Mammoth Lakes City Council
June 1, 2022

Town Council Agenda

Wednesday, June 1, 2022, 5:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:

Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, Councilmember Sarah Rea, Councilmember Bill Sauser, Councilmember Kirk Stapp
NOTE: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Town Clerk at (760) 965-3602. Notification 48 hours prior to the meeting will enable the Town to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 13.102-35.104 ADA Title II)
NOTE: Materials related to an item on this agenda submitted after distribution of the agenda packet are available for public inspection in the Town Offices located at 437 Old Mammoth Road, Suite 230 during normal business hours. Such documents are also available on the Town of Mammoth Lakes website at www.townofmammothlakes.ca.gov subject to staff’s ability to post the documents before the meeting.

NOTE: All comments will be limited to a speaking time of five minutes.

NOTE: This meeting will be conducted pursuant to the provisions of Assembly Bill 361 which amends certain requirements of the Ralph M. Brown Act. While Suite Z is still open to the public, it is strongly encouraged that you watch the Town Council meetings on the Town of Mammoth Lakes' website at www.townofmammothlakes.ca.gov , on the local government cable channel 18, or via Zoom. Public comments can be submitted to the Town Clerk at [email protected]. before and during the meeting.

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1. CALL TO ORDER

2. PLEDGE OF ALLEGIANCE

3. PUBLIC COMMENTS
The Public Comment portion of the agenda provides the public with an opportunity to address the Town Council on matters not otherwise listed on the agenda. Under California law the Town Council is prohibited from generally discussing or taking action on items not included in the agenda; however, the Town Council may briefly respond to comments or questions from members of the public. Therefore, the Town Council will listen to all public comment, but will not generally discuss the matter or take action on it. Requests for service from the Town may also be made at the Town offices during regular business hours.

Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration.

4. ADDITIONS TO THE AGENDA
Opportunity to add urgency items pursuant to Government Code Section 54954.2(b)2, if necessary.

5. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED)

6. PUBLIC PRESENTATIONS

6.1. Proclamation declaring June, 2022 as Elder Abuse Awareness Month.

6.2. Presentation by Mammoth Community Water District. (20 minute presentation)

7. STAFF PRESENTATIONS

7.1. Introduce newly promoted Associate Planner Michael Peterka.

7.2. Quarterly TOT Enforcement Update – Third Quarter Fiscal Year 21-22.

8. CONSENT AGENDA

8.1. Approve the minutes of the regular meeting of May 18, 2022.

8.2. Approve the minutes of the special meeting of May 25, 2022.

8.3. Approve the resolution re-authorizing the Town Council to meet virtually during the COVID-19 pandemic declared emergency.

8.4. Award the bid for publication of legal notices for fiscal year 2022-23 to The Sheet.

8.5. Adopt the Resolution Initiating the Proceedings to Levy Assessment, Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-1 (Juniper Ridge) for Fiscal Year 2022/23, and Resolution Approving the Annual Report, and
setting the time and place for the public hearing on July 6, 2022.

8.6. Adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-4 (The Bluffs) Maintenance District No.1 for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing
on July 6, 2022.

8.7. Adopt the Resolution of Intention to Levy and Collect Annual Assessments within the Benefit Assessment District 2002-01 (Old Mammoth Road) for the Fiscal Year 2022/23, approving Annual Report, and setting the time and place for the public hearing on July
6, 2022.

8.8. Adopt the Resolution of Intention to Levy and Collect Assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

8.9. Adopt Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

8.10. Waive the reading and adopt by title only an Ordinance Adopting a Military Equipment Use Policy Pursuant to Government Code Section 7071 (AB 481).

8.11. Accept Payment Approval Report No. 22-47 in the amount of $1,173,944.51. Accept Payment Approval Report No. 22-48 in the amount of $173,168.36.

9. PUBLIC HEARINGS
Public Hearing Procedure.

The Mayor will open the public hearing and then: Statement and presentation by staff.

Statement and presentation by property owner or appellant. Questions from the Town Council. Call for testimony. Rebuttal to previous testimony by property owner or appellant.

Close the public hearing, terminating public testimony. The Town Council will deliberate the matter and arrive at a decision.

9.1. Public hearing for the Community Development Block Grant 2022 Notice of Funding Availability (NOFA).

10. POLICY MATTERS

10.1. Approval of Services Agreement with Mammoth Lakes Trails and Public Access (MLTPA) for FY22-23.

10.2. Town Land Lease Agreement with the Mono County Library Authority for Building Located at 960 Forest Trail.

10.3. Agreement to allow the levy and collection of Solid Waste Parcel Fees in the Town of Mammoth Lakes for FY22-23.

10.4. Mammoth Lakes Tourism – Contract Updates, Deliverables, and Compensation for FY22-23.

10.5. Mammoth Lakes Tourism FY22-23 Operating Budget.

10.6. Award Architectural Design Service for the Town of Mammoth Lakes Civic Center.

10.7. Authorize a professional services agreement with California Consulting Inc. for grant research and writing services.

11. COUNCILMEMBER REPORTS
Informational reports from Councilmember representatives on committees, commissions, and organizations; general reports on Councilmember activities

12. CLOSED SESSION

12.1. Pursuant to Government Code Section 54957.6.(a), Conference with Labor Negotiators, the Council will meet with its representatives, Town Manager Daniel C.

Holler, Administrative Services/Finance Director Rob Patterson, and HR Manager Amanda Pelham
with respect to the following Employee Organizations: Mammoth Lakes Police Officers Association and the Mammoth Lakes Sergeants Association.

12.2. CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION Significant exposure to litigation pursuant to paragraph (2) of subdivision (d) of Section 54956.9: (One case)

13. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

14. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, June 15, 2022 at 4:00 p.m.

Capital Project Update
June Update
Created 5-25-22
Project Notes
CRC Delivery of Sprung Structure began April 25 – parts will continue to arrive over next few months Building permit addendum for Sprung structure was issued Identified conflict between rebar placement and baseplates. Solution was approved but issue delayed erection of the structure.

Work on underground utilities began 5/23
CRC Mobility Hub Contractor will start with bus shelter and turn out on OMR CRC Interior Work Have provided contractor scope, awaiting proposal The Parcel PH 1 Work progresses on building pads.

Building permits have been issued. Off-site Module construction is underway.

Anticipate beginning foundations in next few weeks
Work is starting on trenching for underground infrastructure 2021 Road Rehabilitation Carry over work from 2021: Mountain Blvd reconstruction, partial Majestic Pines reconstruction, partial Monterey Pine reconstruction, Red Fir grind and re-paving, minor work remaining on MUP’s including detectable warning pavers and bollards.

Work expected to resume in late June early July when asphalt plant reopens Work on Mountain and Majestic will be coordinated with installation of Amerigas mains and laterals.

Bluffs Slurry Seal Contract executed. Schedule has not been set.

Ballfields Rehabilitation
Whitmore/Shady
Contract awarded and sent to contractor.

Work will begin after Little League ends / After July 4th 60 Joaquin Contract has been awarded and sent to contractor. Design build work expected to begin in May, followed by PEDC entitlement, with a groundbreaking in late summer.

OMR Beautification Project is out to Bid
Main Street Landscaping Project is out to Bid
HSIP Intersection crossings Finalizing plans. Staff anticipates bidding in May and awarding in June. Work will commence as early as July
Chaparral Extension (The
Parcel)
Project is out to Bid
Laurel Mountain Rd Project is out to Bid
Fuel Island Staff has received preliminary plans and budget. Based on this information staff is re-evaluating the scope to reduce the cost of the project.

Minaret MUP Staff have reviewed and commented on conceptual layouts and are awaiting revised plans for review. No construction funding has yet been identified.

Main Street MUP Staff is working with Caltrans on initial plans. Consultant has been selected.

A PROCLAMATION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, DECLARING JUNE 2022 AS ELDER ABUSE AWARENESS MONTH WHEREAS, Mono County’s elder and dependent adults deserve to be treated with respect and dignity, to enable them to continue to live independently, to serve as leaders, mentors and volunteers who contribute to the vitality of the community and their families; and WHEREAS, abuse of elder and dependent adults is a tragedy inflicted on vulnerable persons and an ever-increasing problem in today’s society that crosses all socio-economic boundaries; and WHEREAS, people 60 years or older make up about 22% of the population in the United States, are living longer lives, and are growing as a total percentage of the population; and WHEREAS, Mono County Adult Protective Services receives approximately 60 reports of concern a year involving either dependent adults or persons aged 60+ who may be impacted by neglect, abuse, and financial exploitation and responds by investigating reports, providing supportive case management, and collaborating with community partners through Multi-Disciplinary Teams; and WHEREAS, the Mono County District Attorney’s Office, Sheriff’s Office, and Mammoth Lakes Police Department are dedicated to protecting elder and dependent adults by promoting individual and public safety and justice; and
WHEREAS, the Eastern Sierra Area Agency on Aging and the Long-Term Care Ombudsman Programs are committed to working with community partners to raise awareness, increase reporting of elder abuse, and provide advocacy services to elders, including residents of long-term care facilities who are victims of elder abuse, neglect, and financial exploitation; and WHEREAS, wearing purple on June 15th, World Elder Abuse Awareness Day will bring community wide awareness about preventing abuse.

NOW THEREFORE, in recognition of the important work done by all human service providers in the Town of Mammoth Lakes, let it be resolved that the Mammoth Lakes Town Council proclaims June 2022 as Elder Abuse Awareness Month.

APPROVED AND ADOPTED this 1
st day of June 2022, by the Mammoth Lakes Town Council. ________________________
LYNDA SALCIDO, Mayor
ATTEST:
_______________________________
JAMIE GRAY, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Presentation by Mammoth Community Water District. (20 minute presentation) Council Meeting Date: 6/1/2022
Prepared by: Daniel C. Holler, Town Manager
Recommended Motion: This is an informational presentation and discussion item only and no action is recommended.

Summary:

In preparation for another drought year representatives from Mammoth Community Water District (MCWD) will provide an informational water related presentation to Town Council. The presentation will include information on their water resources, specific sources, operations, and action taken in response to drought conditions. This will include information on surface water and the underground aquifer as water sources. Regulatory actions related to drought conditions will be reviewed. Council and public will have opportunity to ask questions and discuss water related matters, but no specific action is requested under this item. An outline of the information to be discussed by MCWD is attached.

POB 597 | Mammoth Lakes CA 93546 | 760.934.2596
“Water is our future”
Title: Mammoth Community Water District Informational Workshop.

Council Meeting Date: 6/1/2022
Prepared by: Garrett Higerd, MCWD District Engineer
Recommended Motion: Informational only.

Summary:
 Mammoth Water Sources Overview
Lake Mary and Mammoth Creek
Groundwater Production Network
Groundwater vs Surface Water Since 1988
 Current Water Supply Projections and Use Restrictions Snowpack and Surface Water Forecast
Groundwater Aquifer Condition
Water Shortage Contingency Plan
Level 3 Water Restrictions in Place (30% reduction target) New State Regulations Prohibiting Non-functional Turf for HOAs Recycled Water Use Forecast
 Ormat CD-IV Geothermal Project Update
Project Overview and Groundwater Monitoring and Response Plan (GMRP) Recent Monitoring Well Construction
BLM-2 and BLM-3 at Old Shady Rest Campground
Well 33M on The Parcel
Stress Tests, Start Up and Ongoing Monitoring
 2022 Capital Projects
Wells 1 and 25 Casing and Pump Rehabilitation
Wastewater Treatment Plant Backup Battery Project
Center Street and Highway 203 Sewer Upgrade
Water Lateral Replacements (Leak Reduction)
Sewer Slip-lining
Tank T-4 Coating Rehabilitation
Well 32 Pump Testing and Commissioning
Infrastructure Modeling and Long-Term CIP Planning

Mammoth Community Water District
Water Supply Workshop
• Sources:
• Lake Mary
• Limiting Factors:
• Snow!
• Flow Requirements in Mammoth Creek
• Limited Water Storage in Lake Mary (Only the top 5.7' of the lake is managed for storage) • Groundwater
• Nine (9) Water Production Wells
• Groundwater Treatment Plant 1 (Iron, Manganese, & Arsenic) • Groundwater Treatment Plant 2 (Iron, Manganese, & Arsenic) • Well 1 (Chlorination and Corrosion Control)
• Recycled Water – Sierra Star and Snow Creek golf course irrigation

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LAKE MARY

CATCHMENT AREA
Lake
Mary Lake
George
Horseshoe
Lake
Convict
Lake
Laurel
Pond
Mammoth Creek
Mammoth Creek
Laurel Pond Effluent Line
Text
Mammoth Mountain
Ski Area
MCWD Service Boundary
Ormat
Geothermal Facilities
Mammoth Mountain
Main Lodge
#2 LP
#6
#1
#32
#25
#10
#17
#20
#16
#18
#33M BLM-1
BLM-3
BLM-2

LAKE MARY TREATMENT PLANT
#15 TREATMENT PLANT #1
TREATMENT PLANT #2
0 0.5 1 2 3
MilesI Mammoth Water Resources Overview Map Existing Basalt Canyon Pipeline ") Existing Ormat Well ") New Ormat Well
( MCWD Production Well
( MCWD Monitor Well
( Geothermal Monitor Well
New Basalt Canyon Pipeline
"
Q MCWD Treatment Plant
MCWD Service Boundary
Lake Mary Catchmnet Area
Map Legend

Mix of Water Supplies Snow Water Content Groundwater Surface Water

Monthly Mix of Water Supplies
Figure 6-1 Monthly Mix of Water Supplies Utilized 2011-2015 Figure 6-2 Monthly Mix of Water Supplies Utilized 2016-2020 0 50
100
150
200
250
300
350
400
450
2011 2012 2013 2014 2015
Acre-feet of Water
Groundwater Surface Water Reclaimed
0 50
100
150
200
250
300
350
400
450
2016 2017 2018 2019 2020
Acre-feet of Water
Groundwater Surface Water Reclaimed

-60
-40
-20
0 20
40 60
80 0
10 20
30 40
50 60
70 80
90 Apr-89Apr-90Apr-91Apr-92Apr-93Apr-94Apr-95Apr-96Apr-97Apr-98Apr-99Apr-00Apr-01Apr-02Apr-03Apr-04Apr-05Apr-06Apr-07Apr-08Apr-09Apr-10Apr-11Apr-12Apr-13Apr-14Apr-15Apr-16Apr-17Apr-18Apr-19Apr-20Apr-21 Cumulative Deviation From Average (in)
Mammoth Pass Snow Water Content
(inches)
Mammoth Pass Snow Water Content
Average Yearly
Peak SWC
(39 in)
April 15, 2022 – 23.5 in
April 15 Average – 34.9 in

Historical Summary of Groundwater Well Production
893 MG
AVG
460 MG/YR
55 MG

#1
6%
#6
17%
#10
17%
#15
18%
#18
1%
#16
4%
#17
17%
#20
10%
#25
10%
Average Pumping Volume By Well
GWTP-2
41%
Well #1
(6%)
GWTP-1
53%
GWTP-2
41%
Well #1
(6%)
GWTP-1
53%
MCWD Offices
& WWTP
The Village
VONS

#1
8%
#6
14%
#10
25%
#15
20%
#18
2%
#16
5%
#17
11%
#20
8%
#25
7%
Average Pumping Volume
By Well
GWTP-2
31%
Well #1
8%
GWTP-1
61%

Level 3 Water Supply Shortage
A Level 3 Water Supply Shortage Condition will be declared if one or more of the following conditions exist:

April 1 snow water content at Mammoth Pass is 30% or less.

April 1 snow water content at Mammoth Pass is 40% or less and the previous year’s snow water content at Mammoth Pass was less than 50%.

April 1 snow water content at Mammoth Pass is 60% or less and the 3-year average snow water content at Mammoth Pass is less than 50%.

If the percentage of groundwater is predicted to be 85% or more of the overall water supply.

Required infrastructure maintenance is anticipated to cause an imbalance in projected supply and demand.

Water resources monitoring data indicates that aquifer recharge is insufficient and requires a 30% reduction in demand to promote recharge and prevent further drawdown.

A natural disaster or contamination of water supply as occurred that requires a 30% reduction in water demand. Level 3 Water Supply Shortage Page 18 of 400 Level 3 Water Use Restrictions
• All requirements for Levels 0, 1, and 2
• Two day per week irrigation of residential and commercial landscapes. Parks and golf courses are exempt with a plan. • No new lawn areas planted or turf areas replaced or reseeded. • It could be worse - The Metropolitan Water District of Southern California (Supplying 40% of Southern California) is calling for a 35% reduction and only allowing one day of irrigation per week. • New state regulations prohibiting non-functional turf for commercial and institutional users, including condominium HOAs.

