Handouts-received-after-agenda-posted-6-27-2023-revised — Lemoore City Council, June 27, 2023 (part 1 of 2)

City of

LEMOORE

CALIFORNIA
6/27/2023
City Council Special Meeting

Handouts received after
agenda posted

Side Letter Agreement #2 Regarding the Memorandum of Understanding Between the City of Lemoore and the
General Association of Service Employees
This Side Letter Agreement #2 (“Agreement”) is made and entered into by the General Association of Service Employees (GASE) and the City of Lemoore (City), collectively referred to as the “Parties.”
The purpose of this Agreement is to modify the Memorandum of Understanding (“MOU”) entered into by the Parties originally effective July 1, 2021 through June 30, 2022 which term was extended for an additional three year term (July 1, 2022 through June 30, 2025) by a Side Letter approved on October 19, 2021 (Side Letter #1).

WHEREAS, pursuant to the terms of Side Letter #1, the Parties agreed that either Party may request to re-open negotiations on the MOU terms in each of the Fiscal Years referenced above (other than for pay rate increases which is expressly exempted by the Side Letter #1).

WHEREAS, during fiscal year 2022/2023, the GASE requested to re-open negotiations on the MOU terms.

The change to the MOU between the City and GASE is as follows:

1. Modification of Section 10 as noted below:

Section 10(C),c: Employees may cash out up to sixteen (16) hours of floating holiday time between pay dates occurring on January 12, 2024 through June 28, 2024. Employees wishing to cash out floating holiday, must submit a declaration form to Human Resources specifying the number of hours they intend to cash out in the following calendar year, no later than December 15, 2023. Declaration is irrevocable, and once submitted, cannot be changed.

2. Except as amended herein, each and every term and condition of the MOU shall remain in full force and effect, and this Side Letter of Agreement shall be incorporated into the MOU as adopted.

Authorized representatives of the City and the GASE have met and conferred in good faith, and the parties agree to adopt this side letter agreement as of the date below.

Date: Date:

City of Lemoore: General Association of Service
Employees:
__________________________ _________________________
Nathan Olson Ed Miller
City Manager President
Side Letter Agreement #2 Regarding the Memorandum of Understanding Between the City of Lemoore and the
Lemoore Police Sergeants Unit
This Side Letter Agreement #2 (“Agreement”) is made and entered into by the Lemoore Police Sergeants Unit (LPSU) and the City of Lemoore (City), collectively referred to as the “Parties.”
The purpose of this Agreement is to modify the Memorandum of Understanding (“MOU”) entered into by the Parties originally effective July 1, 2021 through June 30, 2022 which term was extended for an additional three year term (July 1, 2022 through June 30, 2025) by a Side Letter approved on October 19, 2021 (Side Letter #1).

WHEREAS, pursuant to the terms of the 2021/2022 Side Letter, the Parties agreed that either Party may request to re-open negotiations on the MOU terms in each of the Fiscal Years referenced above (other than for pay rate increases which is expressly exempted by the Side Letter #1).

WHEREAS, during fiscal year 2022/2023, the LPSU requested to re-open negotiations on the MOU terms.

The addition to the MOU between the City and LPSU is as follows:

1. “Longevity Bonuses: Effective through the term of the MOU, the City will provide longevity bonuses for sergeants beginning July 1, 2023, as per the following schedule:
• $5,000 upon completion of the 5th year of consecutive service • $5,000 upon completion of the 10th year of consecutive service • $5,000 upon completion of the 15th year of consecutive service • $5,000 upon completion of the 20th year of consecutive service • $5,000 upon completion of the 25th year of consecutive service The following change to the MOU between the City and the LPSU is as follows:

2. Article 19, the Section of the MOU titled “Floating Holidays” is revised as follows:
b. Employees may cash out up to 48 hours of floating holiday time between pay dates occurring on January 12, 2024 through June 28, 2024. Employees wishing to cash out floating holiday, must submit a declaration form to Human Resources specifying the number of hours they intend to cash out in the following calendar year, no later than December 15, 2023. Declaration are irrevocable, and once submitted, cannot be changed. [Change from original MOU noted in bold.)

3. Except as amended herein, each and every term and condition of the MOU shall remain in full force and effect, and this Side Letter of Agreement shall be incorporated into the MOU as adopted.

Authorized representatives of the City and the LPSU have met and conferred in good faith, and the parties agree to adopt this side letter agreement as of the date below.

Date: Date:

City of Lemoore: Lemoore Police Sergeants Unit:
__________________________ _________________________ Nathan Olson Mark Pescatore City Manager President
Side Letter Agreement #2 Regarding the Memorandum of Understanding Between the City of Lemoore and the
Lemoore Police Officers Association
This Side Letter Agreement #2 (“Agreement”) is made and entered into by the Lemoore Police Officers Association (LPOA) and the City of Lemoore (City), collectively referred to as the “Parties.”
The purpose of this Agreement is to modify the Memorandum of Understanding (“MOU”) entered into by the Parties originally effective July 1, 2021 through June 30, 2022 which term was extended for an additional three year term (July 1, 2022 through June 30, 2025) by a Side Letter approved on October 19, 2021 (Side Letter #1).

WHEREAS, pursuant to the terms of the Side Letter #1, the Parties agreed that either Party may request to re-open negotiations on the MOU terms in each of the Fiscal Years referenced above (other than for pay rate increases which is expressly exempted by the Side Letter #1).

WHEREAS, during fiscal year 2022/2023, the LPOA requested to re-open negotiations on the MOU terms.

The change to the MOU between the City and POA is as follows:

1. Article 19, the Section of the MOU titled “Floating Holidays” is revised as follows:
b. Employees may cash out up to thirty-six (36) hours of floating holiday time between pay dates occurring on January 12, 2024 through June 28, 2024. Employees wishing to cash out floating holiday, must submit a declaration form to Human Resources specifying the number of hours they intend to cash out in the following calendar year, no later than December 15, 2023. Declaration are irrevocable, and once submitted, cannot be changed. [Change from original MOU noted in bold.)

2. Except as amended herein, each and every term and condition of the MOU shall remain in full force and effect, and this Side Letter of Agreement shall be incorporated into the MOU as adopted.

Authorized representatives of the City and the LPOA have met and conferred in good faith, and the parties agree to adopt this side letter agreement as of the date below.

Date: Date:

City of Lemoore: Lemoore Police Officers Association:
__________________________ _________________________
Nathan Olson Mark Pescatore
City Manager President
Side Letter Agreement #2 Regarding the Memorandum of Understanding Between the City of Lemoore and the
Lemoore Police Professional Services Unit
This Side Letter Agreement #2 (“Agreement”) is made and entered into by the Lemoore Police Professional Services Unit (PPSU) and the City of Lemoore (City), collectively referred to as the “Parties.”
The purpose of this Agreement is to modify the Memorandum of Understanding (“MOU”) entered into by the Parties originally effective July 1, 2021 through June 30, 2022 which term was extended for an additional three year term (July 1, 2022 through June 30, 2025) by a Side Letter approved October 19, 2021 (Side Letter #1).

WHEREAS, during fiscal year 2022/2023, the PPSU requested to re-open negotiations on the MOU terms.

The addition to the MOU between the City and PPSU is as follows:

1. “Longevity Bonuses: Effective through the term of the MOU, the City will provide longevity bonuses for PPSU beginning July 1, 2023, as per the following schedule:
• $5,000 upon completion of the 5th year of consecutive service • $5,000 upon completion of the 10th year of consecutive service • $5,000 upon completion of the 15th year of consecutive service • $5,000 upon completion of the 20th year of consecutive service • $5,000 upon completion of the 25th year of consecutive service

2. Article 17, the Section of the MOU titled “Floating Holidays” is revised as follows:
b. Employees may cash out up to twenty (20) hours of floating holiday time between pay dates occurring on January 12, 2024 through June 28, 2024. Employees wishing to cash out floating holiday, must submit a declaration form to Human Resources specifying the number of hours they intend to cash out in the following calendar year, no later than December 15, 2023. Declaration are irrevocable, and once submitted, cannot be changed. [Change from original MOU noted in bold.)

3. Except as amended herein, each and every term and condition of the MOU shall remain in full force and effect, and this Side Letter of Agreement shall be incorporated into the MOU as adopted.

Authorized representatives of the City and the PPSU have met and conferred in good faith, and the parties agree to adopt this side letter agreement as of the date below.

Date: Date:

City of Lemoore: Lemoore Police Professional Services Unit:
_______________________ _________________________ Nathan Olson Mark Pescatore City Manager President
“In God We Trust”

City of

LEMOORE

CALIFORNIA
711 West Cinnamon Drive  Lemoore, California 93245  (559) 924-6744  Fax (559) 924-6708 Staff Report
Item No: 5-1
To: Lemoore City Council
From: Michelle Speer, Assistant City Manager/Administrative Services Dir.

Date: June 27, 2023 Meeting Date: June 27, 2023
Subject: Resolution 2023-18 – Adopting the Budget for Fiscal Year July 1, 2023 to June 30, 2024, Providing for the Appropriation and Expenditure of all Sums Set Forth in said Budget, Providing for the Transfers and Additional Appropriations and Repealing all Resolutions and Parts of Resolutions in Conflict Herewith
Strategic Initiative:
☐ Safe & Vibrant Community ☐ Growing & Dynamic Economy
☒ Fiscally Sound Government ☐ Operational Excellence
☐ Community & Neighborhood Livability ☐ Not Applicable
Proposed Motion:

Approve the recommended operating budget for Fiscal Year (FY) 2023-2024 and Budget Adoption Resolution 2023-18.

Subject/Discussion:

On June 19, 2023, Assistant City Manager Speer presented the proposed FY 2023-2024 to City Council in a Study Session.

Minor changes have been included in the budget proposal for adoption that were discussed during the Study Session and the final budget will be presented at the Council meeting.

The proposed Fiscal Year 2023-2024 budget can be accessed by clicking the link below:
https://city-lemoore-ca-budget-book.cleargov.com/11249
Financial Consideration(s):

Total Revenues Less Expenditures for the General Fund for FY 2023-2024 is -$452,055. “In God We Trust”
Alternatives or Pros/Cons:

The operating budget must be adopted no later than June 30, 2023 in order for City services to continue as planned. Failure to adopt the operating budget for Fiscal Year 2023-2024 by June 30, 2023 will prevent the City from being able to expend any funds until such time that a budget is adopted by City Council, resulting in decreased services to the community.

Commission/Board Recommendation:

Not Applicable.

Staff Recommendation:

Staff recommends City Council adopt the Fiscal Year 2023-2024 proposed budget and approve Budget Adoption Resolution 2023-18.

Attachments: Review: Date:
☒ Resolution: 2023-18 ☐ Asst. City Manager
☐ Ordinance: ☐ City Attorney
☐ Map ☒ City Clerk 6/27/2023
☐ Contract ☐ City Manager
☐ Other ☐ Finance
List:

City of Lemoore
Public Facilities Maintenance
District No. 1

Engineer’s Annual Report
Fiscal Year 2023/2024
Intent Meeting: June 27, 2023
Public Hearing: July 18, 2024

CITY OF LEMOORE
711 W CINNAMON DRIVE
LEMOORE, CA 93245
JUNE 2023

PREPARED BY

WILLDAN FINANCIAL SERVICES
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500|800.755.6864
F. 951.587.3510|888.326.6864
Property Tax Information Line
T.866.807.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT
City of Lemoore
Public Facilities Maintenance District No. 1
For
Fiscal Year 2023/2024
City of Lemoore,
Kings County, State of California
This Report and the enclosed descriptions, budgets and diagram outline the proposed improvements and assessments for the Public Facilities Maintenance District No. 1 in the City of Lemoore for Fiscal Year 2023/2024, which includes each lot, parcel, and subdivision of land within said District, as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Kings County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2023.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Lemoore
By: ________________________________
Jim McGuire
Principal Consultant, Project Manager
By: ________________________________
Tyrone Peter
PE # C 81888
Table of Contents
................................................................................................................................................1 Introduction............................................................................................... 1 District Changes ........................................................................................................ 2 Report Content and Annual Proceedings................................................................ 2 Part I -- Plans and Specifications.............................................................5 Zones of Benefit ........................................................................................................ 6 Description of Improvements ................................................................................... 7 Part II -- Method of Apportionment ........................................................ 15 Legislative Requirements for Assessments ......................................................... 15 Benefit Analysis....................................................................................................... 16 Assessment Methodology ...................................................................................... 19 Part III -- Estimate of Costs .................................................................... 27 Zones 01, 02, & 03 Budgets .................................................................................... 28 Zones 04, 05, & 06 Budgets .................................................................................... 29 Zones 07, 08, & 09 Budgets .................................................................................... 30 Zone 10 Budget and Total PFMD Budget, FY 2023/2024...................................... 31 Part IV -- District Diagrams..................................................................... 32 Part V -- Assessment Rolls .................................................................... 44 Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 1 ends

Introduction
The City of Lemoore (“City”), pursuant to Chapter 10 of Title 7 of the Lemoore Municipal Code, (“Municipal Code”) as enacted by Ordinance No. 2006-01 (the “Ordinance”), and to the extent not inconsistent with the Ordinance, the provisions and procedures of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution, Article XIIID (“California Constitution”) established the assessment district designated as the:

Public Facilities Maintenance District No. 1
Pursuant to the provisions of the Municipal Code, the Ordinance, and 1972 Act (hereafter referred to collectively as “City Maintenance District Codes”), and in compliance with the substantive and procedural requirements of the California Constitution, the City has annually levied special benefit assessments within the Public Facilities Maintenance District No. 1 (“District”) in order to fund in whole or in part the maintenance, operation, repair and periodic replacement of certain public improvements including landscaping, street lights, street paving, parks and appurtenant facilities that provide special benefits to properties within the District.

The City Council of the City of Lemoore adopted its General Plan with various elements to provide guidelines for orderly development of property within the City. The City Council further adopted ordinances and regulations governing the development of land providing for the installation and construction of certain lighting, landscaping, street paving, parks, and appurtenant facilities to enhance the quality of life and to benefit the value of property.

The requirement for the installation of lighting, landscaping, streets, and appurtenant facilities is a condition of development provided for in the City's Subdivision Ordinance and is a requirement for issuance of a permit for construction of commercial, residential, and planned unit development.

These improvements generally include street lights and related equipment and fixtures; street paving that may include curbs, gutters and sidewalks; various landscape materials such as trees, turf, shrubs, vines, and ground cover; irrigation and drainage systems; structural amenities such as monuments, block walls, retaining walls, or other fencing; hardscapes including mulch, trail and path surfaces, stamped concrete and pavers; recreational amenities such as benches, picnic facilities, play structures; signage, and related appurtenances.

The installation of street lights, landscaping and appurtenant facilities is the responsibility of the subdivider or other development/applicant, triggered by the approval of a tentative subdivision map or other development application. After installation, it is City policy that the servicing, operation, maintenance, repair and replacement of the street lighting, landscaping, local street paving, parks and appurtenant facilities in turn become the financial responsibility of the properties that specially benefit from the facilities. Prior to the establishment of the District, the City recognized that the required ongoing maintenance, periodic repair, and replacement of the facilities installed in connection with new developments could not feasibly be funded by the City and that such maintenance, operation, repair, and replacement should be funded through special benefit assessments on properties within the boundaries of the District.

In accordance with the City Maintenance District Code, the District has been established utilizing benefit zones (“Zones”) to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to a Zone, each of which is associated with specific improvements that provide special benefits to properties within that Zone.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 2 ends

In Fiscal Year 2022/2023, the District was comprised of the following Zones and developments:

Zone 01 -- The Landing, Phases 1, 2, and 3
Zone 02 -- Liberty, Phases 1 and 2
Zone 03 -- Silva Estates, Phase 10
Zone 04 -- Parkview Estates / Heritage Park – Laredo
Zone 05 -- East Village Park/Aniston Place
Zone 06 -- Heritage Acres
Zone 07 – Capistrano
Zone 08 – Woodside
Zone 09 -- Lennar Homes
Zone 10 – Energy Homes:

District Changes
For Fiscal Year 2023/2024 it is anticipated that Tract 848 will be annexed to the District as Zone 11 (Annexation No. 2023-1) and Tract 820 will be annexed to the District as Zone 12 (Annexation No. 2023-2). However, at the time this Report was prepared, the annexation proceedings for Annexation No. 2023-1 and Annexation No. 2023-2 were not completed and thus not incorporated into this Report, but upon successful completion of those annexations, the engineer’s reports and assessments for those two annexation proceedings are by reference incorporated into this Report. Because both annexations incorporate new developments, the planned improvements for which they may be assessed will not be installed and accepted for maintenance within the fiscal year, therefore, neither Zone will be assessed for special benefits for Fiscal Year 2023/2024.

No other notable or substantial changes to the District and/or improvements have occurred since the adoption of the Fiscal Year 2022/2023 Annual Engineer’s Report.

Report Content and Annual Proceedings
This Engineer’s Annual Report (the “Report”) has been prepared pursuant to the City Maintenance District Code and Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for Fiscal Year 2023/2024. This Report outlines the District zone structure, improvements, and proposed assessments to be levied in connection with the special benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2023/2024. The annual assessments to be levied on properties within the District provide a source of funding for the continued operation, maintenance and servicing of the landscaping, parks, streetlights, street paving, and appurtenant facilities (improvements) to be provided by the District for the properties within each specified Zone for which properties in those respective Zones receive special benefits.

Page 3 ends

proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves and/or periodic repairs, replacements and rehabilitation projects as authorized by the City Maintenance District Code. The net annual cost to provide the improvements for each Zone are allocated to the benefiting properties within that Zone using a weighted method of apportionment (refer to Assessment Methodology in Section II, Method of Apportionment) that calculates the proportional special benefits and assessment for each parcel as compared to other properties that benefit from the District improvements and services. Thus, each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Kings County Assessor’s Office. The Kings County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments.

At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments, the Council will by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the City Maintenance District Code. The assessments as approved will be submitted to the Kings County Auditor/Controller to be included on the property tax roll for each parcel.

This Report consists of five (5) parts:

Part I
Plans and Specifications: This section contains a general description of the District, zones of benefit (“Zones”), and the improvements and services that provide special benefits to the parcels within the District. The improvements and appurtenant facilities that provide special benefits to the properties within the District and for which parcels are assessed may include, but not limited to local landscaping, neighborhood parks, street lights, street paving, sidewalks, curbs, gutters, and related amenities as well as associated operational and incidental expenses, and the collection of fund balances authorized by the City Maintenance District Code. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with these general descriptions, a visual depiction of the improvements is provided in the District Diagrams contained in Part IV of this Report. More detailed information regarding the specific plans and specifications associated with the District improvements in each Zone may be on file in the Public Works Department and by reference are made part of this Report.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 4 ends

Part II
Method of Apportionment: This section outlines the special and general benefits associated with the improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). This section also outlines the method of calculating each property’s proportional special benefit and the basis upon which the estimated special benefit costs have been apportioned to each parcel of land within the District. This method of apportionment is consistent with the previously approved and adopted method of apportionment for the District.

Part III
Estimate of Costs: Identifies the estimated annual funding costs (Budget) required for the maintenance and operation of the improvements in each Zone including, but not limited to, annual maintenance and service expenses, utility costs, related incidental expenses, and fund balances authorized by the City Maintenance District Code and deemed appropriate to support the ongoing operation and maintenance of the improvements. Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution.

Part IV
District/Zone Diagrams: This section of the Report contains a series of diagrams showing the boundaries of the Zones within the District for Fiscal Year 2023/2024 which incorporate the parcels determined to receive special benefits from the District improvements. These diagrams also provide a visual depiction of the location of the improvements being maintained. The lines and dimensions of each lot, parcel, and subdivision of land contained in the Zone diagrams are inclusive of the parcels referenced in “Part V - Assessment Roll” of this Report and the corresponding County Assessor’s Parcel Maps as they existed at the time this Report was prepared and shall incorporate all subsequent subdivisions, lot-line adjustments, or parcel changes therein. Reference is hereby made to the Kings County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District and Zones therein.

Part V
Assessment Rolls: The assessment amounts to be levied and collected in Fiscal Year 2023/2024 for each parcel is based on the parcel’s calculated proportional special benefits as outlined in the Method of Apportionment (Part II of this Report) and the annual assessment rates established by the estimated budgets (Part III of this Report).

If any section, subsection, sentence, clause, phrase, portion, or zone of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 5 ends

Part I -- Plans and Specifications
The purpose of this District is to provide in part through annual assessments, funding for the ongoing operation, maintenance, and servicing of improvements that include but are not limited to local landscaping, neighborhood parks, street lighting, street paving, and related appurtenant facilities and services in specified areas of the City. The territory within the District consists of those lots or parcels of land within the City of Lemoore for which the City through the District maintains and services local improvements installed in connection with or would otherwise be necessary for the development of those properties and for the benefit of those lots or parcels.

Improvements currently provided within the District may include but are not limited to:
➢ Landscaping and related facilities and amenities located within designated street medians, parkway and streetscape side-panels, and entryways within the public right of ways or easements adjacent to public right of ways; and within public places including greenbelt areas, open spaces, and neighborhood parks within each Zone. These improvements may include, but are not limited to:
• various landscape materials such as trees, turf, shrubs, vines, ground cover, annual or perineal plantings;
• irrigation and drainage systems;
• structural amenities such as monuments, block walls, retaining walls, or other fencing; • hardscapes including mulch, trail and path surfaces, stamped concrete and pavers; • recreational amenities within the parks or greenbelts that may include benches, play structures, picnic or other recreational facilities, signage, and related appurtenances.

The maintenance of these improvements may include, but is not limited to the regularly scheduled mowing, trimming, pruning, fertilization, pest control, weed and graffiti abatement; installation, replacement and rehabilitation of the landscaping, repair or replacement of irrigation or drainage systems; repair or replacement of hardscape improvements and recreational amenities. The City Public Works Department shall authorize and schedule such maintenance and servicing as needed and based on available Zone funding.
➢ Street lighting improvements located in the public right of ways within and on the perimeter of the developments and associated with each Zone and the parcels therein. Streetlight improvements include energy costs and maintenance of the lighting facilities including, but not limited to the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures, and related equipment and materials.
➢ Street paving on the local streets within each respective Zone that may include but is not limited to the repair and servicing of street surfaces, curbs, gutters, driveway approaches, walkways, delineation, signage, or other facilities within the public street right of ways. The street paving program may include but is not limited to the repair of potholes, cracks, or other failures in the asphalt surface; repair or partial segment replacement of curbs, gutters, and driveway approaches as needed to ensure pedestrian and vehicle safety or the integrity of the street; repair or installation of street signs; slurry sealing, overlays and re-striping of the street surfaces. The specific activities and timing of various street and road maintenance services shall be determined by the City’s Public Works Department as necessary to extend the life of the streets or to improve traffic circulation and safety as available funding permits.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 6 ends

Most street paving services and activities described above are not performed on an annual basis, but rather on a periodic basis such as slurry sealing or overlaying the asphalt streets. The funds necessary for these activities are to be collected in installments as part of the annual assessments. The monies collected each year for these services will be accumulated in a special fund for each Zone (Reserve Fund or Capital Improvement Fund). The monies accumulated for these activities shall be spent when sufficient funds have been accumulated to perform the services deemed necessary by the City. This process of accumulating funds (installments) shall continue until such time that the District or Zone is dissolved; or the City determines that such funding procedures require modification. Changes in the process of accumulating funds that would result in an increase in the annual assessment rate must be presented to the property owners for approval prior to imposing such an increase.

Not included as part of the street paving program are the costs associated with major replacements or reconstruction of the street surfaces, curbs, gutters, driveway approaches, or walkways. Although the District assessments will provide funding for regular maintenance of the improvements and scheduled slurry and resurfacing projects on a periodic basis that will extend the useful life of the street improvements, and also as needed, repair and replacement of small sections of street surfaces, or curbs and gutters to ensure the overall integrity of the streets, the District assessments are not intended to fund a full replacement or reconstruction of the street surfaces or adjacent improvements such as curbs, gutters or driveway approaches. The costs of extensive replacement or reconstruction activities such as full or substantial replacement of curbs, gutters and driveway approaches is significantly more than the amount that is typically collected annually. When such repairs or activities are deemed necessary, the City may consider various financing options including new or increased assessments for property owner approval.

Zones of Benefit
In accordance with the City Maintenance District Code and the 1972 Act, the District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Each Zone is associated with specific improvements and/or types of improvements that provide special benefits to properties within that Zone.

For Fiscal Year 2023/2024 the District is comprised of the following Zones and developments:

Zone 01 – The Landing:

Comprised of one hundred twelve (112) single-family residential parcels and three (3) exempt lettered lots within Tract No. 817 (The Landing, Phases 1 and 2).

Zone 02 – Liberty:

Comprised of two hundred forty-two (242) single-family residential parcels and eleven (11) exempt lettered lots within Tract No. 821 (Liberty, Phases 1 and 2).

Zone 03 – Silva Estates, Phase 10:

Comprised of seventy-four (74) single-family residential parcels and three (3) exempt lettered lots within Tract No. 838 (Silva Estates, Phase 10).

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 7 ends

Zone 04 – Parkview Estates / Heritage Park - Laredo:

A total of ninety (90) residential lots comprised of the thirty-nine (39) single-family residential parcels within Tract No. 797 Phase 1 (Parkview Estates) and the fifty-one (51) single-family residential parcels within Tract No. 797 Phase 2 (Heritage Park - Laredo).

Zone 05 – East Village Park/Aniston Place:

A total of one hundred twenty (120) residential lots and four (4) exempt lettered lots which include the eighty-one (81) single-family residential parcels and three (3) lettered lots within Tract No. 791 (East Village Park) and the thirty-nine (39) single-family residential parcels and one (1) lettered lot within Tract No. 910 (Aniston Place).

Zone 06 – Heritage Acres:

Comprised of ninety-seven (97) single-family residential parcels within Tract No. 872 (Heritage Acres, Phases 1 and 2).

Zone 07 – Capistrano, Phase 5:

Comprised of twenty (20) single-family residential parcels within Tract No. 908 (Capistrano, Phase 5).

Zone 08 – Woodside:

Comprised of sixty-four (64) single-family residential parcels and two (2) exempt lettered lots within Tract No. 921 (Woodside).

Zone 09 – Lennar:

Comprised of eighty-seven (87) single-family residential parcels and two (2) exempt lettered lots and a currently exempt remainder lot (future development area) of Tract No. 920 (Lennar).

Zone 10 – Energy Homes:

Comprised of thirty-six (36) single-family residential parcels within Tract No. 839 (Energy Homes).

Description of Improvements
As authorized by the City Maintenance District Code, the improvements provided by the District and associated with each Zone incorporate various local landscaping, neighborhood parks, street lights, street paving, and related amenities installed in connection with the development of those properties and are maintained and serviced for the benefit of real property within the Zone. The maintenance of the improvements may also include various appurtenances including, but not limited to block walls, retaining walls or other fencing, trail and path surfaces, stamped concrete, pavers, mulch or other hardscapes, irrigation and related electrical equipment and drainage systems, benches, play structures, picnic or other recreational facilities, monuments, signage, ornamental lighting, curbs, gutters, street lighting fixtures, and related equipment. The work to be performed within each respective Zone may include but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, contract services, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide the improvements and services.

For Fiscal Year 2023/2024 the District includes ten (10) designated Zones and potentially two additional Zones currently going through the annexation proceedings. The boundaries of each Zone are based on the improvements to be maintained and the relationship and proximity of the developments and properties that derive special benefits from those specific improvements. The Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 8 ends

following is a brief description and summary of the improvements that are or may be associated within each Zone and for which parcels receive special benefits. A visual depiction of the location of the improvement areas and Zone boundaries are provided on the District Diagrams provided in Part IV of this Report.

The improvements listed for each Zone incorporate those improvements currently maintained within the Zone and/or improvements anticipated to be installed and maintained at build-out. It is not anticipated that all improvements associated with Zones 08, 09, or 10 will be installed and maintained by the District for the fiscal year, or the improvements may be maintained for only a portion of the fiscal year.

Zone 01 – The Landing
The properties within Zone 01, proportionately share and receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 31,989 square feet of landscaping and/or related improvement areas that includes the following:
• 669 square feet of median landscaping (shrubs with trees) on Acacia Drive; • 833 square feet of median landscaping (shrubs with trees) on Atlantic Avenue; • 871 square feet of parkway landscaping (trees) on Atlantic Avenue; • 14,485 square feet of parkway and streetscape side-panel landscaping located on S 19Th Avenue, including approximately 4,073 square feet of turf with trees; and 10,412 square feet of shrubs with trees;
• 15,131 square feet of park improvement area located on Augusta Drive. This park site generally includes 2,103 square feet of concrete or other hardscape surfaces; 2,870 square feet of shrubs and ground cover; and 10,158 square feet of turf with trees. ➢ Thirty-four (34) streetlights including:
• 29 streetlights within the Zone located on, but not limited to: Acacia Drive, Atlantic Avenue, Augusta Drive, National Drive, Seminole Way, and Spyglass Drive; • 5 streetlights on the perimeter of the Zone located on S 19th Avenue. ➢ Approximately 219,254 square feet of pavement surface area within the Zone located on but not limited to Acacia Drive, Atlantic Avenue, Meadow Brook Way, National Drive, Seminole Way, and Spyglass Drive.

