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Tax Sharing Resolution for Proposed Annexation No. 14-462 into Los Angeles County Sanitation District No. 14

Lancaster City Council
June 9, 2026

Document
Tax Sharing Resolution for Proposed Annexation No. 14-462 into Los Angeles County Sanitation District No. 14
Meeting
June 9, 2026
Body
Lancaster City Council
Original file
1.6 MB
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. 462"
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. 462; 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. +62 is approved and accepted.

2. 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 0.3355641 percent of the annual tax increment attributable to the land area encompassed within Annexation No. 462 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. +62.

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 03/26/2026 PAGE FISCAL YEAR 2025-2026
ANNEXATION TO: CO. SANITATION DIST. NO 14 DEBT S.

ACCOUNT NUMBER: 066.45
05725
07/01/2026
14-462 PROJECT NAME: ANNEXATION 14-462
DISTRICT SHARE: 0. 006000593

CURRENT PROPOSED ALLOCATED
ACCOUNT # TAXING AGENCY TAX SHARE PERCENT DIST SHARE SHARE ADJUSTMENTS NET SHARE --------- --
001.05 LOS ANGELES COUNTY GENERAL 0. 248744745 24.8756 % 0.006000593 0.001492625 -0.001529546 0. 247215199 001.20 L.A. COUNTY ACCUM CAP OUTLAY 0.000112414 0.0112 % 0. 006000593 0.000000674 0.000000000 0.000112414 003.01 L A COUNTY LIBRARY 0.022944130 2.2944 % 0.006000593 0. 000137678 -0.000137678 0.022806452 007.30 CONSOL. FIRE PRO.DIST.OF L.A.CO. 0.172827524 17.2827 % 0.006000593 0. 001037067 -0.001037067 0.171790457 007.31 LA C FIRE-FEW 0. 006040577 0.6040 % 0. 006000593 0.000036247 0. 000000000 0. 006040577 047.04 LA CO WATERWORKS #40 ANTELOPE VY 0. 012496103 1.2496% 0.006000593 0.000074984 -0.000074984 0. 012421119 051.75 L A CO WATER WKS NO 40 ACO FUND 0.009553239 0.9553 0. 006000593 0. 000057325 -0.000057325 0.009495914 053.30 ANTELOPE VY CEMETERY DISTRICT 0.001338947 -0.000008034 0.001330913 061.05 ANTELOPE VLY MOSQ & VECTOR CONTR 0. 001681770 0.1681 % 0.006000593 0.000010091 -0.000010091 0.001671679 068.05 ANTELOPE VY RESOURCE CONSER DIST 0.000931419 0.0931 0.006000593 0. 000005589 -0.000005589 0.000925830 186.01 CITY LANCASTER AMARGOSA 0.063663627 6.3663 0.006000593 0.000382019 -0.000382019 0. 063281608 300.10 ANTELOPE VY. -EAST KERN WATER AGY 0.018882906 -0.000113308 0. 018769598 400.00 EDUCATIONAL REV AUGMENTATION FD 0.067110093 6.7110 % 0.006000593 0. 000402700 EXEMPT 0.067110093 400.01 EDUCATIONAL AUG FD IMPOUND 0.130825866 13.0825 % 0.006000593 0.000785032 EXEMPT 0.130825866 400.15 COUNTY SCHOOL SERVICES 0.001393987 0.1393 % 0.006000593 0. 000008364 EXEMPT 0.001393987 400.21 CHILDREN'S INSTIL TUITION FUND 0.002766627 0.2766 0.006000593 0.000016601 EXEMPT 0.002766627 529.01 LANCASTER SCHOOL DISTRICT 0.058734234 5.8734 0. 006000593 0.000352440 EXEMPT 0.058734234 529.06 CO. SCH. SERV. ED. - LANCASTER 0.008691007 0.8691 0.006000593 0.000052151 EXEMPT 0.008691007 529.07 DEV CTR HDCPD MINOR LANCASTER 0.000842676 0.0842 % 0. 006000593 0. 000005056 EXEMPT 0.000842676 AUDITOR ACAFAN03 PROPERTY TAX TRANSFER RESOLUTION WORKSHEET PREPARED 03/26/2026 PAGE FISCAL YEAR 2025-2026
ANNEXATION NUMBER: 14-462 PROJECT NAME: ANNEXATION 14-462 TRA: 05725