Ormat – CDIV Geothermal Well Field Expansion
• Increase capacity from 40 MW to 80 MW
• New Production Wells in Basalt Canyon (near Shady Rest) • New Injection Wells near Casa Diablo Power Plant (Resurgent Dome Area) • Groundwater Monitoring and Response Plan (GMRP)
• Agreement between BLM, MCWD, USGS, and GPUAQD
• Quarterly monitoring of 6 shallow groundwater wells, 8 MCWD production wells, 9 geothermal monitoring wells, 4 dual completion monitoring wells, and 4 geothermal production wells
• 2 new monitoring wells drilled by BLM at Old Shady Rest CG. • 1 new monitoring well drilled by MCWD and USGS on The Parcel.

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SHADY REST
PARK

SUBSTATION
CD-IV

PLANT SITE

EXISTING

SUBSTATION

EXISTING
POWER

PLANTS MPII
MPI
PLESI

TOWN OF

MAMMOTH LAKES
#33M BLM-1
BLM-2 BLM-3
¯ Casa Diablo IV New Well Sites, Pipelines and Power Plant 0 0.25 0.5 0.75 1
Miles
Existing Pipeline in Basalt Canyon
New CDIV Pipeline in Basalt Canyon
Existing Well ") New CDIV Well
")
( Geothermal Monitoring Well

• MCWD Concerns
• Cold water aquifer contamination – Underlying geothermal fluid high in metals and TDS including Arsenic
• Cold water aquifer drawdown – Reduced pressure in underlying geothermal aquifer could reduce water availability in cold water aquifer • Boiling of geothermal reservoir from depressurization could release fluids and gasses that can degrade water quality in overlying cold water aquifer • Preliminary Data and results of GMRP Analysis
• Preliminary data (pre-2014) indicates potential connection between the cold water aquifer and deeper geothermal aquifer
• Subsequent data collected through the GMRP confirms connection between aquifers, with MCWD production Well 17 having 5-7% geothermal fluids Ormat – CDIV Geothermal Well Field Expansion

CD-IV Update
• Final three production wells at CD-IV currently being brought on-line • Ormat performing a stress test that was approved by BLM in May 2022
• Purpose is to stress the aquifer in steps as the 3 new geothermal production wells are being brought on-line
• Ormat has requirements for running each new well for at least 48-hours at constant rate, after each 48-hour test BLM, USGS, Ormat, & MCWD meet to review data from monitoring wells in both the cold water and geothermal aquifers
• If no impact is observed in the cold water aquifer, Ormat is permitted to start the next well

2022 Capital Projects
• Wells 1 and 25 Casing and Pump Rehabilitation
• Wastewater Treatment Plant Backup Battery Project
• Center Street and Highway 203 Sewer Upgrade
• Water Lateral Replacements (Leak Reduction)
• Sewer Slip-Lining
• Tank T-4 Coating Rehabilitation
• Well 32 Pump Testing and Commissioning
• Infrastructure Modeling and Long-Term CIP Planning

TOWN COUNCIL STAFF REPORT
1 Subject: Transient Occupancy Tax (TOT) enforcement update for Quarter 3 of FY21-22 – Discussion of Certified Property for Short-Term Rental businesses Meeting Date: June 1, 2022
Written by: Rob Patterson, Administrative Services / Finance Director RECOMMENDATION:

Staff recommends that the Town Council review the presentation on accounting structure and interactive map for short-term rentals within the Town of Mammoth Lakes and provide comments and direction as necessary.

BACKGROUND:

Town staff has been working on a new structure for tracking and administration of short-term rentals (STR) within the Town of Mammoth Lakes. The current system is focused on the business of conducting rentals, similar to all other businesses in town, requiring a business tax certificate (BTC) for legal operation. In addition to a BTC, short-term rental businesses are required to obtain a transient occupancy tax certificate for their property. This TOT certificate is displayed within the unit and provides information to the renter on approved occupancy for the unit and 24-hour emergency contact information. The TOT certificates are issued to the unit for each operator that advertises for that unit, so there can be several TOT certificates for each property as different rental agencies, as well as the owner, may facilitate rentals on occasion. The crux of the current process is the TOT certificate belongs to the BTC holder and not the responsible party, the property owner.

While this system of tracking and reporting have been in use for many years, there are improvements that can be made to the process that will satisfy the current requirements and provide additional benefits to both visitors, the community, and staff.

ANALYSIS/DISCUSSION:

Staff is proposing to flip the current structure of BTC / TOT certificate and start with the process of certifying the property for rental prior to issuing a BTC or allowing the property to be marketed for business. Once a property is certified, a number is issued that can be provided to every BTC holder who would like to market the property for rental activity. The key difference between certified properties and the previous TOT certificate is the fact the property owner must work directly with the Town, establishing a relationship and understanding of responsibility for all rental activity conducted within their unit. While this is the case currently from a legal perspective, establishing this contact and dialogue will be helpful to understand they are engaged in business and there are specific requirements that must be met.

The goal of this approach is to address some of the short comings of our current structure namely the establishment of responsibility listed above, and some key elements addressed below. Staff would like input from Town Council on the elements listed below as they are recommendations

2 on how the system can be improved and provide additional requirements for the short-term rental business.

Certified property attributes - Owners
 All properties require inspections, safety and compliance, every four years - Currently if someone wants to rent a property, they must secure an inspection. However, when this was implemented originally, many existing units were grandfathered into the program and have not been inspected. There is no provision requiring follow up inspections in our current process but this is recommended. Inspections include basic safety items such fire extinguishers, smoke detectors, and required postings, occupancy limits etc.  Properties must remain in good standing – If the Town receives complaints about the operation of the property, including activity of visitors to the property, and those items are not effectively addressed, the property may be ineligible for rental until corrected.  Properties information will be updated and published on an interactive map. – The Town has developed a digital map that contains information on each legal rental unit in Town.
 Property owners would be required to pay an annual fee - the fee collected would cover the Rentalscape annual monitoring contract which is currently charged to the Town on a per unit basis. Failure to pay the annual fee would make the property ineligible for rental until corrected.
 Verified Emergency Contact and Cleaning Service – Owner required to provide a 24- hour contact and BTC for cleaning company, if not the owner. Both may be the property management company if the unit is managed. This information will be published on the interactive map.
 Violations of Municipal Code my result in revocation of certificate – In the event a violation of the Town municipal code or illegal activity occurs at the rental property, the Town reserves the right to suspend or revoke the certificate. Violations include but are not limited to, health and safety, fire, building, noise, parking, occupancy, trash and advertising without the certificate number present.
 Word of Mouth Conformity – In making the owners more aware and accountable of the requirements to rent transiently, compliance should improve as owners who are held accountable will self-enforce other owners in their complex. This will also boost education of the transient rental program and combat misunderstanding or misinformation that sometimes exists in the community.
 Enhanced Enforcement – Certifying the properties first allows for more precise enforcement for violations as we have direct contact with the responsible party (owner).

Ultimately any violations are tied to the property rather than the license to conduct business (BTC).

3 Certified property attributes - Operators
 Certificate number must be displayed in all marketing ads – This will assist Town staff in identification of legal and illegal properties.
 Monthly Tax returns must include gross receipts and statical data per certified unit – Currently tax returns indicate the gross receipts and tax for the entire business, which can be several to hundreds of properties. We propose a new online form where an operator can enter details on each property. # Nights rented, gross receipts, owner nights, each month.

The property management company would still only provide one tax return, but the attachment includes details listed above for each unit.  Responsible Accounting – Requiring operators to remit revenues and statistical data by property will create an additional layer of accountability and property management.

Accuracy for revenue reporting as well as maintaining detailed property unit lists will improve. Statistical data will assist in staff analysis of our overall transient rental business.  Property Tracking – If property was represented by a rental agency and is no longer, the operator must notify the Town of this change. Town will verify they are with another operator or no longer in business. Properties advertising or renting without an identified BTC to remit TOT may have their certificates suspended or revoked.  Streamlined Transitions – If an owner chooses to transition from one property management agency to another the change doesn’t require recertification.

SUMMARY
Staff believes the implementation of this new process will support an improved business environment within the short-term rental businesses. It will provide more accountability for knowledge of rules and regulations governing their businesses. These changes should also improve the visitor experience as rules governing the safety of the rental units are controlled more tightly within the new process. Finally, the interactive map and transparency of our short-term rental unit inventory in town will assist in identifying illegal or detrimental activity. Neighborhood concerns about the activities at a specific property can be shared with the owner, management company and the Town for resolution. If corrective action is not taken, owners will run the risk of losing their certified status and the ability to rent the unit.

Enforcement Update and Certified
Properties Discussion
Quarter 3 – FY21-22
Rob Patterson
Administrative Services / Finance Director
June 1, 2022

Certified Properties - Attributes

Interactive Map – Data to Display

Progress Updates

Activity Report

Current Focus

Town Council of Mammoth Lakes
Minutes of Regular Meeting
May 18, 2022, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, Councilmember Sarah Rea, Councilmember Bill Sauser,
Councilmember Kirk Stapp
_____________________________________________________________________

1. CALL TO ORDER
The Mayor called the meeting to order at 4:03 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.

2. PLEDGE OF ALLEGIANCE
Andrew Morris led the flag salute.

3. PUBLIC COMMENTS
Jo Bacon announced that she filed an appeal of the Limelight project to allow the Water District more time to review the project.

Ted Carleton, The Sheet, said that he made a public records request to Mammoth Lakes Tourism (MLT) regarding the ground transportation subsidy for this year and that they were not responsive. He asked the Council to consider MLT's lack of transparency when they reviewed their contract.

Town Council Minutes
May 18, 2022

4. ADDITIONS TO THE AGENDA
There were no additions to the agenda.

5. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED) Community and Economic Development Director Sandra Moberly gave an update regarding current planning activities.

Lara Kaylor, Mammoth Lakes Tourism (MLT) Director of Communications and PR Content, gave an update regarding current MLT activities. There was discussion among members of Council and Ms. Kaylor.

Kim Anaclerio, Mammoth Lakes Recreation (MLR) Program Director, gave an update regarding current MLR activities. There was discussion among members of Council and Ms. Anaclerio.

Parks and Recreation Director Stuart Brown gave an update regarding current parks and recreation activities. He reported on current COVID statistics and the Bird Scooter pilot program.

Public Works Director Haislip Hayes gave an update regarding current public works activities. There was discussion among members of Council and staff.

Town Manager Daniel C. Holler gave an update regarding the Multi Jurisdiction Local Hazard Mitigation Plan.

6. STAFF PRESENTATIONS

6.1 Introduce new Payroll/Human Resources Specialist Melissa Bell.

Human Resources Manager Amanda Pelham introduced Ms. Bell to the Council and the community.

6.2 Introduce new Associate Civil Engineer Matthew Freedman.

Engineering Manager Amy Callanan introduced Mr. Freedman to the Council and the community.

6.3 Introduce new Parks Maintenance Worker Hector Garcia.

Parks and Recreation Director Stuart Brown introduced Mr. Garcia to the Council and the community.

6.4 Update on Public Safety Radio Communications Upgrade.

Town Manager Daniel C. Holler, Ales Tomaier, Mammoth Lakes Fire Protection District, Jeff Edelson, Elk Mountain Technology, and IT Director

Town Council Minutes
May 18, 2022

Nate Greenberg outlined the information in the staff report. There was discussion among members of Council and staff.

PUBLIC COMMENT:

Ted Carleton, The Sheet, asked about the financing and funding. Mr.

Holler responded.

7. CONSENT AGENDA
Moved by Mayor Pro Tem John Wentworth
Seconded by Councilmember Bill Sauser
Approve the Consent Agenda.

For (5): Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, Councilmember Sarah Rea, Councilmember Bill Sauser, and Councilmember Kirk Stapp Carried (5 to 0)

7.1 Approve the minutes of the regular meeting of May 4, 2022.

7.2 Authorize a professional services agreement with Michael Baker International for environmental consulting services related to the Mammoth Lakes Foundation development project.

7.3 Accept Payment Approval Report No. 22-46 in the amount of $537,272.14. Accept Payment Approval Report No. 22-46 in the amount of $627,971.04.

8. POLICY MATTERS

8.1 Agreement between the Town of Mammoth Lakes and Mammoth Lakes Recreation.

Town Manager Daniel C. Holler outlined the information in the staff report.

PUBLIC COMMENT:

Craig Albright, Board President of Mammoth Lakes Recreation, spoke in support of the proposed contract.

There was discussion among members of Council and staff.

Moved by Mayor Pro Tem John Wentworth
Seconded by Councilmember Kirk Stapp

Town Council Minutes
May 18, 2022

Approve the FY22-23 Agreement between the Town of Mammoth Lakes and Mammoth Lakes Recreation.

For (5): Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, Councilmember Sarah Rea, Councilmember Bill Sauser, and Councilmember Kirk Stapp
Carried (5 to 0)

8.2 Discussion of draft deliverables for the Mammoth Lakes Housing contract.

Community and Economic Development Director Sandra Moberly outlined the information in the staff report. There was discussion among members of Council and staff.

PUBLIC COMMENT:

Patricia Robertson, Executive Director of Mammoth Lakes Housing (MLH), spoke about the proposed deliverables.

Sandy Hogan spoke in support of Mammoth Lakes Housing.

8.3 Waive the first reading and introduce by title only an Ordinance Adopting a Military Equipment Use Policy Pursuant to Government Code Section 7071 (AB 481).

Town Attorney Andrew Morris outlined the information in the staff report.

There was discussion among members of Council and staff.

Moved by Mayor Pro Tem John Wentworth
Seconded by Councilmember Bill Sauser
Waive the first reading and introduce by title only an Ordinance Adopting a Military Equipment Use Policy Pursuant to Government Code Section 7071 as amended to replace Section 706.4 with the following:

The Department shall inform the Town Council prior to acquiring any item in the attached list which is not a direct replacement for equipment the Department already has.

For (5): Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, Councilmember Sarah Rea, Councilmember Bill Sauser, and Councilmember Kirk Stapp

Town Council Minutes
May 18, 2022

Carried (5 to 0)

8.4 Fiscal Year 22-23 – Tentative Budget (Manager Recommended).

The Mayor called a recess at 6:07 p.m. and the Council reconvened at 6:17 p.m.

Administrative Services/Finance Director Rob Patterson outlined the information in the staff report. There was discussion among members of Council and staff.

9. COUNCILMEMBER REPORTS
Councilmember Stapp reported on the Mammoth Lakes Housing wait list.

Councilmember Sauser met with State representatives in Sacramento. He attended the League of California Cities Conference and the Local Transportation Commission meeting.

Mayor Pro Tem Wentworth attended the Great Basin Unified Air Pollution Control District meeting and the Eastern Sierra Council of Governments meeting.

Mayor Salcido attended the Fire Academy.

Town Manager Daniel C. Holler reported that the SNC Board would be meeting on June 1 and 2, and requested that the start time for the June 1 meeting be moved to 5:00 p.m.

10. CLOSED SESSION

10.1 CONFERENCE WITH LEGAL COUNSEL—ANTICIPATED LITIGATION Conference with Legal Counsel—Anticipated litigation: Significant exposure to litigation pursuant to paragraph (3) of subdivision (d) of Section 54956.9: (one case).

At 7:23 p.m. the Mayor announced that the Council would be entering into closed session for the purposes as stated in the agenda.

11. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION
The Council reconvened at 7:33 p.m. and announced that there was no reportable action taken.

Town Council Minutes
May 18, 2022

12. ADJOURNMENT
The Council adjourned the meeting at 7:33 p.m.

Jamie Gray, Town Clerk

Town Council of Mammoth Lakes
Minutes of Special Meeting
May 25, 2022, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, Councilmember Kirk Stapp
Members Absent: Councilmember Sarah Rea, Councilmember Bill Sauser _____________________________________________________________________

1. CALL TO ORDER
The Mayor called the meeting to order at 4:01 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.

2. PLEDGE OF ALLEGIANCE
Kirk Stapp led the flag salute.

3. PUBLIC COMMENTS
Public Works Director Haislip Hayes gave an update regarding construction work on Old Mammoth Road.

4. STAFF PRESENTATIONS

4.1 Presentation to the Town Council and the Planning and Economic Development Commission providing an update on Phase 1 of The Parcel and a preview of Phase 2 draft plans.