Zone 02 – Liberty
The properties within Zone 02, proportionately share and receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 113,816 square feet of landscaping and/or related improvement areas that includes the following:
• 4,934 square feet of parkway and streetscape side-panel landscaping located on Cinnamon Drive, including approximately 3,571 square feet of turf with trees; and 1,363 square feet of shrubs with trees;
• 1,392 square feet of streetscape landscaping (shrubs with trees) on Cinnamon Drive at American Avenue;
• 429 square feet of streetscape landscaping (turf) on Cinnamon Drive at Arlington Place; Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 9 ends

• 409 square feet of streetscape landscaping (turf) on Cinnamon Drive at Patriot Place; • 24,708 square feet of parkway and streetscape side-panel landscaping located on Liberty Drive, including approximately 11,810 square feet of turf with trees; and 12,898 square feet of shrubs with trees;
• 1,644 square feet of streetscape landscaping (turf with trees) on Liberty Drive at Tranquility Court;
• 7,789 square feet of parkway and streetscape side-panel landscaping located on N 19Th Avenue, including approximately 4,734 square feet of turf with trees; and 3,055 square feet of shrubs with trees;
• 1,194 square feet of streetscape landscaping (turf with trees) on N 19Th Avenue at Tranquility Circle;
• 12,810 square feet of parkway and streetscape side-panel landscaping located on W Hanford Armona Road, including approximately 5,512 square feet of turf with trees; and 7,298 square feet of shrubs with trees;
• 58,507 square feet of park improvement area located on Constitution Avenue between Jubilee Circle and Fallenleaf Drive. This park site generally includes 6,612 square feet of concrete or other hardscape surfaces; 197 square feet of shrubs; and 51,698 square feet of turf with trees.
➢ Ninety-three (93) streetlights including:
• 58 streetlights within the Zone located on, but not limited to: American Avenue, Arlington Place, Avalon Drive, Clawson Way, Columbus Way, Constitution Avenue, Fallenleaf Drive, Freedom Drive, Jubilee Court, Liberty Way, Nation Way, Patriot Place, Privilege Way, Prosperity Drive, Revere Way, Tranquility Circle, and Tranquility Court; • 35 streetlights on the perimeter of the Zone located on: Cinnamon Drive, Liberty Drive, N 19th Avenue, and W Hanford Armona Road.
➢ Approximately 443,157 square feet of pavement surface area within the Zone located on but not limited to American Avenue, Arlington Place, Avalon Drive, Clawson Way, Columbus Way, Constitution Avenue, Fallenleaf Drive, Freedom Drive, Jubilee Circle, Liberation Way, Nation Way, Patriot Place, Privilege Way, Prosperity Drive, Revere Way, Tranquility Circle, and Tranquility Court.

Zone 03 – Silva Estates, Phase 10
The properties within Zone 03, proportionately share and receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 22,256 square feet of parkway and streetscape side-panel landscaping located on Silverado Drive, which includes approximately 9,703 square feet of turf with trees; and 12,553 square feet of shrubs with trees.
➢ Twenty-six (26) streetlights including:
• 12 streetlights within the Zone located on, but not limited to: Big Sur Drive, Cayucos Street, and Morro Lane;
• 14 streetlights on the perimeter of the Zone located on Acacia Drive and Silverado Drive.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 10 ends

➢ Approximately 129,688 square feet of pavement surface area within the Zone located on but not limited to Acacia Drive, Big Sur Drive, Cayucos Street, Morro Lane, and Santa Cruz Street.

Zone 04 – Parkview Estates / Heritage Park - Laredo
The properties within Zone 04, proportionately share and receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 20,386 square feet of landscaping and/or related improvement areas on the perimeter of the developments that includes, but is not limited to the following:
• Approximately 11,924 square feet of median landscaping located between East Hanford Armona Road and the frontage road that is used to access to the properties within the Zone;
• Approximately 4,657 square feet of parkway/streetscape side-panel landscaping adjacent to the development located on the south side of the frontage road along East Hanford Armona Road, extending from Opal Drive, west to the western boundary of Tract No. 797 Phase 1 and the Zone;
• Approximately 3,805 square feet of parkway/streetscape side-panel landscaping located on the west side of Opal Drive, extending from Ruby Drive, south to the southern boundary of Tract No. 797 Phase 2 and the Zone.
➢ Twenty (20) streetlights including:
• 6 streetlights on the perimeter of the Zone located on Opal Drive; • 14 streetlights within the tracts located on, but not limited to: Jade Way, Pebble Drive, Ruby Drive, Pearl Drive, Granite Drive, Topaz Avenue, and Ivory Street. ➢ Approximately 195,599 square feet of pavement surface area within the Zone located on but not limited to East Hanford Armona Road frontage road and Opal Drive (perimeter streets); and Jade Way, Pebble Drive, Ruby Drive, Pearl Drive, Granite Drive, Topaz Avenue, and Ivory Street (internal streets).

Zone 05 – East Village Park/Aniston Place
The properties within Zone 05, proportionately share and receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 61,882 square feet of landscaping and/or related improvement areas that includes the following:
• 957 square feet of streetscape landscaping (shrubs with trees) on Cantera Avenue; • 15,716 square feet of parkway and streetscape side-panel landscaping located on D Street, including approximately 7,005 square feet of shrubs, plants, and/or ground cover with trees; and 8,711 square feet of shrubs;
• 1,034 square feet of streetscape landscaping (shrubs) on Smith Avenue north of Siena Way;
• 1,723 square feet of parkway and streetscape side-panel landscaping located on Smith Avenue between D Street and Siena Way, including approximately 1,300 square feet of turf with trees; and 423 square feet of shrubs, plants, and/or ground cover with trees; Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 11 ends

• 42,452 square feet of park improvement area located on Montego Way. This park site includes approximately 7,210 square feet of concrete or other hardscape surfaces; 850 square feet of shrubs and planters; and 34,392 square feet of turf with trees. ➢ Thirty (30) streetlights including:
• 8 streetlights on the perimeter of Zone 05 located on D Street and Smith Avenue. • 15 streetlights within Tract No. 791 located on, but not limited to: Cantera Avenue, Firenze Street, Montego Way, Siena Way, and Visconti Street;
• 7 streetlights within Tract No. 910 located on, but not limited to: Cantera Avenue, Portola Street, and Montego Way;
➢ Approximately 146,606 square feet of pavement surface area including 178,225 square feet within Tract No. 791 and 93,680 square feet within Tract No. 910 which collectively include Cantera Avenue, Firenze Street, Montego Way, Siena Way, Visconti Street, and Portola Street.

Zone 06 – Heritage Acres
The properties within Zone 06, proportionately share and receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 10,760 square feet of landscaping and/or related improvement areas that includes the following:
• 1,571 square feet of parkway and streetscape side-panel landscaping (shrubs and trees) located on the southeast side of the eastern cul-de-sac on Legend Place; • 3,747 square feet of parkway and streetscape side-panel landscaping (shrubs and trees) located along the western cul-de-sac on Legend Place situated between Legend Place and the intersection of Daphne Lane and Legacy Drive;
• 5,442 square feet of parkway side-panel landscaping (shrubs and trees) located on the south side of Legend Place between the two cul-de-sacs. ➢ Twenty-seven (27) streetlights within the Zone located on, but not limited to: Heirloom Way; Himalaya Lane; Legacy Drive; Tradition Drive; and Geneva Drive. ➢ Approximately 253,324 square feet of pavement surface area within the Zone located on but not limited to Geneva Drive, Heirloom Way, Himalaya Drive, Himalaya Lane, Legacy Drive, Legend Drive, and Tradition Drive.

Zone 07 – Capistrano, Phase 5
The properties within Zone 07, proportionately share and receive or will receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 5,070 square feet of parkway and streetscape side-panel landscaping on East Bush Street consisting of: 3,125 square feet of shrubs, plants, and/or ground cover with trees; and 1,945 square feet of turf with trees. These improvements and the costs associated with the maintenance and operation are proportionately shared by properties within LLMD Zone 06.
➢ The median island on Bush Place/Barcelona Drive, just south of East Bush Street leading into the development (Approximately 427 square feet). This median and the costs associated with the maintenance and operation are proportionately shared by properties within LLMD Zone 06.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 12 ends

➢ 73 square feet of entryway/corner landscaping in front of the block wall at the southeast corner of East Bush Street and Bush Place/Barcelona Drive. This improvement area and the costs associated with the maintenance and operation of the improvements are proportionately shared by properties within LLMD Zone 06. ➢ Eight (8) streetlights including:
• Two (2) streetlights located on Bush place/Barcelona Drive directly adjacent to the perimeter of the development and one (1) street light at the southeast corner of East Bush Street and Bush Place. These three street lights also benefit properties within LLMD Zone 06 and are therefore partially funded by other revenue sources. • 5 streetlights within Tract 908 located on Tuscany Court; ➢ Approximately 20,792 square feet of pavement surface area are located on Tuscany Court.

Zone 08 – Woodside
The properties within Zone 08, proportionately share and receive or will receive special benefits from the maintenance, servicing, and operation of:
➢ 12,206 square foot neighborhood park site located at the corner of Daphne Lane and Sydney Way that may include, but is not limited to, turf, shrubs, trees, plants, and/or ground cover areas; and concrete paths, play structures, tables, benches, and trash receptacles.
➢ 4,340 square feet of paved access roads providing access to the drainage basin and the Lemoore Canal from Daphne Lane.
➢ 350 linear feet of block wall on the perimeter of the development along the Southern Pacific Railroad right-of-way and the Lemoore Canal.
➢ Nineteen (19) streetlights within Tract No. 921 located on Daphne Lane, Melbourne Way, Newcastle Street, and Sydney Way.
➢ Approximately 131,827 square feet of pavement surface area located on but not limited to Daphne Lane, Melbourne Way, Newcastle Street, and Sydney Way.

Zone 09 – Lennar
The properties within Zone 09, proportionately share and receive or will receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 28,193 square feet of perimeter streetscape landscaping:
• 3,482 square feet of streetscape landscaping on the east side of Liberty Drive north of Hana Way, up to the northern lot line of lot 87 (designated as that part of Lot A within Phase 1 of Tract No. 920). This landscape area incorporates the area between the curb and sidewalk and the area between the sidewalk and residential property lines; • 482 square feet on the north side of Hana Way between Liberty Drive and Narwhal Avenue. This landscape area incorporates the area between the curb and sidewalk. The landscaping behind sidewalk (if any) will be privately maintained and is not a part of the Zone improvements;
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 13 ends

• 482 square feet on the south side of Hana Way between Liberty Drive and Narwhal Avenue. This landscape area incorporates the area between the curb and sidewalk. The landscaping behind sidewalk (if any) will be privately maintained and is not a part of the Zone improvements;
• 4,971 square feet on the east side of Liberty Drive south of Hana Way and north of Hanford-Armona Road (designated as part of Lot B). This landscape area incorporates the area between the curb and sidewalk and the area between the sidewalk and residential property lines;
• 18,776 square feet on the north side of Hanford-Armona Road from Liberty Drive, to the eastern boundary of Tract No. 920 which is also the eastern lot line of Lot 60 (designated as part of Lot B). This landscape area incorporates the area between the curb and sidewalk and the area between the sidewalk and residential property lines; ➢ 32,972 square foot neighborhood park site/greenbelt area to be installed on the east side of Obsidian Avenue as part of Phase 2. This area may include, but is not limited to, turf, shrubs, trees, plants, and/or ground cover areas; and concrete paths, play structures, tables, benches, and trash receptacles.
➢ 94,090 square foot drainage basin site to be installed to the east of the neighborhood park site/greenbelt area (east of Obsidian Avenue) as part of Phase 2. It is anticipated that approximately 20% of this area will be irrigated improvements and the remainder nonirrigated improvements. ➢ Twenty-four (24) streetlights including:
• Nine (9) streetlights on the perimeter of Tract No. 920 Phase 1 located on Hanford-Armona Road (8 Lights) and on Liberty Drive (1 Light); and
• Fifteen (15) streetlights within Tract No. 920 Phase 1 located on, but not limited to:

Castellina Street, Fire Fall Avenue, Hana Way, Narwhal Avenue, Obsidian Avenue, Pisa Way, and Strada Street;
➢ Approximately 187,346 square feet of pavement surface area located on but not limited to the perimeter of the Zone including half of Hanford-Armona Road and Liberty Drive, and the internal streets of the Zone including Castellina Street, Fire Fall Avenue, Hana Way, Narwhal Avenue, Obsidian Avenue, Pisa Way, and Strada Street.

Note: The neighborhood park site/greenbelt area and drainage basin site improvements identified above will eventually be installed as part of Phase 2 of Tract No. 920, which is currently not a part of Zone 09. When those improvements are installed as part of Phase 2 of Tract No. 920, the cost of maintaining those improvements will be proportionately shared by the residential parcels in both phases of Tract No. 920. Likewise, the perimeter landscaping, street lighting, and pavement improvements being installed on Hanford-Armona Road and Liberty Drive as part of Tract No. 920 Phase 1, will proportionately benefit properties in both phases and the costs associated with those improvements will be proportionately shared by the residential parcels in both phase of Tract No. 920. However, when Phase 2 is developed, it is also anticipated that additional perimeter landscaping, street lighting, and pavement improvements will be installed and proportionately shared. Ultimately at build-out, all the Zone improvements installed as part of Phase 1 and Phase 2 of Tract No 920 will be proportionately shared by parcels in both phases.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 14 ends

Zone 10 – Energy Homes
The thirty-six residential properties within Zone 10, proportionately share and receive or will receive special benefits from the maintenance, servicing, and operation of:
➢ Approximately 10,611 square feet of landscaping and/or related improvement areas that includes:
• 1,361 square feet of median/entryway landscaping on Cabrillo Street at Vine Street, which is currently comprised of hardscape material and trees; • 6,379 square feet of minimally maintained parkway and streetscape side-panel landscaping surrounding the drainage basin, including 1,725 square feet on Vine Street and 4,654 square feet on Cabrillo Street. This landscape area is comprised of turf and trees but is minimally maintained at present;
• 2,871 square feet of parkway and streetscape side-panel minimal landscaped area with trees Vine Street north of Cabrillo Street.

The special benefits and costs associated with the landscaping improvements listed above are allocated and shared by the parcels within Tract No. 656 (Zone No. 11 of Landscape and Lighting Maintenance District No. 1).
➢ The four (4) street lights on the west side of Vine Street, three north of Cabrillo Street and one south of Cabrillo Street which serve as the entryway to Tract 839 and Tract 656. The special benefits associate with these four street lights are shared by the parcels within Tract No. 656 (Zone No. 11 of Landscape and Lighting Maintenance District No. 1) and PFMD Zone No. 10 is proportionately allocated the special benefit cost to operate and maintain these four street lights.

In addition to the above shared improvements, the 36 single-family residential parcels within Tract No. 839 (PFMD Zone No. 10) will proportionately share and receive special benefit from the maintenance, servicing, and operation of:
➢ The eight (8) local street lights within Tract 839 are located on Aliso Street, Otero Street, Lazo Court, and Cabrillo Street.
➢ Approximately 63,386 square feet of pavement surface area are located on Aliso Street, Otero Street, Lazo Court, and Cabrillo Street within Tract 839.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 15 ends

Part II -- Method of Apportionment
Legislative Requirements for Assessments
The costs of the proposed improvements for Fiscal Year 2023/2024 have been identified and allocated to properties within the District based on special benefit, consistent with the provisions of the City Maintenance District Code, the 1972 Act, and the assessment provisions of Proposition 218 (being contained in Article XIII D of the California Constitution). The improvements provided by this District for which properties may be assessed are identified as local landscaping, neighborhood parks, street lights, street paving, and related amenities that were either installed in direct connection with the development of properties within each Zone or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary elements for the development of such properties to their full and best use. The formulas used for calculating assessments and the designation of zones herein reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel.

Provisions of the California Constitution
In addition to the provisions of the City Maintenance District Code, Article XIII D of the California Constitution outlines specific requirements regarding assessments including the following:

Article XIII D Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”; Article XIII D Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.”
Article XIII D Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 16 ends

Benefit Analysis
Special Benefits
Landscaping Special Benefit
The ongoing maintenance of landscaped areas within the District provides aesthetic benefits to the properties within each respective Zone and a more pleasant environment to walk, drive, live, and work. The primary function of these landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development or potential development of properties within the Zones. These improvements are an integral part of the physical environment associated with the parcels in each Zone and while some of these improvements may in part be visible to properties outside the Zone, collectively if these Zone improvements are not properly maintained, it is the parcels within the Zone that would be aesthetically burdened. Additionally, the street landscaping in these Zones serves as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District and serve as a pleasant aesthetic amenity that enhances the approach to the parcels. Likewise, in some of the zones, the landscaped areas may include green space areas (neighborhood parks, greenbelts, open space and/or trails) that provide a physical buffer and open space between properties and these areas serve as an extension of the physical attributes of the parcels assessed, such as their front or rear yards. These green space areas may also provide a greater opportunity for recreation. Thus, the maintenance of these landscape improvements and the related amenities provide particular and distinct benefits to the properties and developments within each Zone.

Street Lighting Special Benefit
The street lighting in the District (localized street lighting) is primarily useful for illuminating the sidewalks and parking lanes on the streets used specifically to access the properties and/or is adjacent to those properties that comprise the District. This lighting is distinct from lights that may be installed that serve in large part to enhance traffic safety, such as traffic signals and intersection safety lights or the more sporadic lighting found on major thoroughfares outside the more concentrated development areas. These localized streetlights tend to be more closely spaced and of a lower intensity than streetlights installed primarily for traffic safety. These low-level, lowerintensity streetlights within the District provide three main special benefits: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit. Because traffic to and from these parcels is largely limited to the residents and residents’ guests, it is reasonable to assume that essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the properties in the District and that the vehicular traffic within the internal streets of a Zone is primarily for accessing the properties within that Zone. Therefore, street lighting on such streets is entirely a special benefit to those properties. While lighting located on the perimeter of a development also serves primarily for accessing the properties within that Zone it is recognized that such lighting may benefit pass-through traffic as well and inherently there is some general benefits associated with those streetlights.

In addition, the streetlights within the District are consistent with the City’s typical intensity and spacing standards for areas zoned for residential development areas and each parcel to be assessed is served directly by the system of streetlights providing appropriate lighting within these respective development areas. Furthermore, the cost of maintaining and operating each light is substantially the same, regardless of the location of the light within the District. Consequently, we conclude that each parcel within the District receives substantially similar benefit from the streetlight improvements and the only notable distinctions in proportional special benefits to each Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 17 ends

parcel is related to the specific quantity of lights associated with each development (Zone) and the overall location of those lights (internal development lights or perimeter lights).

Street Paving Special Benefit
Like street lighting in the District, the streets and parking lanes on the streets that are to be maintained through the District are exclusively within the boundaries of each Zone and those streets were specifically constructed to access those properties. Furthermore, the maintenance of these streets or the lack thereof, only has an impact on the properties within the District.

Because traffic on these streets is almost exclusively limited to the residents and residents’ guests associated with the District parcels, it is reasonable to conclude that essentially all utilization of these streets is primarily for accessing the properties within each respective Zone. Therefore, the maintenance and preservation of these streets is entirely a special benefit to those properties.

General Benefit
Landscaping General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements were primarily installed in connection with the development of properties in each respective Zone or are improvements that would otherwise be shared by and required for development of properties in those Zones. It is also evident that the maintenance these improvements and the level of maintenance provided has a direct and particular impact (special benefit) only on those properties in proximity to those improvements and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no quantifiable benefit to the public at large or properties outside each respective Zone.

In the absence of a special funding Zone, the City would typically provide only limited (as needed) tree management, weed abatement, rodent control, and erosion control services for the landscape areas currently maintained within the District. This baseline level of service would provide for periodic servicing of the improvement areas on an as-needed basis, but typically not more than twice annually. This baseline level of service provides for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage resulting from erosion or fire hazards but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance provided in the various Zones. For most agencies, the cost to provide this baseline level of service for flat/moderately-sloped street landscaped areas is less than $560 per acre (approximately $0.01285 per square foot) including medians, parkway and streetscape side panels; less than $448 per acre (approximately $0.01028 per square foot) for non-street public areas such as parks, greenbelts, and trail areas; and less than $224 per acre (approximately $0.00514 per square foot) for natural open space areas or other limited access areas. This baseline servicing, unlike the enhanced aesthetic services funded through the District assessments, would provide benefits to the general public and to the properties both within and outside of the specific benefit zones. The cost of providing this baseline service along with a five percent (5%) cost factor for City overhead and administration is treated as the cost of general benefits from landscape maintenance services. Therefore, for flat/moderately-sloped street landscaped areas a rate of $0.01349 per square foot ($0.01285 +5%) is applied to calculate the general benefit costs for the assessed improvements; for nonstreet public areas a rate of $0.01080 per square foot ($0.01028 +5%) is applied to calculate the general benefit costs for the assessed improvements; and for non-street public areas a rate of Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 18 ends

$0.00540 per square foot ($0.00514 +5%) is applied to calculate the general benefit costs for the assessed improvements.

Other Landscaping General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including:
➢ Minimization of dust and debris; and
➢ Decreased potential water runoff from both properties and the landscaped areas.

Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to parcels served by the District, for the purposes of this Report we assume these types of benefits to be general benefits, albeit general benefits that are extremely difficult to quantify. We estimate that the costs associated with these indirect benefits do not exceed one percent of the annual maintenance expenditures for Local Landscaping Zone improvements. Therefore, the costs associated with these indirect or incidental general benefits have been calculated based on 1.0% of the estimated “Total Annual Maintenance Expenditures” budgeted for each Zone. Together with the baseline general benefit costs previously identified, these indirect/incidental general benefit costs are excluded from the potential assessment funding and together are shown in the budgets for each Zone (Part III of this Report) as the “General Benefit Expenses (City Funded)”.

Street Lighting General Benefit
Collectively, there are a total of 289.50 streetlights to be operated and maintained through the District of which approximately 30% of those lights (27.8%) are located on the perimeter of the Zones, the remainder being internal residential streetlights.

These residential perimeter lights, in contrast to the internal residential lights funded by the District, arguably provide some illumination that extends beyond the boundaries of the developments and parcels being assessed, and these lights may also enhance the safety of members of the public unassociated with an assessed parcel by illuminating traffic lanes and/or parking on those streets, or that otherwise provides services to the general public. Although, in general, these streetlights exist solely because of the development of assessed parcels, and the primary purpose of these lights is to provide illumination to access the assessed parcels, these particular lights may provide some level of general benefit in addition to the special benefits provided to the assessed parcels. We estimate that these general benefits constitute not more than 25% of the total benefit associated with these perimeter lights, which is no more than 8% of the total benefit from all residential lights operated and maintained by the District (25% of 30% equals 7.5%). Therefore, it is reasonable to conclude that the total general benefit from the operation and maintenance activities associated with the District street lights does not exceed 8% of the direct annual operating expenses for all combined residential streetlights. The following table provides a summary of the proportional general benefit costs (amount not to be assessed as special benefit) for each of the Zones for streetlights.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 19 ends

Based on the general benefits outlined above and the improvement in each Zone, the following table summarizes the estimated general benefit costs calculated for each Zone:

Fiscal Year 2023/2024 Estimated General Benefit Costs
Assessment Methodology
To assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized for this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for assessment districts, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include but is not limited to land use and property size. The method of apportionment originally developed for this District was based on an assessment formula appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for nonresidential and undeveloped properties.

For the purposes of this Engineer's Report, an EBU is the quantum of benefit derived from the various Zone improvements by a single-family residential parcel. The single-family residential parcel has been selected as the basic unit for calculation of assessments since it currently represents 100% of the parcels to be assessed in the District, although other land uses may be annexed to the District in the future. Thus, the "benchmark" or “base value” property (the singlefamily residential parcel) derives one EBU of benefit and is assigned 1.00 Equivalent Benefit Unit.

Zone
Street Paving
General
Benefit
Total General
Benefit Cost
Zone 01 $ (513) $ (485) $ - $ (998)
Zone 02 $ (1,402) $ (1,814) $ - $ (3,217)
Zone 03 $ (392) $ (531) $ - $ (923)
Zone 04 $ (302) $ (468) $ - $ (769)
Zone 05 $ (452) $ (842) $ - $ (1,294)
Zone 06 $ (407) $ (52) $ - $ (459)
Zone 07 $ (98) $ (25) $ - $ (123)
Zone 08 $ (287) $ (209) $ - $ (496)
Zone 09 $ (362) $ (907) $ - $ (1,269)
Zone 10 $ (151) $ (100) $ - $ (252)
Totals $ (4,366) $ (5,433) $ - $ (9,799)
Street
Lighting
General
Benefit
Landscaping
General
Benefit
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 20 ends

Land Use Classifications
Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessor’s Office. It has been determined that parcel use and size are the appropriate factors necessary to identify and calculate the proportional special benefits conveyed to each property within the District for the cost of improvements associated with that property.

As of Fiscal Year 2023/2024, the parcels within the District are each identified as Residential Single-Family parcels or Exempt parcels. However, it is anticipated that as properties and developments are annexed into the District in subsequent fiscal years other land use classifications will be incorporated into the District. Therefore, in addition to the land uses currently applicable to parcels in the District, the following identifies other common land uses and assignment of proportional Equivalent Benefit Units anticipated for such land uses as compared to that of a Residential Single Family parcel. These land uses may be expanded to include additional land use classifications as developments are annexed to the District in the future and/or modified to ensure that the Equivalent Benefit Units assigned to each land use and parcel accurately reflects the proportional special benefits received.

Residential Single-Family -- This land use classification may include but is not limited to all subdivided residential tract lots with a single residential unit on the parcel (individual Assessor’s Parcel Number) including attached and detached single-family residential units, condominiums, or townhomes. As previously noted, the single-family residential parcel has been selected as the basic unit (base value) for calculation of assessments and each is assigned 1.00 Equivalent Benefit Unit.

Residential Vacant Lot -- This land use classification is defined as a fully subdivided residential parcel/lot within an approved Tract or subdivision for which the residential unit or units have not been constructed on the parcel (subdivided vacant lot). This land use classification is limited to fully subdivided residential parcels for which the number of residential units to be constructed on the parcel is four (4) units or less. This land use is assessed at 1.00 EBU per parcel.

Multi-Family Residential -- This land use classification is defined as properties that are primarily used for residential purposes but contain more than a single residential unit on the parcel (parcels with more than one dwelling) including apartments, duplexes, or other multi-unit structures. Due in part to the development and population densities associated with these types of dwelling units (reduced unit size compared to the typical density and size of single-family properties); studies have consistently shown that the average apartment unit impacts infrastructure approximately 80% as much as a single-family residence. (Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition, 1991; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition, 1991). Therefore, it is reasonable to conclude that the proportional special benefits these properties receive from the public improvements funded by the District assessments has a similar proportionality and these parcels shall be assigned a weighted proportional special benefit of 0.80 EBU per unit.

Planned Residential Subdivision -- This land use classification is defined as a parcel or group of parcels that may currently be identified as vacant undeveloped property, zoned for residential use, and the number of residential units to be developed on the property has been determined or identified as part of an approved Tract Map or Tentative Tract Map.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 21 ends

For balloting purposes to establish each property’s maximum assessment and proportional special benefits, these parcels were assigned an EBU that reflected the total EBU’s planned for that parcel at build-out (1.00 EBU per single-family residential lot and 0.80 per multi-family residential unit).

However, for calculation of the annual assessments each fiscal year, the Assessment Engineer shall apply to such parcels an EBU that best reflects that parcel’s proportional special benefits from the improvements and services provided as compared to other properties in the Zone based on the type and location of the improvements to be maintained, the proximity of the property to those improvements, and the development status of the property. Because these factors can vary from year to year and from parcel to parcel, the calculated EBU for each parcel originally balloted as Planned Residential Subdivision parcel may be different utilizing either the acreage of the parcel or number of planned units. The Assessment Engineer may identify the parcel and treat the parcel as a Vacant Undeveloped Property (assigned 1.00 EBU per acre); or may temporarily identify the parcel as a Special Case Parcel (refer to this land use classification below) assigning the parcel any proportional EBU up to the maximum EBU for which the property was ballot (1.0 EBU per single-family residential lot and 0.80 per multi-family residential unit).

Developed Non-Residential -- This land use is defined as a parcel and/or development (group of parcels) that has been developed primarily with a non-residential use including, but not limited to (both publicly owned and privately owned) commercial retail or service, office or professional service, hotel or motel, manufacturing, warehousing, parking lot, and/or institutional facilities including hospitals or other medical facilities, schools or education centers, churches or other non-profit organizations. Based on the single-family residential developments within Zones 01 through 06 of this District, it has been determined that on average there are approximately five dwelling units (residential lots) per acre within these residential developments. The calculated residential development density is approximately 5.24 lots per acre. Therefore, since the singlefamily residential parcel (the base value for calculation of assessments) is assigned 1.0 Equivalent Benefit Unit, it is reasonable and appropriate to assign a developed non-residential property a weighted special benefit that reflects a similar and proportional development density.