CURRENT PROPOSED ALLOCATED
ACCOUNT # TAXING AGENCY TAX SHARE PERCENT SHARE SHARE ADJUSTMENTS NET SHARE 717.02 ANTELOPE VALLEY UNION HIGH SCH. 0.096212556 9.6212 % 0.006000593 0.000577332 EXEMPT 0.096212556 CO. SCH. SERV. FD. - ANTELOPE VALLEY 0.000353511 0. 006000593 0.000002121 0. 000353511 ANTELOPE VY. UN. HI. - ELEM SCH FD. 0.047136383 0. 006000593 0.000282846 EXEMPT 0. 047136383 ANTELOPE VY.JT. COMMUNITY COLL. 0.026715659 0. 006000593 0. 000160309 0.026715659 ***066.45 CO. SANITATION DIST.NO 14 DEBT S. 0. 000000000 0.0000 % 0.006000593 0.000000000 0. 000000000 0.003355641 TOTAL: 1.000000000 100.0000 % 0.006000593 -0.003355641 1.000000000 SE1/4g SEC. 34g SW1/4g SEC. 35
N'LY LINE S'LY 1740' WAVENUEL-8 E AVENUE L-8
_SIERRA
WAVENUE L-9
R.S. 339, 33 SIERRA
PVT ST 20211216129 O.R. CITY OF 5
30"" 30° LANCASTER
L3
1002 PCL 1
APN 3128-014-012
27 TRUE POINTI
INST: NO: 20240343204 0.R. OF BEGINNING ANNEX NO 462. IS PARCEL 1 RD
L1 PCL 2
CITY OF NOISING PACIFIC.
_NOT 2713" 201.60 LANCASTER HWY
1 NOSING • WAVENUEM LEAVENUE M COLUMBIA W

POINT OF
BEGINNING _BR
PARCEL|1 & 2 CITY OF PALMDALE
AVENUE L-12
AVENUE L-12

VICINITY MAP
396 NO SCALE
WLY LINE OF SEC. 35 11-19-2009 SOUTHERN PACIFIC RR COURSE DATA R.S. 170, 15 201.50 VALLEY LINE RD
PARCEL 1
Area = 1.01 AC S 89°47'05"W
251.62'
S 07°27'13" E
M0040W 100.00
- NLY LINE SLY 1140° N89°4751E 239.98'
S 07°27'13" E 100.80'
PARCEL 2
TRUE POINT:

N'LY LINE S'LY 1040' 100.80 OF BEGINNING S 07°27'13" E 100.80' L6 S89475 375.47'
L8 PARCEL 2 N 00°49'20" W 100.00'
APN 3128-014-016 L8 N 89°47'05" E 363.83'
20240341357 O.R. L5 7-
PARCEL 1
L6
30"; 30"
T7N, R12W, B.M. 80 160
Feet
Annexation No. 462 shown thus
Boundary of Sanitation District No. 14 prior
COUNTY SANITATION DISTRICT NO. 14|
to Annexation No. 462 shown thus
OF LOS ANGELES COUNTY. CA
"FOR TAX ASSESSMENT City Bounda...... OFFICE OF CHIEF ENGINEER PURPOSES ONLY " Prior Annexations shown thus ANNEX. NO. (RECORDING DATE)
Parcel 1 0.564 Acres ANNEXATION NO. 462
Parcel 2 0.849 Acres
COUNTY SANITATION DISTRICT NO. 14
Area of Annexation 1.413 Acres Recorded:

R: Planning\PropertyManagemen/Annexations/Annex_GIS|Projects|14_462. mxdlEAO/MARCH 12, 2026

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