Planning and Economic Development Commissioners Paul Chang and Jessica Kennedy were present for this item.

Town Council Minutes
May 25, 2022

Community and Economic Development Director Sandra Moberly, Project Manager Shellan Rodriguez, President and CEO of The Pacific Companies Caleb Roope, and Architect Mike Lehmberg outlined the information in the staff report. There was discussion among members of Council, the Commission, and staff.

The Mayor called a recess at 5:33 p.m. and the Council reconvened at 5:40 p.m.

5. POLICY MATTERS

5.1 Authorize the execution of a letter of commitment for a loan in the amount of $5,032,000 related to the construction of 148 units of affordable housing on The Parcel.

Community and Economic Development Director Sandra Moberly, Project Manager Shellan Rodriguez, and President and CEO of The Pacific Companies Caleb Roope outlined the information in the staff report. There was discussion among members of Council and staff.

Moved by Mayor Pro Tem John Wentworth
Seconded by Councilmember Kirk Stapp
Authorize the execution of letters of commitment for a loan in the amount of $5,032,000 related to the construction of 148 units of affordable housing on The Parcel with language establishing a date of expiration of December 31, 2023 to be drafted and approved by mutual consent of the parties including the Town's legal counsel.

For (3): Mayor Lynda Salcido, Mayor Pro Tem John Wentworth, and Councilmember Kirk Stapp
Absent (2): Councilmember Sarah Rea, and Councilmember Bill Sauser Carried (3 to 0)

6. ADJOURNMENT
The Council adjourned the meeting at 6:04 p.m.

Town Council Minutes
May 25, 2022

Jamie Gray, Town Clerk

RESOLUTION NO. 22-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

RE-AUTHORIZING THE TOWN COUNCIL TO MEET VIRUTALLY DURING THE COVID-19 PANDEMIC DECLARED EMERGENCY
WHEREAS, the Town of Mammoth Lakes supports transparency in government, and meetings of the Town Council and other legislative bodies of the Town are conducted in compliance with the Brown Act (Government Code Section 54950 et seq), so that members of the public may attend, observe, and participate; and WHEREAS, Government Code Section 54953(e) is a provision of the Brown Act establishing special rules that apply under specific circumstances to meetings of local government legislative bodies that are conducted remotely via teleconference; and
WHEREAS, using the special rules will facilitate continuing to conduct meetings remotely during the COVID-19 pandemic; and
WHEREAS, the Town Council does hereby find that allowing for conducting public meetings virtually will support social distancing and reduces the potential risk to the public, elected officials and employees to be infected by or to spread COVID-19; and
WHEREAS, a required condition for the use of the Section 54953(e) rules is the existence of a state of emergency declared by the Governor pursuant to Government Code Section 8625, proclaiming the existence of conditions of disaster or of extreme peril to the safety of persons and property within the state caused by conditions as described in Government Code Section 8558; and WHEREAS, an additional required condition is that state or local officials have imposed or recommended measures to promote social distancing, or that the legislative body meeting in person would present imminent risks to the health and safety of attendees; and
WHEREAS, the Governor of California declared a Statewide state of emergency due to the COVID-19 virus on Wednesday, March 4; and
WHEREAS, on March 15, 2020 the Mono County Health Officer declared a local health emergency, including finding “that there is an imminent and proximate threat to public health from the introduction of COVID-19 in Mono County;” and WHEREAS, the Mono County Director of Public Health has recently issued a memorandum recommending that social distancing be used as one means of reducing the spread of COVID-19; and
WHEREAS, on October 6, 2021, the Town Council adopted a resolution finding that pursuant to Government Code Section 54953(e), the legislative bodies of the

Resolution No. 22-

Town of Mammoth Lakes shall conduct their meetings without compliance with paragraph (3) of subdivision (b) of Government Code Section 54953, as authorized by subdivision (e) of Section 54953, and that such legislative bodies shall comply with the requirements to provide the public with access to the meetings as prescribed in paragraph (2) of subdivision (e) of Section 54953; WHEREAS, as a condition of extending the use of the provisions found in Section 54953(e), the Town Council must reconsider the circumstances of the state of emergency that exists in the Town of Mammoth Lakes, and the Town Council has done so; and
WHEREAS, emergency conditions continue to exist in the Town of Mammoth Lakes, as reflected by the ongoing state of emergency declared by the Governor; and
WHEREAS, requiring the meetings of the Town Council and other legislative bodies of the Town of Mammoth Lakes to be conducted entirely in person would create a risk to the health and safety of the members of the public who might attend, the members of the Town Council, Town staff, and other persons attending meetings; and
WHEREAS, the Town of Mammoth Lakes continues to comply with the requirements of Section 54953(e) to ensure public access to meetings of Town legislative bodies, including by providing notice and posting meeting agendas, allowing members of the public to access the meeting and provide comments via an Internet-based service option, and providing an opportunity for the public to address legislative bodies and offer comment in real time.

NOW, THEREFORE, BE IT RESOLVED that the recitals set forth above are true and correct and are incorporated into this resolution by this reference; and IT IS FURTHER RESOLVED that the Town Council of the Town of Mammoth Lakes hereby declares that a State and County emergency continues to exist due to the existence or threatened existence of conditions of disaster or of extreme peril to the safety of persons and property within the Town of Mammoth Lakes due to the COVID-19 virus; and
IT IS FURTHER RESOLVED that the Mono County Director of Public Health has issued a memorandum recommending the continued use of social distancing as a means to reduce the spread of COVID-19, and that the COVID-19 state of emergency impacts the ability of the Town Council to safely meet in person; and IT IS FURTHER RESOLVED that the Mammoth Lakes Town Council finds the use of virtual meetings, as provided for under AB 361 as approved by the State Legislature and signed by the Governor, continues to be a prudent and safe means to conduct the Town’s business respecting the recommendation to use social distancing as a precaution to reduce the spread of COVID-19; and IT IS FURTHER RESOLVED that the Town staff and legislative bodies are hereby authorized and directed to continue taking all actions necessary to carry out the

Resolution No. 22-

intent and purpose of this Resolution including conducting open and public meetings in accordance with Government Code section 54953(e) and other applicable provisions of the Brown Act; and
IT IS FURTHER RESOLVED that this Resolution shall take effect immediately upon its adoption and shall be effective until the earlier of (i) July 1, 2022, or such time the Town Council adopts a subsequent resolution in accordance with Government Code section 54953(e)(3) to extend the time during which the legislative bodies of the Town of Mammoth Lakes may continue to teleconference without compliance with paragraph (3) of subdivision (b) of section 54953.

APPROVED AND ADOPTED THIS 1st day of June 2022.
________________________________
LYNDA SALCIDO, Mayor
ATTEST:
________________________________
JAMIE GRAY, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Award the bid for publication of legal notices for fiscal year 2022-23 to The Sheet.

Council Meeting Date: 6/1/2022
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Award the bid for publication of legal notices for fiscal year 2022-23 to The Sheet.

Summary: Public Contracts Code Section 20169 stipulates that, “Annually before the beginning of the fiscal year, in cities where there is more than one newspaper of general circulation printed and published, the legislative body shall publish a notice inviting bids and contract for the publication of legal notices required to be published in such a newspaper. The contract shall include the printing and publishing of all such legal notices during the fiscal year. If there is only one such newspaper, the legislative body may contract with it without advertising for bids.” As there are presently two adjudicated newspapers of general circulation for the Town of Mammoth Lakes, a notice inviting bids was published on May 13 and May 20, 2022. A sealed bid was received from The Sheet. The bid is attached.

The contract will be valid from July 1, 2022 to June 30, 2023.

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution Initiating the Proceedings to Levy Assessment, Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-1(Juniper Ridge) for Fiscal Year 2022/23, and Resolution Approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

Meeting Date: June 1, 2022
Prepared by: Sierra Shultz, Deputy Airport Manager
RECOMMENDATION:

Staff recommends that Town Council adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-1 (Juniper Ridge) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

BACKGROUND:

Each year at this time, the assessment against properties within Assessment District 93-1 (Juniper Ridge) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the upcoming fiscal year. The Landscaping and Lighting Act of 1972, under which the district was formed, requires that a new Engineer’s Report be prepared and a public meeting and/or public hearing be held each year to determine and levy the annual assessments.

ANALYSIS:

For the summer of 2022, there are no large-scale projects or major maintenance planned but annual landscaping maintenance is planned. Staff reviewed the condition of the district and considered appropriate maintenance improvements and accruals needed for such improvements. At this time, staff recommends that the maximum levy of $48,000 ($1,200 per lot) be assessed for Fiscal Year 2022/23.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes detail for all Financial Considerations.

In summary, the total district assessment is $48,000 for the 2022/23 fiscal year.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2022/23 Engineer’s Report For:

Juniper Ridge Assessment District 93-1
May 2022

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ........................................................... 2

2.2 Description of Improvements ................................................................................... 2

2.3 Description of Maintenance ...................................................................................... 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ........................................................................................................... 3

3.2 Definitions of Budget Items ....................................................................................... 4

4. METHOD OF ASSESSMENT .............................................................................................. 5

4.1 Method of Assessment Spread ................................................................................. 5

4.2 Time and Manner of Collecting Assessments ........................................................... 5

5. APPENDICES ................................................................................................................... 6

5.1 Appendix A – Assessment Diagram ........................................................................... 7

5.2 Appendix B – Assessment Roll .................................................................................. 8

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established Assessment District 93-1 (Juniper Ridge) (the “District”) in 1993 pursuant to the Landscaping and Lighting Act of 1972; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2022/23; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed and an estimate of the costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $73,700.00
Less: Town Contribution for Snow Removal (25,000.00)
Add: Snow Management Reserve 0.00
Less: Surplus Funds Levy Credit (700.00)
Balance to Assessment $48,000.00
Fiscal Year 2022/23 Maximum Assessment Rate Per Lot $1,200.00 Fiscal Year 2022/23 Actual Assessment Rate Per Lot $1,200.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 2

2. PLANS AND SPECIFICATIONS
The District provides and ensures the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public right-of-way and dedicated easements within the boundaries of the District.

2.1 Description of the Boundaries of the District
The District is located within the Town. The District is described generally as east of Lake Mary Road and consisting of the residential parcels on Juniper Road and Juniper Court.

2.2 Description of Improvements
The improvements and other items maintained under the District are depicted in the Juniper Ridge Street Improvement Plans for Tract No. 36-168 on file in the office of the Town Engineer. Generally, the improvements consist of the existing public streets accessing the subdivision (Juniper Road and Juniper Court, roadway landscaping, ornamental street lighting, street name and traffic signs, snow stakes along the streets, and the decorative walls opposite of and at the entrance to this subdivision on Lake Mary Road). The juniper trees are a natural feature of the area and for preservation purposes, would be those located within the public rights-of-way.

2.3 Description of Maintenance
Maintenance of the existing improvements and facilities includes normal upkeep and repair but does not include pavement, curb, crib wall, and drainage maintenance during the summer months. The Town Public Work Maintenance Division, as part of its routine summer maintenance program, presently accomplishes the latter. Snow removal and storage is included as a District function for purposes of maintaining the public streets in a safe condition for traffic during the winter season. The prescribed minimum levels of public service are the same as those provided elsewhere throughout the Town.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and estimates the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2022/23 Costs
Annual Maintenance
Snow Management $45,000.00
Landscaping Maintenance 21,000.00
Lighting Maintenance 200.00
Ornamental Structures 0.00
Subtotal Annual Maintenance Costs $66,200.00
Major Maintenance Costs
Landscape Improvements $0.00
Subtotal Major Maintenance Costs $0.00
Administration Costs
Personnel/Overhead/Consultant $7,500.00
Subtotal Administration Costs $7,500.00
Total District Budget $73,700.00
Less: Town Contribution for Snow Removal ($25,000.00)
Add: Snow Management Reserve 0.00
District Property Owner Participation $48,700.00
Less: Surplus Funds Levy Credit ($700.00)
Fiscal Year 2022/23 District Assessment $48,000.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements. The annual snow management budget is based upon a 200-inch snow year.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Lighting Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain streetlights within the District.

Ornamental Structures: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain and repair ornamental structures within the District.

Landscape Improvements: A one-time expense for a large scale landscaping project within the District.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant/Administration: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the County tax roll, as well as County collection fees each year, along with responding to any public inquiries.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 5

4. METHOD OF ASSESSMENT

4.1 Method of Assessment Spread
The total assessment for Fiscal Year 2022/23 shall be levied against each assessable parcel within the District according to benefit received. Exempt, or non-assessable parcels, include all public streets and easements, public rights-of-ways, public agency-owned properties and easements, and all federally owned properties. Within the District there are a total of 39 parcels, two of which are exempt from assessments.

The remaining parcels are single-family residential lots, created by Tract Map No. 36-168. One parcel includes three lots and another parcel spans across two lots, due to County reconfiguration of the parcels.

In total, there are 40 residential lots. The net total assessment is divided equally amongst the 40 residential lots on the basis that each lot benefits equally from the maintained public improvements.

The assessment for Fiscal Year 2022/23 is $1,200.00 per residential lot.

4.2 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 6

5. APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 7

5.1 Appendix A – Assessment Diagram
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

ct~
C
C
(‘I
CD
-t
t.i1

THE TOWN OF MAMMOTH LAKES
J)
-~

ASSESSMENT DIAGRAM
ASSESSMENT DISTRICT 93—i
The assessineril nurnbec Cor en~I
lot or parcel with the DisL~j
is as asa~gned by the Coimty
Mono A85e5~ø~~ Ott Ice and
uhown within the circle on tht
d i a cj r a in.
(JUNIPERRIDGE) The boundary of the Dlstric~:
is as sliow,i by tile dark I inc
on kite di agrain.

13 Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Juniper Ridge Assessment District 93-1 8

5.2 Appendix B – Assessment Roll
A listing of assessor’s parcels assessed within the District for Fiscal Year 2022/23, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following page. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

Town of Mammoth Lakes
Assessment District 93-1
Juniper Ridge
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Number of Lots
FY 2022/23 Maximum
Assessment
032-150-004-000 1 $1,200.00 $1,200.00
032-150-005-000 1 1,200.00 1,200.00
032-150-006-000 1 1,200.00 1,200.00
032-150-007-000 1 1,200.00 1,200.00
032-150-008-000 1 1,200.00 1,200.00
032-150-009-000 1 1,200.00 1,200.00
032-150-010-000 1 1,200.00 1,200.00
032-150-011-000 1 1,200.00 1,200.00
032-150-012-000 1 1,200.00 1,200.00
032-150-013-000 1 1,200.00 1,200.00
032-150-014-000 1 1,200.00 1,200.00
032-150-015-000 1 1,200.00 1,200.00
032-150-016-000 1 1,200.00 1,200.00
032-150-017-000 1 1,200.00 1,200.00
032-150-018-000 1 1,200.00 1,200.00
032-150-019-000 1 1,200.00 1,200.00
032-150-020-000 1 1,200.00 1,200.00
032-150-023-000 1 1,200.00 1,200.00
032-150-024-000 1 1,200.00 1,200.00
032-150-025-000 1 1,200.00 1,200.00
032-150-026-000 1 1,200.00 1,200.00
032-150-027-000 1 1,200.00 1,200.00
032-150-028-000 1 1,200.00 1,200.00
032-150-029-000 1 1,200.00 1,200.00
032-150-030-000 1 1,200.00 1,200.00
032-150-031-000 1 1,200.00 1,200.00
032-150-032-000 1 1,200.00 1,200.00
032-150-033-000 1 1,200.00 1,200.00
032-150-034-000 1 1,200.00 1,200.00
032-150-035-000 1 1,200.00 1,200.00
032-150-036-000 1 1,200.00 1,200.00
032-150-037-000 1 1,200.00 1,200.00
032-150-038-000 1 1,200.00 1,200.00
032-150-039-000 1 1,200.00 1,200.00
032-150-040-000 1 1,200.00 1,200.00
032-150-043-000 3 3,600.00 3,600.00
032-150-044-000 2 2,400.00 2,400.00
37 Accounts 40 $48,000.00 $48,000.00
(1) Slight variances may occur due to rounding
FY 2022/23 Actual
Assessment (1)

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2022/23
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council previously completed its proceedings in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (the “Act”) to establish the Town’s Assessment District 93-1 (Juniper Ridge) (the “Assessment District”); and WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Assessment District, and the preparation and filing of an annual report.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. Annual Report: The Town Council hereby orders NBS to prepare and file with the Town Clerk the annual report concerning the levy and collection of assessments within the Assessment District for the fiscal year commencing July 1, 2022 and ending June 30, 2023.