Therefore, the EBU assigned to each developed non-residential property is established by multiplying the parcel’s applied acreage by 5.0 EBU per acre (e.g., a developed non-residential parcel of 4.25-acres would be assigned 21.25 EBU, 4.25 acres x 5.0 EBU/acre = 21.25 EBU).

Vacant Undeveloped Property -- This land use classification includes undeveloped properties that were originally identified as Planned Residential Subdivision parcels but have not yet been developed or subdivided. While many of the improvements within a Zone are considered shared improvements that collectively support the overall development of properties within a Zone to their full and best use and benefit each of the properties in the Zone, including the vacant undeveloped properties, some improvements are constructed and accepted for maintenance only when the properties are subdivided and/or developed. It is also recognized that some of the shared improvements within a Zone have a more direct and particular benefit to those developed properties directly adjacent to the improvements or in close proximity to those improvements than do the vacant undeveloped properties that are not actively being developed or are further from those shared improvements. Therefore, it has been determined that parcels identified as Vacant Undeveloped Property shall be assigned a proportional EBU that is 20% of that assigned to developed properties, which is 1.0 EBU per acre (20% of the 5.0 EBU per acre assigned to Developed Non-Residential property). (e.g., a Vacant Undeveloped Property which is 7.00-acres would be assigned 7.00 EBU [7.0 acres x 1.0 EBU/acre]).

Exempt -- Within his District, there are lots or parcels of land that do not receive a special benefit from the improvements provided (exempt from assessment), which may include, but is not limited Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 22 ends

to public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, public rights-of-way, or utility rights-of-way; common areas, bifurcated lots; sliver parcels or any other parcel that has little or no assessed value and cannot be developed independently; parcels that are part of the improvements being maintained by the District or parcels that the City has determined cannot be developed. These types of parcels are considered to receive no direct benefit from the improvements and receive no special benefits or general benefits from the operation and maintenance of the District improvements and are assigned 0.00 EBU.

Special Case -- In many assessment districts (particularly districts that have a wide range of land uses, phased developments, and/or diversity in the location and type of improvements) there may be one or more parcels that the standard land use classifications and proportionality identified above do not accurately identify the use and special benefits received from the improvements.

Properties that are typically classified as Special Case parcels usually involve partial or mixeduse development of the property, or development restrictions whether those restrictions are temporary or permanent and affect the property’s proportional special benefit. Examples of such restrictions may include situations where only a portion of the parcel’s total acreage is or can be developed. In such a case, the net acreage of the parcel is utilized rather than the gross acreage of the parcel to calculate the parcel’s proportional special. Likewise, in a case where a parcel which was identified as a Planned Residential Subdivision as part of an annexation proceeding and balloting is not anticipated to be subdivided for the upcoming fiscal year, the parcel may be assessed as Vacant Undeveloped Property or as a Special Case depending on the improvements that directly benefit the property. Each such parcel shall be addressed on a case-by-case basis by the Assessment Engineer and the EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

A summary of the Equivalent Benefit Units (EBUs) that may be applied to land use classifications within the District is shown in the following table:

Land Use Classification
Residential Single-Family 1.00 EBU per Parcel/Lot
Residential Vacant Lot 1.00 EBU per Parcel/Lot
Residential Multi-Family 1.00 EBU per Unit
Planned Residential Subdivision 1.00 EBU per Planned Lot/Unit Non-Residential Developed 5.00 EBU per Acre
Vacant Undeveloped Property 1.00 EBU per Acre
Exempt 0.00 EBU per Parcel
Special Case Varied EBU per Adjusted Acre or Planned Units Equivalent Benefit Unit Formula
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 23 ends

Equivalent Benefit Unit Summary
The following is a summary of the land use classifications and Equivalent Benefit Units applicable to each of the District Zones for Fiscal Year 2023/2024:

Zone 01
Zone 02
Zone 03
Zone 04
Zone 05
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 112 112 112.000 112.0000
Exempt 3 - 0.472 -
Totals 115 112 112.472 112.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 242 242 242.000 242.0000
Exempt 11 - 2.895 -
Totals 253 242 244.895 242.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 74 74 74.000 74.0000
Exempt 3 - 0.433 -
Totals 77 74 74.433 74.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 90 90 90.000 90.0000
Totals 90 90 90.000 90.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 120 120 120.000 120.0000
Exempt 4 - 1.217 -
Totals 124 120 121.217 120.0000
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 24 ends

Zone 06
Zone 07
Zone 08
Zone 09
Zone 10
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 97 97 97.000 97.0000
Totals 97 97 97.000 97.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 20 20 20.000 20.0000
Totals 20 20 20.000 20.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 64 64 64.000 64.0000
Exempt 2 - 2.527 -
Totals 66 64 66.527 64.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 87 87 87.000 87.0000
Exempt 3 - 0.943 -
Totals 90 87 87.943 87.0000
Land Use Classification Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 36 36 36.000 36.0000
Totals 36 36 36.000 36.0000
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 25 ends

Calculation of Assessments
An assessment amount per EBU in each Zone is calculated by:

Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “General Benefit Expenses (City Funded)”, to establish the “Total Eligible Special Benefit Expenses”; Total Annual Expenses – General Benefit Expenses = Total Eligible Special Benefit Expenses To the resulting “Eligible Special Benefit Expenses”, various “Funding Adjustments/Contributions” may be applied that may include, but are not limited to:
➢ “Reserve Fund Transfer/Deduction”, represents an amount of available existing funds from the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit Expenses for the fiscal year.
➢ “Additional City Contribution and/or Service Reductions”, represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services (“Special Benefit Expenses”); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two. If the City provides an additional City Contribution to support the operation and maintenance for a given fiscal year, that contribution may be carried forward as a deficit applied to the Beginning Fund Balance in the next fiscal year.

These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed “Balance to Levy”;
Eligible Special Benefit Expenses +/- Funding Adjustments/Contributions =Balance to Levy The amount identified as the “Balance to Levy” is divided by the total number of EBUs of parcels that benefit to establish the “Assessment Rate” or “Assessment per EBU” for the fiscal year. This Rate is then applied back to each parcel’s individual EBU to calculate the parcel’s proportionate special benefits and assessment for the improvements.

Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount Annual Inflationary Adjustment (Assessment Range Formula) To assure continued adequacy of the financing of the improvement costs, when the District Zones were established, the assessments presented to the property owners included an annual inflationary adjustment (assessment range formula). This inflationary adjustment formula established that the Maximum Annual Assessment (maximum assessment rates) shall be comparably and automatically increased each fiscal year to cover the maintenance and replacement cost increases that naturally occur over time. The annual increase in the Maximum Annual Assessments shall be in accordance with the annual percentage increase (March to March) in the Employment Cost Index for Total Compensation for State and Local Government Workers (all Workers), published quarterly by the U.S. Bureau of Labor and Statistics (the “Index”). Increases in the Index will track comparably to increases in the costs of annual maintenance and periodic replacement of the described facilities and improvements, since the majority of the maintenance and replacement work is and will be done by City employees.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 26 ends

Each year, the percentage difference between the Index for March of the current year and the Index for the previous March shall be identified. This percentage difference shall then establish the range of increased assessments allowed based on the Index. If the percentage change from March to March is not available at the time the Engineer’s Report is prepared a similar time period may be utilized. For Fiscal Year 2023/2024 the annual percentage change in the Index (March 2022 to March 2023) was 4.9 percent.

The Maximum Assessment Rates shall be calculated independent of the District’s annual budget and proposed assessments. Any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rates is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year.

The District is not required to adjust the assessments levied each year, nor does it restrict the assessments to the adjustment amount. If the budget and assessments for a given Zone does not require an increase or the increase is less than the allowed adjusted maximum assessment rate, then the budget and assessments shall be applied. If the budget and assessments for a given Zone require an increase greater than the allowed maximum assessment rate, then the proposed assessment is considered an increased assessment. In such cases, mailed notices and balloting to the property owners would be required pursuant to the provisions of Article XIIID prior to the imposition of that assessment.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 27 ends

Part III -- Estimate of Costs
The following budgets outline the estimated costs to maintain and service the various improvements described in this Report for Fiscal Year 2023/2024.

The budgeted expenses outlined in the following pages for each Zone reflect the estimated annual expenses needed to support and maintain the improvements provided in those Zone at an appropriate full-service level. These full-service expenses, minus the City’s general benefit costs (the City’s financial obligation to support the improvements) result in the amount of funding the property owners should reasonably be assessed to fully fund their proportional special benefits from those improvements (“Special Benefit Expenses”). However, if the maximum allowed assessment revenue (assessments being applied at the maximum assessment rate) that can be collected annually is less than the Special Benefit Expenses, various “Funding Adjustments/Contributions” may be applied to reduce the amount to be assessed for the fiscal year (“Balance to Levy”) to a dollar amount that can be supported at the allowed maximum assessment rate.

These Funding Adjustments/Contributions may include an amount identified as “Additional City Contribution and/or Service Reductions” which represents the amount of funding that needs to be eliminated from the budgeted expenses through service reductions and/or additional funding that the City would need to contribute to supplement the Zone’s Special Benefit Expenses (excluding funding for operational reserves and rehabilitation) to sustain full service maintenance. Whether the City chooses to contribute additional funds or implement service reductions is entirely at the discretion of the City Council.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 28 ends

Zones 01, 02, & 03 Budgets

PFMD PFMD PFMD
Zone 01 Zone 02 Zone 03
The Landing Liberty Silva Estates Phase 10

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 7,188 $ 21,252 $ 6,300
Backflow Testing 45 225 45
Contract Repair Work 5,000 30,000 20,000
Annual Contract Maintenance Expenses $ 12,233 $ 51,477 $ 26,345 PGE $ 450 $ 950 $ 150
Water $ 3,000 $ 17,000 $ 6,000
Utility Expenses $ 3,450 $ 17,950 $ 6,150
ANNUAL MAINTENANCE EXPENSES $ 15,683 $ 69,427 $ 32,495

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ 45,770 $ 53,850 $ 6,350 Capital Improvement Project Expenditures (For Fiscal Year) $ - $ - $ - ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 45,770 $ 53,850 $ 6,350

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ - $ - $ -
Annual Administration Expenses 1,336 2,518 819
TOTAL INCIDENTAL EXPENSES $ 1,336 $ 2,518 $ 819
TOTAL ANNUAL EXPENSES $ 62,789 $ 125,795 $ 39,664
GENERAL BENEFIT EXPENSES 513 1,402 392
Lighting General Benefit — City Funded $ (513) $ (1,402) $ (392) Landscaping General Benefit — City Funded (485) (1,814) (531) TOTAL GENERAL BENEFIT EXPENSES $ (998) $ (3,217) $ (923) TOTAL SPECIAL BENEFIT EXPENSES $ 61,791 $ 122,578 $ 38,741

FUNDING ADJUSTMENTS
Reserve Fund Transfer/Deduction - - -
Additional City Funding and/or Service Reductions* - - - TOTAL FUNDING ADJUSTMENTS / CONTRIBUTIONS $ - $ - $ -
BALANCE TO LEVY $ 61,791 $ 122,578 $ 38,741

DISTRICT STATISTICS
Total Parcels 115 253 77
Assessed Parcels 112 242 74
Equivalent Benefit Units (EBU) 112.00 242.00 74.00
Assessment Per EBU $551.71 $506.52 $523.53
Maximum Assessment Rate Per EBU $961.0695 $1,361.9504 $1,278.5889

FUND BALANCE
Estimated Beginning Fund Balance $ 646,909 $ 1,897,925 $ 549,750 Operational Reserve & Rehabilitation Funding Collected 45,770 53,850 6,350 Estimated Ending Fund Balance $ 692,679 $ 1,951,775 $ 556,100

BUDGET ITEMS
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 29 ends

Zones 04, 05, & 06 Budgets

PFMD PFMD PFMD
Zone 04 Zone 05 Zone 06
Parkview Estates &
Heritage Park - Laredo
East Village
Park/Aniston Place
Heritage Acres

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 5,268 $ 8,544 $ 3,184
Backflow Testing - 90 -
Contract Repair Work 14,000 5,000 2,000
Annual Contract Maintenance Expenses $ 19,268 $ 13,634 $ 5,184 PGE $ 450 $ 1,200 $ 3,500
Water $ 4,000 $ 10,000 $ 600
Utility Expenses $ 4,450 $ 11,200 $ 4,100
ANNUAL MAINTENANCE EXPENSES $ 23,718 $ 24,834 $ 9,284

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ 40,140 $ 41,240 $ 56,980 Capital Improvement Project Expenditures (For Fiscal Year) $ - $ - $ - ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 40,140 $ 41,240 $ 56,980

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ - $ - $ -
Annual Administration Expenses 1,064 1,066 1,041
TOTAL INCIDENTAL EXPENSES $ 1,064 $ 1,066 $ 1,041
TOTAL ANNUAL EXPENSES $ 64,922 $ 67,140 $ 67,305
GENERAL BENEFIT EXPENSES 302 452 407
Lighting General Benefit — City Funded $ (302) $ (452) $ (407) Landscaping General Benefit — City Funded (468) (842) (52) TOTAL GENERAL BENEFIT EXPENSES $ (769) $ (1,294) $ (459) TOTAL SPECIAL BENEFIT EXPENSES $ 64,153 $ 65,846 $ 66,846

DISTRICT STATISTICS
Total Parcels 90 124 97
Assessed Parcels 90 120 97
Equivalent Benefit Units (EBU) 90.00 120.00 97.00
Assessment Per EBU $712.81 $548.71 $689.14
Maximum Assessment Rate Per EBU $765.4563 $1,628.6125 $843.7422

FUND BALANCE
Estimated Beginning Fund Balance $ 201,423 $ 500,745 $ 305,782 Operational Reserve & Rehabilitation Funding Collected 40,140 41,240 56,980 Estimated Ending Fund Balance $ 241,563 $ 541,985 $ 362,762

BUDGET ITEMS
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 30 ends

Zones 07, 08, & 09 Budgets

PFMD PFMD PFMD
Zone 07 Zone 08 Zone 09
Capistrano Woodside Lennar

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 972 $ 6,684 $ 6,948
Backflow Testing - 45 90
Contract Repair Work 500 1,000 750
Annual Contract Maintenance Expenses $ 1,472 $ 7,729 $ 7,788 PGE $ 70 $ 1,000 $ 180
Water $ 550 $ 800 $ 800
Utility Expenses $ 620 $ 1,800 $ 980
ANNUAL MAINTENANCE EXPENSES $ 2,092 $ 9,529 $ 8,768

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ 5,430 $ 40,130 $ 48,930 Capital Improvement Project Expenditures (For Fiscal Year) $ - $ - $ - ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 5,430 $ 40,130 $ 48,930

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ - $ - $ -
Annual Administration Expenses 161 759 866
TOTAL INCIDENTAL EXPENSES $ 161 $ 759 $ 866
TOTAL ANNUAL EXPENSES $ 7,683 $ 50,418 $ 58,564
GENERAL BENEFIT EXPENSES 98 286.5200 361.9200
Lighting General Benefit — City Funded $ (98) $ (287) $ (362) Landscaping General Benefit — City Funded (25) (209) (907) TOTAL GENERAL BENEFIT EXPENSES $ (123) $ (496) $ (1,269) TOTAL SPECIAL BENEFIT EXPENSES $ 7,560 $ 49,923 $ 57,296

DISTRICT STATISTICS
Total Parcels 20 66 90
Assessed Parcels 20 64 87
Equivalent Benefit Units (EBU) 20.00 64.00 87.00
Assessment Per EBU $377.99 $780.04 $658.57
Maximum Assessment Rate Per EBU $396.1675 $818.0449 $839.8469

FUND BALANCE
Estimated Beginning Fund Balance $ 25,886 $ 128,362 $ 137,028 Operational Reserve & Rehabilitation Funding Collected 5,430 40,130 48,930 Estimated Ending Fund Balance $ 31,316 $ 168,492 $ 185,958

BUDGET ITEMS
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 31 ends

Zone 10 Budget and Total PFMD Budget, FY 2023/2024
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 32 ends

Part IV -- District Diagrams
The following section contains a series of diagrams showing the boundaries of the Zones within the Lemoore Public Facilities Maintenance District No. 1 District for Fiscal Year 2023/2024 which incorporate the parcels determined to receive special benefits from the District improvements. In addition to depicting the boundaries of the Zones, the diagrams also show the location of the improvements within the Zones. The parcels within each Zone consist of all lots, parcels, and subdivisions of land within the boundaries as depicted by these diagrams and shall consist of and be dictated by the lines and dimensions as those lots, parcels and subdivisions of land shown on the Kings County Assessor’s parcel maps for the current year and by reference the Kings County Assessor’s parcel maps are incorporated herein and made part of this Report. These diagrams along with the Assessment Roll incorporated in this Report constitute the District Assessment Diagram for Fiscal Year 2023/2024.

Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 33 ends

District Zone Overview
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 34 ends

Zone 01 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 35 ends

Zone 02 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 36 ends

Zone 03 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 37 ends

Zone 04 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 38 ends

Zone 05 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 39 ends

Zone 06 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 40 ends

Zone 07 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 41 ends

Zone No. 08 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 42 ends

Zone No. 09 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 43 ends

Zone No. 10 Diagram
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 44 ends

Part V -- Assessment Rolls
The following Assessment Rolls incorporate all parcels identified as being within the District and the assessment amount for each parcel for Fiscal Year 2023/2024. Each parcel listed on the Assessment Roll for each Zone is currently shown and illustrated on the County Assessor's Roll and the County Assessor’s Parcel Number Maps (APN maps). These records are by reference, made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment rolls are subject to change as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County Assessor's Office securing the final roll and generating tax bills for Fiscal Year 2023/2024. The total Fiscal Year 2023/2024 Assessment revenue for each Zone may be slightly different than the “Balance to Levy” indicated for the Zone in Part III - Estimate of Costs due to rounding.

