, S.B.M. 658.78
0002135 1327.86
N 89°54'25" E 329.05'
N89°54251E 329.05'
1327.46'
T7N, R13W, S.B.M.

W AVE K

POINT OF PROPOSF
06-21-2018 BEGINNING 160 320
Feet
SEC. 27. T7N, R13W, S.B.M.

COUNTY SANITATION DISTRICT NO. 14
Annexation No. 468 shown thus OF LOS ANGELES COUNTY. CA "FOR TAX ASSESSMENT OFFICE OF CHIEF ENGINEER

CHIEF ENGINEER & GENERAL MANAGER
PURPOSES ONLY " to Annexation No. 468 shown thus
ANNEX. NO. ANNEXATION NO. 468
CAMS Con trine. OP Cy Boundary Prior Annexations shown thus (RECORDING DATE) COUNTY SANITATION DISTRICT NO. 14
Annexeir Lay and Distic Layer Area of Annexation 20.068 Acres Recorded:

RipPlanningiPropertyManagement/Annexations/Annex_G/SIProjects114_468, mxdl EAOUNE 4, 2025

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