2. New Improvements or Changes to Existing Improvements: There are no changes to existing improvements nor are there any items being added to the list of improvements previously approved at the formation of the Assessment District.

PASSED, APPROVED, AND ADOPTED this 1st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA,

DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE)
FOR FISCAL YEAR 2022/23
The Town Council (the “Council”) of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Council previously completed its proceedings in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (the “Act”) to establish the Town’s Assessment District 93-1 (Juniper Ridge) (the “Assessment District”); and WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Assessment District, and the preparation and filing of an Annual Report.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. Intention: The Council hereby declares its intention to levy and collect assessments within the Assessment District to pay the costs of the improvements for the fiscal year commencing July 1, 2022 and ending June 30, 2023. The Council finds that the public’s best interest requires such action.

2. Improvements: The Improvements include, but are not limited to: turf, shrubs, plants and trees, landscaping, irrigation and drainage systems, graffiti removal, and associated appurtenances within the public right-of-ways or specific easements. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

3. Assessment District Boundaries: The boundaries of the Assessment District are as shown by the assessment diagram filed in the offices of the Town Clerk, which map is made a part hereof by reference.

4. Annual Report: Reference is made to the Annual Report prepared by NBS, on file with the Clerk, for a full and detailed description of the improvements, the boundaries of the Assessment District and the zones therein, and the proposed assessments upon assessable lots and parcels of land within the Assessment District.

5. Notice of Public Hearing: The Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with Section 22629 of the Act.

All objections to the assessment, if any, will be considered by the Council. The Public Hearing will be held on Wednesday July 6, 2022 at 4:00 pm or as soon thereafter as is

feasible in the Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Council further orders the Clerk to publish notice of this resolution in accordance with Section 22626 of the Act.

6. Increase of Assessment: The maximum assessment is not proposed to increase from the previous year above that previously approved by the property owners (as “increased assessment” is defined in Section 54954.6 of the Government Code).

PASSED, APPROVED, AND ADOPTED this 1
st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA, APPROVING THE ANNUAL REPORT FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2022/23
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council previously completed its proceedings in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (the “Act”) to establish the Town’s Assessment District 93-1 (Juniper Ridge) (the “Assessment District”); and WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Assessment District, and the preparation and filing of the Fiscal Year 2022/23 Annual Report (the “Report”); and
WHEREAS, the Town Council has, by previous resolution, ordered NBS to prepare and file such Report; and
WHEREAS, NBS has prepared and filed such Report with the Town Clerk.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. Approval of Report: The Town Council hereby approves the Report concerning the levy of assessments as submitted by NBS for the fiscal year commencing July 1, 2022 and ending June 30, 2023.

PASSED, APPROVED, AND ADOPTED this 1st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-4 (The Bluffs) Maintenance District No.1 for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

Meeting Date: June 1, 2022
Prepared by: Sierra Shultz, Deputy Airport Manager
RECOMMENDATION:

Staff recommends that Town Council adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-4 Zone 1 (The Bluffs) Maintenance District No. 1 for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

BACKGROUND:

Each year at this time, the assessments against properties within Assessment District 93-4, Zone 1 (The Bluffs) Maintenance District No. 1 must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the coming fiscal year. The Improvement Act of 1911, under which the District was formed, requires a Resolution determining the assessment amount to be levied. This agenda item recommends adoption of a resolution approving the annual report in accordance with the Benefit Assessment Act of 1982 and the Improvement Act of 1911.

ANALYSIS:

In Fiscal Year 2021/22, there were no maintenance projects done in the Bluffs since everything was previously repaired and maintained. The Town has considered a long-term pavement management program for the Bluffs and has a slurry seal project planned for summer of 2022. The Town has determined that due to current fund balances and longterm needs, it is recommended that a levy of $165,900.00 be assessed in Fiscal Year 2022/23. The maximum assessment rate per lot is $2,100.00 and the assessment being recommended is $2,100.00 per lot, in order to reach an adequate fund balance for annual maintenance and long-term reserve requirements. A public hearing will be held to ensure the public has the opportunity to comment.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes detail for all Financial Considerations.

In summary, the total district assessment is $165,900 for the 2022/23 fiscal year.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2022/23 Engineer’s Report For:

Assessment District 93-4, Zone 1 (The Bluffs)
Maintenance District No. 1
May 2022

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs)

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ........................................................... 2

2.2 Description of Improvements and Services .............................................................. 2

2.3 Description of Maintenance ...................................................................................... 2

3. ESTIMATED COSTS .......................................................................................................... 4

3.1 District Budget ........................................................................................................... 4

3.2 Definitions of Budget Items ....................................................................................... 5

4. METHOD OF ASSESSMENT .............................................................................................. 6

4.1 Method of Assessment Spread ................................................................................. 6

4.2 Time and Manner of Collecting Assessments ........................................................... 6

5. APPENDICES ................................................................................................................... 7

5.1 Appendix A – Assessment Diagram ........................................................................... 8

5.2 Appendix B – Assessment Roll .................................................................................. 9

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No. 1 (the “District”) in 1993 pursuant to the Improvement Act of 1911; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2022/23; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed and an estimate of the costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $292,695.00
Add: Snow Management Reserve 0.00
Less: Town Contribution for Snow Removal (24,000.00)
Less: Surplus Funds Levy Credit (102,795.00)
Balance to Assessment $165,900.00
Fiscal Year 2022/23 Maximum Assessment Rate Per Lot $2,100.00 Fiscal Year 2022/23 Actual Assessment Rate Per Lot $2,100.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 2

2. PLANS AND SPECIFICATIONS

2.1 Description of the Boundaries of the District
The District is located within the Town’s boundaries. The District is described generally as east of Old Mammoth Road and consisting of the residential parcels on Pine Street, Fir Street, and LeVerne Street.

2.2 Description of Improvements and Services
The following are the improvements authorized for construction within Zone 1 of the District, but not necessarily maintained by the District:
 Roadway, drainage, sewer, power, streetlight, telephone, television cable, and gas line improvements on Benz Way, Fir Street, LeVerne Street, and Pine Street. Offsite road rehabilitation work is also included on Old Mammoth Road from Engineer’s Station 12+00 to LeVerne Street, as well as offsite construction on Fir Street and LeVerne Street from Old Mammoth Road to the project.

2.3 Description of Maintenance
The following improvements are to be maintained entirely by the District.

Within the boundaries of the District, and on LeVerne Street from Old Mammoth Road to the west boundary of the District, and on Fir Street from Old Mammoth Road to the west boundary of the District:
 Roadways and Roadway related improvements included but not limited to paving, road shoulders, snow stakes, traffic and street signs, and earth fills appurtenant to the roadway construction and erosion protection.
 Power and maintenance costs for the streetlights at the intersection of Old Mammoth Road and LeVerne Street and Old Mammoth Road and Fir Street (streetlight at Old Mammoth Road and Red Fir to be maintained by the Town.
 Drainage improvements including swales, drywells, culverts, and inlet structures.  The responsibility for raising to new grade, utility, manhole, and monument covers within the roadway at such time as the roadway grade is changes. With the exception of the monument well covers, such utility and manhole covers, remain the property of the utility company for which they were constructed.
 Snow removal and storage at the level prescribed by and to the specifications of the Town’s Public Works Department.

Old Mammoth Road, from the westerly intersection with Red Fir to LeVerne Street.  Snow removal and storage at the level prescribed by and to the specifications of the Town’s Public Works Department.

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 3 The following improvements are to have maintenance shared by the District and the Town:
 Old Mammoth Road, from the westerly intersection with Red Fir to the southerly end of pavement (snow closure gate).
 Roadways and Roadway related improvements included but not limited to paving, road shoulders, snow stakes, traffic and street signs, earth fills appurtenant to the roadway construction and erosion protection.
 Drainage improvements including swales, drywells, culverts, and inlet structures.  The responsibility for raising to new grade, utility, manhole, and monument covers within the roadway at such time as the roadway grade changes. With the exception of the monument well covers, such utility and manhole covers, remain the property of the utility company for which they were constructed.

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 4

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and estimates the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2022/23 Costs
Annual Maintenance
Snow Management $42,000.00
Striping 0.00
Incidentals 0.00
Street Maintenance 0.00
Subtotal Annual Maintenance Costs $42,000.00
CIP Accumulation $244,595.00
Administration Costs:

Personnel/Overhead/Consultant $6,100.00
Subtotal Administration Costs $6,100.00
Total District Budget $292,695.00
Add: Snow Management Reserve $0.00
Less: Town Contribution for Snow Removal (24,000.00)
District Property Owner Participation and Reserves $268,695.00 Less: Surplus Funds Levy Credit ($102,795.00)
Fiscal Year 2022/23 District Assessment $165,900.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 5

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements. The annual snow management budget is based upon a 200-inch snow year.

Striping: Includes expenses of any kind of device or material that is used on a road surface in order to convey official information.

Incidentals: Includes expenses such as engineering and attorney fees, printing, advertising, superintendent fees, investigation and report fees, and other associated fees defined in Section 5024 of the Improvement Act of 1911.

Street Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain the street improvements, including the power of streetlights, annual asphalt repair, striping of the road, maintenance of road signs, maintenance of retaining walls, maintenance of guard rails, and sweeping, as necessary. A slurry seal project is planned for the summer of 2022.

CIP Accumulation: Capital Improvement Program Accumulation includes the cost to provide periodic asphalt fog seal, slurry seal, and replacement. Fog seals and slurry seals typically alternate and occur every three years. Asphalt replacement typically occurs every 20 years or so.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant/Administration: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual report, resolutions and placing the assessment amounts onto the County tax roll each year, County collection fees, along with responding to any public inquiries.

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 6

4. METHOD OF ASSESSMENT

4.1 Method of Assessment Spread
The total assessment for Fiscal Year 2022/23 shall be levied against each assessable parcel within the District according to the special benefit received. Exempt, or non-assessable parcels, include all public streets and easements, public rights-of-ways, public agency-owned properties and easements, and all federally owned properties. Within the District, there are a total of 80 parcels, two of which are exempt from assessments, as specified in the Final Engineer’s Report dated July 2, 2014. The remaining parcels are single-family residential lots that benefit from the improvements. Some parcels span across multiple lots.

On the basis that each lot benefits equally from the maintained public improvements, the net total assessment is divided equally amount the 79 residential lots.

The assessment for Fiscal Year 2022/23 is $2,100.00 per residential lot.

4.2 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 7

5. APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 8

5.1 Appendix A – Assessment Diagram
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

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16

Town of Mammoth Lakes
Fiscal Year 2022/23 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 9

5.2 Appendix B – Assessment Roll
A listing of assessor’s parcels assessed within the District for Fiscal Year 2022/23, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

Town of Mammoth Lakes
Assessment District 94-3, Zone 1 Maintenance District No. 1 The Bluffs
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Lots
FY 2022/23 Maximum
Assessment
FY 2022/23 Annual
Assessment (1)
022-300-049-000 1 $2,100.00 $2,100.00
022-300-050-000 1 2,100.00 2,100.00
022-300-051-000 1 2,100.00 2,100.00
022-300-052-000 1 2,100.00 2,100.00
022-300-053-000 1 2,100.00 2,100.00
022-300-054-000 1 2,100.00 2,100.00
022-300-057-000 1 2,100.00 2,100.00
022-300-058-000 1 2,100.00 2,100.00
022-300-059-000 1 2,100.00 2,100.00
022-300-060-000 1 2,100.00 2,100.00
022-300-061-000 1 2,100.00 2,100.00
022-300-062-000 1 2,100.00 2,100.00
022-300-063-000 1 2,100.00 2,100.00
022-300-064-000 1 2,100.00 2,100.00
022-300-065-000 1 2,100.00 2,100.00
022-300-066-000 1 2,100.00 2,100.00
022-300-067-000 1 2,100.00 2,100.00
022-300-069-000 2 4,200.00 4,200.00
022-381-021-000 1 2,100.00 2,100.00
022-381-022-000 1 2,100.00 2,100.00
022-381-023-000 1 2,100.00 2,100.00
022-381-024-000 1 2,100.00 2,100.00
022-381-025-000 1 2,100.00 2,100.00
022-381-026-000 1 2,100.00 2,100.00
022-381-027-000 1 2,100.00 2,100.00
022-381-030-000 1.5 3,150.00 3,150.00
022-381-031-000 1.5 3,150.00 3,150.00
022-382-004-000 1 2,100.00 2,100.00
022-382-030-000 1 2,100.00 2,100.00
022-382-031-000 1 2,100.00 2,100.00
022-382-032-000 1 2,100.00 2,100.00
022-382-033-000 1 2,100.00 2,100.00
022-382-034-000 1 2,100.00 2,100.00
022-382-035-000 1 2,100.00 2,100.00
022-382-036-000 1 2,100.00 2,100.00
022-382-037-000 1 2,100.00 2,100.00
022-382-039-000 1 2,100.00 2,100.00
022-382-040-000 1 2,100.00 2,100.00
022-382-041-000 1 2,100.00 2,100.00
022-382-042-000 1 2,100.00 2,100.00
022-382-043-000 1 2,100.00 2,100.00

Town of Mammoth Lakes
Assessment District 94-3, Zone 1 Maintenance District No. 1 The Bluffs
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Lots
FY 2022/23 Maximum
Assessment
FY 2022/23 Annual
Assessment (1)
022-382-044-000 1 2,100.00 2,100.00
022-382-045-000 1 2,100.00 2,100.00
022-382-046-000 1 2,100.00 2,100.00
022-382-047-000 1 2,100.00 2,100.00
022-382-048-000 1 2,100.00 2,100.00
022-382-049-000 1 2,100.00 2,100.00
022-382-050-000 1 2,100.00 2,100.00
022-382-051-000 1 2,100.00 2,100.00
022-382-053-000 1 2,100.00 2,100.00
022-382-054-000 1 2,100.00 2,100.00
022-392-010-000 1 2,100.00 2,100.00
022-392-011-000 1 2,100.00 2,100.00
022-392-013-000 1 2,100.00 2,100.00
022-392-014-000 1 2,100.00 2,100.00
022-392-015-000 1 2,100.00 2,100.00
022-392-016-000 1 2,100.00 2,100.00
022-393-012-000 1 2,100.00 2,100.00
022-393-013-000 1 2,100.00 2,100.00
022-393-014-000 1 2,100.00 2,100.00
022-393-041-000 1 2,100.00 2,100.00
022-393-042-000 1 2,100.00 2,100.00
022-393-043-000 1 2,100.00 2,100.00
022-393-044-000 1 2,100.00 2,100.00
022-393-045-000 1 2,100.00 2,100.00
022-393-046-000 1 2,100.00 2,100.00
022-393-047-000 1 2,100.00 2,100.00
022-393-048-000 1 2,100.00 2,100.00
022-393-049-000 1 2,100.00 2,100.00
022-393-050-000 1 2,100.00 2,100.00
022-393-051-000 1 2,100.00 2,100.00
022-393-052-000 1 2,100.00 2,100.00
022-393-053-000 1 2,100.00 2,100.00
022-400-016-000 1 2,100.00 2,100.00
022-400-021-000 1 2,100.00 2,100.00
022-400-022-000 1 2,100.00 2,100.00
022-400-025-000 1 2,100.00 2,100.00
79 $165,900.00 $165,900.00
(1) Slight variances may occur due to rounding.

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT ASSESSMENT DISTRICT 93-4, ZONE 1(THE BLUFFS)-MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2022/23
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Improvement Act of 1911, Division 7 of the California Streets and Highways Code, (commencing with Section 5000) (the “Assessment Law”) did, by previous resolution, establish the Assessment District designated as: Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No. 1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2022 and ending June 30, 2023 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2022/23 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday July 6, 2022 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. The Report as presented, consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work;

(b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2022/23;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2022/23 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District;
(e) The Town’s Contribution will be applied to offset the cost of improvements for Fiscal Year 2022/23, resulting in $165,900 levy to the parcels in the Maintenance District.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Town Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 1
st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution of Intention to Levy and Collect Annual Assessments within the Benefit Assessment District 2002-01 (Old Mammoth Road) for the Fiscal Year 2022/23, approving Annual Report, and setting the time and place for the public hearing on July 6, 2022.