Zone 01 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-600-001 01 Residential Single-Family 1.00 $551.71
023-600-002 01 Residential Single-Family 1.00 $551.71
023-600-003 01 Residential Single-Family 1.00 $551.71
023-600-004 01 Residential Single-Family 1.00 $551.71
023-600-005 01 Residential Single-Family 1.00 $551.71
023-600-006 01 Residential Single-Family 1.00 $551.71
023-600-007 01 Residential Single-Family 1.00 $551.71
023-600-008 01 Residential Single-Family 1.00 $551.71
023-600-009 01 Residential Single-Family 1.00 $551.71
023-600-012 01 Residential Single-Family 1.00 $551.71
023-600-013 01 Residential Single-Family 1.00 $551.71
023-600-014 01 Residential Single-Family 1.00 $551.71
023-600-015 01 Residential Single-Family 1.00 $551.71
023-600-016 01 Residential Single-Family 1.00 $551.71
023-600-017 01 Residential Single-Family 1.00 $551.71
023-600-018 01 Residential Single-Family 1.00 $551.71
023-600-019 01 Residential Single-Family 1.00 $551.71
023-600-020 01 Residential Single-Family 1.00 $551.71
023-600-021 01 Residential Single-Family 1.00 $551.71
023-600-022 01 Residential Single-Family 1.00 $551.71
023-600-023 01 Residential Single-Family 1.00 $551.71
023-600-024 01 Residential Single-Family 1.00 $551.71
023-600-025 01 Residential Single-Family 1.00 $551.71
023-600-026 01 Residential Single-Family 1.00 $551.71
023-600-027 01 Residential Single-Family 1.00 $551.71
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 45 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-600-028 01 Residential Single-Family 1.00 $551.71
023-600-029 01 Residential Single-Family 1.00 $551.71
023-600-030 01 Residential Single-Family 1.00 $551.71
023-600-031 01 Residential Single-Family 1.00 $551.71
023-600-032 01 Residential Single-Family 1.00 $551.71
023-600-033 01 Residential Single-Family 1.00 $551.71
023-600-034 01 Residential Single-Family 1.00 $551.71
023-600-035 01 Residential Single-Family 1.00 $551.71
023-600-036 01 Residential Single-Family 1.00 $551.71
023-600-037 01 Residential Single-Family 1.00 $551.71
023-600-038 01 Residential Single-Family 1.00 $551.71
023-600-039 01 Residential Single-Family 1.00 $551.71
023-600-040 01 Residential Single-Family 1.00 $551.71
023-600-041 01 Residential Single-Family 1.00 $551.71
023-600-043 01 Residential Single-Family 1.00 $551.71
023-600-044 01 Residential Single-Family 1.00 $551.71
023-600-045 01 Residential Single-Family 1.00 $551.71
023-600-046 01 Residential Single-Family 1.00 $551.71
023-600-047 01 Residential Single-Family 1.00 $551.71
023-600-048 01 Residential Single-Family 1.00 $551.71
023-600-049 01 Residential Single-Family 1.00 $551.71
023-600-050 01 Residential Single-Family 1.00 $551.71
023-600-051 01 Residential Single-Family 1.00 $551.71
023-600-052 01 Residential Single-Family 1.00 $551.71
023-600-053 01 Residential Single-Family 1.00 $551.71
023-600-054 01 Residential Single-Family 1.00 $551.71
023-600-055 01 Residential Single-Family 1.00 $551.71
023-600-056 01 Residential Single-Family 1.00 $551.71
023-600-057 01 Residential Single-Family 1.00 $551.71
023-600-058 01 Residential Single-Family 1.00 $551.71
023-600-059 01 Residential Single-Family 1.00 $551.71
023-600-060 01 Residential Single-Family 1.00 $551.71
023-600-061 01 Residential Single-Family 1.00 $551.71
023-600-062 01 Residential Single-Family 1.00 $551.71
023-600-063 01 Residential Single-Family 1.00 $551.71
023-600-064 01 Residential Single-Family 1.00 $551.71
023-600-065 01 Residential Single-Family 1.00 $551.71
023-600-066 01 Residential Single-Family 1.00 $551.71
023-600-067 01 Residential Single-Family 1.00 $551.71
023-600-068 01 Residential Single-Family 1.00 $551.71
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 46 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-600-069 01 Residential Single-Family 1.00 $551.71
023-600-070 01 Residential Single-Family 1.00 $551.71
023-600-071 01 Residential Single-Family 1.00 $551.71
023-600-072 01 Residential Single-Family 1.00 $551.71
023-600-073 01 Residential Single-Family 1.00 $551.71
023-600-074 01 Residential Single-Family 1.00 $551.71
023-620-001 01 Residential Single-Family 1.00 $551.71
023-620-002 01 Residential Single-Family 1.00 $551.71
023-620-003 01 Residential Single-Family 1.00 $551.71
023-620-004 01 Residential Single-Family 1.00 $551.71
023-620-005 01 Residential Single-Family 1.00 $551.71
023-620-006 01 Residential Single-Family 1.00 $551.71
023-620-007 01 Residential Single-Family 1.00 $551.71
023-620-008 01 Residential Single-Family 1.00 $551.71
023-620-009 01 Residential Single-Family 1.00 $551.71
023-620-010 01 Residential Single-Family 1.00 $551.71
023-620-011 01 Residential Single-Family 1.00 $551.71
023-620-012 01 Residential Single-Family 1.00 $551.71
023-620-013 01 Residential Single-Family 1.00 $551.71
023-620-014 01 Residential Single-Family 1.00 $551.71
023-620-015 01 Residential Single-Family 1.00 $551.71
023-620-016 01 Residential Single-Family 1.00 $551.71
023-620-017 01 Residential Single-Family 1.00 $551.71
023-620-018 01 Exempt - $0.00
023-620-019 01 Residential Single-Family 1.00 $551.71
023-620-020 01 Residential Single-Family 1.00 $551.71
023-620-021 01 Residential Single-Family 1.00 $551.71
023-620-022 01 Residential Single-Family 1.00 $551.71
023-620-023 01 Residential Single-Family 1.00 $551.71
023-620-024 01 Residential Single-Family 1.00 $551.71
023-620-025 01 Residential Single-Family 1.00 $551.71
023-620-026 01 Residential Single-Family 1.00 $551.71
023-620-027 01 Residential Single-Family 1.00 $551.71
023-620-028 01 Residential Single-Family 1.00 $551.71
023-620-029 01 Residential Single-Family 1.00 $551.71
023-620-030 01 Residential Single-Family 1.00 $551.71
023-620-031 01 Residential Single-Family 1.00 $551.71
023-620-032 01 Residential Single-Family 1.00 $551.71
023-620-033 01 Residential Single-Family 1.00 $551.71
023-620-034 01 Residential Single-Family 1.00 $551.71
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 47 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-620-035 01 Residential Single-Family 1.00 $551.71
023-620-036 01 Residential Single-Family 1.00 $551.71
023-620-037 01 Residential Single-Family 1.00 $551.71
023-620-038 01 Residential Single-Family 1.00 $551.71
023-620-039 01 Residential Single-Family 1.00 $551.71
023-620-040 01 Residential Single-Family 1.00 $551.71
023-620-041 01 Residential Single-Family 1.00 $551.71
023-620-042 01 Residential Single-Family 1.00 $551.71
Total 112.00 $61,791.52
Zone 02 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-780-001 02 Residential Single-Family 1.00 $506.52
021-780-002 02 Residential Single-Family 1.00 $506.52
021-780-003 02 Residential Single-Family 1.00 $506.52
021-780-004 02 Residential Single-Family 1.00 $506.52
021-780-005 02 Residential Single-Family 1.00 $506.52
021-780-006 02 Residential Single-Family 1.00 $506.52
021-780-007 02 Residential Single-Family 1.00 $506.52
021-780-008 02 Residential Single-Family 1.00 $506.52
021-780-009 02 Residential Single-Family 1.00 $506.52
021-780-010 02 Residential Single-Family 1.00 $506.52
021-780-011 02 Residential Single-Family 1.00 $506.52
021-780-012 02 Residential Single-Family 1.00 $506.52
021-780-013 02 Residential Single-Family 1.00 $506.52
021-780-014 02 Residential Single-Family 1.00 $506.52
021-780-015 02 Residential Single-Family 1.00 $506.52
021-780-016 02 Residential Single-Family 1.00 $506.52
021-780-017 02 Exempt - $0.00
021-780-018 02 Residential Single-Family 1.00 $506.52
021-780-019 02 Residential Single-Family 1.00 $506.52
021-780-020 02 Residential Single-Family 1.00 $506.52
021-780-021 02 Residential Single-Family 1.00 $506.52
021-780-022 02 Residential Single-Family 1.00 $506.52
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 48 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-780-023 02 Residential Single-Family 1.00 $506.52
021-780-024 02 Residential Single-Family 1.00 $506.52
021-780-025 02 Residential Single-Family 1.00 $506.52
021-780-026 02 Residential Single-Family 1.00 $506.52
021-780-027 02 Residential Single-Family 1.00 $506.52
021-780-028 02 Residential Single-Family 1.00 $506.52
021-780-029 02 Residential Single-Family 1.00 $506.52
021-780-030 02 Residential Single-Family 1.00 $506.52
021-780-031 02 Residential Single-Family 1.00 $506.52
021-780-032 02 Residential Single-Family 1.00 $506.52
021-780-033 02 Residential Single-Family 1.00 $506.52
021-780-034 02 Exempt - $0.00
021-780-035 02 Residential Single-Family 1.00 $506.52
021-780-036 02 Residential Single-Family 1.00 $506.52
021-780-037 02 Residential Single-Family 1.00 $506.52
021-780-038 02 Residential Single-Family 1.00 $506.52
021-780-039 02 Residential Single-Family 1.00 $506.52
021-780-040 02 Residential Single-Family 1.00 $506.52
021-780-041 02 Residential Single-Family 1.00 $506.52
021-780-042 02 Residential Single-Family 1.00 $506.52
021-780-043 02 Residential Single-Family 1.00 $506.52
021-780-044 02 Residential Single-Family 1.00 $506.52
021-780-045 02 Residential Single-Family 1.00 $506.52
021-780-046 02 Residential Single-Family 1.00 $506.52
021-780-047 02 Residential Single-Family 1.00 $506.52
021-780-048 02 Residential Single-Family 1.00 $506.52
021-780-049 02 Residential Single-Family 1.00 $506.52
021-780-050 02 Residential Single-Family 1.00 $506.52
021-780-051 02 Residential Single-Family 1.00 $506.52
021-780-052 02 Residential Single-Family 1.00 $506.52
021-780-053 02 Exempt - $0.00
021-780-054 02 Residential Single-Family 1.00 $506.52
021-780-055 02 Residential Single-Family 1.00 $506.52
021-780-056 02 Residential Single-Family 1.00 $506.52
021-780-057 02 Residential Single-Family 1.00 $506.52
021-780-058 02 Residential Single-Family 1.00 $506.52
021-780-059 02 Residential Single-Family 1.00 $506.52
021-780-060 02 Residential Single-Family 1.00 $506.52
021-780-061 02 Residential Single-Family 1.00 $506.52
021-780-062 02 Residential Single-Family 1.00 $506.52
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 49 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-780-063 02 Residential Single-Family 1.00 $506.52
021-780-064 02 Residential Single-Family 1.00 $506.52
021-780-065 02 Residential Single-Family 1.00 $506.52
021-780-066 02 Residential Single-Family 1.00 $506.52
021-780-067 02 Exempt - $0.00
021-780-068 02 Residential Single-Family 1.00 $506.52
021-780-069 02 Residential Single-Family 1.00 $506.52
021-780-070 02 Residential Single-Family 1.00 $506.52
021-780-071 02 Residential Single-Family 1.00 $506.52
021-780-072 02 Residential Single-Family 1.00 $506.52
021-780-073 02 Residential Single-Family 1.00 $506.52
021-780-074 02 Residential Single-Family 1.00 $506.52
021-780-075 02 Residential Single-Family 1.00 $506.52
021-780-076 02 Residential Single-Family 1.00 $506.52
021-780-077 02 Residential Single-Family 1.00 $506.52
021-780-078 02 Residential Single-Family 1.00 $506.52
021-780-079 02 Residential Single-Family 1.00 $506.52
021-780-080 02 Residential Single-Family 1.00 $506.52
021-790-001 02 Residential Single-Family 1.00 $506.52
021-790-002 02 Residential Single-Family 1.00 $506.52
021-790-003 02 Residential Single-Family 1.00 $506.52
021-790-004 02 Residential Single-Family 1.00 $506.52
021-790-005 02 Residential Single-Family 1.00 $506.52
021-790-006 02 Residential Single-Family 1.00 $506.52
021-790-007 02 Residential Single-Family 1.00 $506.52
021-790-008 02 Residential Single-Family 1.00 $506.52
021-790-009 02 Residential Single-Family 1.00 $506.52
021-790-010 02 Residential Single-Family 1.00 $506.52
021-790-011 02 Residential Single-Family 1.00 $506.52
021-790-012 02 Residential Single-Family 1.00 $506.52
021-790-013 02 Residential Single-Family 1.00 $506.52
021-790-014 02 Residential Single-Family 1.00 $506.52
021-790-015 02 Residential Single-Family 1.00 $506.52
021-790-016 02 Residential Single-Family 1.00 $506.52
021-790-017 02 Residential Single-Family 1.00 $506.52
021-790-018 02 Residential Single-Family 1.00 $506.52
021-790-019 02 Residential Single-Family 1.00 $506.52
021-790-020 02 Exempt - $0.00
021-790-021 02 Residential Single-Family 1.00 $506.52
021-790-022 02 Residential Single-Family 1.00 $506.52
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 50 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-790-023 02 Residential Single-Family 1.00 $506.52
021-790-024 02 Residential Single-Family 1.00 $506.52
021-790-025 02 Residential Single-Family 1.00 $506.52
021-790-026 02 Residential Single-Family 1.00 $506.52
021-790-027 02 Residential Single-Family 1.00 $506.52
021-790-028 02 Residential Single-Family 1.00 $506.52
021-790-029 02 Residential Single-Family 1.00 $506.52
021-790-030 02 Residential Single-Family 1.00 $506.52
021-790-031 02 Residential Single-Family 1.00 $506.52
021-790-032 02 Residential Single-Family 1.00 $506.52
021-790-033 02 Exempt - $0.00
021-790-034 02 Exempt - $0.00
021-790-035 02 Residential Single-Family 1.00 $506.52
021-790-036 02 Residential Single-Family 1.00 $506.52
021-790-037 02 Residential Single-Family 1.00 $506.52
021-790-038 02 Residential Single-Family 1.00 $506.52
021-790-039 02 Residential Single-Family 1.00 $506.52
021-790-040 02 Residential Single-Family 1.00 $506.52
021-790-041 02 Residential Single-Family 1.00 $506.52
021-790-042 02 Residential Single-Family 1.00 $506.52
021-790-043 02 Residential Single-Family 1.00 $506.52
021-790-044 02 Residential Single-Family 1.00 $506.52
021-790-045 02 Residential Single-Family 1.00 $506.52
021-790-046 02 Residential Single-Family 1.00 $506.52
021-790-047 02 Residential Single-Family 1.00 $506.52
021-790-048 02 Residential Single-Family 1.00 $506.52
021-790-049 02 Residential Single-Family 1.00 $506.52
021-790-050 02 Residential Single-Family 1.00 $506.52
021-790-051 02 Residential Single-Family 1.00 $506.52
021-790-052 02 Residential Single-Family 1.00 $506.52
021-790-053 02 Residential Single-Family 1.00 $506.52
021-790-054 02 Residential Single-Family 1.00 $506.52
021-790-055 02 Residential Single-Family 1.00 $506.52
021-790-056 02 Residential Single-Family 1.00 $506.52
021-790-057 02 Residential Single-Family 1.00 $506.52
021-790-058 02 Residential Single-Family 1.00 $506.52
021-790-059 02 Residential Single-Family 1.00 $506.52
021-790-060 02 Residential Single-Family 1.00 $506.52
021-790-061 02 Residential Single-Family 1.00 $506.52
021-790-062 02 Residential Single-Family 1.00 $506.52
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 51 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-790-063 02 Exempt - $0.00
021-790-064 02 Residential Single-Family 1.00 $506.52
021-790-065 02 Residential Single-Family 1.00 $506.52
021-790-066 02 Residential Single-Family 1.00 $506.52
021-790-067 02 Residential Single-Family 1.00 $506.52
021-790-068 02 Residential Single-Family 1.00 $506.52
021-790-069 02 Residential Single-Family 1.00 $506.52
021-790-070 02 Residential Single-Family 1.00 $506.52
021-790-071 02 Residential Single-Family 1.00 $506.52
021-790-072 02 Residential Single-Family 1.00 $506.52
021-790-073 02 Residential Single-Family 1.00 $506.52
021-790-074 02 Residential Single-Family 1.00 $506.52
021-790-075 02 Residential Single-Family 1.00 $506.52
021-800-001 02 Residential Single-Family 1.00 $506.52
021-800-002 02 Residential Single-Family 1.00 $506.52
021-800-003 02 Residential Single-Family 1.00 $506.52
021-800-004 02 Residential Single-Family 1.00 $506.52
021-800-005 02 Residential Single-Family 1.00 $506.52
021-800-006 02 Residential Single-Family 1.00 $506.52
021-800-007 02 Residential Single-Family 1.00 $506.52
021-800-008 02 Residential Single-Family 1.00 $506.52
021-800-009 02 Residential Single-Family 1.00 $506.52
021-800-010 02 Residential Single-Family 1.00 $506.52
021-800-011 02 Residential Single-Family 1.00 $506.52
021-800-012 02 Residential Single-Family 1.00 $506.52
021-800-013 02 Residential Single-Family 1.00 $506.52
021-800-014 02 Residential Single-Family 1.00 $506.52
021-800-015 02 Residential Single-Family 1.00 $506.52
021-800-016 02 Residential Single-Family 1.00 $506.52
021-800-017 02 Residential Single-Family 1.00 $506.52
021-800-018 02 Residential Single-Family 1.00 $506.52
021-800-019 02 Residential Single-Family 1.00 $506.52
021-800-020 02 Residential Single-Family 1.00 $506.52
021-800-021 02 Residential Single-Family 1.00 $506.52
021-800-022 02 Residential Single-Family 1.00 $506.52
021-800-023 02 Residential Single-Family 1.00 $506.52
021-800-024 02 Residential Single-Family 1.00 $506.52
021-800-025 02 Residential Single-Family 1.00 $506.52
021-800-026 02 Residential Single-Family 1.00 $506.52
021-800-027 02 Residential Single-Family 1.00 $506.52
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 52 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-800-028 02 Residential Single-Family 1.00 $506.52
021-800-029 02 Residential Single-Family 1.00 $506.52
021-800-030 02 Residential Single-Family 1.00 $506.52
021-800-031 02 Residential Single-Family 1.00 $506.52
021-800-032 02 Residential Single-Family 1.00 $506.52
021-800-033 02 Residential Single-Family 1.00 $506.52
021-800-034 02 Residential Single-Family 1.00 $506.52
021-800-035 02 Residential Single-Family 1.00 $506.52
021-800-036 02 Residential Single-Family 1.00 $506.52
021-800-037 02 Residential Single-Family 1.00 $506.52
021-800-038 02 Residential Single-Family 1.00 $506.52
021-800-039 02 Residential Single-Family 1.00 $506.52
021-800-040 02 Residential Single-Family 1.00 $506.52
021-800-041 02 Residential Single-Family 1.00 $506.52
021-800-042 02 Residential Single-Family 1.00 $506.52
021-800-043 02 Residential Single-Family 1.00 $506.52
021-800-044 02 Residential Single-Family 1.00 $506.52
021-800-045 02 Residential Single-Family 1.00 $506.52
021-800-046 02 Residential Single-Family 1.00 $506.52
021-800-047 02 Residential Single-Family 1.00 $506.52
021-800-048 02 Residential Single-Family 1.00 $506.52
021-800-049 02 Residential Single-Family 1.00 $506.52
021-800-050 02 Residential Single-Family 1.00 $506.52
021-800-051 02 Residential Single-Family 1.00 $506.52
021-800-052 02 Residential Single-Family 1.00 $506.52
021-800-053 02 Residential Single-Family 1.00 $506.52
021-800-054 02 Residential Single-Family 1.00 $506.52
021-800-055 02 Residential Single-Family 1.00 $506.52
021-800-056 02 Residential Single-Family 1.00 $506.52
021-800-057 02 Residential Single-Family 1.00 $506.52
021-800-058 02 Residential Single-Family 1.00 $506.52
021-800-059 02 Residential Single-Family 1.00 $506.52
021-800-060 02 Residential Single-Family 1.00 $506.52
021-800-061 02 Residential Single-Family 1.00 $506.52
021-800-062 02 Residential Single-Family 1.00 $506.52
021-800-063 02 Residential Single-Family 1.00 $506.52
021-800-064 02 Residential Single-Family 1.00 $506.52
021-800-065 02 Residential Single-Family 1.00 $506.52
021-800-066 02 Residential Single-Family 1.00 $506.52
021-800-067 02 Residential Single-Family 1.00 $506.52
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 53 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-800-068 02 Residential Single-Family 1.00 $506.52
021-800-069 02 Residential Single-Family 1.00 $506.52
021-800-070 02 Residential Single-Family 1.00 $506.52
021-800-071 02 Exempt - $0.00
021-810-001 02 Residential Single-Family 1.00 $506.52
021-810-002 02 Residential Single-Family 1.00 $506.52
021-810-003 02 Residential Single-Family 1.00 $506.52
021-810-004 02 Residential Single-Family 1.00 $506.52
021-810-005 02 Residential Single-Family 1.00 $506.52
021-810-006 02 Exempt - $0.00
021-810-007 02 Residential Single-Family 1.00 $506.52
021-810-008 02 Residential Single-Family 1.00 $506.52
021-810-009 02 Residential Single-Family 1.00 $506.52
021-810-010 02 Residential Single-Family 1.00 $506.52
021-810-011 02 Residential Single-Family 1.00 $506.52
021-810-012 02 Residential Single-Family 1.00 $506.52
021-810-013 02 Residential Single-Family 1.00 $506.52
021-810-014 02 Residential Single-Family 1.00 $506.52
021-810-015 02 Exempt - $0.00
021-810-016 02 Residential Single-Family 1.00 $506.52
021-810-017 02 Residential Single-Family 1.00 $506.52
021-810-018 02 Residential Single-Family 1.00 $506.52
021-810-019 02 Residential Single-Family 1.00 $506.52
021-810-020 02 Residential Single-Family 1.00 $506.52
021-810-021 02 Residential Single-Family 1.00 $506.52
021-810-022 02 Residential Single-Family 1.00 $506.52
021-810-023 02 Residential Single-Family 1.00 $506.52
021-810-024 02 Residential Single-Family 1.00 $506.52
021-810-025 02 Residential Single-Family 1.00 $506.52
021-810-026 02 Residential Single-Family 1.00 $506.52
021-810-027 02 Residential Single-Family 1.00 $506.52
Total 242.00 $122,577.84
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 54 ends

Zone 03 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-360-008 03 Residential Single-Family 1.00 $523.53
023-360-009 03 Residential Single-Family 1.00 $523.53
023-360-010 03 Residential Single-Family 1.00 $523.53
023-360-011 03 Residential Single-Family 1.00 $523.53
023-360-012 03 Residential Single-Family 1.00 $523.53
023-360-013 03 Residential Single-Family 1.00 $523.53
023-360-014 03 Residential Single-Family 1.00 $523.53
023-360-015 03 Residential Single-Family 1.00 $523.53
023-360-016 03 Residential Single-Family 1.00 $523.53
023-360-017 03 Residential Single-Family 1.00 $523.53
023-360-018 03 Residential Single-Family 1.00 $523.53
023-360-019 03 Residential Single-Family 1.00 $523.53
023-360-020 03 Residential Single-Family 1.00 $523.53
023-360-021 03 Residential Single-Family 1.00 $523.53
023-360-022 03 Residential Single-Family 1.00 $523.53
023-360-023 03 Residential Single-Family 1.00 $523.53
023-360-024 03 Residential Single-Family 1.00 $523.53
023-360-025 03 Residential Single-Family 1.00 $523.53
023-360-026 03 Residential Single-Family 1.00 $523.53
023-360-027 03 Residential Single-Family 1.00 $523.53
023-360-028 03 Residential Single-Family 1.00 $523.53
023-360-029 03 Residential Single-Family 1.00 $523.53
023-360-030 03 Residential Single-Family 1.00 $523.53
023-360-031 03 Residential Single-Family 1.00 $523.53
023-360-032 03 Residential Single-Family 1.00 $523.53
023-360-033 03 Residential Single-Family 1.00 $523.53
023-360-034 03 Residential Single-Family 1.00 $523.53
023-360-035 03 Residential Single-Family 1.00 $523.53
023-360-036 03 Residential Single-Family 1.00 $523.53
023-360-037 03 Residential Single-Family 1.00 $523.53
023-360-043 03 Residential Single-Family 1.00 $523.53
023-360-044 03 Residential Single-Family 1.00 $523.53
023-360-045 03 Residential Single-Family 1.00 $523.53
023-360-046 03 Residential Single-Family 1.00 $523.53
023-360-047 03 Residential Single-Family 1.00 $523.53
023-360-048 03 Residential Single-Family 1.00 $523.53
023-360-049 03 Residential Single-Family 1.00 $523.53
023-360-050 03 Residential Single-Family 1.00 $523.53
023-360-051 03 Residential Single-Family 1.00 $523.53
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 55 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-360-052 03 Residential Single-Family 1.00 $523.53
023-360-053 03 Residential Single-Family 1.00 $523.53
023-360-054 03 Residential Single-Family 1.00 $523.53
023-360-055 03 Residential Single-Family 1.00 $523.53
023-360-056 03 Residential Single-Family 1.00 $523.53
023-360-057 03 Residential Single-Family 1.00 $523.53
023-360-058 03 Residential Single-Family 1.00 $523.53
023-360-059 03 Residential Single-Family 1.00 $523.53
023-360-060 03 Residential Single-Family 1.00 $523.53
023-360-061 03 Residential Single-Family 1.00 $523.53
023-360-062 03 Residential Single-Family 1.00 $523.53
023-360-063 03 Residential Single-Family 1.00 $523.53
023-360-064 03 Residential Single-Family 1.00 $523.53
023-360-065 03 Residential Single-Family 1.00 $523.53
023-360-066 03 Residential Single-Family 1.00 $523.53
023-360-067 03 Residential Single-Family 1.00 $523.53
023-360-068 03 Residential Single-Family 1.00 $523.53
023-360-069 03 Residential Single-Family 1.00 $523.53
023-360-070 03 Residential Single-Family 1.00 $523.53
023-360-071 03 Residential Single-Family 1.00 $523.53
023-360-072 03 Residential Single-Family 1.00 $523.53
023-360-073 03 Residential Single-Family 1.00 $523.53
023-360-074 03 Residential Single-Family 1.00 $523.53
023-360-075 03 Residential Single-Family 1.00 $523.53
023-360-076 03 Residential Single-Family 1.00 $523.53
023-360-077 03 Residential Single-Family 1.00 $523.53
023-360-078 03 Residential Single-Family 1.00 $523.53
023-360-079 03 Residential Single-Family 1.00 $523.53
023-360-080 03 Residential Single-Family 1.00 $523.53
023-360-081 03 Residential Single-Family 1.00 $523.53
023-360-082 03 Residential Single-Family 1.00 $523.53
023-360-083 03 Residential Single-Family 1.00 $523.53
023-360-084 03 Residential Single-Family 1.00 $523.53
023-360-085 03 Residential Single-Family 1.00 $523.53
023-360-086 03 Residential Single-Family 1.00 $523.53
023-360-087 03 Exempt - $0.00
023-360-088 03 Exempt - $0.00
023-360-089 03 Exempt - $0.00
Total 74.00 $38,741.22
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 56 ends

Zone 04 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-260-004 04 Residential Single-Family 1.00 $712.81
021-260-005 04 Residential Single-Family 1.00 $712.81
021-260-006 04 Residential Single-Family 1.00 $712.81
021-260-007 04 Residential Single-Family 1.00 $712.81
021-260-008 04 Residential Single-Family 1.00 $712.81
021-260-009 04 Residential Single-Family 1.00 $712.81
021-260-010 04 Residential Single-Family 1.00 $712.81
021-260-011 04 Residential Single-Family 1.00 $712.81
021-260-012 04 Residential Single-Family 1.00 $712.81
021-260-013 04 Residential Single-Family 1.00 $712.81
021-260-014 04 Residential Single-Family 1.00 $712.81
021-260-015 04 Residential Single-Family 1.00 $712.81
021-260-016 04 Residential Single-Family 1.00 $712.81
021-260-017 04 Residential Single-Family 1.00 $712.81
021-260-018 04 Residential Single-Family 1.00 $712.81
021-260-019 04 Residential Single-Family 1.00 $712.81
021-260-020 04 Residential Single-Family 1.00 $712.81
021-260-021 04 Residential Single-Family 1.00 $712.81
021-260-022 04 Residential Single-Family 1.00 $712.81
021-260-023 04 Residential Single-Family 1.00 $712.81
021-260-024 04 Residential Single-Family 1.00 $712.81
021-260-025 04 Residential Single-Family 1.00 $712.81
021-260-026 04 Residential Single-Family 1.00 $712.81
021-260-027 04 Residential Single-Family 1.00 $712.81
021-260-028 04 Residential Single-Family 1.00 $712.81
021-260-029 04 Residential Single-Family 1.00 $712.81
021-260-030 04 Residential Single-Family 1.00 $712.81
021-260-031 04 Residential Single-Family 1.00 $712.81
021-260-032 04 Residential Single-Family 1.00 $712.81
021-260-033 04 Residential Single-Family 1.00 $712.81
021-260-034 04 Residential Single-Family 1.00 $712.81
021-260-035 04 Residential Single-Family 1.00 $712.81
021-260-036 04 Residential Single-Family 1.00 $712.81
021-260-037 04 Residential Single-Family 1.00 $712.81
021-260-038 04 Residential Single-Family 1.00 $712.81
021-260-039 04 Residential Single-Family 1.00 $712.81
021-260-040 04 Residential Single-Family 1.00 $712.81
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 57 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-260-041 04 Residential Single-Family 1.00 $712.81
021-260-042 04 Residential Single-Family 1.00 $712.81
021-260-044 04 Residential Single-Family 1.00 $712.81
021-260-045 04 Residential Single-Family 1.00 $712.81
021-260-046 04 Residential Single-Family 1.00 $712.81
021-260-047 04 Residential Single-Family 1.00 $712.81
021-260-048 04 Residential Single-Family 1.00 $712.81
021-260-049 04 Residential Single-Family 1.00 $712.81
021-260-050 04 Residential Single-Family 1.00 $712.81
021-260-051 04 Residential Single-Family 1.00 $712.81
021-260-052 04 Residential Single-Family 1.00 $712.81
021-260-053 04 Residential Single-Family 1.00 $712.81
021-260-054 04 Residential Single-Family 1.00 $712.81
021-260-055 04 Residential Single-Family 1.00 $712.81
021-260-056 04 Residential Single-Family 1.00 $712.81
021-260-057 04 Residential Single-Family 1.00 $712.81
021-260-058 04 Residential Single-Family 1.00 $712.81
021-260-059 04 Residential Single-Family 1.00 $712.81
021-260-060 04 Residential Single-Family 1.00 $712.81
021-260-061 04 Residential Single-Family 1.00 $712.81
021-260-062 04 Residential Single-Family 1.00 $712.81
021-260-063 04 Residential Single-Family 1.00 $712.81
021-260-064 04 Residential Single-Family 1.00 $712.81
021-260-065 04 Residential Single-Family 1.00 $712.81
021-260-066 04 Residential Single-Family 1.00 $712.81
021-260-067 04 Residential Single-Family 1.00 $712.81
021-260-068 04 Residential Single-Family 1.00 $712.81
021-260-069 04 Residential Single-Family 1.00 $712.81
021-260-070 04 Residential Single-Family 1.00 $712.81
021-260-071 04 Residential Single-Family 1.00 $712.81
021-260-072 04 Residential Single-Family 1.00 $712.81
021-260-073 04 Residential Single-Family 1.00 $712.81
021-260-074 04 Residential Single-Family 1.00 $712.81
021-260-075 04 Residential Single-Family 1.00 $712.81
021-260-076 04 Residential Single-Family 1.00 $712.81
021-260-077 04 Residential Single-Family 1.00 $712.81
021-260-078 04 Residential Single-Family 1.00 $712.81
021-260-079 04 Residential Single-Family 1.00 $712.81
021-260-080 04 Residential Single-Family 1.00 $712.81
021-260-081 04 Residential Single-Family 1.00 $712.81
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 58 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-260-082 04 Residential Single-Family 1.00 $712.81
021-260-083 04 Residential Single-Family 1.00 $712.81
021-260-084 04 Residential Single-Family 1.00 $712.81
021-260-085 04 Residential Single-Family 1.00 $712.81
021-260-086 04 Residential Single-Family 1.00 $712.81
021-260-087 04 Residential Single-Family 1.00 $712.81
021-260-088 04 Residential Single-Family 1.00 $712.81
021-260-089 04 Residential Single-Family 1.00 $712.81
021-260-090 04 Residential Single-Family 1.00 $712.81
021-260-091 04 Residential Single-Family 1.00 $712.81
021-260-092 04 Residential Single-Family 1.00 $712.81
021-260-093 04 Residential Single-Family 1.00 $712.81
021-260-094 04 Residential Single-Family 1.00 $712.81
Total 90.00 $64,152.90
Zone 05 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-610-001 05 Residential Single-Family 1.00 $548.71
023-610-002 05 Residential Single-Family 1.00 $548.71
023-610-003 05 Residential Single-Family 1.00 $548.71
023-610-004 05 Residential Single-Family 1.00 $548.71
023-610-005 05 Residential Single-Family 1.00 $548.71
023-610-006 05 Residential Single-Family 1.00 $548.71
023-610-007 05 Residential Single-Family 1.00 $548.71
023-610-008 05 Residential Single-Family 1.00 $548.71
023-610-009 05 Residential Single-Family 1.00 $548.71
023-610-010 05 Residential Single-Family 1.00 $548.71
023-610-011 05 Residential Single-Family 1.00 $548.71
023-610-012 05 Residential Single-Family 1.00 $548.71
023-610-013 05 Residential Single-Family 1.00 $548.71
023-610-014 05 Residential Single-Family 1.00 $548.71
023-610-015 05 Residential Single-Family 1.00 $548.71
023-610-016 05 Residential Single-Family 1.00 $548.71
023-610-017 05 Residential Single-Family 1.00 $548.71
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 59 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-610-018 05 Residential Single-Family 1.00 $548.71
023-610-019 05 Residential Single-Family 1.00 $548.71
023-610-020 05 Residential Single-Family 1.00 $548.71
023-610-021 05 Residential Single-Family 1.00 $548.71
023-610-022 05 Residential Single-Family 1.00 $548.71
023-610-023 05 Residential Single-Family 1.00 $548.71
023-610-024 05 Residential Single-Family 1.00 $548.71
023-610-025 05 Residential Single-Family 1.00 $548.71
023-610-026 05 Residential Single-Family 1.00 $548.71
023-610-027 05 Exempt - $0.00
023-610-028 05 Exempt - $0.00
023-610-033 05 Residential Single-Family 1.00 $548.71
023-610-034 05 Residential Single-Family 1.00 $548.71
023-610-035 05 Residential Single-Family 1.00 $548.71
023-610-036 05 Residential Single-Family 1.00 $548.71
023-610-037 05 Residential Single-Family 1.00 $548.71
023-610-038 05 Residential Single-Family 1.00 $548.71
023-610-039 05 Residential Single-Family 1.00 $548.71
023-610-040 05 Residential Single-Family 1.00 $548.71
023-610-041 05 Residential Single-Family 1.00 $548.71
023-610-042 05 Residential Single-Family 1.00 $548.71
023-610-044 05 Residential Single-Family 1.00 $548.71
023-610-045 05 Residential Single-Family 1.00 $548.71
023-610-046 05 Residential Single-Family 1.00 $548.71
023-610-047 05 Residential Single-Family 1.00 $548.71
023-610-048 05 Residential Single-Family 1.00 $548.71
023-610-049 05 Residential Single-Family 1.00 $548.71
023-610-050 05 Residential Single-Family 1.00 $548.71
023-610-051 05 Residential Single-Family 1.00 $548.71
023-610-052 05 Residential Single-Family 1.00 $548.71
023-610-053 05 Residential Single-Family 1.00 $548.71
023-610-054 05 Residential Single-Family 1.00 $548.71
023-610-055 05 Residential Single-Family 1.00 $548.71
023-610-056 05 Residential Single-Family 1.00 $548.71
023-610-057 05 Residential Single-Family 1.00 $548.71
023-610-058 05 Residential Single-Family 1.00 $548.71
023-610-059 05 Residential Single-Family 1.00 $548.71
023-610-060 05 Residential Single-Family 1.00 $548.71
023-610-061 05 Residential Single-Family 1.00 $548.71
023-610-062 05 Residential Single-Family 1.00 $548.71
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 60 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-610-063 05 Residential Single-Family 1.00 $548.71
023-610-065 05 Residential Single-Family 1.00 $548.71
023-610-066 05 Residential Single-Family 1.00 $548.71
023-610-067 05 Residential Single-Family 1.00 $548.71
023-610-068 05 Residential Single-Family 1.00 $548.71
023-610-069 05 Residential Single-Family 1.00 $548.71
023-610-070 05 Residential Single-Family 1.00 $548.71
023-610-071 05 Residential Single-Family 1.00 $548.71
023-610-072 05 Residential Single-Family 1.00 $548.71
023-610-073 05 Residential Single-Family 1.00 $548.71
023-610-074 05 Residential Single-Family 1.00 $548.71
023-610-075 05 Residential Single-Family 1.00 $548.71
023-610-076 05 Residential Single-Family 1.00 $548.71
023-610-077 05 Residential Single-Family 1.00 $548.71
023-610-078 05 Residential Single-Family 1.00 $548.71
023-610-079 05 Residential Single-Family 1.00 $548.71
023-610-080 05 Residential Single-Family 1.00 $548.71
023-610-081 05 Residential Single-Family 1.00 $548.71
023-610-082 05 Residential Single-Family 1.00 $548.71
023-610-083 05 Residential Single-Family 1.00 $548.71
023-610-084 05 Residential Single-Family 1.00 $548.71
023-610-090 05 Residential Single-Family 1.00 $548.71
023-610-091 05 Residential Single-Family 1.00 $548.71
023-610-092 05 Residential Single-Family 1.00 $548.71
023-610-093 05 Residential Single-Family 1.00 $548.71
023-610-095 05 Exempt - $0.00
023-610-097 05 Residential Single-Family 1.00 $548.71
023-630-001 05 Residential Single-Family 1.00 $548.71
023-630-002 05 Residential Single-Family 1.00 $548.71
023-630-003 05 Residential Single-Family 1.00 $548.71
023-630-004 05 Residential Single-Family 1.00 $548.71
023-630-005 05 Residential Single-Family 1.00 $548.71
023-630-006 05 Residential Single-Family 1.00 $548.71
023-630-007 05 Residential Single-Family 1.00 $548.71
023-630-008 05 Residential Single-Family 1.00 $548.71
023-630-009 05 Residential Single-Family 1.00 $548.71
023-630-010 05 Residential Single-Family 1.00 $548.71
023-630-011 05 Residential Single-Family 1.00 $548.71
023-630-012 05 Residential Single-Family 1.00 $548.71
023-630-013 05 Residential Single-Family 1.00 $548.71
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 61 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-630-014 05 Residential Single-Family 1.00 $548.71
023-630-015 05 Residential Single-Family 1.00 $548.71
023-630-016 05 Residential Single-Family 1.00 $548.71
023-630-017 05 Residential Single-Family 1.00 $548.71
023-630-018 05 Residential Single-Family 1.00 $548.71
023-630-019 05 Residential Single-Family 1.00 $548.71
023-630-020 05 Residential Single-Family 1.00 $548.71
023-630-021 05 Residential Single-Family 1.00 $548.71
023-630-022 05 Residential Single-Family 1.00 $548.71
023-630-023 05 Residential Single-Family 1.00 $548.71
023-630-024 05 Residential Single-Family 1.00 $548.71
023-630-025 05 Residential Single-Family 1.00 $548.71
023-630-026 05 Residential Single-Family 1.00 $548.71
023-630-027 05 Residential Single-Family 1.00 $548.71
023-630-028 05 Residential Single-Family 1.00 $548.71
023-630-029 05 Residential Single-Family 1.00 $548.71
023-630-030 05 Residential Single-Family 1.00 $548.71
023-630-031 05 Residential Single-Family 1.00 $548.71
023-630-032 05 Residential Single-Family 1.00 $548.71
023-630-033 05 Residential Single-Family 1.00 $548.71
023-630-034 05 Residential Single-Family 1.00 $548.71
023-630-035 05 Residential Single-Family 1.00 $548.71
023-630-036 05 Residential Single-Family 1.00 $548.71
023-630-037 05 Residential Single-Family 1.00 $548.71
023-630-038 05 Residential Single-Family 1.00 $548.71
023-630-039 05 Residential Single-Family 1.00 $548.71
023-630-040 05 Exempt - $0.00
Total 120.00 $65,845.20
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2016/2017

Page 62 ends

Zone 06 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-820-001 06 Residential Single-Family 1.00 $689.14
021-820-002 06 Residential Single-Family 1.00 $689.14
021-820-003 06 Residential Single-Family 1.00 $689.14
021-820-004 06 Residential Single-Family 1.00 $689.14
021-820-005 06 Residential Single-Family 1.00 $689.14
021-820-006 06 Residential Single-Family 1.00 $689.14
021-820-007 06 Residential Single-Family 1.00 $689.14
021-820-008 06 Residential Single-Family 1.00 $689.14
021-820-009 06 Residential Single-Family 1.00 $689.14
021-820-010 06 Residential Single-Family 1.00 $689.14
021-820-011 06 Residential Single-Family 1.00 $689.14
021-820-012 06 Residential Single-Family 1.00 $689.14
021-820-013 06 Residential Single-Family 1.00 $689.14
021-820-014 06 Residential Single-Family 1.00 $689.14
021-820-015 06 Residential Single-Family 1.00 $689.14
021-820-016 06 Residential Single-Family 1.00 $689.14
021-820-017 06 Residential Single-Family 1.00 $689.14
021-820-018 06 Residential Single-Family 1.00 $689.14
021-820-019 06 Residential Single-Family 1.00 $689.14
021-820-020 06 Residential Single-Family 1.00 $689.14
021-820-021 06 Residential Single-Family 1.00 $689.14
021-820-022 06 Residential Single-Family 1.00 $689.14
021-820-023 06 Residential Single-Family 1.00 $689.14
021-820-024 06 Residential Single-Family 1.00 $689.14
021-820-025 06 Residential Single-Family 1.00 $689.14
021-820-026 06 Residential Single-Family 1.00 $689.14
021-820-027 06 Residential Single-Family 1.00 $689.14
021-820-028 06 Residential Single-Family 1.00 $689.14
021-820-029 06 Residential Single-Family 1.00 $689.14
021-820-030 06 Residential Single-Family 1.00 $689.14
021-820-031 06 Residential Single-Family 1.00 $689.14
021-820-032 06 Residential Single-Family 1.00 $689.14
021-820-033 06 Residential Single-Family 1.00 $689.14
021-830-002 06 Residential Single-Family 1.00 $689.14
021-830-003 06 Residential Single-Family 1.00 $689.14
021-830-004 06 Residential Single-Family 1.00 $689.14
021-830-005 06 Residential Single-Family 1.00 $689.14
021-830-006 06 Residential Single-Family 1.00 $689.14
021-830-007 06 Residential Single-Family 1.00 $689.14
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2016/2017

Page 63 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-830-008 06 Residential Single-Family 1.00 $689.14
021-830-009 06 Residential Single-Family 1.00 $689.14
021-830-010 06 Residential Single-Family 1.00 $689.14
021-830-011 06 Residential Single-Family 1.00 $689.14
021-830-012 06 Residential Single-Family 1.00 $689.14
021-830-013 06 Residential Single-Family 1.00 $689.14
021-830-014 06 Residential Single-Family 1.00 $689.14
021-830-015 06 Residential Single-Family 1.00 $689.14
021-830-016 06 Residential Single-Family 1.00 $689.14
021-830-017 06 Residential Single-Family 1.00 $689.14
021-830-018 06 Residential Single-Family 1.00 $689.14
021-830-019 06 Residential Single-Family 1.00 $689.14
021-830-020 06 Residential Single-Family 1.00 $689.14
021-830-021 06 Residential Single-Family 1.00 $689.14
021-830-022 06 Residential Single-Family 1.00 $689.14
021-830-023 06 Residential Single-Family 1.00 $689.14
021-830-024 06 Residential Single-Family 1.00 $689.14
021-830-025 06 Residential Single-Family 1.00 $689.14
021-830-026 06 Residential Single-Family 1.00 $689.14
021-830-027 06 Residential Single-Family 1.00 $689.14
021-830-028 06 Residential Single-Family 1.00 $689.14
021-830-029 06 Residential Single-Family 1.00 $689.14
021-830-030 06 Residential Single-Family 1.00 $689.14
021-830-031 06 Residential Single-Family 1.00 $689.14
021-830-032 06 Residential Single-Family 1.00 $689.14
021-830-033 06 Residential Single-Family 1.00 $689.14
021-830-034 06 Residential Single-Family 1.00 $689.14
021-830-036 06 Residential Single-Family 1.00 $689.14
021-830-037 06 Residential Single-Family 1.00 $689.14
021-830-038 06 Residential Single-Family 1.00 $689.14
021-830-039 06 Residential Single-Family 1.00 $689.14
021-830-040 06 Residential Single-Family 1.00 $689.14
021-830-041 06 Residential Single-Family 1.00 $689.14
021-830-042 06 Residential Single-Family 1.00 $689.14
021-830-043 06 Residential Single-Family 1.00 $689.14
021-830-044 06 Residential Single-Family 1.00 $689.14
021-830-045 06 Residential Single-Family 1.00 $689.14
021-830-046 06 Residential Single-Family 1.00 $689.14
021-830-047 06 Residential Single-Family 1.00 $689.14
021-830-048 06 Residential Single-Family 1.00 $689.14
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2016/2017

Page 64 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-830-049 06 Residential Single-Family 1.00 $689.14
021-830-050 06 Residential Single-Family 1.00 $689.14
021-830-051 06 Residential Single-Family 1.00 $689.14
021-830-052 06 Residential Single-Family 1.00 $689.14
021-830-053 06 Residential Single-Family 1.00 $689.14
021-830-054 06 Residential Single-Family 1.00 $689.14
021-830-055 06 Residential Single-Family 1.00 $689.14
021-830-056 06 Residential Single-Family 1.00 $689.14
021-830-057 06 Residential Single-Family 1.00 $689.14
021-830-058 06 Residential Single-Family 1.00 $689.14
021-830-059 06 Residential Single-Family 1.00 $689.14
021-830-060 06 Residential Single-Family 1.00 $689.14
021-830-061 06 Residential Single-Family 1.00 $689.14
021-830-062 06 Residential Single-Family 1.00 $689.14
021-830-063 06 Residential Single-Family 1.00 $689.14
021-830-064 06 Residential Single-Family 1.00 $689.14
021-830-065 06 Residential Single-Family 1.00 $689.14
021-830-066 06 Residential Single-Family 1.00 $689.14
Total 97.00 $66,846.58
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 65 ends

Zone 07 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-640-001 07 Residential Single-Family 1.00 $377.99
023-640-002 07 Residential Single-Family 1.00 $377.99
023-640-003 07 Residential Single-Family 1.00 $377.99
023-640-004 07 Residential Single-Family 1.00 $377.99
023-640-005 07 Residential Single-Family 1.00 $377.99
023-640-006 07 Residential Single-Family 1.00 $377.99
023-640-007 07 Residential Single-Family 1.00 $377.99
023-640-008 07 Residential Single-Family 1.00 $377.99
023-640-009 07 Residential Single-Family 1.00 $377.99
023-640-010 07 Residential Single-Family 1.00 $377.99
023-640-011 07 Residential Single-Family 1.00 $377.99
023-640-012 07 Residential Single-Family 1.00 $377.99
023-640-013 07 Residential Single-Family 1.00 $377.99
023-640-014 07 Residential Single-Family 1.00 $377.99
023-640-015 07 Residential Single-Family 1.00 $377.99
023-640-016 07 Residential Single-Family 1.00 $377.99
023-640-017 07 Residential Single-Family 1.00 $377.99
023-640-018 07 Residential Single-Family 1.00 $377.99
023-640-019 07 Residential Single-Family 1.00 $377.99
023-640-020 07 Residential Single-Family 1.00 $377.99
Total 20.00 $7,559.80
Zone 08 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-650-001 08 Residential Single-Family 1.00 $780.04
023-650-002 08 Residential Single-Family 1.00 $780.04
023-650-003 08 Residential Single-Family 1.00 $780.04
023-650-004 08 Residential Single-Family 1.00 $780.04
023-650-005 08 Residential Single-Family 1.00 $780.04
023-650-006 08 Residential Single-Family 1.00 $780.04
023-650-007 08 Residential Single-Family 1.00 $780.04
023-650-008 08 Residential Single-Family 1.00 $780.04
023-650-009 08 Residential Single-Family 1.00 $780.04
023-650-010 08 Residential Single-Family 1.00 $780.04
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 66 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-650-011 08 Residential Single-Family 1.00 $780.04
023-650-012 08 Residential Single-Family 1.00 $780.04
023-650-013 08 Residential Single-Family 1.00 $780.04
023-650-014 08 Residential Single-Family 1.00 $780.04
023-650-015 08 Residential Single-Family 1.00 $780.04
023-650-016 08 Residential Single-Family 1.00 $780.04
023-650-017 08 Residential Single-Family 1.00 $780.04
023-650-018 08 Residential Single-Family 1.00 $780.04
023-650-019 08 Residential Single-Family 1.00 $780.04
023-650-020 08 Residential Single-Family 1.00 $780.04
023-650-021 08 Residential Single-Family 1.00 $780.04
023-650-022 08 Residential Single-Family 1.00 $780.04
023-650-023 08 Residential Single-Family 1.00 $780.04
023-650-024 08 Residential Single-Family 1.00 $780.04
023-650-025 08 Residential Single-Family 1.00 $780.04
023-650-026 08 Residential Single-Family 1.00 $780.04
023-650-027 08 Residential Single-Family 1.00 $780.04
023-650-028 08 Residential Single-Family 1.00 $780.04
023-650-029 08 Residential Single-Family 1.00 $780.04
023-650-030 08 Residential Single-Family 1.00 $780.04
023-650-031 08 Residential Single-Family 1.00 $780.04
023-650-032 08 Residential Single-Family 1.00 $780.04
023-650-033 08 Residential Single-Family 1.00 $780.04
023-650-034 08 Residential Single-Family 1.00 $780.04
023-650-035 08 Residential Single-Family 1.00 $780.04
023-650-036 08 Residential Single-Family 1.00 $780.04
023-650-037 08 Residential Single-Family 1.00 $780.04
023-650-038 08 Residential Single-Family 1.00 $780.04
023-650-039 08 Residential Single-Family 1.00 $780.04
023-650-040 08 Residential Single-Family 1.00 $780.04
023-650-041 08 Residential Single-Family 1.00 $780.04
023-650-042 08 Residential Single-Family 1.00 $780.04
023-650-043 08 Residential Single-Family 1.00 $780.04
023-650-044 08 Residential Single-Family 1.00 $780.04
023-650-045 08 Residential Single-Family 1.00 $780.04
023-650-046 08 Residential Single-Family 1.00 $780.04
023-650-047 08 Residential Single-Family 1.00 $780.04
023-650-048 08 Residential Single-Family 1.00 $780.04
023-650-049 08 Residential Single-Family 1.00 $780.04
023-650-050 08 Residential Single-Family 1.00 $780.04
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 67 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-650-051 08 Residential Single-Family 1.00 $780.04
023-650-052 08 Residential Single-Family 1.00 $780.04
023-650-053 08 Residential Single-Family 1.00 $780.04
023-650-054 08 Residential Single-Family 1.00 $780.04
023-650-055 08 Residential Single-Family 1.00 $780.04
023-650-056 08 Residential Single-Family 1.00 $780.04
023-650-057 08 Residential Single-Family 1.00 $780.04
023-650-058 08 Residential Single-Family 1.00 $780.04
023-650-059 08 Residential Single-Family 1.00 $780.04
023-650-060 08 Residential Single-Family 1.00 $780.04
023-650-061 08 Residential Single-Family 1.00 $780.04
023-650-062 08 Residential Single-Family 1.00 $780.04
023-650-063 08 Residential Single-Family 1.00 $780.04
023-650-064 08 Residential Single-Family 1.00 $780.04
023-650-065 08 Exempt - $0.00
023-650-066 08 Exempt - $0.00
Total 64.00 $49,922.56
Zone 09 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-570-002 09 Residential Single-Family 1.00 $658.57
021-570-003 09 Residential Single-Family 1.00 $658.57
021-570-004 09 Residential Single-Family 1.00 $658.57
021-570-005 09 Residential Single-Family 1.00 $658.57
021-570-006 09 Residential Single-Family 1.00 $658.57
021-570-007 09 Residential Single-Family 1.00 $658.57
021-570-008 09 Residential Single-Family 1.00 $658.57
021-570-009 09 Residential Single-Family 1.00 $658.57
021-570-010 09 Residential Single-Family 1.00 $658.57
021-570-011 09 Residential Single-Family 1.00 $658.57
021-570-012 09 Residential Single-Family 1.00 $658.57
021-570-013 09 Residential Single-Family 1.00 $658.57
021-570-014 09 Residential Single-Family 1.00 $658.57
021-570-015 09 Residential Single-Family 1.00 $658.57
021-570-016 09 Residential Single-Family 1.00 $658.57
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 68 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-570-017 09 Residential Single-Family 1.00 $658.57
021-570-018 09 Residential Single-Family 1.00 $658.57
021-570-019 09 Residential Single-Family 1.00 $658.57
021-570-020 09 Residential Single-Family 1.00 $658.57
021-570-021 09 Residential Single-Family 1.00 $658.57
021-570-022 09 Residential Single-Family 1.00 $658.57
021-570-023 09 Residential Single-Family 1.00 $658.57
021-570-024 09 Residential Single-Family 1.00 $658.57
021-570-025 09 Residential Single-Family 1.00 $658.57
021-570-026 09 Residential Single-Family 1.00 $658.57
021-570-027 09 Residential Single-Family 1.00 $658.57
021-570-028 09 Residential Single-Family 1.00 $658.57
021-570-029 09 Residential Single-Family 1.00 $658.57
021-570-030 09 Residential Single-Family 1.00 $658.57
021-570-031 09 Residential Single-Family 1.00 $658.57
021-570-032 09 Residential Single-Family 1.00 $658.57
021-570-033 09 Residential Single-Family 1.00 $658.57
021-570-034 09 Residential Single-Family 1.00 $658.57
021-570-035 09 Residential Single-Family 1.00 $658.57
021-570-036 09 Residential Single-Family 1.00 $658.57
021-570-037 09 Residential Single-Family 1.00 $658.57
021-570-038 09 Residential Single-Family 1.00 $658.57
021-570-039 09 Residential Single-Family 1.00 $658.57
021-570-040 09 Residential Single-Family 1.00 $658.57
021-570-041 09 Residential Single-Family 1.00 $658.57
021-570-042 09 Residential Single-Family 1.00 $658.57
021-570-043 09 Residential Single-Family 1.00 $658.57
021-570-044 09 Residential Single-Family 1.00 $658.57
021-570-045 09 Residential Single-Family 1.00 $658.57
021-570-046 09 Residential Single-Family 1.00 $658.57
021-570-047 09 Residential Single-Family 1.00 $658.57
021-570-048 09 Residential Single-Family 1.00 $658.57
021-570-049 09 Residential Single-Family 1.00 $658.57
021-570-050 09 Residential Single-Family 1.00 $658.57
021-570-051 09 Residential Single-Family 1.00 $658.57
021-570-052 09 Residential Single-Family 1.00 $658.57
021-570-053 09 Residential Single-Family 1.00 $658.57
021-570-054 09 Residential Single-Family 1.00 $658.57
021-570-055 09 Residential Single-Family 1.00 $658.57
021-570-056 09 Residential Single-Family 1.00 $658.57
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 69 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-570-057 09 Residential Single-Family 1.00 $658.57
021-570-058 09 Residential Single-Family 1.00 $658.57
021-570-059 09 Residential Single-Family 1.00 $658.57
021-570-060 09 Residential Single-Family 1.00 $658.57
021-570-061 09 Residential Single-Family 1.00 $658.57
021-570-062 09 Residential Single-Family 1.00 $658.57
021-570-063 09 Residential Single-Family 1.00 $658.57
021-570-064 09 Residential Single-Family 1.00 $658.57
021-570-065 09 Residential Single-Family 1.00 $658.57
021-570-066 09 Residential Single-Family 1.00 $658.57
021-570-067 09 Residential Single-Family 1.00 $658.57
021-570-068 09 Residential Single-Family 1.00 $658.57
021-570-069 09 Residential Single-Family 1.00 $658.57
021-570-070 09 Residential Single-Family 1.00 $658.57
021-570-071 09 Residential Single-Family 1.00 $658.57
021-570-072 09 Residential Single-Family 1.00 $658.57
021-570-073 09 Residential Single-Family 1.00 $658.57
021-570-074 09 Residential Single-Family 1.00 $658.57
021-570-075 09 Residential Single-Family 1.00 $658.57
021-570-076 09 Residential Single-Family 1.00 $658.57
021-570-077 09 Residential Single-Family 1.00 $658.57
021-570-078 09 Residential Single-Family 1.00 $658.57
021-570-079 09 Residential Single-Family 1.00 $658.57
021-570-080 09 Residential Single-Family 1.00 $658.57
021-570-081 09 Residential Single-Family 1.00 $658.57
021-570-082 09 Residential Single-Family 1.00 $658.57
021-570-083 09 Residential Single-Family 1.00 $658.57
021-570-084 09 Residential Single-Family 1.00 $658.57
021-570-085 09 Residential Single-Family 1.00 $658.57
021-570-086 09 Residential Single-Family 1.00 $658.57
021-570-087 09 Residential Single-Family 1.00 $658.57
021-570-088 09 Residential Single-Family 1.00 $658.57
021-570-089 09 Exempt - $0.00
021-570-090 09 Exempt - $0.00
021-570-091 09 Exempt - $0.00
Total 87.00 $57,295.59
Lemoore Public Facilities Maintenance District No. 1
Engineer’s Annual Report
Fiscal Year 2023/2024

Page 70 ends

Zone 10 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
023-160-039 10 Residential Single-Family 1.00 $523.07
023-160-040 10 Residential Single-Family 1.00 $523.07
023-160-041 10 Residential Single-Family 1.00 $523.07
023-160-042 10 Residential Single-Family 1.00 $523.07
023-160-043 10 Residential Single-Family 1.00 $523.07
023-160-044 10 Residential Single-Family 1.00 $523.07
023-160-045 10 Residential Single-Family 1.00 $523.07
023-160-046 10 Residential Single-Family 1.00 $523.07
023-160-047 10 Residential Single-Family 1.00 $523.07
023-160-048 10 Residential Single-Family 1.00 $523.07
023-160-049 10 Residential Single-Family 1.00 $523.07
023-160-050 10 Residential Single-Family 1.00 $523.07
023-160-051 10 Residential Single-Family 1.00 $523.07
023-160-052 10 Residential Single-Family 1.00 $523.07
023-160-053 10 Residential Single-Family 1.00 $523.07
023-160-054 10 Residential Single-Family 1.00 $523.07
023-160-055 10 Residential Single-Family 1.00 $523.07
023-160-056 10 Residential Single-Family 1.00 $523.07
023-160-057 10 Residential Single-Family 1.00 $523.07
023-160-058 10 Residential Single-Family 1.00 $523.07
023-160-059 10 Residential Single-Family 1.00 $523.07
023-160-060 10 Residential Single-Family 1.00 $523.07
023-160-061 10 Residential Single-Family 1.00 $523.07
023-160-062 10 Residential Single-Family 1.00 $523.07
023-160-063 10 Residential Single-Family 1.00 $523.07
023-160-064 10 Residential Single-Family 1.00 $523.07
023-160-065 10 Residential Single-Family 1.00 $523.07
023-160-066 10 Residential Single-Family 1.00 $523.07
023-160-067 10 Residential Single-Family 1.00 $523.07
023-160-068 10 Residential Single-Family 1.00 $523.07
023-160-069 10 Residential Single-Family 1.00 $523.07
023-160-070 10 Residential Single-Family 1.00 $523.07
023-160-071 10 Residential Single-Family 1.00 $523.07
023-160-072 10 Residential Single-Family 1.00 $523.07
023-160-073 10 Residential Single-Family 1.00 $523.07
023-160-074 10 Residential Single-Family 1.00 $523.07
Total 36.00 $18,830.52
City of Lemoore
Landscape and Lighting
Maintenance District No. 1

Engineer’s Annual Report
Fiscal Year 2023/2024
Intent Meeting: June 27, 2023
Public Hearing: July 18, 2023

CITY OF LEMOORE
711 W CINNAMON DRIVE
LEMOORE, CA 93245
JUNE 2023

PREPARED BY

WILLDAN FINANCIAL SERVICES
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500|800.755.6864
F. 951.587.3510|888.326.6864
Property Tax Information Line
T.866.807.6864
www.willdan.com

ENGINEER'S REPORT AFFIDAVIT
City of Lemoore
Landscape and Lighting Maintenance District No. 1
For
Fiscal Year 2023/2024
City of Lemoore,
Kings County, State of California
This Report and the enclosed descriptions, budgets and diagrams outline the proposed improvements and assessments for Landscape and Lighting Maintenance District No. 1 in the City of Lemoore for Fiscal Year 2023/2024, which includes each lot, parcel, and subdivision of land within said District, as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Kings County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2023.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Lemoore
By: ________________________________
Jim McGuire
Principal Consultant, Project Manager
By: ________________________________
Tyrone Peter
PE # C 81888
Table of Contents
Introduction .....................................................................................................1 District Changes ........................................................................................................ 1 Report Content and Annual Proceedings................................................................ 2 Part I - Plans and Specifications.............................................................. 7 Zones of Benefit ........................................................................................................ 8 Description of Improvements ................................................................................... 8 Part II - Method of Apportionment ......................................................... 14 Legislative Requirements for Assessments ......................................................... 14 Benefit Analysis....................................................................................................... 15 Assessment Methodology ...................................................................................... 19 Part III - District Budgets ........................................................................ 26 Zones 01, 03, & 05 Budgets .................................................................................... 27 Zones 06, 07, & 08A Budgets.................................................................................. 28 Zones 08B, 09 & 10 Budgets................................................................................... 29 Zones 11, 12, & 13 Budgets and Total LLMD Budget, FY 2023/2024................... 30 Part IV - District Diagrams...................................................................... 31 PART V - ASSESSMENT ROLLS ............................................................ 44 Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 1 ends

Introduction
The City of Lemoore (“City”), under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and in compliance with the substantive and procedural requirements of the California State Constitution, Article XIIID (“California Constitution”) annually levies and collects special assessments for the City’s maintenance assessment district designated as:

Landscape and Lighting Maintenance District No. 1
(hereafter referred to as “District” or “LLMD”) to fund in whole or in part the maintenance and operation of local landscaping and lighting improvements that provide special benefits to properties within the District.

In accordance with the 1972 Act, the District utilizes benefit zones (“Zones”) to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to a Zone, each of which is associated with specific improvements that provide special benefit to properties within that Zone.

In Fiscal Year 2022/2023 the District was comprised of the following Zones and developments:

Zone 01 - Westfield Park/Windsor Court/Cambridge Park
Zone 03 - Silva Estates 1-9
Zone 05 - Wildflower Meadows
Zone 06 - Capistrano
Zone 07 - Silverado Estates
Zone 08 - County Club Villas and the Greens (08A and 08B) Zone 09 - Manzanita at Lemoore 1-3 and La Dante Rose Subdivision Zone 10 - Avalon Phases 1-3
Zone 11 - Self Help
Zone 12 - Summerwind and College Park
Zone 13 - Covington Place
District Changes
For fiscal year 2023/2024, no notable or substantial changes to the District and/or the improvements to be maintained by the District have occurred since the adoption of the fiscal year 2022/2023 Annual Engineer’s Report.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 2 ends

Report Content and Annual Proceedings
This Engineer’s Annual Report (the “Report”) has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for Fiscal Year 2023/2024. This Report outlines the District zone structure, improvements, and proposed assessments to be levied in connection with the special benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2023/2024. The annual assessments to be levied on properties within the District provide a source of funding to fund in whole or in part, the continued operation and maintenance of the landscaping improvements and the types of improvements and services to be provided by the District for the properties within each specified Zone for which properties in those respective Zones receive special benefits including street lighting in some Zones.

Each fiscal year, the City establishes the District’s assessments based on an estimate of the costs to maintain, operate and service the authorized District improvements and based upon available revenues including assessment revenues, fund balances, general benefit contributions and any additional City contributions from available sources. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves and/or periodic repairs, replacements and rehabilitation projects as authorized by the 1972 Act. The net annual cost to provide the improvements for each benefit Zone and/or benefit Sub-Zone (collectively referred to hereafter as “Zones”) are allocated to the benefiting properties within those Zones using a weighted method of apportionment that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services (refer to the Assessment Methodology section in Part II - Method of Apportionment of this Report). Thus, each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments, the City Council will by Resolution, order the improvements to be made and confirm the levy and collection of assessments for Fiscal Year 2023/2024 pursuant to the 1972 Act. The assessments as approved will be submitted to the Kings County Auditor/Controller to be included on the property tax roll for each parcel.

As required by the 1972 Act, this Engineer’s Report describes the improvements to be provided, maintained, and serviced for the District, an estimate of the annual expenses (budget) for those improvements, and the proposed assessments to be levied upon each assessable lot or parcel within the District for fiscal year 2023/2024.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 3 ends

This Report consists of five (5) parts:

Part I
Plans and Specifications: This section contains a general description of the District, zones of benefit (“Zones”), and the improvements and services that provide special benefits to the parcels within the District. The improvements and appurtenant facilities that provide special benefits to the properties within the District and for which parcels are assessed may include, but not limited to local landscaping, neighborhood parks, street lights, and related amenities as well as associated operational and incidental expenses, and the collection of fund balances authorized by the 1972 Act. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with these general descriptions, a visual depiction of the improvements is provided in the District Diagrams contained in Part IV of this Report. More detailed information regarding the specific plans and specifications associated with the District improvements and maintenance in each Zone may be on file in the Public Works Department and by reference are made part of this Report.

Part II
Method of Apportionment: This section includes a discussion of the general and special benefits associated with the improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). This section of the Report also outlines the basis upon which the estimated costs to provide such improvements is apportioned to each parcel of land therein in proportion to the special benefits to be received. (the method of calculating each property’s proportional special benefit assessment). This method of apportionment is consistent with the previously approved and adopted method of apportionment for the District.

Part III
Estimate of Costs: Identifies the estimated annual funding costs (Budgets) required for the maintenance and operation of the improvements in each Zone of the District, including, but not limited to, annual maintenance and service expenses, utility costs, related incidental expenses, and fund balances authorized by the 1972 Act and deemed appropriate to support the improvements, even though not all costs identified in these budgets are necessarily supported by the current assessment revenues. Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution. In addition to the general benefit costs, the City may provide additional funding to support the maintenance and operation of the improvements considered to be of special benefit, but City staff shall make the determination of which improvements, and the extent of the services and activities that shall be provided based on available revenues.

This section also identifies and outlines an Assessment Range Formula (inflationary adjust) that has been previously approved and adopted for Zone No. 08 (Sub-Zones 08A and 08B), which provides for an annual adjustment to the maximum assessment rates, which establishes limits on future assessments, but also provides for reasonable cost adjustments due to inflation.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 4 ends

Part IV
District/Zone Diagrams: This section of the Report contains a series of diagrams showing the boundaries of the Zones within the District for Fiscal Year 2023/2024 which incorporate the parcels determined to receive special benefits from the District improvements. These diagrams also provide a visual depiction of the location of the improvements being maintained. The lines and dimensions of each lot, parcel, and subdivision of land contained in the Zone diagrams are inclusive of the parcels listed in “Part V - Assessment Rolls” of this Report and the corresponding County Assessor’s Parcel Maps for said parcels as they existed at the time this Report was prepared and shall incorporate all subsequent subdivisions, lot-line adjustments, or parcel changes therein. Reference is hereby made to the Kings County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District and Zones therein.