Meeting Date: June 1, 2022
Prepared by: Sierra Shultz, Deputy Airport Manager
RECOMMENDATION:

Staff recommends that Town Council adopt the Resolution of Intention to Levy and Collect Annual Assessments within Benefit Assessment District 2002-01 (Old Mammoth Road) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

BACKGROUND:

Each year at this time, the assessment against properties within Benefit Assessment District 2002-01 (Old Mammoth Road) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the coming fiscal year. The Benefit Assessment Act of 1982, under which the district was formed, requires that a new Engineer’s Report be prepared each year to determine and levy the annual assessments.

ANALYSIS:

In past years the Town, on behalf of the district, did minor landscaping improvements.

Staff plans to do a large-scale landscaping project in summer of 2022; therefore, the budget has been programmed accordingly. Throughout Fiscal Year 2021/22 staff reviewed the conditions of district facilities and considered appropriate maintenance improvements and necessary accruals. Staff recommends that the Town levy an assessment amount of $188,962.00 for Fiscal Year 2022/23 to preserve necessary funds for future projects and maintenance including snow removal expenses. The maximum allowed for the district assessment is $236,960.65. A public hearing is required under the code sections for which the assessment is governed.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes detail for all Financial Considerations.

In summary, the total district assessment is $188,962.00 for the 2022/23 fiscal year.

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Fiscal Year 2022/23 Engineer’s Report For:

Old Mammoth Road
Benefit Assessment District No. 2002- 1
May 2022

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ........................................................... 2

2.2 Description of Improvements and Services .............................................................. 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ........................................................................................................... 3

3.2 Definitions of Budget Items ....................................................................................... 4

4. METHOD OF ASSESSMENT .............................................................................................. 5

4.1 Statutory Considerations ........................................................................................... 5

4.2 Method of Assessment Spread ................................................................................. 6

4.3 Maximum Annual Assessment Increase ................................................................... 9

4.4 Time and Manner of Collecting Assessments ........................................................... 9

5. APPENDICES ................................................................................................................. 10

5.1 Appendix A – Assessment Diagram ......................................................................... 11

5.2 Appendix B – Assessment Roll ................................................................................ 12

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established the Old Mammoth Road Benefit Assessment District No. 2002-1 (the “District”) in 2002 pursuant to the Benefit Assessment Act of 1982; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2022/23; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed, and an estimate of the costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $913,207.00
Less: Town Contribution for General Benefit (270,000.00) Less: Surplus Funds Levy Credit (454,245.00)
Add: Snow Management Reserve 0.00
Add: Contingencies and Replacement Accruals 0.00
Less: Contribution from District Funds 0.00
Balance to Assessment $188,962.00
Total District Linear Front Footage 7,390.210
Fiscal Year 2022/23 Maximum Assessment per Linear Foot $32.06 Fiscal Year 2022/23 Assessment per Linear Foot $25.57

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 2

2. PLANS AND SPECIFICATIONS
The District provides and ensures the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public right-of-way and dedicated easements within the boundaries of the District.

2.1 Description of the Boundaries of the District
The District is located within the Town. The District boundaries are described as generally west of Sierra Park Road, south of Main Street (Highway 203), and along Old Mammoth Road to Mammoth Creek Park.

The District consists of 410 assessable parcels including a combination of residential (condominium units) and commercial properties located along Old Mammoth Road.

2.2 Description of Improvements and Services
The improvements include the installation, upgrade, construction, or reconstruction of irrigation and landscaping, street lighting, streets, sidewalks and driveways, curb and gutter, drainage facilities, and snowmelt tubing systems. The maintenance services include the operation, maintenance, and servicing of the improvements and appurtenant services including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of the improvements and services.

This annual report makes reference to the plans and specifications for the improvements, which are on file with the Town. The improvements within the District may include, but are not limited to: snow management, drainage, landscaping, curb, gutter and sidewalk repairs and maintenance. Services provided include all necessary services, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications section of this report are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and projects the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2022/23 Costs
Annual Maintenance Costs:

Snow Management $60,000.00
Summer Sidewalk Sweeping 500.00
Incidentals 500.00
Landscaping Maintenance 20,000.00
Light Maintenance 2,500.00
Banners 500.00
Curb, Gutter, Maintenance Repairs & Contingency 2,500.00 Subtotal Annual Maintenance Costs $86,500.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 813,507.00
Subtotal Major Maintenance Costs $813,507.00
Administration Costs:

Personnel/Overhead/Consultant $13,000.00
County Collection Fees 200.00
Subtotal Administration Costs $13,200.00
Total District Budget $913,207.00
Less: CIP Contribution ($240,000.00)
Less: Town Contribution for Snow Removal (30,000.00)
Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
District Property Owner Participation and Reserves ($270,000.00) Less: Surplus Funds Levy Credit ($454,245.00)
Fiscal Year 2022/23 District Assessment $188,962.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements and sidewalk snowmelt expenses. The annual snow management budget is based upon a 200-inch snow year.

Summer Sidewalk Sweeping: Includes sweeping of the sidewalk improvements during the summer months.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Curb, Gutter, Sidewalk Repairs & Contingency: Includes the scheduled repair and rebuilding of pumps and motors in addition to items that are generally unforeseen and not normally included in the yearly maintenance contract costs. This may include repair of damaged equipment due to vandalism, storms, etc.

Also included may be planned upgrades that provide a direct benefit to the District.

Light Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain streetlights within the District.

Banners: Includes the installation and maintenance of banners on streetlights within the District.

Landscape Improvements: A one-time expense for a project that includes the installation of pavers, planter boxes, and plants. Project also includes improvements to the entire irrigation system to meet current water usage allowances.

Sidewalk Improvements: A one-time expense project however, there are no large-scale sidewalk projects planned for Fiscal Year 2022/23.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries. This item also includes County collection fees.

3.2.3 CURB/GUTTER/SIDEWALK AND SNOW MANAGEMENT AND RESERVES Includes the amount necessary to provide the revenue needed to provide for a full year of District snow removal costs. The operating reserve will also include amounts needed to provide for District repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement, or renovation of District improvements due to snow management activities, weather, vandalism, etc.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 5

4. METHOD OF ASSESSMENT

4.1 Statutory Considerations
Proposition 218, the “Right to Vote on Taxes Act” was approved by California voters in 1996, which added Articles XIIIC and XIIID to the California State Constitution. The primary results of Proposition 218 were stricter definitions of assessments, special taxes, fees, and charges, and a general mandate for some type of voter approval for any new or increased tax, assessment, or property-related fee. The Proposition 218 Omnibus Implementation Act (the “Implementation Act”) was approved July 1, 1997. The Implementation Act provided for procedures throughout the notice, protest and hearing process.

4.1.1 GENERAL BENEFIT
Proposition 218 requires that any local agency proposing to increase or impose a special assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that the property owners are not charged with an assessment that pays for general benefits. Thus, a local agency carrying out projects or services that provide both special and general benefits may levy an assessment to pay for the special benefits but must acquire separate funding to pay for those general benefits.

The District provides snow management services along Old Mammoth Road, which is an arterial/collector street. The snow management services provide a portion of general benefit to both properties and the public at large. So that properties within the District boundaries do not pay for the general benefit of the snow management services, the Town contributes approximately one-half of the annual snow management budget to the total annual District budget.

4.1.2 SPECIAL BENEFIT
Pursuant to Proposition 218, or more specifically Article XIIID, Section 2(i) “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.”
All parcels that have special benefit conferred upon them as a result of the improvements, services and activities provided shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the improvements, services and activities.

In accordance with Article XIIID Section 4(a) “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public easements, and rights-of-ways.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 6 The maintenance and operation of improvements and services, more fully described in the Plans and Specifications section of this report, are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
 allowing individual parcels to be developed and used to their fullest extent by ensuring adequate snow management, drainage, and sidewalk sweeping which is essential to the use, preservation, and protection of those properties, and
 improving the livability, appearance, and desirability for properties within the boundaries, through landscaping of the District, and
 providing for safe vehicular and pedestrian access through proper snow management, drainage, streetlighting, and sidewalk maintenance for properties within the District, and  ensuring that the improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District.

The above-mentioned items contribute to a specific enhancement of the properties within the District.

Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.

4.2 Method of Assessment Spread
There are 410 assessed parcels within the District. Due to the linear nature of the maintenance and operation of the improvements, parcels within the District are deemed to receive proportional special benefit from the maintenance and operation of the improvements, based on their assigned linear frontage to Old Mammoth Road. The assessment is spread to each parcel within the District as follows for Fiscal Year 2022/23:

Description Amount/Rate
Total District Linear Feet 7,390.21
Maximum Maintenance Assessment Per Linear Foot (1) $32.06 Total Maximum District Assessment (2) $236,960.65
Estimated Maintenance Assessment Per Linear Foot $25.57 Total Estimated District Assessment (2) $188,962.00
(1) The maximum maintenance assessment per linear foot is subject to a 2% increase per year. (2) Does not include rounding adjustments for tax roll purposes.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 7 The following table provides the maximum assessment per linear foot for the District for the past five fiscal years:

Fiscal Year
Total Maximum
Assessment (1)
Total
Linear Feet
Maximum
Assessment
Per Linear Foot (1)
2018/19 $218,898.02 7,390.210 $29.62
2019/20 223,258.24 7,390.210 30.21
2020/21 227,690.69 7,390.210 30.81
2021/22 232,274.30 7,390.210 31.43
2022/23 239,960.65 7,390.210 32.06
(1) Differences due to rounding adjustments for purposes of this report.

4.2.1 CONDOMINIUM ASSESSMENT:

Condominiums receive an equal share of the linear footage assigned to the building and thus receive a per unit assessment. The following table provides the Fiscal Year 2022/23 maximum annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2022/23
Maximum
Assessment Per
Linear Foot
FY 2022/23
Total
Maximum
Assessment (1)
FY 2022/23
Maximum
Assessment
Per Unit (1)
Sierra Manor 148 713.922 $32.06 $22,891.29 $154.67
Sierra Park Villas 100 448.770 32.06 14,389.42 143.89
Sherwin Villas 70 304.598 32.06 9,766.67 139.52
Meridian Commons 10 97.400 32.06 3,123.05 312.30
Sherwin Plaza III 10 117.900 32.06 3,780.36 378.04
Plaza at
Mammoth Lakes 11 262.020 32.06 8,401.44 763.77
Sherwin Professional
Plaza 12 199.920 32.06 6,410.26 534.19
Five-Forty 15 90.120 32.06 2,889.62 192.64
Totals: 376 2,234.650 $71,652.11
(1) Differences due to rounding adjustments for purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 8 The following table provides the Fiscal Year 2022/23 proposed annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2022/23
Assessment Per
Linear Foot
FY 2022/23
Total
Assessment (1)
FY 2022/23
Assessment
Per Unit (1)
Sierra Manor 148 713.922 $25.57 $18,254.44 $123.34
Sierra Park Villas 100 448.770 25.57 11,474.70 114.75
Sherwin Villas 70 304.598 25.57 7,788.34 111.26
Meridian Commons 10 97.400 25.57 2,490.44 249.04
Sherwin Plaza III 10 117.900 25.57 3,014.61 301.46
Plaza at
Mammoth Lakes 11 262.020 25.57 6,699.65 609.06
Sherwin Professional
Plaza 12 199.920 25.57 5,111.80 425.98
Five-Forty 15 90.120 25.57 2,304.30 153.62
Total: 376 2,234.650 $57,138.28
(1) Differences due to rounding adjustments for purposes of this report.

4.2.2 NON-CONDOMINIUM PARCEL ASSESSMENTS:

Non-condominium properties have the following Fiscal Year 2022/23 maximum annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2022/23 Maximum
Assessment Per
Linear Foot
FY 2022/23 Maximum
Total Assessment (1)
34 5,155.560 $32.06 $165,308.53
(1) Differences due to rounding adjustments for purposes of this report.

Non-condominium properties have the following Fiscal Year 2022/23 proposed annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2022/23 Assessment
Per Linear Foot
FY 2022/23
Total Assessment (1)
34 5,155.560 $25.57 $131,823.40
(1) Differences due to rounding adjustments for purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 9

4.3 Maximum Annual Assessment Increase
The Fiscal Year 2002/03 maintenance assessment rate set the initial maximum assessment rate for the first three fiscal years of the District. Beginning Fiscal Year 2005/06, the maximum annual assessment rate shall increase 2% over the previous year’s maximum annual assessment rate. Regardless of the assessment amount actually levied each year (assessments may be levied at less than the maximum assessment rate), the maximum allowable assessment rate will increase. Any increase in the actual amount of the assessment levied, as long as it does not exceed the maximum allowable assessment for that fiscal year, will not be considered an increase of the assessment as defined by Proposition 218.

4.4 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 10

5. APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 11

5.1 Appendix A – Assessment Diagram
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 12

5.2 Appendix B – Assessment Roll
A listing of assessor’s parcels assessed within the District for Fiscal Year 2022/23, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-120-010-000 186.20 Not Applicable $4,760.86
035-120-012-000 347.31 Not Applicable 8,880.44
035-120-016-000 119.98 Not Applicable 3,067.66
035-140-008-000 71.59 Not Applicable 1,830.50
035-140-009-000 84.87 Not Applicable 2,170.06
035-140-017-000 116.03 Not Applicable 2,966.78
035-140-018-000 316.75 Not Applicable 8,099.04
035-170-002-000 100.00 Not Applicable 2,556.92
035-170-003-000 118.86 Not Applicable 3,039.14
035-170-025-000 100.00 Not Applicable 2,556.92
035-171-001-000 16.66 Sherwin Professional Plaza 425.98 035-171-002-000 16.66 Sherwin Professional Plaza 425.98 035-171-003-000 16.66 Sherwin Professional Plaza 425.98 035-171-004-000 16.66 Sherwin Professional Plaza 425.98 035-171-005-000 16.66 Sherwin Professional Plaza 425.98 035-171-006-000 16.66 Sherwin Professional Plaza 425.98 035-171-007-000 16.66 Sherwin Professional Plaza 425.98 035-171-008-000 16.66 Sherwin Professional Plaza 425.98 035-171-009-000 16.66 Sherwin Professional Plaza 425.98 035-171-010-000 16.66 Sherwin Professional Plaza 425.98 035-171-011-000 16.66 Sherwin Professional Plaza 425.98 035-171-012-000 16.66 Sherwin Professional Plaza 425.98 035-172-001-000 11.79 Sherwin Plaza III 301.46
035-172-002-000 11.79 Sherwin Plaza III 301.46
035-172-003-000 11.79 Sherwin Plaza III 301.46
035-172-004-000 11.79 Sherwin Plaza III 301.46
035-172-005-000 11.79 Sherwin Plaza III 301.46
035-172-006-000 11.79 Sherwin Plaza III 301.46
035-172-007-000 11.79 Sherwin Plaza III 301.46
035-172-008-000 11.79 Sherwin Plaza III 301.46
035-172-009-000 11.79 Sherwin Plaza III 301.46
035-172-010-000 11.79 Sherwin Plaza III 301.46
035-180-012-000 165.65 Not Applicable 4,235.54
035-181-001-000 4.82 Sierra Manor #1 123.34
035-181-002-000 4.82 Sierra Manor #1 123.34
035-181-003-000 4.82 Sierra Manor #1 123.34
035-181-004-000 4.82 Sierra Manor #1 123.34
035-181-005-000 4.82 Sierra Manor #1 123.34
035-181-006-000 4.82 Sierra Manor #1 123.34
035-181-007-000 4.82 Sierra Manor #1 123.34
035-181-008-000 4.82 Sierra Manor #1 123.34
035-181-009-000 4.82 Sierra Manor #1 123.34
035-181-010-000 4.82 Sierra Manor #1 123.34
035-181-011-000 4.82 Sierra Manor #1 123.34
035-181-012-000 4.82 Sierra Manor #1 123.34

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-181-013-000 4.82 Sierra Manor #1 123.34
035-181-014-000 4.82 Sierra Manor #1 123.34
035-181-015-000 4.82 Sierra Manor #1 123.34
035-181-016-000 4.82 Sierra Manor #1 123.34
035-181-017-000 4.82 Sierra Manor #1 123.34
035-181-018-000 4.82 Sierra Manor #1 123.34
035-181-019-000 4.82 Sierra Manor #1 123.34
035-181-020-000 4.82 Sierra Manor #1 123.34
035-181-021-000 4.82 Sierra Manor #1 123.34
035-181-022-000 4.82 Sierra Manor #1 123.34
035-181-023-000 4.82 Sierra Manor #1 123.34
035-181-024-000 4.82 Sierra Manor #1 123.34
035-181-025-000 4.82 Sierra Manor #1 123.34
035-181-026-000 4.82 Sierra Manor #1 123.34
035-181-027-000 4.82 Sierra Manor #1 123.34
035-181-028-000 4.82 Sierra Manor #1 123.34
035-181-029-000 4.82 Sierra Manor #1 123.34
035-181-030-000 4.82 Sierra Manor #1 123.34
035-181-031-000 4.82 Sierra Manor #1 123.34
035-181-032-000 4.82 Sierra Manor #1 123.34
035-181-033-000 4.82 Sierra Manor #1 123.34
035-181-034-000 4.82 Sierra Manor #1 123.34
035-181-035-000 4.82 Sierra Manor #1 123.34
035-181-036-000 4.82 Sierra Manor #1 123.34
035-181-037-000 4.82 Sierra Manor #1 123.34
035-181-038-000 4.82 Sierra Manor #1 123.34
035-181-039-000 4.82 Sierra Manor #1 123.34
035-181-040-000 4.82 Sierra Manor #1 123.34
035-181-041-000 4.82 Sierra Manor #1 123.34
035-181-042-000 4.82 Sierra Manor #1 123.34
035-181-043-000 4.82 Sierra Manor #1 123.34
035-181-044-000 4.82 Sierra Manor #1 123.34
035-181-045-000 4.82 Sierra Manor #1 123.34
035-181-046-000 4.82 Sierra Manor #1 123.34
035-181-047-000 4.82 Sierra Manor #1 123.34
035-181-048-000 4.82 Sierra Manor #1 123.34
035-181-049-000 4.82 Sierra Manor #1 123.34
035-181-050-000 4.82 Sierra Manor #1 123.34
035-181-051-000 4.82 Sierra Manor #1 123.34
035-181-052-000 4.82 Sierra Manor #1 123.34
035-182-053-000 4.82 Sierra Manor #2 123.34
035-182-054-000 4.82 Sierra Manor #2 123.34
035-182-055-000 4.82 Sierra Manor #2 123.34
035-182-056-000 4.82 Sierra Manor #2 123.34
035-182-057-000 4.82 Sierra Manor #2 123.34

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-182-058-000 4.82 Sierra Manor #2 123.34
035-182-059-000 4.82 Sierra Manor #2 123.34
035-182-060-000 4.82 Sierra Manor #2 123.34
035-182-061-000 4.82 Sierra Manor #2 123.34
035-182-062-000 4.82 Sierra Manor #2 123.34
035-182-063-000 4.82 Sierra Manor #2 123.34
035-182-064-000 4.82 Sierra Manor #2 123.34
035-182-065-000 4.82 Sierra Manor #2 123.34
035-182-066-000 4.82 Sierra Manor #2 123.34
035-182-067-000 4.82 Sierra Manor #2 123.34
035-182-068-000 4.82 Sierra Manor #2 123.34
035-182-069-000 4.82 Sierra Manor #2 123.34
035-182-070-000 4.82 Sierra Manor #2 123.34
035-182-071-000 4.82 Sierra Manor #2 123.34
035-182-072-000 4.82 Sierra Manor #2 123.34
035-182-073-000 4.82 Sierra Manor #2 123.34
035-182-074-000 4.82 Sierra Manor #2 123.34
035-182-075-000 4.82 Sierra Manor #2 123.34
035-182-076-000 4.82 Sierra Manor #2 123.34
035-182-077-000 4.82 Sierra Manor #2 123.34
035-182-078-000 4.82 Sierra Manor #2 123.34
035-182-079-000 4.82 Sierra Manor #2 123.34
035-182-080-000 4.82 Sierra Manor #2 123.34
035-182-081-000 4.82 Sierra Manor #2 123.34
035-182-082-000 4.82 Sierra Manor #2 123.34
035-182-083-000 4.82 Sierra Manor #2 123.34
035-182-084-000 4.82 Sierra Manor #2 123.34
035-182-085-000 4.82 Sierra Manor #2 123.34
035-182-086-000 4.82 Sierra Manor #2 123.34
035-182-087-000 4.82 Sierra Manor #2 123.34
035-182-088-000 4.82 Sierra Manor #2 123.34
035-182-089-000 4.82 Sierra Manor #2 123.34
035-182-090-000 4.82 Sierra Manor #2 123.34
035-182-091-000 4.82 Sierra Manor #2 123.34
035-182-092-000 4.82 Sierra Manor #2 123.34
035-182-093-000 4.82 Sierra Manor #2 123.34
035-182-094-000 4.82 Sierra Manor #2 123.34
035-182-095-000 4.82 Sierra Manor #2 123.34
035-182-096-000 4.82 Sierra Manor #2 123.34
035-182-097-000 4.82 Sierra Manor #2 123.34
035-182-098-000 4.82 Sierra Manor #2 123.34
035-182-099-000 4.82 Sierra Manor #2 123.34
035-182-100-000 4.82 Sierra Manor #2 123.34
035-182-101-000 4.82 Sierra Manor #2 123.34
035-182-102-000 4.82 Sierra Manor #2 123.34

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-182-103-000 4.82 Sierra Manor #2 123.34
035-182-104-000 4.82 Sierra Manor #2 123.34
035-182-105-000 4.82 Sierra Manor #2 123.34
035-182-106-000 4.82 Sierra Manor #2 123.34
035-182-107-000 4.82 Sierra Manor #2 123.34
035-182-108-000 4.82 Sierra Manor #2 123.34
035-182-109-000 4.82 Sierra Manor #2 123.34
035-182-110-000 4.82 Sierra Manor #2 123.34
035-182-111-000 4.82 Sierra Manor #2 123.34
035-182-112-000 4.82 Sierra Manor #2 123.34
035-182-113-000 4.82 Sierra Manor #2 123.34
035-182-114-000 4.82 Sierra Manor #2 123.34
035-182-115-000 4.82 Sierra Manor #2 123.34
035-182-116-000 4.82 Sierra Manor #2 123.34
035-182-117-000 4.82 Sierra Manor #2 123.34
035-182-118-000 4.82 Sierra Manor #2 123.34
035-182-119-000 4.82 Sierra Manor #2 123.34
035-182-120-000 4.82 Sierra Manor #2 123.34
035-182-121-000 4.82 Sierra Manor #2 123.34
035-182-122-000 4.82 Sierra Manor #2 123.34
035-182-123-000 4.82 Sierra Manor #2 123.34
035-182-124-000 4.82 Sierra Manor #2 123.34
035-182-125-000 4.82 Sierra Manor #2 123.34
035-182-126-000 4.82 Sierra Manor #2 123.34
035-182-127-000 4.82 Sierra Manor #2 123.34
035-182-128-000 4.82 Sierra Manor #2 123.34
035-182-129-000 4.82 Sierra Manor #2 123.34
035-182-130-000 4.82 Sierra Manor #2 123.34
035-182-131-000 4.82 Sierra Manor #2 123.34
035-182-132-000 4.82 Sierra Manor #2 123.34
035-182-133-000 4.82 Sierra Manor #2 123.34
035-182-134-000 4.82 Sierra Manor #2 123.34
035-182-135-000 4.82 Sierra Manor #2 123.34
035-182-136-000 4.82 Sierra Manor #2 123.34
035-182-137-000 4.82 Sierra Manor #2 123.34
035-182-138-000 4.82 Sierra Manor #2 123.34
035-182-139-000 4.82 Sierra Manor #2 123.34
035-182-140-000 4.82 Sierra Manor #2 123.34
035-182-141-000 4.82 Sierra Manor #2 123.34
035-182-142-000 4.82 Sierra Manor #2 123.34
035-182-143-000 4.82 Sierra Manor #2 123.34
035-182-144-000 4.82 Sierra Manor #2 123.34
035-182-145-000 4.82 Sierra Manor #2 123.34
035-182-146-000 4.82 Sierra Manor #2 123.34
035-182-147-000 4.82 Sierra Manor #2 123.34

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-182-148-000 4.82 Sierra Manor #2 123.34
035-190-004-000 97.32 Not Applicable 2,488.38
035-190-005-000 100.00 Not Applicable 2,556.92
035-190-006-000 118.86 Not Applicable 3,039.14
035-190-007-000 121.06 Not Applicable 3,095.40
035-190-008-000 100.00 Not Applicable 2,556.92
035-190-009-000 100.00 Not Applicable 2,556.92
035-200-016-000 99.01 Not Applicable 2,531.60
035-200-017-000 303.82 Not Applicable 7,768.44
035-200-019-000 333.63 Not Applicable 8,530.66
035-200-020-000 124.00 Not Applicable 3,170.58
035-200-041-000 23.82 Plaza at Mammoth Lakes 609.04
035-200-042-000 23.82 Plaza at Mammoth Lakes 609.04
035-202-001-000 9.74 Meridian Commons 249.04
035-202-002-000 9.74 Meridian Commons 249.04
035-202-003-000 9.74 Meridian Commons 249.04
035-202-004-000 9.74 Meridian Commons 249.04
035-202-005-000 9.74 Meridian Commons 249.04
035-202-006-000 9.74 Meridian Commons 249.04
035-202-007-000 9.74 Meridian Commons 249.04
035-202-008-000 9.74 Meridian Commons 249.04
035-202-009-000 9.74 Meridian Commons 249.04
035-202-010-000 9.74 Meridian Commons 249.04
035-203-001-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-002-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-003-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-004-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-005-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-006-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-007-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-008-000 23.82 Plaza at Mammoth Lakes 609.04
035-203-009-000 23.82 Plaza at Mammoth Lakes 609.04
035-210-020-000 91.70 Not Applicable 2,344.68
035-210-021-000 92.00 Not Applicable 2,352.36
035-210-022-000 92.00 Not Applicable 2,352.36
035-210-023-000 92.00 Not Applicable 2,352.36
035-210-025-000 204.84 Not Applicable 5,237.60
035-210-038-000 127.89 Not Applicable 3,270.04
035-211-001-000 4.49 Sierra Park Villas 114.74
035-211-002-000 4.49 Sierra Park Villas 114.74
035-211-003-000 4.49 Sierra Park Villas 114.74
035-211-004-000 4.49 Sierra Park Villas 114.74
035-211-005-000 4.49 Sierra Park Villas 114.74
035-211-006-000 4.49 Sierra Park Villas 114.74
035-211-007-000 4.49 Sierra Park Villas 114.74

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-211-008-000 4.49 Sierra Park Villas 114.74
035-211-009-000 4.49 Sierra Park Villas 114.74
035-211-010-000 4.49 Sierra Park Villas 114.74
035-211-011-000 4.49 Sierra Park Villas 114.74
035-211-012-000 4.49 Sierra Park Villas 114.74
035-211-013-000 4.49 Sierra Park Villas 114.74
035-211-014-000 4.49 Sierra Park Villas 114.74
035-211-015-000 4.49 Sierra Park Villas 114.74
035-211-016-000 4.49 Sierra Park Villas 114.74
035-211-017-000 4.49 Sierra Park Villas 114.74
035-211-018-000 4.49 Sierra Park Villas 114.74
035-211-019-000 4.49 Sierra Park Villas 114.74
035-211-020-000 4.49 Sierra Park Villas 114.74
035-211-021-000 4.49 Sierra Park Villas 114.74
035-211-022-000 4.49 Sierra Park Villas 114.74
035-211-023-000 4.49 Sierra Park Villas 114.74
035-211-024-000 4.49 Sierra Park Villas 114.74
035-211-025-000 4.49 Sierra Park Villas 114.74
035-211-026-000 4.49 Sierra Park Villas 114.74
035-211-027-000 4.49 Sierra Park Villas 114.74
035-211-028-000 4.49 Sierra Park Villas 114.74
035-211-029-000 4.49 Sierra Park Villas 114.74
035-211-030-000 4.49 Sierra Park Villas 114.74
035-211-031-000 4.49 Sierra Park Villas 114.74
035-211-032-000 4.49 Sierra Park Villas 114.74
035-211-033-000 4.49 Sierra Park Villas 114.74
035-211-034-000 4.49 Sierra Park Villas 114.74
035-211-035-000 4.49 Sierra Park Villas 114.74
035-211-036-000 4.49 Sierra Park Villas 114.74
035-211-037-000 4.49 Sierra Park Villas 114.74
035-211-038-000 4.49 Sierra Park Villas 114.74
035-211-039-000 4.49 Sierra Park Villas 114.74
035-211-040-000 4.49 Sierra Park Villas 114.74
035-211-041-000 4.49 Sierra Park Villas 114.74
035-211-042-000 4.49 Sierra Park Villas 114.74
035-211-043-000 4.49 Sierra Park Villas 114.74
035-211-044-000 4.49 Sierra Park Villas 114.74
035-211-045-000 4.49 Sierra Park Villas 114.74
035-211-046-000 4.49 Sierra Park Villas 114.74
035-211-047-000 4.49 Sierra Park Villas 114.74
035-211-048-000 4.49 Sierra Park Villas 114.74
035-211-049-000 4.49 Sierra Park Villas 114.74
035-211-050-000 4.49 Sierra Park Villas 114.74
035-212-001-000 4.49 Sierra Park Villas #1 114.74
035-212-002-000 4.49 Sierra Park Villas #1 114.74

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-212-003-000 4.49 Sierra Park Villas #1 114.74
035-212-004-000 4.49 Sierra Park Villas #1 114.74
035-212-005-000 4.49 Sierra Park Villas #1 114.74
035-212-006-000 4.49 Sierra Park Villas #1 114.74
035-212-007-000 4.49 Sierra Park Villas #1 114.74
035-212-008-000 4.49 Sierra Park Villas #1 114.74
035-212-009-000 4.49 Sierra Park Villas #1 114.74
035-212-010-000 4.49 Sierra Park Villas #1 114.74
035-212-011-000 4.49 Sierra Park Villas #1 114.74
035-212-012-000 4.49 Sierra Park Villas #1 114.74
035-212-013-000 4.49 Sierra Park Villas #1 114.74
035-212-014-000 4.49 Sierra Park Villas #1 114.74
035-212-015-000 4.49 Sierra Park Villas #1 114.74
035-212-016-000 4.49 Sierra Park Villas #1 114.74
035-212-017-000 4.49 Sierra Park Villas #1 114.74
035-212-018-000 4.49 Sierra Park Villas #1 114.74
035-212-019-000 4.49 Sierra Park Villas #1 114.74
035-212-020-000 4.49 Sierra Park Villas #1 114.74
035-212-021-000 4.49 Sierra Park Villas #1 114.74
035-212-022-000 4.49 Sierra Park Villas #1 114.74
035-212-023-000 4.49 Sierra Park Villas #1 114.74
035-212-024-000 4.49 Sierra Park Villas #1 114.74
035-212-025-000 4.49 Sierra Park Villas #1 114.74
035-212-026-000 4.49 Sierra Park Villas #1 114.74
035-212-027-000 4.49 Sierra Park Villas #1 114.74
035-212-028-000 4.49 Sierra Park Villas #1 114.74
035-212-029-000 4.49 Sierra Park Villas #1 114.74
035-212-030-000 4.49 Sierra Park Villas #1 114.74
035-212-031-000 4.49 Sierra Park Villas #1 114.74
035-212-032-000 4.49 Sierra Park Villas #1 114.74
035-212-033-000 4.49 Sierra Park Villas #1 114.74
035-212-034-000 4.49 Sierra Park Villas #1 114.74
035-212-035-000 4.49 Sierra Park Villas #1 114.74
035-212-036-000 4.49 Sierra Park Villas #1 114.74
035-212-037-000 4.49 Sierra Park Villas #1 114.74
035-212-038-000 4.49 Sierra Park Villas #1 114.74
035-212-039-000 4.49 Sierra Park Villas #1 114.74
035-212-040-000 4.49 Sierra Park Villas #1 114.74
035-212-041-000 4.49 Sierra Park Villas #1 114.74
035-212-042-000 4.49 Sierra Park Villas #1 114.74
035-212-043-000 4.49 Sierra Park Villas #1 114.74
035-212-044-000 4.49 Sierra Park Villas #1 114.74
035-212-045-000 4.49 Sierra Park Villas #1 114.74
035-212-046-000 4.49 Sierra Park Villas #1 114.74
035-212-047-000 4.49 Sierra Park Villas #1 114.74