Part V
Assessment Roll: The assessment amounts to be levied and collected for each parcel in Fiscal Year 2023/2024 is provided in the Assessment Rolls, and these assessments are based on the parcel’s calculated proportional special benefit as outlined in “Part II - Method of Apportionment” and the annual assessment rates established by the estimated budgets outlines in “Part III Estimate of Costs”.

If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this Engineer’s Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 5 ends

Part I - Plans and Specifications
The purpose of this District is to provide in part through annual assessments, funding for the ongoing operation, maintenance, and servicing of local landscaping, neighborhood parks, and related appurtenant facilities and services in specified areas of the City. In addition to local landscaping improvements, the assessments for Zone 08B also fund local public street lighting and related appurtenant facilities within the Sub-Zone. The territory within the District consists of the lots or parcels of land within the City of Lemoore that receive special benefits from the maintenance, operation, and servicing of local public improvements and related amenities which are provided through the District.

As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone, incorporate various local improvements and related amenities installed in connection with the development of those properties and are maintained and serviced for the benefit of real property within those Zones. In accordance with the 1972 Act, the maintenance of the improvements may also include various appurtenances including, but not limited to block walls, retaining walls or other fencing, trail and path surfaces, stamped concrete, pavers, mulch or other hardscapes, irrigation and related electrical equipment and drainage systems, benches, playground equipment and play structures, tables, trash receptacles, benches or other recreational facilities, monuments, signage, safety, ornamental, and recreational lighting, street lighting, and related equipment. The work to be performed within each respective Zone may include but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, contract services, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide the improvements and services.

Improvements provided within the District may include but are not limited to:
➢ Landscaping and related facilities and amenities located within designated street medians; parkway and streetscape side-panels; entryways within the public right of ways or easements adjacent to public right of ways; and within public places including greenbelt areas, open spaces, and neighborhood parks within each respective Zone. These improvements may include, but are not limited to:
• various landscape materials such as trees, turf, shrubs, vines, ground cover, annual or perineal plantings;
• irrigation and drainage systems;
• structural amenities such as monuments, block walls, retaining walls, or other fencing; • hardscapes including mulch, decomposed granite (“DG”), various trail and path surfaces, stamped concrete, and pavers;
• recreational amenities within the parks or greenbelts that may include benches, play structures, picnic or other recreational facilities, signage, and related appurtenances.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 6 ends

➢ Street lighting improvements located in the public rights of way within and on the perimeter of the developments and associated with each Zone and/or Sub-Zone and the parcels therein.

Street lighting improvements include energy costs and maintenance of the lighting facilities including, but not limited to the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures, and related equipment and materials. (Although street lights can be found in the various developments and District Zones, the operation and maintenance of the lights are only funded by District assessments in Zone 08B).

Zones of Benefit
In accordance with the 1972 Act, this District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels within the District.

Each Zone is associated with specific improvements and/or types of improvements that provide special benefit to properties within that Zone.

For Fiscal Year 2023/2024 the District is comprised of the following Zones and developments:

Zone 01 - Westfield Park, Windsor Court, and Cambridge Park:

Zone 01 is comprised of the development areas referred to as Westfield Park and Windsor Court/Cambridge Park, which includes the eighty (80) multi-family residential unit parcel within the Alderwood Apartments; the fifteen (15) non-residential parcels (17.47 acres) of the Lemoore Plaza Shopping Center; and the five hundred fifty (550) single-family residential parcels within Tract No. 616 (Windsor Court Unit No. 1), Tract No. 640 (Windsor Court Unit No. 2), Tract No. 630 (Cambridge Park), Tract No. 630 (Cambridge Park Unit No. 2), Tract No. 685 (Windsor Court Unit No. 3), Tract No. 686 (Windsor Court Unit No. 4), Tract No. 691(Cambridge Park Unit No. 3, Phase 1), Tract No. 707 (Windsor Court Unit No. 5, Phase 1), Tract No. 707 (Windsor Court Unit No. 5, Phase 2), and Tract No. 692 (Cambridge Park Unit No. 3, Phase 2).

Note: Tract No. 707 (Windsor Court Unit No. 5, Phase 2) and Tract No. 692 (Cambridge Park Unit No. 3, Phase 2) were previously identified as Zone 2, but were consolidated with the other parcels in Zone 01 into a single Zone in Fiscal Year 2016/2017.

Zone 03 - Silva Estates:

Zone 03 is comprised of the two hundred seventy (270) single-family residential parcels within Tract No. 639 (Silva Estates Unit No. 1), Tract No. 639 (Silva Estates Unit No. 2), Tract No. 666 (Silva Estates Unit No. 3), Tract No. 714 (Silva Estates Unit No. 4), Tract No. 731 (Silva Estates Unit No. 5), Tract No. 748 (Silva Estates Unit No. 6), Tract No. 773 (Silva Estates Unit No. 7), and Tract No. 793 (Silva Estates Unit No. 9); and the nineteen (19) parcels within Tract No. 781 (Silva Estates Unit No. 8) currently comprised of ten (10) developed multi-family residential parcels (4- units each) and nine (9) undeveloped multi-family residential parcels (each to be developed as 4- unit multi-family residential properties).

Zone 05 - Wildflower Meadows:

Zone 05 is comprised of twenty-nine (29) single-family residential parcels within Tract No. 668 (Wildflower Meadows).

Zone 06 - Capistrano:

Zone 06 is comprised of one hundred twenty-six (126) single-family residential parcels within Tract No. 700 (Capistrano Phases 1, 2, 3, and 4).

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 7 ends

Zone 07 - Silverado Estates:

Zone 07 is comprised of fifty-three (53) single-family residential parcels within Tract No. 687 (Silverado Estates).

Zone 08 - County Club Villas and the Greens:

Zone 08 is comprised of the development areas referred to as Country Club Villas and the Greens.

These two development areas receive special benefits from landscaping improvements that are proportionately shared by all properties in the Zone, but properties in Tract Nos. 758 and 752 also receive special benefits and are assessed for a neighborhood park and street light improvements.

Therefore, parcels in Zone 08 are further identified as either Zone 08A or Zone 08B.

Zone 08A is comprised of the one hundred thirty-two (132) single-family residential lots within Tract No. 704 (Country Club Villas Phase 1) and Tract No.783 (Country Club Villas 2 Phase 1).

Zone 08B is comprised of the one hundred forty (140) single-family residential lots within Tract No. 758 (Phases 1 and 2) and Tract No.752 (the Greens) which was annexed to Zone 08 in May 2017.

Zone 9 - Manzanita at Lemoore and La Dante Rose Subdivision:

Zone 09 is comprised of one hundred thirty-four (134) single-family residential parcels within Tract No. 369 (Manzanita at Lemoore Phase 1A, Unit No. 2, and Unit No. 3), and Tract No. 763 (La Dante Rose Subdivision).

Zone 10 - Avalon:

Zone 10 is comprised of one hundred fifty-one (151) single-family residential parcels within Tract No. 717 (Avalon Phases 1, 2A, 2B, and 3).

Zone 11 - Self Help:

Zone 11 is comprised of thirty-six (36) single-family residential parcels within Tract No. 656 (Self Help).

Zone 12 - Summerwind and College Park:

Zone 12 is comprised of the development area referred to as Summerwind and College Park, which collectively includes five hundred fifty-two (552) single-family residential parcels within Tract No. 751 (Summerwind Unit 1), Tract No. 739 (College Park Phases 1 and 2), Tract No. 782 (College Park Phase 3), and Tract No. 789 (College Park Phases 4, 5, 6, and 7).

Note: Tract No. 789 (College Park Phase 7) was previously identified as Zone 12A but was consolidated with the other parcels in Zone 12 into a single Zone in Fiscal Year 2016/2017.

Zone 13 - Covington Place:

Zone 13 is comprised of thirty-three (33) single-family residential parcels within Tract No. 733 (Covington Place).

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 8 ends

Description of Improvements
As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone may incorporate various landscaping, local parks, and street lighting that are maintained and serviced for the benefit of real property within the District. The various Zone improvements were either installed in direct connection with the development of properties within each respective Zone of the District or were installed for the benefit of those properties resulting from property development or potential development of those properties. These improvements were considered necessary elements for the development of such properties to their full and best use.

For Fiscal Year 2023/2024 the District includes eleven (11) designated Zones, with Zone 08 having two Sub-Zone (Zone 08A and Zone 08B). The boundaries of each Zone and Sub-Zone are based on the improvements to be maintained and the relationship and proximity of the developments and properties that derive special benefits from those specific improvements. The following is a brief description and summary of the improvements associated within each Zone and for which parcels receive special benefits. A visual depiction of the location of the landscape improvement areas and Zone boundaries are provided on the District Diagrams provided in Part IV of this Report.

Zone 01
The properties within Zone 01, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 376,514 square feet of landscaping and/or related improvement areas that includes the following:
➢ 948 square feet of median landscaping (turf with trees) on Bennington Avenue; ➢ 1,107 square feet of parkway landscaping (turf with trees) on Bennington Avenue; ➢ 97,075 square feet of open space/greenbelt area between Fallenleaf Drive and Cinnamon Avenue, including approximately 11,245 square feet of trail; and 85,830 square feet of landscaping which is mostly turf, but also includes some plant areas and trees; ➢ 1,053 square feet of median landscaping (turf with trees) on Brentwood Drive; ➢ 7,811 square feet of parkway and streetscape side-panel landscaping consisting of shrubs, plants, and/or ground cover with trees on Brentwood Drive; ➢ 2,557 square feet of parkway and streetscape side-panel landscaping on Coventry Drive, including approximately 1,220 square feet of shrubs, plants, and/or ground cover with trees; and 1,337 square feet of turf with trees;
➢ 1,433 square feet of median landscaping (turf) on Coventry Drive; ➢ 760 square feet of streetscape landscaping (shrubs, plants, and/or ground cover with trees) on Devon Drive;
➢ 15,549 square feet of parkway and streetscape side-panel landscaping on Eton Drive, including approximately 2,717 square feet of shrubs, plants, and/or ground cover with trees; and 12,832 square feet of turf with trees;
➢ 11,906 square feet of medians on Fallenleaf Drive, including approximately 9,766 square feet of turf with trees; and 2,140 square feet of stamped concrete, pavers, or other hardscape surface located;
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 9 ends

➢ 69,492 square feet of parkway and streetscape side-panel landscaping on Fallenleaf Drive, including approximately 11,275 square feet of turf with trees; and 58,217 square feet of shrubs, plants, and/or ground cover with trees; ➢ 52,375 square feet of parkway and streetscape side-panel landscaping on Fox Street, including approximately 21,924 square feet of turf with trees; and 30,451 square feet of shrubs, plants, and/or ground cover with trees;
➢ 21,656 square feet of medians on Fox Street, including approximately 16,865 square feet of turf with trees; and 4,791 square feet of stamped concrete, pavers, or other hardscape surface located;
➢ 907 square feet of median landscaping on Brighton Avenue north of Fallenleaf Drive and south of Sheffield Drive;
➢ 559 square feet of median landscaping on Brighton Avenue south of Fallenleaf Drive and north of Bristol Court;
➢ 731 square feet of median landscaping (turf with trees) on Hill Street; ➢ 22,302 square feet of parkway and streetscape side-panel landscaping on Liberty Drive, including approximately 8,311 square feet of turf with trees; and 13,991 square feet of shrubs, plants, and/or ground cover with trees located; ➢ 13,106 square feet of parkway and streetscape side-panel landscaping on N Lemoore Avenue, including approximately 9,188 square feet of turf with trees; and 3,918 square feet of minimally landscaped area with trees;
➢ 30,215 square feet of parkway and streetscape side-panel landscaping on W Cinnamon Drive, including approximately 15,024 square feet of turf with trees; and 15,191 square feet of shrubs, plants, and/or ground cover with trees; and ➢ 24,972 square feet of parkway and streetscape side-panel landscaping on W Hanford Armona Road, including approximately 10,995 square feet of turf with trees; and 13,977 square feet of shrubs, plants, and/or ground cover with trees.

Zone 03
The properties within Zone 03, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 22,973 square feet of landscaping and/or related improvement areas that includes the following:
➢ 22,973 square feet of parkway and streetscape side-panel landscaping on Silverado Drive, including approximately 15,698 square feet of a mix of shrubs, plants, and turf with trees; and 7,275 square feet of turf with trees.

Zone 05
The properties within Zone 05, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 8,651 square feet of landscaping and/or related improvement areas that includes the following:
➢ 8,651 square feet of parkway and streetscape side-panel landscaping on W Cinnamon Drive, including approximately 2,190 square feet of turf; and 6,461 square feet of a mix of shrubs, plants, and turf with trees.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 10 ends

Zone 06
The properties within Zone 06, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 5,570 square feet of landscaping and/or related improvement areas that includes the following:
➢ Approximately 5,070 square feet of parkway and streetscape side-panel landscaping on East Bush Street consisting of: 3,125 square feet of shrubs, plants, and/or ground cover with trees; and 1,945 square feet of turf with trees. These improvements and the costs associated with the maintenance and operation are proportionately shared by properties within PFMD Zone 07.
➢ The median island on Bush Place/Barcelona Drive, just south of East Bush Street leading into the development (Approximately 427 square feet). This median and the costs associated with the maintenance and operation are proportionately shared by properties within PFMD Zone 07.
➢ 73 square feet of entryway/corner landscaping in front of the block wall at the southeast corner of East Bush Street and Bush Place/Barcelona Drive. This improvement area and the costs associated with the maintenance and operation of the improvements are proportionately shared by properties within PFMD Zone 07.

Zone 07
The properties within Zone 07, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 22,172 square feet of landscaping and/or related improvement areas that includes the following:
➢ 2,783 square feet of streetscape landscaping (trees) on Cambria Lane; ➢ 10,555 square feet of parkway and streetscape side-panel landscaping on S 19th Avenue, including approximately 2,117 square feet of turf with trees; and 8,438 square feet of limited plants or bare ground with trees; and
➢ 8,834 square feet of parkway and streetscape side-panel landscaping on Silverado Drive, including approximately 3,716 square feet of turf; and 5,118 square feet of shrubs, plants, and/or ground cover with trees.

Zone 08
The properties within Zone 08 (Zone 08A and Zone 08B), collectively and proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 34,796 square feet of landscaping and/or related improvement areas that includes, but is not limited to the following:
➢ 12,379 square feet of medians on Golf Links Drive, including approximately 8,795 square feet of turf with trees; 2,482 square feet of shrubs, plants, and/or ground cover; and 1,102 square feet of stamped concrete, pavers, or other hardscape surface; ➢ 17,476 square feet of parkway and streetscape side-panel landscaping on both sides of Golf Links Drive between Iona Avenue and S 18th Avenue, consisting of trees, shrubs, plants, and/or ground cover;
➢ 2,345 square feet of entryway feature landscaping on Golf Links Drive at Iona Avenue, including approximately 1,910 square feet of turf; and 435 square feet of shrubs, plants, and/or ground cover;
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 11 ends

➢ 2,146 square feet of entryway feature landscaping on Golf Links Drive at S 18th Avenue, including approximately 1,483 square feet of turf; and 663 square feet of shrubs, plants, and/or ground cover.
➢ 450 square feet of parkway side-panel landscaping on Vine Street, consisting of shrubs, plants, and/or ground cover with trees;
In addition to the above proportionately shared special benefit improvements, the parcels within Tract No. 758 and Tract No. 752 (Zone 08B) receive special benefit from the maintenance, servicing, and operation of the following improvements:
➢ Twenty-nine (29) street lights including:
• 1 street light on the perimeter of the developments located on the east side of Vine Street at Caddie Loop; and
• 28 street lights within Tract No. 758 and Tract No. 752 located on, but not limited to: Golf Avenue, Par Avenue, Highland Place, Hillcrest Street, and Caddie Loop. ➢ 9,715 square feet of park site improvements that includes, but is not limited to approximately:
• 700 square feet of parkway and streetscape side-panel landscaping on Golf Avenue and Caddie Loop adjacent to the park, consisting of shrubs, plants, and/or ground cover with trees;
• 1,965 square feet of shrubs, trees, plants, and/or ground cover area within the park site; • 5,125 square feet of turf area within the park site; and • 1,925 square feet of hardscape surface area that may include, but is not limited to concrete paths, play structures, tables, benches, and trash receptacles.

Zone 09
The properties within Zone 09, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 21,031 square feet of landscaping and/or related improvement areas that includes the following:
➢ 318 square feet of median landscaping (limited plants or bare ground) on Cinnamon Drive; ➢ 20,713 square feet of parkway and streetscape side-panel landscaping on E Hanford Armona Road, including approximately 15,095 square feet of a mix of shrubs, plants, and turf with trees; and 5,618 square feet of turf with trees.

Zone 10
The properties within Zone 10, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 70,972 square feet of landscaping and/or related improvement areas that includes the following:
➢ 2,654 square feet of streetscape landscaping (turf with trees) on Castle Way; ➢ 32,319 square feet of parkway and streetscape side-panel landscaping on Cinnamon Drive, including approximately 27,788 square feet of shrubs, plants, and/or ground cover with trees; and 4,531 square feet of turf with trees;
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 12 ends

➢ 6,868 square feet of parkway and streetscape side-panel landscaping on Hearth Way, consisting of turf with trees;
➢ 1,152 square feet of parkway landscaping (turf) on Homestead Way; ➢ 2,911 square feet of parkway landscaping (shrubs, plants, and/or ground cover with trees) on Welcome Way;
➢ 25,068 square feet of parkway and streetscape side-panel landscaping on 19½ Avenue, including approximately 18,223 square feet of shrubs, plants, and/or ground cover with trees; and 6,845 square feet of turf with trees.

Zone 11
The properties within Zone 11, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 10,611 square feet of landscaping and/or related improvement areas that includes the following:
➢ 1,361 square feet of median/entryway landscaping on Cabrillo Street at Vine Street, which is currently comprised of hardscape material and trees; ➢ 6,379 square feet of minimally maintained parkway and streetscape side-panel landscaping surrounding the drainage basin, including 1,725 square feet on Vine Street and 4,654 square feet on Cabrillo Street. This landscape area is minimally maintained at present with a few trees;
➢ 2,871 square feet of parkway and streetscape side-panel minimal landscaped area with trees Vine Street north of Cabrillo Street.

Zone 12
The properties within Zone 12, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 99,477 square feet of landscaping and/or related improvement areas that includes the following:
➢ 3,365 square feet of streetscape landscaping (shrubs, plants, and/or ground cover) on Apricot Avenue;
➢ 52,598 square feet of parkway and streetscape side-panel landscaping on Cinnamon Drive, including approximately 10,820 square feet of turf with trees; and 41,778 square feet of shrubs, plants, and/or ground cover with trees; ➢ 19,101 square feet of parkway and streetscape side-panel landscaping on Hanford Armona Road, including approximately 11,369 square feet of shrubs, plants, and/or ground cover; and 7,732 square feet of turf with trees; ➢ 20,128 square feet of parkway and streetscape side-panel landscaping on N 19th Avenue, including approximately 12,428 square feet of shrubs, plants, and/or ground cover; and 7,700 square feet of turf with trees;
➢ 1,670 square feet of parkway and streetscape side-panel landscaping on N 19th Avenue, consisting of trees and limited plants or bare ground;
➢ 514 square feet of parkway side-panel landscaping on Noble Street, consisting of shrubs, plants, and/or ground cover;
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 13 ends

➢ 1,783 square feet of parkway landscaping (limited plants or bare ground) on Sunset Avenue;
➢ 318 square feet of streetscape landscaping (shrubs, plants, and/or ground cover) on Windy Lane.

Zone 13
The properties within Zone 13, proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 12,603 square feet of landscaping and/or related improvement areas that includes the following:
➢ 8,667 square feet of parkway and streetscape side-panel landscaping on Hanford Armona Road, including approximately 2,249 square feet of turf with trees; and 6,418 square feet of shrubs, plants, and/or ground cover with trees;
➢ 3,936 square feet of parkway and streetscape side-panel landscaping on Liberty Drive, including approximately 1,817 square feet of turf with trees; and 2,119 square feet of shrubs, plants, and/or ground cover with trees.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 14 ends

Part II - Method of Apportionment
Legislative Requirements for Assessments
The estimated costs to provide the proposed improvements for Fiscal Year 2023/2024 have been identified and allocated to properties within the District based on special benefit, consistent with the requirements of the 1972 Act and the assessment provisions of Proposition 218 (being contained in Article XIII D of the California Constitution). The improvements provided by this District and for which properties are assessed are local public parks, landscaping, and lighting improvements including related amenities. The formulas used for calculating assessments and the designation of Zones herein reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel.

Provisions of the 1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
Section 22574 provides for zones as follows:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements.

A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”
Provisions of the California Constitution
In addition to the provisions of the 1972 Act, the Article XIII D of the California Constitution outlines specific requirements regarding assessments including the following:

Page 15 ends

Article XIII D Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.” Benefit Analysis
Special Benefits
Landscaping Special Benefit
The ongoing maintenance of landscaped areas within the District as addressed in this Report, provide aesthetic benefits to the properties and a more pleasant environment to walk, drive, live, and/or work. The primary function of these landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development or potential development of properties within each respective Zone. These landscape improvements are an integral part of the physical environment associated with the parcels in each Zone and while some of the improvements may in part be visible to properties outside the Zone, collectively if these Zone improvements are not properly maintained, it is the parcels within the Zone and/or Sub-Zone (as may be applicable), that would be aesthetically burdened. Additionally, the street landscaping in these Zones serves as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District and serve as a pleasant aesthetic amenity that enhances the approach to the parcels. In some District Zones, such as Zone 08, the landscaped areas may include green space areas (neighborhood parks, greenbelts, open space and/or trails) that may provide a physical buffer between properties, overall open space within a development, and/or recreational areas and that serve as an extension of the physical attributes of the parcels assessed, such as their front or rear yards. Thus, the maintenance of these landscape improvements and the related amenities provide particular and distinct benefits to the properties and developments associated with those improvements within each Zone.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 16 ends

Street Lighting Special Benefit
The street lighting (localized street lighting) is primarily useful for illuminating the sidewalks and parking lanes on the streets used specifically to access the properties and/or is adjacent to those properties that comprise a particular Zone or Sub-Zone. This lighting is distinct from lights that may be installed that serve in large part to enhance traffic safety, such as traffic signals and intersection safety lights or the more sporadic lighting found on major thoroughfares outside the more concentrated development areas. These localized streetlights tend to be more closely spaced and of a lower intensity than streetlights installed primarily for traffic safety. These lowlevel, lower-intensity streetlights within a designated Zone or Sub-Zone provide three main special benefits: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit. Because traffic to and from these parcels is largely limited to the residents and residents’ guests, it is reasonable to assume that essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the properties in that area and that the vehicular traffic within the internal streets of that Zone or Sub-Zone is primarily for accessing the properties within that area. Therefore, street lighting on such streets is entirely a special benefit to those properties. While lighting located on the perimeter of a development also serves primarily for accessing the properties within that Zone or Sub-Zone, it is recognized that such lighting may benefit pass-through traffic as well and inherently there is some general benefits associated with those streetlights.

In addition, the streetlights for which properties within the District may be assessed, are consistent with the City’s typical intensity and spacing standards for areas zoned for residential development and each parcel to be assessed is served directly by the system of streetlights providing appropriate lighting within these respective development areas. Furthermore, the cost of maintaining and operating each light is substantially the same, regardless of the location of the light within the District. Consequently, we conclude that each parcel to be assessed for street lighting receives substantially similar benefit from the streetlight improvements and the only notable distinctions in proportional special benefit to each parcel is related to the specific quantity of lights associated with each Zone or Sub-Zone and the overall location of those lights (internal development lights or perimeter lights).

General Benefit
Landscaping General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed (both District wide and Zone 08 specifically), it is evident these improvements were primarily installed in connection with the development of properties therein or are improvements that would otherwise be shared by and required for development of properties in each respective Zone. It is also evident that the maintenance these improvements and the level of maintenance provided has a direct and particular impact (special benefit) only on those properties in proximity to those improvements and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no quantifiable benefit to the public at large or properties outside each respective Zone.

Page 17 ends

traveling on those roadways and potential property damage resulting from erosion or fire hazards but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance provided in the various Zones. For most agencies, the cost to provide this baseline level of service for flat/moderately-sloped street landscaped areas is less than $560 per acre (approximately $0.01285 per square foot) including medians, parkway and streetscape side panels; less than $448 per acre (approximately $0.01028 per square foot) for non-street public areas such as parks, greenbelts, and trail areas; and less than $224 per acre (approximately $0.00514 per square foot) for natural open space areas or other limited access areas. This baseline servicing, unlike the enhanced aesthetic services funded through the District assessments, would provide benefits to the general public and to the properties both within and outside of the specific benefit zones. The cost of providing this baseline service along with a five percent (5%) cost factor for City overhead and administration is treated as the cost of general benefits from landscape maintenance services. Therefore, for flat/moderately-sloped street landscaped areas a rate of $0.01349 per square foot ($0.01285 +5%) is applied to calculate the general benefit costs for the assessed improvements; for nonstreet public areas a rate of $0.01080 per square foot ($0.01028 +5%) is applied to calculate the general benefit costs for the assessed improvements; and for non-street public areas a rate of $0.00540 per square foot ($0.00514 +5%) is applied to calculate the general benefit costs for the assessed improvements.

Although these types of benefits might best be characterized as indirect consequences of the special benefit of the landscape maintenance provided to parcels served by the District, for the purposes of this Report we assume these types of benefits to be general benefits, albeit general benefits that are extremely difficult to quantify. We estimate that the costs associated with these indirect benefits do not exceed one percent of the annual maintenance expenditures for Local Landscaping Zone improvements. Therefore, the costs associated with these indirect or incidental general benefits are calculated based on 1.0% of the estimated “Total Annual Maintenance Expenditures” budgeted for each Zone. Together with the baseline general benefit costs previously identified, these indirect/incidental general benefit costs are excluded from the potential assessment funding and together are shown in the budgets (“Part III — Estimate of Costs” of this Report) as the “Landscaping General Benefit - City Funded”.

Street Lighting General Benefit
For Fiscal Year 2023/2024, Sub-Zone 08B is the only Zone that is currently assessed for street light improvements. While only one of the twenty-nine public street lights proposed to be included as part of the improvements for Zone 08B is identified as a perimeter street light (approximately

3.5% of the street lights), collectively throughout the City’s various assessment districts, approximately 30% of the street lights identified as special benefit street lights are located on the perimeter of the various Zones, the remainder being internal residential streetlights.

These residential perimeter street lights, in contrast to the internal residential lights funded by the special benefit assessments, arguably provide some illumination that extends beyond the Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 18 ends

boundaries of the developments and parcels being assessed, and these lights may also enhance the safety of members of the public unassociated with an assessed parcel by illuminating traffic lanes and/or parking on those streets, or that otherwise provides services to the general public.

Although, in general, these streetlights exist solely because of the development of assessed parcels, and the primary purpose of these lights is to provide illumination to access the assessed parcels, these particular lights may provide some level of general benefit in addition to the special benefits provided to the assessed parcels. We estimate that these general benefits constitute not more than 25% of the total benefit associated with these perimeter lights. Although the number of perimeter street lights for Zone 08B represents far less than the 30% associated with other assessment districts in the City, for consistency purposes and to ensure that the general benefit costs associated with the Zone’s street lights is not under estimated, the 30% allocation has been used which results in no more than 8% of the total benefit from all residential lights operated and maintained for Zone 08 being considered as general benefit (25% of 30% equals 7.5%).

Therefore, it is reasonable to conclude that the total general benefit from the operation and maintenance activities associated with the street lights does not exceed 8% of the direct annual operating expenses for all combined residential streetlights. These general benefit costs are excluded from the potential assessment funding and are shown in the budgets (Part III of this Report) as the “Lighting General Benefit - City Funded”.

Based on the general benefits outlined above and the improvement in each Zone, the following table summarizes the estimated general benefit costs calculated for each Zone:

Fiscal Year 2023/2024 Estimated General Benefit Costs
Zone
Total
General
Benefit Cost
Zone 01 $ - $ (5,332) $ (5,332)
Zone 03 $ - $ (405) $ (405)
Zone 05 $ - $ (109) $ (109)
Zone 06 $ - $ (77) $ (77)
Zone 07 $ - $ (291) $ (291)
Zone 08A $ - $ (291) $ (291)
Zone 08B $ - $ (434) $ (434)
Zone 09 $ - $ (315) $ (315)
Zone 10 $ - $ (924) $ (924)
Zone 11 $ - $ (138) $ (138)
Zone 12 $ - $ (1,371) $ (1,371)
Zone 13 $ - $ (179) $ (179)
Total $ - $ (9,865) $ (9,865)
Street Lighting
General
Benefit
Landscaping
General
Benefit
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 19 ends

Assessment Methodology
To assess benefits equitably it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized for this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include but is not limited to land use and property size. The method of apportionment originally developed for this District was based on an assessment formula appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for non-residential and undeveloped properties.