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-212-048-000 4.49 Sierra Park Villas #1 114.74
035-212-049-000 4.49 Sierra Park Villas #1 114.74
035-212-050-000 4.49 Sierra Park Villas #1 114.74
035-213-001-000 4.35 Sherwin Villas 111.26
035-213-002-000 4.35 Sherwin Villas 111.26
035-213-003-000 4.35 Sherwin Villas 111.26
035-213-004-000 4.35 Sherwin Villas 111.26
035-213-005-000 4.35 Sherwin Villas 111.26
035-213-006-000 4.35 Sherwin Villas 111.26
035-213-007-000 4.35 Sherwin Villas 111.26
035-213-008-000 4.35 Sherwin Villas 111.26
035-213-009-000 4.35 Sherwin Villas 111.26
035-213-010-000 4.35 Sherwin Villas 111.26
035-213-011-000 4.35 Sherwin Villas 111.26
035-213-012-000 4.35 Sherwin Villas 111.26
035-213-013-000 4.35 Sherwin Villas 111.26
035-213-014-000 4.35 Sherwin Villas 111.26
035-213-015-000 4.35 Sherwin Villas 111.26
035-213-016-000 4.35 Sherwin Villas 111.26
035-213-017-000 4.35 Sherwin Villas 111.26
035-213-018-000 4.35 Sherwin Villas 111.26
035-213-019-000 4.35 Sherwin Villas 111.26
035-213-020-000 4.35 Sherwin Villas 111.26
035-213-021-000 4.35 Sherwin Villas 111.26
035-213-022-000 4.35 Sherwin Villas 111.26
035-213-023-000 4.35 Sherwin Villas 111.26
035-213-024-000 4.35 Sherwin Villas 111.26
035-213-025-000 4.35 Sherwin Villas 111.26
035-213-026-000 4.35 Sherwin Villas 111.26
035-213-027-000 4.35 Sherwin Villas 111.26
035-213-028-000 4.35 Sherwin Villas 111.26
035-213-029-000 4.35 Sherwin Villas 111.26
035-213-030-000 4.35 Sherwin Villas 111.26
035-213-031-000 4.35 Sherwin Villas 111.26
035-213-032-000 4.35 Sherwin Villas 111.26
035-213-033-000 4.35 Sherwin Villas 111.26
035-213-034-000 4.35 Sherwin Villas 111.26
035-213-035-000 4.35 Sherwin Villas 111.26
035-213-036-000 4.35 Sherwin Villas 111.26
035-213-037-000 4.35 Sherwin Villas 111.26
035-213-038-000 4.35 Sherwin Villas 111.26
035-213-039-000 4.35 Sherwin Villas 111.26
035-213-040-000 4.35 Sherwin Villas 111.26
035-213-041-000 4.35 Sherwin Villas 111.26
035-213-042-000 4.35 Sherwin Villas 111.26

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-213-043-000 4.35 Sherwin Villas 111.26
035-213-044-000 4.35 Sherwin Villas 111.26
035-213-045-000 4.35 Sherwin Villas 111.26
035-213-046-000 4.35 Sherwin Villas 111.26
035-213-047-000 4.35 Sherwin Villas 111.26
035-213-048-000 4.35 Sherwin Villas 111.26
035-213-049-000 4.35 Sherwin Villas 111.26
035-213-050-000 4.35 Sherwin Villas 111.26
035-213-051-000 4.35 Sherwin Villas 111.26
035-213-052-000 4.35 Sherwin Villas 111.26
035-213-053-000 4.35 Sherwin Villas 111.26
035-213-054-000 4.35 Sherwin Villas 111.26
035-213-055-000 4.35 Sherwin Villas 111.26
035-213-056-000 4.35 Sherwin Villas 111.26
035-213-057-000 4.35 Sherwin Villas 111.26
035-213-058-000 4.35 Sherwin Villas 111.26
035-213-059-000 4.35 Sherwin Villas 111.26
035-213-060-000 4.35 Sherwin Villas 111.26
035-213-061-000 4.35 Sherwin Villas 111.26
035-213-062-000 4.35 Sherwin Villas 111.26
035-213-063-000 4.35 Sherwin Villas 111.26
035-213-064-000 4.35 Sherwin Villas 111.26
035-213-065-000 4.35 Sherwin Villas 111.26
035-213-066-000 4.35 Sherwin Villas 111.26
035-213-067-000 4.35 Sherwin Villas 111.26
035-213-068-000 4.35 Sherwin Villas 111.26
035-213-069-000 4.35 Sherwin Villas 111.26
035-213-070-000 4.35 Sherwin Villas 111.26
035-230-005-000 194.00 Not Applicable 4,960.42
035-230-006-000 247.05 Not Applicable 6,316.86
035-230-007-000 129.60 Not Applicable 3,313.76
035-230-010-000 199.22 Not Applicable 5,093.90
035-230-011-000 111.65 Not Applicable 2,854.80
035-281-001-000 6.01 Five-Forty 153.60
035-281-002-000 6.01 Five-Forty 153.60
035-281-003-000 6.01 Five-Forty 153.60
035-281-004-000 6.01 Five-Forty 153.60
035-281-005-000 6.01 Five-Forty 153.60
035-281-006-000 6.01 Five-Forty 153.60
035-281-007-000 6.01 Five-Forty 153.60
035-281-008-000 6.01 Five-Forty 153.60
035-281-009-000 6.01 Five-Forty 153.60
035-281-010-000 6.01 Five-Forty 153.60
035-281-011-000 6.01 Five-Forty 153.60
035-281-012-000 6.01 Five-Forty 153.60

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2022/23
Assessement (1)
035-281-013-000 6.01 Five-Forty 153.60
035-281-014-000 6.01 Five-Forty 153.60
035-281-015-000 6.01 Five-Forty 153.60
040-140-001-000 174.34 Not Applicable 4,457.72
040-140-003-000 174.34 Not Applicable 4,457.72
410 Accounts 7,390.21 $188,960.12
(1) Slight variances may occur due to rounding

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT OLD MAMMOTH ROAD BENEFIT ASSESSMENT DISTRICT NO. 2002-1 FOE FISCAL YEAR 2022/23
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703), Article XIII D of the Constitution of the State and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (collectively, hereafter referred to as the “Assessment Law”) did, by previous resolution, establish the Benefit Assessment District designated as: Old Mammoth Road Benefit Assessment District No. 2002-1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2022 and ending June 30, 2023 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2022/23 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday July 6, 2022 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. The Report as presented, consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work; (b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2022/23;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2022/23 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District in proportion to the special benefits received; together with a formula pursuant to which such annual assessment may be adjusted annually for inflation pursuant to the Assessment Law without the necessity for additional assessment ballot procedures.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Town Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 1
st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution of Intention to Levy and Collect Assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

Meeting Date: June 1, 2022
Prepared by: Sierra Shultz, Deputy Airport Manager
RECOMMENDATION:

Staff recommends that Town Council adopt the Resolution of Intention to Levy and Collect Annual Assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

BACKGROUND:

Each year at this time, the assessments against properties within Benefit Assessment District 2002-02 (North Village) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the coming fiscal year. The Benefit Assessment Act of 1982, under which the District was formed, requires that a new Engineer’s Report be prepared each year to determine and levy the annual assessments. This agenda item recommends adoption of a resolution approving the annual report in accordance with the Benefit Assessment Act of 1982 and the Improvement Act of 1911.

ANALYSIS:

During Fiscal Year 2021/22, staff reviewed the conditions of district improvements and consider appropriate major maintenance improvements and necessary accruals. There is no large-scale project planned for summer of 2022. Staff recommends that a levy of $54,260.00 be assessed in Fiscal Year 2022/23. The maximum assessment revenue for Fiscal Year 2022/23 is $187,976.62. A public hearing is required under the code sections for which the assessment is governed.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes detail for all Financial Considerations.

In summary, the total district budget is $54,260.00 for the 2022/23 fiscal year.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2022/23 Engineer’s Report For:

North Village Area Benefit Assessment
District No. 2002-2, Zone 1
May 2022

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ........................................................... 2

2.2 Description of Improvements and Services .............................................................. 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ........................................................................................................... 3

3.2 Definitions of Budget Items ....................................................................................... 4

4. METHOD OF ASSESSMENT .............................................................................................. 5

4.1 Statutory Considerations ........................................................................................... 5

4.2 Method of Assessment Spread ................................................................................. 6

4.3 Maximum Annual Assessment Increase ................................................................... 7

4.4 Time and Manner of Collecting Assessments ........................................................... 7

5. APPENDICES ................................................................................................................... 8

5.1 Appendix A – Assessment Diagram ........................................................................... 9

5.2 Appendix B – Assessment Roll ................................................................................ 10

5.3 Appendix C – Rate and Method of Apportionment ................................................ 11

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established the North Village Area Benefit Assessment District No. 2002-2, Zone 1 (the “District”) in 2002 pursuant to the Benefit Assessment District Act of 1982; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for Fiscal Year 2022/23; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed, and an estimate of the costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $174,872.00
Less: Town Contribution for General Benefit (25,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
Less: Surplus Funds Levy Credit (95,612.00)
Balance to Assessment $54,260.00
Description
FY 2022/23
Maximum Assessment
FY 2022/23
Actual Assessment
Condominium – 1 Bedroom/Studio per unit $262.22 $75.69
Condominium – 2 Bedroom per unit 349.63 100.92
Condominium – 3 Bedroom per unit 437.04 126.15
Commercial Use and Gondola Parcel per square foot 0.36 0.10 Apartment Property and Hotel Property per room 262.22 75.69

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 2

2. PLANS AND SPECIFICATIONS
The District provides and ensures the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public rights-of-way and dedicated easements within the boundaries of the District.

2.1 Description of the Boundaries of the District
The District is located within the Town’s boundaries. The District is described generally as the North Village Specific Plan Area, zoned for commercial resort, and consists of residential and commercial uses located along Minaret Road, Forest Trail, Main Street, Canyon Boulevard, Hillside Drive, Berner Street, and Lake Mary Road. The District includes 532 assessable parcels including commercial, residential (condominium units) and undeveloped properties.

2.2 Description of Improvements and Services
The District improvements include the installation, upgrade, construction, or reconstruction of irrigation and landscaping, street lighting, streets, sidewalks and driveways, curb and gutter, drainage facilities, and snowmelt tubing systems. The improvements also include the construction, maintenance and servicing of appurtenant facilities and other items necessary for the satisfactory operation of these improvements.

The maintenance services include the operation, maintenance, and servicing of the improvements and appurtenant services including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of these improvements and services.

This annual report makes reference to the plans and specifications for the improvements, which are on file with the Town. The improvements within the District may include, but are not limited to snow management, drainage, landscaping, curb, gutter and sidewalk repairs and maintenance. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition. The table below lists specific improvements and services within the District:
 Snow Management (Sidewalk snow removal, snow hauling, and ice melt)  Summer Sidewalk Sweeping
 Landscaping
 Streetlights
 Banners
 Curb, Gutter, Sidewalk Repairs

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and estimates the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2022/23 Costs
Annual Maintenance Costs:

Snow Management $40,000.00
Summer Sidewalk Sweeping 0.00
Landscape Maintenance 15,000.00
Street Light Maintenance 5,000.00
Ice melt 0.00
Banners 0.00
Curb, Gutter, Maintenance Repairs & Contingency 1,500.00 Subtotal Annual Maintenance Costs $61,500.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 107,872.00
Subtotal Major Maintenance Costs $107,872.00
Administration Costs:

Personnel/Overhead/Consultants $5,500.00
Subtotal Administration Costs $5,500.00
Total District Budget $174,872.00
Less: Town Contribution for General Benefit ($25,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
District Property Owner Participation and Reserves ($25,000.00) Less: Surplus Funds Levy Credit (95,612.00)
Fiscal Year 2022/23 District Assessment $54,260.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements and sidewalk snowmelt expenses. The annual snow management budget is based upon a 200-inch snow year.

Summer Sidewalk Sweeping: Includes sweeping of the sidewalk improvements during the summer months.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Curb, Gutter, and Sidewalk Repairs & Contingency: Includes the required maintenance cost necessary for a contractor or Town staff to maintain curb, gutter, and sidewalk.

Street Light Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain streetlights within the District.

Ice Melt: Includes the cost to fix, replace and run the ice melt system in the sidewalks within the District.

Banners: Includes the installation and maintenance of banners on streetlights within the District.

Sidewalk Improvements: A one-time expense for a project that includes removing and replacing existing concrete or paver sidewalks. Projects may also include the replacement of curb, gutter and/or pedestrian ramps to match sidewalk replacement.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries. This item also includes County collection fees.

3.2.3 CURB/GUTTER/SIDEWALK AND SNOW MANAGEMENT AND RESERVES Includes the amount necessary to provide the revenue needed to provide for a full year of District snow removal costs. The operating reserve will also include amounts needed to provide for District repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement, or renovation of District improvements due to snow management activities, weather, vandalism, etc.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 5

4. METHOD OF ASSESSMENT

4.1 Statutory Considerations
Proposition 218, the “Right to Vote on Taxes Act” was approved by California voters in 1996, which added Articles XIIIC and XIIID to the California State Constitution. The primary results of Proposition 218 were stricter definitions of assessments, special taxes, fees, and charges, and a general mandate for some type of voter approval for any new or increased tax, assessment, or property-related fee. The Proposition 218 Omnibus Implementation Act (the “Implementation Act”) was approved July 1, 1997. The Implementation Act provided for procedures throughout the notice, protest, and hearing process.

4.1.1 GENERAL BENEFIT
Proposition 218 requires that any local agency proposing to increase or impose a special assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that the property owners are not charged with an assessment that pays for general benefits. Thus, a local agency carrying out projects or services that provide both special and general benefits may levy an assessment to pay for the special benefits but must acquire separate funding to pay for those general benefits.

The District provides snow management services along portions of Canyon Boulevard, Forest Trail and Minaret Road, which are arterial/collector streets. The snow management services provide a portion of general benefit to both properties and the public at large. So that properties within the District boundaries do not pay for the general benefit of the snow management services, the Town contributes approximately one half of the annual snow management budget to the total annual District budget.

4.1.2 SPECIAL BENEFIT
Pursuant to Proposition 218, or more specifically Article XIIID, Section 2(i) “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.”
All parcels that have special benefit conferred upon them as a result of the improvements, services and activities provided shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the improvements, services, and activities.

In accordance with Article XIIID Section 4(a) “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public easements, and rights-of-ways.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 6 The maintenance and operation of improvements and services, more fully described in the Plans and Specifications section of this report, are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
 allowing individual parcels to be developed and used to their fullest extent by ensuring adequate snow management, drainage, sidewalk sweeping which is essential to the use, preservation, and protection of those properties, and
 improving the livability, appearance, and desirability for properties within the boundaries, through landscaping of the District, and
 providing for safe vehicular and pedestrian access through proper snow management, drainage, streetlighting, sidewalk maintenance for properties within the District, and  ensuring that the improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District.

The above-mentioned items contribute to a specific enhancement of the properties within the District.

Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.

4.2 Method of Assessment Spread
There are 532 assessable parcels within the District, with 523 parcels being classified as assessable developed parcels for Fiscal Year 2022/23. Parcels within the District receive proportional special benefit from the maintenance, servicing, and operation of the improvements, spread to each parcel as follows.

If the Town has issued a building permit or certificate of occupancy in any current or previous fiscal year, the property shall be deemed to be developed and receive special benefit from the improvements. The Director of Public Works shall each year identify those parcels that are developed. The maintenance costs will be assessed to each assessable developed parcel based upon the following table for Fiscal Year 2022/23:

Property Land Use Classification
FY 2022/23
Maximum Assessment
FY 2022/23
Actual Assessment
Condominium – 1 Bedroom/Studio $262.22/unit $75.69/unit Condominium – 2 Bedroom 349.63/unit 100.92/unit
Condominium – 3 Bedroom 437.04/unit 126.15/unit
Commercial Use 0.36/square foot 0.10/square foot
Gondola Parcel 0.36/square foot 0.10/square foot
Apartment Property 262.22/room 75.69/room
Hotel Property 262.22/room 75.69/room
Conference Facilities 0.00/square foot 0.00/square foot Common Areas 0.00/square foot 0.00/square foot
If any assessed parcel within the District contains multiple uses, the assessment assigned to that parcel shall be the total of all assessable uses upon that parcel.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 7 The Definitions section of the Rate and Method of Apportionment of Special Tax for the Town of Mammoth Lakes Community Facilities District No. 2001-1 (North Village Area) as modified are incorporated herein by reference and attached as Appendix C. These definitions shall govern for the determination of assessable areas.