For the purposes of this Engineer's Report, an EBU is the quantum of benefit derived from the various Zone improvements by a single family residential parcel. The single family residential parcel has been selected as the basic unit for calculation of assessments since it represents over 98% of the parcels to be assessed in the District. Thus, the "benchmark" property (the single family residential parcel) derives one EBU of benefit and is assigned 1.00 Equivalent Benefit Unit.

Residential Single-Family - This land use classification may include but is not limited to all subdivided residential tract lots with a single residential unit on the parcel (individual Assessor’s Parcel Number) including attached and detached single-family residential units, condominiums, or townhomes. As previously noted, the single family residential parcel has been selected as the basic unit for calculation of assessments and each is assigned 1.00 Equivalent Benefit Unit.

Residential Multi-Family - This land use classification identifies properties that are used for residential purposes but contain more than a single residential unit on the parcel (parcels with more than one dwelling). These parcels have been assigned a weighted proportional special benefit factor of 1.00 EBU per Unit. Therefore, the EBUs assigned to a multi-residential property are calculated based on the number of dwelling units identified for that parcel.

Residential Vacant Lot - This land use classification is defined as a fully subdivided residential parcel/lot within an approved Tract or subdivision for which the residential unit or units have not been constructed on the parcel (subdivided vacant lot). This land use classification is limited to fully subdivided residential parcels for which the number of residential units to be constructed on the parcel is four (4) units or less. This land use is assessed at 1.00 EBU per parcel.

Planned Residential Subdivision - This land use classification is defined as any property not fully subdivided, but a specific number of proposed lots and/or residential units to be developed Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 20 ends

on the parcel has been identified as part of an approved Tract Map or Tentative Tract Map. This land use type is assessed at 1.0 EBU per planned (proposed) lot and/or residential unit.

Non-Residential Developed - This land use classification includes developed properties that are identified or zoned for commercial, industrial or other non-residential use which include, but is not limited to commercial uses (such as offices, restaurants, retail stores, parking lots, hotels, and service stations); industrial uses (such as manufacturing, warehousing, and storage facilities); and institutional facilities including hospitals, churches or facilities utilized by other non-profit organizations, whether those facilities are publicly owned (non-taxable) or privately owned. These parcels are assigned a weighted proportional special benefit factor of 3.50 EBU per acre, which is comparable to the average number of single-family residential parcel developed on an acre of land within the City. Therefore, the EBU assigned to each non-residential property is 3.50 EBU per acre (e.g., A 2.50-acre parcel identified as non-residential is assigned 8.75 EBU).

Vacant/Undeveloped - This land use classification is defined as undeveloped property (vacant land) that can be developed (development potential), but a tract map or development plan has not been approved. Although it is recognized that the improvements provided within the various Zones of the District were primarily constructed and installed as the result of property development, it is also recognized that in most cases, these improvements were constructed in part to support the overall development of properties within the District and/or Zone to their full and best use, including undeveloped properties. This land use is assessed at 1.00 EBU per acre.

Parcels less than 1 acre are assigned a minimum of 1.00 EBU.

Exempt - Exempt from District assessments are the areas of public streets, private streets, and other roadways, dedicated public easements and open spaces, rights-of-ways including public greenbelts and parkways or that portion of public property that is not developed and used for business purposes similar to private commercial, industrial, and institutional activities. (These types of properties are not usually assigned an Assessor’s Parcel Number by the County). Also exempt from assessment are utility rights-of-ways, common areas (such as in condominium complexes), landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or developed independent of an adjacent parcel. It has been determined that these types of properties receive no direct benefit from the improvements and receive no special benefit or general benefits from the operation and maintenance of the District improvements.

Special Case - In many assessment districts (particularly districts that have a wide range of land uses and property development) there may be one or more parcels that the standard land use classifications and proportionality identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically classified as Special Case Parcels usually involve some type of development or land restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefit. Examples of such restrictions may include situations where only a small percentage of the parcel’s total acreage can actually be developed. In such a case, the net usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parcel’s proportional special benefit. Each such parcel shall be addressed on a case-by-case basis by the assessment engineer and the EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 21 ends

A summary of the applied Equivalent Benefit Units (EBUs) for the various land use classifications within the District is shown in the following table:

Equivalent Benefit Unit Summary
The following is a summary of the land use classifications and Equivalent Benefit Units applicable to each of the District Zones:

Zone 01
Zone 03
Land Use Classification
Residential Single-Family 1.00 EBU per Parcel/Lot
Residential Multi-Family 1.00 EBU per Unit
Residential Vacant Lot 1.00 EBU per Parcel/Lot
Planned Residential Subdivision 0.50 EBU per Lot/Unit
Non-Residential Developed 3.50 EBU per Acre
Vacant/Undeveloped 1.00 EBU per Acre (Minimum 1.00 EBU) Exempt 0.00 EBU per Parcel
Equivalent Benefit Unit Formula
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 550 550 550.00 550.000
Residential Multi-Family 1 1 80.00 80.000
Non-Residential Developed 15 15 17.47 61.145
Exempt 24 - 6.29 -
Totals 590 566 653.76 691.145
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 269 269 269.00 269.000
Residential Multi-Family 10 10 40.00 40.000
Residential Vacant Lot 9 9 9.00 9.000
Exempt 7 - 0.62 -
Totals 295 288 318.62 318.000
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 22 ends

Zone 05
Zone 06
Zone 07
Zone 08, Sub-Zone 08A
Zone 08, Sub-Zone 08B
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 29 29 29.00 29.000
Exempt 3 - 0.15 -
Totals 32 29 29.15 29.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 123 123 123.00 123.000
Exempt 4 - 0.68 -
Totals 127 123 123.68 123.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 53 53 53.00 53.000
Exempt 3 - 0.36 -
Totals 56 53 53.36 53.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 131 131 131.00 131.000
Residential Vacant Lot 1 1 1.00 1.000
Exempt 9 - 5.83 -
Totals 141 132 137.83 132.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 137 137 137.00 137.000
Residential Vacant Lot 3 3 3.00 3.000
Exempt 1 - 0.21 -
Totals 141 140 140.21 140.000
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 23 ends

Zone 09
Zone 10
Zone 11
Zone 12
Zone 13
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 134 134 134.00 134.000
Exempt 5 - 0.41 -
Totals 139 134 134.41 134.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 151 151 151.00 151.000
Exempt 8 - 1.53 -
Totals 159 151 152.53 151.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 36 36 36.00 36.000
Exempt 2 - 1.44 -
Totals 38 36 37.44 36.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 552 552 552.00 552.000
Exempt 18 - 2.05 -
Totals 570 552 554.05 552.000
Assessment Land Use
Total
Parcels
Assessed
Parcels
Applied
Acres/Units
Equivalent
Benefit Units
(EBU)
Residential Single-Family 33 33 33.00 33.000
Exempt 3 - 0.27 -
Totals 36 33 33.27 33.000
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 24 ends

Calculation of Assessments
An assessment amount per EBU in each Zone is calculated by:

Taking the “Total Annual Expenses” (Total budgeted costs) and subtracting the “General Benefit Expenses (City Funded)”, to establish the “Total Eligible Special Benefit Expenses”; Total Annual Expenses - General Benefit Expenses = Total Eligible Special Benefit Expenses To the resulting “Eligible Special Benefit Expenses”, various “Funding Adjustments/Contributions” may be applied that may include, but are not limited to:
➢ “Reserve Fund Transfer/Deduction”, represents an amount of available existing funds from the “Operational Reserve Fund Balances” being applied to pay a portion of the Special Benefit Expenses for the fiscal year.
➢ “Additional City Contribution and/or Service Reductions”, represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services (“Special Benefit Expenses”); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two.

If the City provides an additional City Contribution to support the operation and maintenance for a given fiscal year, that contribution may be carried forward as a deficit applied to the Beginning Fund Balance in the next fiscal year.

Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 25 ends

Annual Inflationary Adjustment (Assessment Range Formula) The maximum assessment rates identified in this Report for Zones 01, 03, 05, 06, 07, 09, 10, 11, 12, and 13 are fixed maximum assessment rates that do not include any inflationary adjustment.

However, for Zone 08 (Zone 08A and Zone 08B) as part of a reorganization of the Zone and annexation of properties, the property owners were balloted for new assessments which included an inflationary adjustment. Based on the results of the protest ballot proceeding for those new assessments, on May 2, 2017 the City Council approved and adopted the new Fiscal Year 2017//2018 maximum assessment rates for Zone 08A and Zone 08B and the inflationary adjustment described below.

Pursuant to Article XIIID of the California Constitution (Proposition 218), any “new or increased assessments” require certain noticing and balloting requirements. However, Government Code Section 54954.6(a) provides that a “new or increased assessment” does not include “an assessment which does not exceed an assessment formula or range of assessments...previously adopted by the agency or approved by the voters in the area where the assessment is imposed.” This definition of a new or increased assessment is reaffirmed in the Proposition 218 Omnibus Implementation Act, Government Code Section 53753.5.

For Zone 08A and Zone 08B this inflationary adjustment (assessment range formula) provides for the Fiscal Year 2017/2018 maximum assessments (initial maximum assessment rates) established for Zone 08A and Zone 08B to be increased by a fixed 3.0% annual inflationary adjustment (Assessment Range Formula) which is consistent with the above-referenced Government Code sections.

The adoption of the maximum assessment rates and the Assessment Range Formula does not mean that the annual assessments will necessarily increase each fiscal year, nor does it absolutely restrict the assessments to the annually adjusted maximum assessment rates.

Although the maximum assessment rates that may be levied shall be increased by 3.0% each fiscal year, the actual amount to be assessed will be based on the Balance to Levy for that fiscal year. If the calculated assessment is less than the adjusted maximum assessment, then the calculated assessment may be approved by the City Council for collection. If the calculated assessment (based on the proposed budget) is greater than the adjusted maximum assessment for that fiscal year, then the assessment would be considered an increased assessment and would require property owner approval through another protest ballot proceeding before imposing such an increase. Otherwise, it would be necessary to reduce the budget or provide a contribution from the City to reduce the Balance to Levy (amount to be assessed) to an amount that can be supported by an assessment rate less than or equal to the adjusted maximum assessment rate authorized for that fiscal year.

The Assessment Range Formula (3.0% annual adjustment) to the maximum assessment rates established for Zone 08A and Zone 08B in Fiscal Year 2017/2018 and shall be applied in each subsequent fiscal year unless the City Council formally suspends its application.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 26 ends

Part III - Estimate of Costs
The following budgets outline the estimated costs to maintain and service the various landscaping and lighting improvements described in this Report for Fiscal Year 2023/2024.

The budgeted expenses outlined in the following pages for each Zone or Sub-Zone reflect the estimated annual expenses required to support and maintain the improvements to be provided in those Zones for Fiscal Year 2023/2024. The estimated costs for Zone Nos. 03, 08, and 12 are considered to be appropriate full-service level budgets. These full-service expenses, minus the general benefit expenses (Expenses not assessed and identified as the City’s financial obligation to support the improvements) result in the amount of funding the property owners should reasonably be assessed to fully fund their proportional special benefit from those improvements (“Special Benefit Expenses”).

As previously indicated, Zone Nos. 01, 05, 06, 07, 09, 10, and 11 were balloted for increased assessments in Fiscal Year 2018/2019, but a majority protest existed in each Zone and as a result, the special benefit funding available for those Zones is limited to the assessment revenues that can be collected based on the previously approved maximum assessment rates. Unlike other Zones, the assessment revenues that can be collected annually in Zone Nos. 01, 05, 06, 07, 09, 10, and 11 is far less than the estimated expenses necessary to provide full-service level maintenance and as a result, the City has reduced the maintenance and servicing of the improvements accordingly. Therefore, the estimated costs and expenditures shown in the following budgets for Zone Nos. 01, 05, 06, 07, 09, 10, and 11 have been reduced to a level that can be supported by the available special benefit assessment revenues at the currently authorized maximum assessment rates and the general benefit costs paid by the City.

Although Zone No. 13 has not been balloted for a new or increased assessment, similar to Zone Nos. 01, 05, 06, 07, 09, 10, and 11, the City has reduced the maintenance and servicing of the improvements to a level that can be supported by the available special benefit assessment revenues at the currently authorized maximum assessment rate and the general benefit costs paid by the City. For each of these Zones, as the costs to maintain the improvements continue to increase over the years as a result of inflation, the City at the discretion of the City Council, may chooses to contribute additional funds to supplement the maintenance costs, implement further service reductions and/or ballot property owners within the Zones for increased assessments.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 27 ends

Zones 01, 03, & 05 Budgets

LLMD LLMD LLMD
Zone 01 Zone 03 Zone 05
Westfield Park, Windsor Court, &
Cambridge Park
Silva Estates Wildflower Meadows

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 42,996 $ 5,424 $ 900
Backflow Testing 405 135 45
Contract Repair Work 8,000 8,200 -
Annual Contract Maintenance Expenses $ 51,401 $ 13,759 $ 945 PGE $ 1,200 $ 650 $ - Water $ 34,000 $ 4,000 $ 890
Utility Expenses $ 35,200 $ 4,650 $ 890
ANNUAL MAINTENANCE EXPENSES $ 86,601 $ 18,409 $ 1,835

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ - $ - $ -
Capital Improvement Project Expenditures (For Fiscal Year) $ 7,925 $ 8,000 $ - ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 7,925 $ 8,000 $ -

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ - $ - $ 8
Annual Administration Expenses 4,110 839 73
TOTAL INCIDENTAL EXPENSES $ 4,110 $ 839 $ 81
TOTAL ANNUAL EXPENSES $ 98,636 $ 27,248 $ 1,916

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ - $ - $ -
Landscaping General Benefit — City Funded (5,332) (405) (109) TOTAL GENERAL BENEFIT EXPENSES $ (5,332) $ (405) $ (109) TOTAL SPECIAL BENEFIT EXPENSES $ 93,304 $ 26,843 $ 1,807

FUNDING ADJUSTMENTS
Reserve Fund Transfer/Deduction - (9,220) -
Additional City Funding and/or Service Reductions* - - - TOTAL FUNDING ADJUSTMENTS / CONTRIBUTIONS $ - $ (9,220) $ - BALANCE TO LEVY $ 93,304 $ 17,624 $ 1,807

DISTRICT STATISTICS
Total Parcels 590 295 32
Assessed Parcels 566 288 29
Equivalent Benefit Units (EBU) 691.15 318.00 29.00
Assessment Per EBU $135.00 $55.42 $62.32
Maximum Assessment Rate Per EBU $135.0000 $55.4200 $62.3200

FUND BALANCE
Estimated Beginning Fund Balance $ (88,949) $ 51,537 $ (33,438) Operational Reserve & Rehabilitation Funding Collected - (9,220) 8 Estimated Ending Fund Balance $ (88,949) $ 42,317 $ (33,430)

BUDGET ITEMS
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 28 ends

Zones 06, 07, & 08A Budgets

LLMD LLMD LLMD
Zone 06 Zone 07 Zone 08A
Capistrano Silverado Estates Tracts 704 & 783

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 972 $ 3,492 $ 4,944
Backflow Testing 45 45 45
Contract Repair Work 180 55 1,300
Annual Contract Maintenance Expenses $ 1,197 $ 3,592 $ 6,289 PGE $ 70 $ - $ - Water $ 570 $ 570 $ 2,500
Utility Expenses $ 640 $ 570 $ 2,500
ANNUAL MAINTENANCE EXPENSES $ 1,837 $ 4,162 $ 8,789

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ - $ - $ -
Capital Improvement Project Expenditures (For Fiscal Year) $ 93 $ 60 $ 2,700 ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 93 $ 60 $ 2,700

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ - $ 24 $ -
Annual Administration Expenses 88 191 412
TOTAL INCIDENTAL EXPENSES $ 88 $ 215 $ 412
TOTAL ANNUAL EXPENSES $ 2,018 $ 4,437 $ 11,901

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ - $ - $ -
Landscaping General Benefit — City Funded (77) (291) (291) TOTAL GENERAL BENEFIT EXPENSES $ (77) $ (291) $ (291)
TOTAL SPECIAL BENEFIT EXPENSES $ 1,941 $ 4,146 $ 11,610

FUNDING ADJUSTMENTS
Reserve Fund Transfer/Deduction - - (1,971)
Additional City Funding and/or Service Reductions* - - - TOTAL FUNDING ADJUSTMENTS / CONTRIBUTIONS $ - $ - $ (1,971) BALANCE TO LEVY $ 1,941 $ 4,146 $ 9,639

DISTRICT STATISTICS
Total Parcels 127 56 141
Assessed Parcels 123 53 132
Equivalent Benefit Units (EBU) 123.00 53.00 132.00
Assessment Per EBU $15.78 $78.22 $73.02
Maximum Assessment Rate Per EBU $15.7800 $78.2200 $73.0343

FUND BALANCE
Estimated Beginning Fund Balance $ (18,204) $ (52,684) $ 10,310 Operational Reserve & Rehabilitation Funding Collected - 24 (1,971) Estimated Ending Fund Balance $ (18,204) $ (52,660) $ 8,339

BUDGET ITEMS
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 29 ends

Zones 08B, 09 & 10 Budgets

LLMD LLMD LLMD
Zone 08B Zone 09 Zone 10
Tracts 758 & 752
Manzanita at
Lemoore & La Dante
Rose
Avalon

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 5,208 $ 3,540 $ 9,804
Backflow Testing - 135 90
Contract Repair Work 3,500 3,500 2,300
Annual Contract Maintenance Expenses $ 8,708 $ 7,175 $ 12,194 PGE $ 125 $ - $ 250 Water $ 9,000 $ 1,500 $ 4,000
Utility Expenses $ 9,125 $ 1,500 $ 4,250
ANNUAL MAINTENANCE EXPENSES $ 17,833 $ 8,675 $ 16,444

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ - $ - $ -
Capital Improvement Project Expenditures (For Fiscal Year) $ 2,900 $ 4,000 $ 2,586 ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 2,900 $ 4,000 $ 2,586

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ - $ - $ 45
Annual Administration Expenses 781 317 837
TOTAL INCIDENTAL EXPENSES $ 781 $ 317 $ 883
TOTAL ANNUAL EXPENSES $ 21,514 $ 12,992 $ 19,913

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ - $ - $ -
Landscaping General Benefit — City Funded (434) (315) (924) TOTAL GENERAL BENEFIT EXPENSES $ (434) $ (315) $ (924)
TOTAL SPECIAL BENEFIT EXPENSES $ 21,081 $ 12,677 $ 18,989

FUNDING ADJUSTMENTS
Reserve Fund Transfer/Deduction (957) (6,431) -
Additional City Funding and/or Service Reductions* - - - TOTAL FUNDING ADJUSTMENTS / CONTRIBUTIONS $ (957) $ (6,431) $ - BALANCE TO LEVY $ 20,124 $ 6,247 $ 18,989

DISTRICT STATISTICS
Total Parcels 141 139 159
Assessed Parcels 140 134 151
Equivalent Benefit Units (EBU) 140.00 134.00 151.00
Assessment Per EBU $143.74 $46.62 $125.76
Maximum Assessment Rate Per EBU $143.7499 $46.6200 $125.7600

FUND BALANCE
Estimated Beginning Fund Balance $ 35,206 $ 14,411 $ (44,912) Operational Reserve & Rehabilitation Funding Collected (957) (6,431) 45 Estimated Ending Fund Balance $ 34,248 $ 7,980 $ (44,867)

BUDGET ITEMS
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 30 ends

Zones 11, 12, & 13 Budgets and Total LLMD Budget, FY 2023/2024

LLMD LLMD LLMD TOTAL
Zone 11 Zone 12 Zone 13 BUDGET
Self Help Summerwind &
College Park Covington Place 2023/2024

ANNUAL OPERATION & MAINTENANCE EXPENSES
Landscape Contract $ 1,074 $ 21,336 $ 3,024 $ 102,714
Backflow Testing 23 180 45 1,193
Contract Repair Work 133 1,500 122 28,790
Annual Contract Maintenance Expenses $ 1,230 $ 23,016 $ 3,191 $ 132,697 PGE $ - $ 275 $ - 2,570 Water $ 600 $ 21,000 $ 1,500 $ 80,130 Utility Expenses $ 600 $ 21,275 $ 1,500 $ 82,700
ANNUAL MAINTENANCE EXPENSES $ 1,830 $ 44,291 $ 4,691 $ 215,397

REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES Rehabilitation/Renovation Fund Collection $ - $ - $ - $ - Capital Improvement Project Expenditures (For Fiscal Year) $ 125 $ 4,505 $ 150 $ 33,044 ANNUAL REHABILITATION/RENOVATION FUNDING & CAPITAL EXPENDITURES $ 125 $ 4,505 $ 150 $ 33,044

INCIDENTAL EXPENSES
Operational Reserve Fund Collection $ 6 $ - $ 7 $ 90
Annual Administration Expenses 97 1,100 281 9,128
TOTAL INCIDENTAL EXPENSES $ 103 $ 1,100 $ 288 $ 9,218
-
TOTAL ANNUAL EXPENSES $ 2,058 $ 49,896 $ 5,129 $ 257,659

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ - $ - $ - $ -
Landscaping General Benefit — City Funded (138) (1,371) (179) (9,865) TOTAL GENERAL BENEFIT EXPENSES $ (138) $ (1,371) $ (179) $ (9,865) TOTAL SPECIAL BENEFIT EXPENSES $ 1,919 $ 48,525 $ 4,950 $ 247,793

FUNDING ADJUSTMENTS
Reserve Fund Transfer/Deduction - (4,500) - (23,079)
Additional City Funding and/or Service Reductions* - - - - TOTAL FUNDING ADJUSTMENTS / CONTRIBUTIONS $ - $ (4,500) $ - $ (23,079) BALANCE TO LEVY $ 1,919 $ 44,025 $ 4,950 $ 224,715

DISTRICT STATISTICS
Total Parcels 38 570 36 2,324
Assessed Parcels 36 552 33 2,237
Equivalent Benefit Units (EBU) 36.00 552.00 33.00 2,392.15 Assessment Per EBU $53.32 $79.76 $150.00
Maximum Assessment Rate Per EBU $53.3200 $145.0000 $150.0000

FUND BALANCE
Estimated Beginning Fund Balance $ (28,661) $ 178,978 $ (19,858) $ 3,735 Operational Reserve & Rehabilitation Funding Collected 6 (4,500) 7 (22,989) Estimated Ending Fund Balance $ (28,655) $ 174,478 $ (19,851) $ (19,254)

BUDGET ITEMS
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 31 ends

Part IV - District/Zone Diagrams
The following section contains a series of diagrams showing the boundaries of the Zones within Lemoore Landscape and Lighting Maintenance District No. 1 for Fiscal Year 2023/2024. Each Zone diagram incorporates the parcels determined to receive special benefits from the District improvements provided in each of those Zones. In addition to depicting the boundaries of the Zones, the diagrams also show the general location of the landscape areas and lighting improvements being funded and maintained within each Zone. All parcels that will receive a special benefit from the improvements provided within each Zone consist of all lots, parcels, and subdivisions of land within the boundaries of those Zones as depicted by these diagrams and the corresponding Assessor’s Parcel Numbers listed in “Part V - Assessment Rolls” of this Report.

The lines and dimensions of those lots, parcels and subdivisions of land shall be those lines and dimensions shown on the Kings County Assessor’s parcel maps for the current year and by reference the Kings County Assessor’s parcel maps are incorporated herein and made part of this Report. These diagrams along with the Assessment Roll incorporated in this Report constitute the District Assessment Diagrams for Fiscal Year 2023/2024.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 32 ends

District Zone Overview
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 33 ends

Zone 01 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 34 ends

Zone 03 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 35 ends

Zone 05 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 36 ends

Zone 06 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 37 ends

Zone 07 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 38 ends

Zone 08 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 39 ends

Zone 09 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 40 ends

Zone 10 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 41 ends

Zone 11 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 42 ends

Zone 12 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 43 ends

Zone 13 Diagram
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 44 ends

Part V - Assessment Rolls
The following Assessment Rolls incorporate all parcels identified as being within the District and the assessment amount for each parcel for Fiscal Year 2023/2024. Each parcel listed on the Assessment Roll for each Zone is currently shown and illustrated on the County Assessor's Roll and the County Assessor’s Parcel Number Maps (APN maps). These records are by reference made part of this Report and shall govern for all details concerning the description of the lots or parcels. The assessments presented on the Assessment Rolls are subject to change as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County Assessor's Office securing the final roll and generating tax bills for Fiscal Year 2023/2024. The total Fiscal Year 2023/2024 assessment revenue for each Zone may be slightly different than the “Balance to Levy” indicated in the budgets for each Zone depicted in Part III - Estimate of Costs due to rounding.

Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 45 ends

Zone 01 Assessment Roll
Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-360-001 01 Residential Single-Family 1.00 $135.00
021-360-002 01 Residential Single-Family 1.00 $135.00
021-360-003 01 Residential Single-Family 1.00 $135.00
021-360-004 01 Residential Single-Family 1.00 $135.00
021-360-005 01 Residential Single-Family 1.00 $135.00
021-360-006 01 Residential Single-Family 1.00 $135.00
021-360-007 01 Residential Single-Family 1.00 $135.00
021-360-008 01 Residential Single-Family 1.00 $135.00
021-360-052 01 Residential Single-Family 1.00 $135.00
021-360-053 01 Residential Single-Family 1.00 $135.00
021-360-054 01 Residential Single-Family 1.00 $135.00
021-360-055 01 Residential Single-Family 1.00 $135.00
021-360-056 01 Residential Single-Family 1.00 $135.00
021-360-057 01 Residential Single-Family 1.00 $135.00
021-360-058 01 Residential Single-Family 1.00 $135.00
021-360-059 01 Residential Single-Family 1.00 $135.00
021-360-060 01 Residential Single-Family 1.00 $135.00
021-360-061 01 Residential Single-Family 1.00 $135.00
021-360-062 01 Residential Single-Family 1.00 $135.00
021-360-063 01 Residential Single-Family 1.00 $135.00
021-360-064 01 Residential Single-Family 1.00 $135.00
021-360-065 01 Residential Single-Family 1.00 $135.00
021-360-066 01 Residential Single-Family 1.00 $135.00
021-360-067 01 Residential Single-Family 1.00 $135.00
021-360-068 01 Residential Single-Family 1.00 $135.00
021-370-001 01 Residential Single-Family 1.00 $135.00
021-370-002 01 Residential Single-Family 1.00 $135.00
021-370-003 01 Residential Single-Family 1.00 $135.00
021-370-004 01 Residential Single-Family 1.00 $135.00
021-370-005 01 Residential Single-Family 1.00 $135.00
021-370-006 01 Residential Single-Family 1.00 $135.00
021-370-007 01 Residential Single-Family 1.00 $135.00
021-370-008 01 Residential Single-Family 1.00 $135.00
021-370-009 01 Residential Single-Family 1.00 $135.00
021-370-010 01 Residential Single-Family 1.00 $135.00
021-370-011 01 Residential Single-Family 1.00 $135.00
021-370-012 01 Residential Single-Family 1.00 $135.00
021-370-013 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 46 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-370-014 01 Residential Single-Family 1.00 $135.00
021-370-015 01 Residential Single-Family 1.00 $135.00
021-370-016 01 Residential Single-Family 1.00 $135.00
021-370-017 01 Residential Single-Family 1.00 $135.00
021-370-018 01 Residential Single-Family 1.00 $135.00
021-370-019 01 Residential Single-Family 1.00 $135.00
021-370-020 01 Residential Single-Family 1.00 $135.00
021-370-021 01 Residential Single-Family 1.00 $135.00
021-370-022 01 Residential Single-Family 1.00 $135.00
021-370-023 01 Residential Single-Family 1.00 $135.00
021-370-024 01 Residential Single-Family 1.00 $135.00
021-370-025 01 Residential Single-Family 1.00 $135.00
021-370-026 01 Residential Single-Family 1.00 $135.00
021-370-027 01 Residential Single-Family 1.00 $135.00
021-370-028 01 Residential Single-Family 1.00 $135.00
021-370-029 01 Residential Single-Family 1.00 $135.00
021-370-030 01 Residential Single-Family 1.00 $135.00
021-370-031 01 Residential Single-Family 1.00 $135.00
021-370-032 01 Residential Single-Family 1.00 $135.00
021-370-033 01 Residential Single-Family 1.00 $135.00
021-370-034 01 Residential Single-Family 1.00 $135.00
021-370-035 01 Residential Single-Family 1.00 $135.00
021-370-036 01 Residential Single-Family 1.00 $135.00
021-370-037 01 Residential Single-Family 1.00 $135.00
021-370-038 01 Residential Single-Family 1.00 $135.00
021-370-039 01 Residential Single-Family 1.00 $135.00
021-370-040 01 Residential Single-Family 1.00 $135.00
021-370-041 01 Residential Single-Family 1.00 $135.00
021-370-042 01 Residential Single-Family 1.00 $135.00
021-370-043 01 Residential Single-Family 1.00 $135.00
021-370-044 01 Residential Single-Family 1.00 $135.00
021-370-045 01 Residential Single-Family 1.00 $135.00
021-370-046 01 Residential Single-Family 1.00 $135.00
021-370-048 01 Residential Single-Family 1.00 $135.00
021-370-049 01 Residential Single-Family 1.00 $135.00
021-370-050 01 Residential Single-Family 1.00 $135.00
021-370-051 01 Residential Single-Family 1.00 $135.00
021-370-052 01 Residential Single-Family 1.00 $135.00
021-370-053 01 Residential Single-Family 1.00 $135.00
021-370-054 01 Residential Single-Family 1.00 $135.00
021-370-055 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 47 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-370-056 01 Residential Single-Family 1.00 $135.00
021-370-057 01 Residential Single-Family 1.00 $135.00
021-370-058 01 Residential Single-Family 1.00 $135.00
021-370-059 01 Residential Single-Family 1.00 $135.00
021-370-060 01 Residential Single-Family 1.00 $135.00
021-370-061 01 Residential Single-Family 1.00 $135.00
021-370-062 01 Residential Single-Family 1.00 $135.00
021-370-063 01 Residential Single-Family 1.00 $135.00
021-370-064 01 Residential Single-Family 1.00 $135.00
021-370-065 01 Residential Single-Family 1.00 $135.00
021-370-066 01 Residential Single-Family 1.00 $135.00
021-370-067 01 Residential Single-Family 1.00 $135.00
021-370-068 01 Residential Single-Family 1.00 $135.00
021-370-069 01 Residential Single-Family 1.00 $135.00
021-370-070 01 Residential Single-Family 1.00 $135.00
021-370-071 01 Residential Single-Family 1.00 $135.00
021-370-072 01 Residential Single-Family 1.00 $135.00
021-370-073 01 Residential Single-Family 1.00 $135.00
021-370-074 01 Residential Single-Family 1.00 $135.00
021-370-075 01 Residential Single-Family 1.00 $135.00
021-370-076 01 Residential Single-Family 1.00 $135.00
021-370-077 01 Residential Single-Family 1.00 $135.00
021-370-078 01 Residential Single-Family 1.00 $135.00
021-370-079 01 Residential Single-Family 1.00 $135.00
021-370-080 01 Residential Single-Family 1.00 $135.00
021-370-081 01 Residential Single-Family 1.00 $135.00
021-370-082 01 Residential Single-Family 1.00 $135.00
021-370-083 01 Residential Single-Family 1.00 $135.00
021-370-084 01 Residential Single-Family 1.00 $135.00
021-370-086 01 Residential Single-Family 1.00 $135.00
021-370-087 01 Residential Single-Family 1.00 $135.00
021-370-088 01 Residential Single-Family 1.00 $135.00
021-370-089 01 Residential Single-Family 1.00 $135.00
021-370-090 01 Residential Single-Family 1.00 $135.00
021-370-091 01 Residential Single-Family 1.00 $135.00
021-370-092 01 Residential Single-Family 1.00 $135.00
021-370-093 01 Residential Single-Family 1.00 $135.00
021-370-094 01 Residential Single-Family 1.00 $135.00
021-370-095 01 Residential Single-Family 1.00 $135.00
021-370-096 01 Residential Single-Family 1.00 $135.00
021-370-097 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 48 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-370-098 01 Residential Single-Family 1.00 $135.00
021-370-099 01 Residential Single-Family 1.00 $135.00
021-370-100 01 Residential Single-Family 1.00 $135.00
021-370-101 01 Residential Single-Family 1.00 $135.00
021-370-102 01 Residential Single-Family 1.00 $135.00
021-370-103 01 Residential Single-Family 1.00 $135.00
021-380-001 01 Non-Residential Developed 2.03 $274.04
021-380-002 01 Non-Residential Developed 26.64 $3,595.72 021-380-003 01 Non-Residential Developed 2.42 $326.02
021-380-004 01 Non-Residential Developed 2.66 $359.10
021-380-005 01 Non-Residential Developed 13.41 $1,809.66 021-380-006 01 Non-Residential Developed 1.05 $141.74
021-380-007 01 Non-Residential Developed 1.47 $198.44
021-380-010 01 Non-Residential Developed 1.51 $203.16
021-380-011 01 Non-Residential Developed 1.05 $141.74
021-380-012 01 Non-Residential Developed 0.42 $56.70
021-380-013 01 Non-Residential Developed 1.05 $141.74
021-380-014 01 Non-Residential Developed 2.70 $363.82
021-380-015 01 Non-Residential Developed 2.24 $302.40
021-380-016 01 Non-Residential Developed 1.82 $245.70
021-380-017 01 Non-Residential Developed 0.70 $94.50
021-380-018 01 Residential Multi-Family 80.00 $10,800.00 021-470-001 01 Residential Single-Family 1.00 $135.00
021-470-002 01 Residential Single-Family 1.00 $135.00
021-470-003 01 Residential Single-Family 1.00 $135.00
021-470-004 01 Residential Single-Family 1.00 $135.00
021-470-005 01 Residential Single-Family 1.00 $135.00
021-470-006 01 Residential Single-Family 1.00 $135.00
021-470-007 01 Residential Single-Family 1.00 $135.00
021-470-008 01 Residential Single-Family 1.00 $135.00
021-470-009 01 Residential Single-Family 1.00 $135.00
021-470-010 01 Residential Single-Family 1.00 $135.00
021-470-011 01 Residential Single-Family 1.00 $135.00
021-470-012 01 Residential Single-Family 1.00 $135.00
021-470-013 01 Residential Single-Family 1.00 $135.00
021-470-014 01 Residential Single-Family 1.00 $135.00
021-470-015 01 Residential Single-Family 1.00 $135.00
021-470-016 01 Residential Single-Family 1.00 $135.00
021-470-017 01 Residential Single-Family 1.00 $135.00
021-470-018 01 Residential Single-Family 1.00 $135.00
021-470-019 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 49 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-470-020 01 Residential Single-Family 1.00 $135.00
021-470-021 01 Residential Single-Family 1.00 $135.00
021-470-022 01 Residential Single-Family 1.00 $135.00
021-470-023 01 Residential Single-Family 1.00 $135.00
021-470-024 01 Residential Single-Family 1.00 $135.00
021-470-025 01 Residential Single-Family 1.00 $135.00
021-470-026 01 Residential Single-Family 1.00 $135.00
021-470-027 01 Residential Single-Family 1.00 $135.00
021-470-028 01 Residential Single-Family 1.00 $135.00
021-470-029 01 Residential Single-Family 1.00 $135.00
021-470-030 01 Residential Single-Family 1.00 $135.00
021-470-031 01 Residential Single-Family 1.00 $135.00
021-470-032 01 Residential Single-Family 1.00 $135.00
021-470-033 01 Residential Single-Family 1.00 $135.00
021-470-034 01 Residential Single-Family 1.00 $135.00
021-470-035 01 Residential Single-Family 1.00 $135.00
021-470-036 01 Residential Single-Family 1.00 $135.00
021-470-037 01 Residential Single-Family 1.00 $135.00
021-470-038 01 Residential Single-Family 1.00 $135.00
021-470-039 01 Residential Single-Family 1.00 $135.00
021-470-040 01 Residential Single-Family 1.00 $135.00
021-470-041 01 Residential Single-Family 1.00 $135.00
021-470-042 01 Residential Single-Family 1.00 $135.00
021-470-043 01 Residential Single-Family 1.00 $135.00
021-470-044 01 Residential Single-Family 1.00 $135.00
021-470-045 01 Residential Single-Family 1.00 $135.00
021-480-001 01 Residential Single-Family 1.00 $135.00
021-480-002 01 Residential Single-Family 1.00 $135.00
021-480-003 01 Residential Single-Family 1.00 $135.00
021-480-004 01 Residential Single-Family 1.00 $135.00
021-480-005 01 Residential Single-Family 1.00 $135.00
021-480-006 01 Residential Single-Family 1.00 $135.00
021-480-007 01 Residential Single-Family 1.00 $135.00
021-480-008 01 Residential Single-Family 1.00 $135.00
021-480-009 01 Residential Single-Family 1.00 $135.00
021-480-010 01 Residential Single-Family 1.00 $135.00
021-480-011 01 Residential Single-Family 1.00 $135.00
021-480-012 01 Residential Single-Family 1.00 $135.00
021-480-013 01 Residential Single-Family 1.00 $135.00
021-480-014 01 Residential Single-Family 1.00 $135.00
021-480-015 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 50 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-480-016 01 Residential Single-Family 1.00 $135.00
021-480-017 01 Residential Single-Family 1.00 $135.00
021-480-018 01 Residential Single-Family 1.00 $135.00
021-480-019 01 Residential Single-Family 1.00 $135.00
021-480-020 01 Residential Single-Family 1.00 $135.00
021-480-021 01 Residential Single-Family 1.00 $135.00
021-480-022 01 Residential Single-Family 1.00 $135.00
021-480-023 01 Residential Single-Family 1.00 $135.00
021-480-024 01 Residential Single-Family 1.00 $135.00
021-480-025 01 Residential Single-Family 1.00 $135.00
021-480-026 01 Residential Single-Family 1.00 $135.00
021-480-027 01 Residential Single-Family 1.00 $135.00
021-480-028 01 Residential Single-Family 1.00 $135.00
021-480-029 01 Residential Single-Family 1.00 $135.00
021-480-030 01 Residential Single-Family 1.00 $135.00
021-480-031 01 Residential Single-Family 1.00 $135.00
021-480-032 01 Residential Single-Family 1.00 $135.00
021-480-033 01 Residential Single-Family 1.00 $135.00
021-480-034 01 Residential Single-Family 1.00 $135.00
021-480-035 01 Residential Single-Family 1.00 $135.00
021-480-036 01 Residential Single-Family 1.00 $135.00
021-480-037 01 Residential Single-Family 1.00 $135.00
021-480-038 01 Residential Single-Family 1.00 $135.00
021-480-039 01 Residential Single-Family 1.00 $135.00
021-480-040 01 Residential Single-Family 1.00 $135.00
021-480-041 01 Residential Single-Family 1.00 $135.00
021-480-042 01 Residential Single-Family 1.00 $135.00
021-490-001 01 Residential Single-Family 1.00 $135.00
021-490-002 01 Residential Single-Family 1.00 $135.00
021-490-003 01 Residential Single-Family 1.00 $135.00
021-490-004 01 Residential Single-Family 1.00 $135.00
021-490-005 01 Residential Single-Family 1.00 $135.00
021-490-006 01 Residential Single-Family 1.00 $135.00
021-490-007 01 Residential Single-Family 1.00 $135.00
021-490-008 01 Residential Single-Family 1.00 $135.00
021-490-009 01 Residential Single-Family 1.00 $135.00
021-490-010 01 Residential Single-Family 1.00 $135.00
021-490-011 01 Residential Single-Family 1.00 $135.00
021-490-012 01 Residential Single-Family 1.00 $135.00
021-490-013 01 Residential Single-Family 1.00 $135.00
021-490-014 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 51 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-490-015 01 Residential Single-Family 1.00 $135.00
021-490-016 01 Residential Single-Family 1.00 $135.00
021-490-017 01 Residential Single-Family 1.00 $135.00
021-490-018 01 Residential Single-Family 1.00 $135.00
021-490-019 01 Residential Single-Family 1.00 $135.00
021-490-020 01 Residential Single-Family 1.00 $135.00
021-490-021 01 Residential Single-Family 1.00 $135.00
021-490-022 01 Residential Single-Family 1.00 $135.00
021-490-023 01 Residential Single-Family 1.00 $135.00
021-490-024 01 Residential Single-Family 1.00 $135.00
021-490-025 01 Residential Single-Family 1.00 $135.00
021-490-026 01 Residential Single-Family 1.00 $135.00
021-490-027 01 Residential Single-Family 1.00 $135.00
021-490-028 01 Residential Single-Family 1.00 $135.00
021-490-029 01 Residential Single-Family 1.00 $135.00
021-490-030 01 Residential Single-Family 1.00 $135.00
021-490-031 01 Residential Single-Family 1.00 $135.00
021-490-032 01 Residential Single-Family 1.00 $135.00
021-490-033 01 Residential Single-Family 1.00 $135.00
021-490-034 01 Residential Single-Family 1.00 $135.00
021-490-035 01 Residential Single-Family 1.00 $135.00
021-490-036 01 Residential Single-Family 1.00 $135.00
021-490-037 01 Residential Single-Family 1.00 $135.00
021-490-038 01 Residential Single-Family 1.00 $135.00
021-490-039 01 Residential Single-Family 1.00 $135.00
021-490-040 01 Residential Single-Family 1.00 $135.00
021-490-041 01 Residential Single-Family 1.00 $135.00
021-490-042 01 Residential Single-Family 1.00 $135.00
021-490-043 01 Residential Single-Family 1.00 $135.00
021-490-044 01 Residential Single-Family 1.00 $135.00
021-490-045 01 Residential Single-Family 1.00 $135.00
021-490-046 01 Residential Single-Family 1.00 $135.00
021-490-047 01 Residential Single-Family 1.00 $135.00
021-490-048 01 Residential Single-Family 1.00 $135.00
021-490-049 01 Residential Single-Family 1.00 $135.00
021-490-050 01 Residential Single-Family 1.00 $135.00
021-490-051 01 Residential Single-Family 1.00 $135.00
021-490-052 01 Residential Single-Family 1.00 $135.00
021-490-053 01 Residential Single-Family 1.00 $135.00
021-490-054 01 Residential Single-Family 1.00 $135.00
021-490-055 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 52 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-490-056 01 Residential Single-Family 1.00 $135.00
021-490-057 01 Residential Single-Family 1.00 $135.00
021-490-058 01 Residential Single-Family 1.00 $135.00
021-490-059 01 Residential Single-Family 1.00 $135.00
021-490-060 01 Residential Single-Family 1.00 $135.00
021-490-061 01 Residential Single-Family 1.00 $135.00
021-490-062 01 Residential Single-Family 1.00 $135.00
021-490-063 01 Residential Single-Family 1.00 $135.00
021-510-001 01 Exempt - $0.00
021-510-002 01 Residential Single-Family 1.00 $135.00
021-510-003 01 Exempt - $0.00
021-510-004 01 Residential Single-Family 1.00 $135.00
021-510-005 01 Residential Single-Family 1.00 $135.00
021-510-006 01 Residential Single-Family 1.00 $135.00
021-510-007 01 Exempt - $0.00
021-510-008 01 Residential Single-Family 1.00 $135.00
021-510-009 01 Residential Single-Family 1.00 $135.00
021-510-010 01 Residential Single-Family 1.00 $135.00
021-510-011 01 Residential Single-Family 1.00 $135.00
021-510-012 01 Residential Single-Family 1.00 $135.00
021-510-013 01 Residential Single-Family 1.00 $135.00
021-510-014 01 Residential Single-Family 1.00 $135.00
021-510-015 01 Residential Single-Family 1.00 $135.00
021-510-016 01 Residential Single-Family 1.00 $135.00
021-510-017 01 Residential Single-Family 1.00 $135.00
021-510-018 01 Residential Single-Family 1.00 $135.00
021-510-019 01 Residential Single-Family 1.00 $135.00
021-510-020 01 Residential Single-Family 1.00 $135.00
021-510-021 01 Exempt - $0.00
021-510-022 01 Residential Single-Family 1.00 $135.00
021-510-023 01 Residential Single-Family 1.00 $135.00
021-510-024 01 Residential Single-Family 1.00 $135.00
021-510-025 01 Residential Single-Family 1.00 $135.00
021-510-026 01 Residential Single-Family 1.00 $135.00
021-510-027 01 Residential Single-Family 1.00 $135.00
021-510-028 01 Residential Single-Family 1.00 $135.00
021-510-029 01 Residential Single-Family 1.00 $135.00
021-510-030 01 Residential Single-Family 1.00 $135.00
021-510-031 01 Residential Single-Family 1.00 $135.00
021-510-033 01 Residential Single-Family 1.00 $135.00
021-510-034 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 53 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-510-035 01 Residential Single-Family 1.00 $135.00
021-510-036 01 Residential Single-Family 1.00 $135.00
021-510-037 01 Residential Single-Family 1.00 $135.00
021-510-038 01 Residential Single-Family 1.00 $135.00
021-510-039 01 Residential Single-Family 1.00 $135.00
021-510-040 01 Residential Single-Family 1.00 $135.00
021-510-041 01 Residential Single-Family 1.00 $135.00
021-510-042 01 Exempt - $0.00
021-510-043 01 Residential Single-Family 1.00 $135.00
021-510-044 01 Residential Single-Family 1.00 $135.00
021-510-045 01 Residential Single-Family 1.00 $135.00
021-510-046 01 Residential Single-Family 1.00 $135.00
021-510-047 01 Residential Single-Family 1.00 $135.00
021-510-048 01 Residential Single-Family 1.00 $135.00
021-510-049 01 Residential Single-Family 1.00 $135.00
021-510-050 01 Residential Single-Family 1.00 $135.00
021-510-051 01 Residential Single-Family 1.00 $135.00
021-510-052 01 Residential Single-Family 1.00 $135.00
021-510-053 01 Residential Single-Family 1.00 $135.00
021-510-054 01 Exempt - $0.00
021-530-001 01 Residential Single-Family 1.00 $135.00
021-530-002 01 Residential Single-Family 1.00 $135.00
021-530-003 01 Residential Single-Family 1.00 $135.00
021-530-004 01 Residential Single-Family 1.00 $135.00
021-530-005 01 Residential Single-Family 1.00 $135.00
021-530-006 01 Residential Single-Family 1.00 $135.00
021-530-007 01 Exempt - $0.00
021-530-008 01 Exempt - $0.00
021-530-009 01 Residential Single-Family 1.00 $135.00
021-530-010 01 Residential Single-Family 1.00 $135.00
021-530-011 01 Residential Single-Family 1.00 $135.00
021-530-012 01 Residential Single-Family 1.00 $135.00
021-530-013 01 Residential Single-Family 1.00 $135.00
021-530-015 01 Residential Single-Family 1.00 $135.00
021-530-016 01 Residential Single-Family 1.00 $135.00
021-530-017 01 Residential Single-Family 1.00 $135.00
021-530-018 01 Residential Single-Family 1.00 $135.00
021-530-019 01 Residential Single-Family 1.00 $135.00
021-530-020 01 Residential Single-Family 1.00 $135.00
021-530-021 01 Residential Single-Family 1.00 $135.00
021-530-022 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 54 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-530-023 01 Residential Single-Family 1.00 $135.00
021-530-024 01 Residential Single-Family 1.00 $135.00
021-530-025 01 Residential Single-Family 1.00 $135.00
021-530-026 01 Residential Single-Family 1.00 $135.00
021-530-027 01 Residential Single-Family 1.00 $135.00
021-530-028 01 Residential Single-Family 1.00 $135.00
021-530-029 01 Residential Single-Family 1.00 $135.00
021-530-030 01 Residential Single-Family 1.00 $135.00
021-530-031 01 Residential Single-Family 1.00 $135.00
021-530-032 01 Residential Single-Family 1.00 $135.00
021-530-033 01 Residential Single-Family 1.00 $135.00
021-530-034 01 Residential Single-Family 1.00 $135.00
021-530-035 01 Residential Single-Family 1.00 $135.00
021-530-036 01 Residential Single-Family 1.00 $135.00
021-530-037 01 Residential Single-Family 1.00 $135.00
021-580-001 01 Residential Single-Family 1.00 $135.00
021-580-002 01 Residential Single-Family 1.00 $135.00
021-580-003 01 Residential Single-Family 1.00 $135.00
021-580-004 01 Residential Single-Family 1.00 $135.00
021-580-005 01 Residential Single-Family 1.00 $135.00
021-580-006 01 Residential Single-Family 1.00 $135.00
021-580-007 01 Residential Single-Family 1.00 $135.00
021-580-008 01 Residential Single-Family 1.00 $135.00
021-580-009 01 Residential Single-Family 1.00 $135.00
021-580-010 01 Residential Single-Family 1.00 $135.00
021-580-011 01 Residential Single-Family 1.00 $135.00
021-580-012 01 Residential Single-Family 1.00 $135.00
021-580-013 01 Residential Single-Family 1.00 $135.00
021-580-014 01 Residential Single-Family 1.00 $135.00
021-580-015 01 Residential Single-Family 1.00 $135.00
021-580-016 01 Residential Single-Family 1.00 $135.00
021-580-017 01 Residential Single-Family 1.00 $135.00
021-580-018 01 Residential Single-Family 1.00 $135.00
021-580-019 01 Residential Single-Family 1.00 $135.00
021-580-022 01 Residential Single-Family 1.00 $135.00
021-580-023 01 Residential Single-Family 1.00 $135.00
021-580-024 01 Residential Single-Family 1.00 $135.00
021-580-025 01 Residential Single-Family 1.00 $135.00
021-580-026 01 Residential Single-Family 1.00 $135.00
021-580-027 01 Residential Single-Family 1.00 $135.00
021-580-028 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 55 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-580-029 01 Residential Single-Family 1.00 $135.00
021-580-030 01 Residential Single-Family 1.00 $135.00
021-580-031 01 Residential Single-Family 1.00 $135.00
021-580-033 01 Residential Single-Family 1.00 $135.00
021-580-034 01 Residential Single-Family 1.00 $135.00
021-580-035 01 Residential Single-Family 1.00 $135.00
021-580-036 01 Residential Single-Family 1.00 $135.00
021-580-037 01 Residential Single-Family 1.00 $135.00
021-580-038 01 Residential Single-Family 1.00 $135.00
021-580-039 01 Residential Single-Family 1.00 $135.00
021-580-040 01 Residential Single-Family 1.00 $135.00
021-580-041 01 Residential Single-Family 1.00 $135.00
021-580-042 01 Residential Single-Family 1.00 $135.00
021-580-043 01 Residential Single-Family 1.00 $135.00
021-580-044 01 Residential Single-Family 1.00 $135.00
021-580-045 01 Residential Single-Family 1.00 $135.00
021-580-046 01 Residential Single-Family 1.00 $135.00
021-580-047 01 Residential Single-Family 1.00 $135.00
021-580-048 01 Exempt - $0.00
021-580-049 01 Exempt - $0.00
021-580-050 01 Residential Single-Family 1.00 $135.00
021-580-051 01 Residential Single-Family 1.00 $135.00
021-580-052 01 Residential Single-Family 1.00 $135.00
021-580-053 01 Residential Single-Family 1.00 $135.00
021-580-054 01 Residential Single-Family 1.00 $135.00
021-580-055 01 Residential Single-Family 1.00 $135.00
021-580-056 01 Residential Single-Family 1.00 $135.00
021-580-057 01 Residential Single-Family 1.00 $135.00
021-580-058 01 Residential Single-Family 1.00 $135.00
021-580-059 01 Residential Single-Family 1.00 $135.00
021-580-060 01 Residential Single-Family 1.00 $135.00
021-580-061 01 Residential Single-Family 1.00 $135.00
021-580-062 01 Residential Single-Family 1.00 $135.00
021-580-063 01 Residential Single-Family 1.00 $135.00
021-580-064 01 Residential Single-Family 1.00 $135.00
021-600-001 01 Exempt - $0.00
021-600-002 01 Residential Single-Family 1.00 $135.00
021-600-003 01 Residential Single-Family 1.00 $135.00
021-600-004 01 Residential Single-Family 1.00 $135.00
021-600-005 01 Residential Single-Family 1.00 $135.00
021-600-006 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 56 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-600-007 01 Residential Single-Family 1.00 $135.00
021-600-008 01 Residential Single-Family 1.00 $135.00
021-600-009 01 Residential Single-Family 1.00 $135.00
021-600-010 01 Exempt - $0.00
021-600-011 01 Exempt - $0.00
021-600-012 01 Exempt - $0.00
021-600-013 01 Residential Single-Family 1.00 $135.00
021-600-014 01 Residential Single-Family 1.00 $135.00
021-600-015 01 Residential Single-Family 1.00 $135.00
021-600-016 01 Residential Single-Family 1.00 $135.00
021-600-017 01 Residential Single-Family 1.00 $135.00
021-600-018 01 Residential Single-Family 1.00 $135.00
021-600-019 01 Residential Single-Family 1.00 $135.00
021-600-020 01 Residential Single-Family 1.00 $135.00
021-600-021 01 Exempt - $0.00
021-600-022 01 Exempt - $0.00
021-600-023 01 Residential Single-Family 1.00 $135.00
021-600-024 01 Residential Single-Family 1.00 $135.00
021-600-025 01 Residential Single-Family 1.00 $135.00
021-600-026 01 Residential Single-Family 1.00 $135.00
021-600-027 01 Residential Single-Family 1.00 $135.00
021-600-028 01 Residential Single-Family 1.00 $135.00
021-600-029 01 Residential Single-Family 1.00 $135.00
021-600-030 01 Residential Single-Family 1.00 $135.00
021-600-031 01 Residential Single-Family 1.00 $135.00
021-600-032 01 Residential Single-Family 1.00 $135.00
021-600-033 01 Residential Single-Family 1.00 $135.00
021-600-034 01 Residential Single-Family 1.00 $135.00
021-600-035 01 Residential Single-Family 1.00 $135.00
021-600-036 01 Residential Single-Family 1.00 $135.00
021-600-037 01 Residential Single-Family 1.00 $135.00
021-600-038 01 Residential Single-Family 1.00 $135.00
021-600-039 01 Residential Single-Family 1.00 $135.00
021-600-040 01 Residential Single-Family 1.00 $135.00
021-600-041 01 Residential Single-Family 1.00 $135.00
021-600-042 01 Residential Single-Family 1.00 $135.00
021-600-043 01 Residential Single-Family 1.00 $135.00
021-600-044 01 Residential Single-Family 1.00 $135.00
021-600-045 01 Residential Single-Family 1.00 $135.00
021-600-046 01 Residential Single-Family 1.00 $135.00
021-600-047 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 57 ends

Assessor
Parcel
Fiscal Year
2023/2024
Number Zone Land Use EBU Assessment
021-600-048 01 Residential Single-Family 1.00 $135.00
021-600-049 01 Residential Single-Family 1.00 $135.00
021-600-050 01 Residential Single-Family 1.00 $135.00
021-600-051 01 Residential Single-Family 1.00 $135.00
021-600-052 01 Residential Single-Family 1.00 $135.00
021-600-053 01 Residential Single-Family 1.00 $135.00
021-600-054 01 Residential Single-Family 1.00 $135.00
021-600-055 01 Residential Single-Family 1.00 $135.00
021-600-056 01 Residential Single-Family 1.00 $135.00
021-600-057 01 Residential Single-Family 1.00 $135.00
021-600-058 01 Residential Single-Family 1.00 $135.00
021-600-059 01 Residential Single-Family 1.00 $135.00
021-600-060 01 Residential Single-Family 1.00 $135.00
021-600-061 01 Residential Single-Family 1.00 $135.00
021-600-062 01 Exempt - $0.00
021-600-063 01 Exempt - $0.00
021-600-064 01 Residential Single-Family 1.00 $135.00
021-600-065 01 Residential Single-Family 1.00 $135.00
021-600-066 01 Residential Single-Family 1.00 $135.00
021-600-067 01 Residential Single-Family 1.00 $135.00
021-600-068 01 Residential Single-Family 1.00 $135.00
021-600-069 01 Residential Single-Family 1.00 $135.00
021-600-070 01 Residential Single-Family 1.00 $135.00
021-600-071 01 Residential Single-Family 1.00 $135.00
021-600-072 01 Residential Single-Family 1.00 $135.00
021-600-073 01 Residential Single-Family 1.00 $135.00
021-600-074 01 Residential Single-Family 1.00 $135.00
021-600-075 01 Residential Single-Family 1.00 $135.00
021-600-076 01 Residential Single-Family 1.00 $135.00
021-600-077 01 Residential Single-Family 1.00 $135.00
021-600-078 01 Residential Single-Family 1.00 $135.00
021-600-079 01 Residential Single-Family 1.00 $135.00
021-600-080 01 Residential Single-Family 1.00 $135.00
021-600-081 01 Residential Single-Family 1.00 $135.00
021-600-082 01 Residential Single-Family 1.00 $135.00
021-600-083 01 Residential Single-Family 1.00 $135.00
021-600-084 01 Residential Single-Family 1.00 $135.00
021-600-085 01 Residential Single-Family 1.00 $135.00
021-600-086 01 Residential Single-Family 1.00 $135.00
021-600-087 01 Residential Single-Family 1.00 $135.00
021-600-088 01 Residential Single-Family 1.00 $135.00
Lemoore Landscape and Lighting Maintenance District No. 1 Engineer’s Annual Report
Fiscal Year 2023/2024

Page 58 ends

Lemoore City CouncilJune 27, 2023

Lemoore City Council
June 27, 2023