The following table provides the historical total maximum assessment revenue for the District for the past five fiscal years:

Fiscal Year
Historical Maximum
Assessment Revenue
2018/19 173,954.71
2019/20 177,517.58
2020/21(1) 181,062.47
2021/22 184,005.83
2022/23 187,976.62
(1) Assessments were not levied for FY 2020/21 and actual assessment revenue was $0.

4.3 Maximum Annual Assessment Increase
The Fiscal Year 2003/04 maintenance assessment rates set the initial maximum assessment rates for the District. Beginning Fiscal Year 2004/05, the maximum annual assessment rate shall increase 2% over the previous year’s maximum annual assessment rate. Regardless of the assessment amount levied each year (assessments may be levied up to the maximum assessment rate), the maximum allowable assessment rate will increase. Any increase in the actual amount of the assessment levied, as long as it does not exceed the maximum allowable assessment for that fiscal year, will not be considered an increase of the assessment as defined by Proposition 218.

4.4 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 8

5. APPENDICES
Assessment Diagram A
Assessment Roll B
Rate and Method of Apportionment C

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 9

5.1 Appendix A – Assessment Diagram
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 10

5.2 Appendix B – Assessment Roll
A listing of assessor’s parcels assessed within the District for Fiscal Year 2022/23, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
033-020-024-000 $2,705.10
033-021-021-000 454.10
033-021-117-000 75.68
033-021-119-000 100.92
033-021-121-000 100.92
033-021-122-000 75.68
033-021-123-000 100.92
033-021-124-000 75.68
033-021-125-000 100.92
033-021-126-000 75.68
033-021-128-000 75.68
033-021-130-000 75.68
033-021-132-000 100.92
033-021-201-000 100.92
033-021-202-000 100.92
033-021-203-000 100.92
033-021-204-000 100.92
033-021-205-000 75.68
033-021-207-000 100.92
033-021-209-000 100.92
033-021-211-000 75.68
033-021-213-000 75.68
033-021-214-000 75.68
033-021-215-000 100.92
033-021-216-000 75.68
033-021-217-000 75.68
033-021-218-000 75.68
033-021-219-000 100.92
033-021-220-000 75.68
033-021-221-000 100.92
033-021-222-000 75.68
033-021-223-000 100.92
033-021-224-000 75.68
033-021-225-000 100.92
033-021-226-000 75.68
033-021-228-000 75.68
033-021-230-000 75.68
033-021-232-000 100.92
033-021-301-000 100.92
033-021-302-000 100.92
033-021-303-000 100.92
033-021-304-000 100.92
033-021-305-000 75.68
033-021-306-000 100.92
Gondola $9,371.52
Commercial 1,573.20
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-021-307-000 100.92
033-021-308-000 75.68
033-021-309-000 100.92
033-021-310-000 75.68
033-021-311-000 126.14
033-021-312-000 75.68
033-021-313-000 126.14
033-021-314-000 75.68
033-021-315-000 100.92
033-021-316-000 75.68
033-021-317-000 75.68
033-021-318-000 75.68
033-021-319-000 100.92
033-021-320-000 75.68
033-021-321-000 100.92
033-021-322-000 75.68
033-021-323-000 100.92
033-021-324-000 75.68
033-021-325-000 100.92
033-021-326-000 75.68
033-021-328-000 75.68
033-021-330-000 75.68
033-021-332-000 100.92
033-021-401-000 100.92
033-021-402-000 100.92
033-021-403-000 100.92
033-021-404-000 100.92
033-021-405-000 75.68
033-021-406-000 100.92
033-021-407-000 100.92
033-021-408-000 75.68
033-021-409-000 100.92
033-021-410-000 75.68
033-021-411-000 126.14
033-021-412-000 75.68
033-021-413-000 126.14
033-021-414-000 75.68
033-021-415-000 100.92
033-021-416-000 75.68
033-021-417-000 75.68
033-021-418-000 75.68
033-021-419-000 100.92
033-021-420-000 75.68
033-021-421-000 100.92
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-021-422-000 75.68
033-021-423-000 100.92
033-021-424-000 75.68
033-021-425-000 126.14
033-021-426-000 75.68
033-021-428-000 75.68
033-021-430-000 75.68
033-021-501-000 126.14
033-021-503-000 100.92
033-021-504-000 100.92
033-021-505-000 75.68
033-021-506-000 100.92
033-021-507-000 100.92
033-021-508-000 75.68
033-021-509-000 100.92
033-021-510-000 75.68
033-021-511-000 126.14
033-021-512-000 75.68
033-021-513-000 126.14
033-021-514-000 75.68
033-021-515-000 100.92
033-021-516-000 75.68
033-021-518-000 75.68
033-021-520-000 75.68
033-022-010-000 1,063.76
033-022-020-000 595.42
033-022-030-000 71.28
033-022-040-000 406.20
033-022-050-000 454.00
033-022-060-000 847.84
033-022-070-000 329.50
033-022-080-000 70.86
033-022-090-000 400.28
033-022-100-000 1,596.12
033-022-101-000 75.68
033-022-102-000 75.68
033-022-103-000 75.68
033-022-105-000 100.92
033-022-107-000 100.92
033-022-110-000 209.06
033-022-111-000 100.92
033-022-115-000 100.92
033-022-117-000 126.14
033-022-121-000 100.92
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Condo 3 437.04
Condo 1 262.22
Commercial 246.96
Commercial 1,407.24
Commercial 3,685.32
Commercial 2,062.80
Condo 1 262.22
Condo 1 262.22
Commercial 1,386.72
Commercial 5,529.60
Commercial 1,141.56
Commercial 245.52
Commercial 1,572.84
Commercial 2,937.24
Condo 2 349.63
Commercial 724.32
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 3 437.04
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-022-125-000 100.92
033-022-129-000 100.92
033-022-202-000 100.92
033-022-203-000 100.92
033-022-204-000 100.92
033-022-205-000 100.92
033-022-206-000 75.68
033-022-207-000 100.92
033-022-208-000 75.68
033-022-209-000 100.92
033-022-210-000 126.14
033-022-211-000 100.92
033-022-212-000 100.92
033-022-214-000 100.92
033-022-215-000 100.92
033-022-216-000 75.68
033-022-217-000 126.14
033-022-218-000 75.68
033-022-220-000 75.68
033-022-221-000 100.92
033-022-222-000 75.68
033-022-224-000 75.68
033-022-225-000 100.92
033-022-226-000 100.92
033-022-228-000 75.68
033-022-229-000 100.92
033-022-230-000 126.14
033-022-231-000 100.92
033-022-302-000 100.92
033-022-303-000 100.92
033-022-304-000 100.92
033-022-305-000 100.92
033-022-306-000 75.68
033-022-307-000 100.92
033-022-308-000 75.68
033-022-309-000 100.92
033-022-310-000 126.14
033-022-311-000 100.92
033-022-312-000 100.92
033-022-314-000 100.92
033-022-315-000 100.92
033-022-316-000 75.68
033-022-317-000 126.14
033-022-318-000 75.68
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 3 437.04
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 3 437.04
Condo 2 349.63
Condo 3 437.04
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-022-320-000 75.68
033-022-321-000 100.92
033-022-322-000 75.68
033-022-324-000 75.68
033-022-325-000 100.92
033-022-326-000 100.92
033-022-328-000 75.68
033-022-329-000 100.92
033-022-330-000 126.14
033-022-331-000 100.92
033-022-402-000 100.92
033-022-403-000 100.92
033-022-404-000 100.92
033-022-405-000 75.68
033-022-406-000 75.68
033-022-407-000 100.92
033-022-408-000 75.68
033-022-409-000 100.92
033-022-410-000 126.14
033-022-411-000 100.92
033-022-412-000 100.92
033-022-414-000 100.92
033-022-415-000 100.92
033-022-416-000 75.68
033-022-417-000 126.14
033-022-418-000 75.68
033-022-420-000 75.68
033-022-421-000 100.92
033-022-422-000 75.68
033-022-424-000 75.68
033-022-425-000 75.68
033-022-426-000 100.92
033-022-428-000 75.68
033-022-429-000 100.92
033-022-430-000 126.14
033-022-431-000 100.92
033-023-101-000 75.68
033-023-102-000 75.68
033-023-120-000 100.92
033-023-122-000 100.92
033-023-123-000 75.68
033-023-125-000 75.68
033-023-126-000 100.92
033-023-127-000 75.68
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 3 437.04
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 3 437.04
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 3 437.04
Condo 1 262.22
Condo 3 437.04
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-023-128-000 100.92
033-023-129-000 100.92
033-023-202-000 100.92
033-023-203-000 100.92
033-023-204-000 100.92
033-023-205-000 75.68
033-023-207-000 75.68
033-023-208-000 100.92
033-023-209-000 75.68
033-023-210-000 100.92
033-023-211-000 75.68
033-023-214-000 75.68
033-023-215-000 100.92
033-023-217-000 126.14
033-023-218-000 126.14
033-023-219-000 126.14
033-023-220-000 100.92
033-023-221-000 100.92
033-023-222-000 100.92
033-023-223-000 75.68
033-023-225-000 75.68
033-023-226-000 100.92
033-023-227-000 75.68
033-023-228-000 100.92
033-023-229-000 100.92
033-023-302-000 100.92
033-023-303-000 100.92
033-023-304-000 100.92
033-023-305-000 75.68
033-023-307-000 75.68
033-023-308-000 100.92
033-023-309-000 75.68
033-023-310-000 100.92
033-023-311-000 75.68
033-023-314-000 75.68
033-023-315-000 100.92
033-023-317-000 126.14
033-023-318-000 126.14
033-023-319-000 126.14
033-023-320-000 100.92
033-023-321-000 100.92
033-023-322-000 100.92
033-023-323-000 75.68
033-023-325-000 75.68
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 3 437.04
Condo 3 437.04
Condo 2 349.63
Condo 3 437.04
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 3 437.04
Condo 2 349.63
Condo 3 437.04
Condo 3 437.04
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-023-326-000 100.92
033-023-327-000 75.68
033-023-328-000 100.92
033-023-329-000 100.92
033-023-402-000 126.14
033-023-404-000 100.92
033-023-405-000 75.68
033-023-407-000 75.68
033-023-408-000 100.92
033-023-409-000 75.68
033-023-410-000 100.92
033-023-411-000 75.68
033-023-414-000 75.68
033-023-415-000 100.92
033-023-417-000 126.14
033-023-418-000 126.14
033-023-419-000 126.14
033-023-420-000 100.92
033-023-421-000 100.92
033-023-422-000 100.92
033-023-423-000 75.68
033-023-425-000 75.68
033-023-426-000 100.92
033-023-427-000 75.68
033-023-428-000 126.14
033-043-005-000 146.62
033-391-001-000 463.46
033-391-002-000 193.28
033-391-003-000 49.46
033-391-201-000 100.92
033-391-202-000 100.92
033-391-203-000 75.68
033-391-204-000 75.68
033-391-205-000 75.68
033-391-206-000 75.68
033-391-207-000 75.68
033-391-208-000 75.68
033-391-209-000 75.68
033-391-211-000 100.92
033-391-213-000 75.68
033-391-214-000 75.68
033-391-215-000 75.68
033-391-216-000 75.68
033-391-217-000 75.68
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 3 437.04
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 3 437.04
Condo 2 349.63
Condo 3 437.04
Condo 3 437.04
Condo 3 437.04
Commercial 507.96
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Commercial 171.36
Condo 2 349.63
Commercial 1,605.60
Commercial 669.60
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-391-221-000 75.68
033-391-223-000 75.68
033-391-225-000 75.68
033-391-226-000 75.68
033-391-227-000 75.68
033-391-229-000 100.92
033-391-230-000 100.92
033-391-301-000 100.92
033-391-302-000 100.92
033-391-303-000 75.68
033-391-304-000 75.68
033-391-305-000 75.68
033-391-306-000 75.68
033-391-307-000 75.68
033-391-308-000 75.68
033-391-309-000 75.68
033-391-311-000 100.92
033-391-313-000 75.68
033-391-314-000 75.68
033-391-315-000 75.68
033-391-316-000 75.68
033-391-317-000 75.68
033-391-318-000 75.68
033-391-319-000 75.68
033-391-320-000 75.68
033-391-321-000 75.68
033-391-323-000 75.68
033-391-325-000 75.68
033-391-326-000 75.68
033-391-327-000 75.68
033-391-329-000 100.92
033-391-330-000 100.92
033-391-401-000 100.92
033-391-402-000 100.92
033-391-403-000 75.68
033-391-404-000 75.68
033-391-405-000 75.68
033-391-406-000 75.68
033-391-407-000 75.68
033-391-408-000 75.68
033-391-409-000 75.68
033-391-411-000 100.92
033-391-413-000 75.68
033-391-414-000 75.68
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-391-415-000 75.68
033-391-416-000 75.68
033-391-417-000 75.68
033-391-418-000 75.68
033-391-419-000 75.68
033-391-420-000 75.68
033-391-421-000 75.68
033-391-423-000 75.68
033-391-425-000 75.68
033-391-426-000 75.68
033-391-427-000 75.68
033-391-429-000 100.92
033-391-430-000 100.92
033-391-501-000 100.92
033-391-502-000 100.92
033-391-503-000 75.68
033-391-504-000 75.68
033-391-505-000 75.68
033-391-506-000 75.68
033-391-507-000 75.68
033-391-508-000 75.68
033-391-509-000 75.68
033-391-511-000 100.92
033-391-513-000 75.68
033-391-514-000 75.68
033-391-515-000 75.68
033-391-516-000 75.68
033-391-517-000 75.68
033-391-518-000 75.68
033-391-519-000 75.68
033-391-520-000 75.68
033-391-521-000 75.68
033-391-523-000 75.68
033-391-525-000 75.68
033-391-526-000 75.68
033-391-527-000 75.68
033-391-529-000 100.92
033-391-530-000 100.92
033-391-601-000 100.92
033-391-603-000 75.68
033-391-604-000 75.68
033-391-605-000 75.68
033-391-606-000 75.68
033-391-607-000 75.68
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-391-608-000 75.68
033-391-609-000 75.68
033-391-611-000 100.92
033-391-613-000 75.68
033-391-614-000 75.68
033-391-615-000 75.68
033-391-616-000 75.68
033-391-617-000 75.68
033-391-618-000 75.68
033-391-619-000 75.68
033-391-620-000 75.68
033-391-621-000 75.68
033-391-623-000 75.68
033-391-625-000 75.68
033-391-626-000 75.68
033-391-627-000 75.68
033-391-629-000 100.92
033-391-703-000 75.68
033-391-704-000 75.68
033-391-705-000 75.68
033-391-706-000 75.68
033-391-707-000 75.68
033-391-708-000 75.68
033-391-709-000 75.68
033-391-711-000 100.92
033-391-713-000 75.68
033-391-714-000 75.68
033-391-715-000 75.68
033-391-716-000 75.68
033-391-717-000 75.68
033-391-718-000 75.68
033-391-719-000 75.68
033-391-720-000 75.68
033-391-721-000 75.68
033-391-723-000 75.68
033-391-725-000 75.68
033-391-726-000 75.68
033-391-727-000 75.68
033-392-132-000 75.68
033-392-136-000 75.68
033-392-138-000 75.68
033-392-140-000 100.92
033-392-142-000 75.68
033-392-144-000 75.68
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-392-145-000 100.92
033-392-146-000 100.92
033-392-231-000 75.68
033-392-232-000 75.68
033-392-233-000 75.68
033-392-234-000 75.68
033-392-235-000 75.68
033-392-236-000 75.68
033-392-237-000 75.68
033-392-238-000 75.68
033-392-240-000 100.92
033-392-241-000 75.68
033-392-242-000 75.68
033-392-244-000 75.68
033-392-245-000 100.92
033-392-246-000 100.92
033-392-331-000 75.68
033-392-332-000 75.68
033-392-333-000 75.68
033-392-334-000 75.68
033-392-335-000 75.68
033-392-336-000 75.68
033-392-337-000 75.68
033-392-338-000 75.68
033-392-340-000 100.92
033-392-341-000 75.68
033-392-342-000 75.68
033-392-344-000 75.68
033-392-345-000 100.92
033-392-346-000 100.92
033-392-431-000 75.68
033-392-432-000 75.68
033-392-433-000 75.68
033-392-434-000 75.68
033-392-435-000 75.68
033-392-436-000 75.68
033-392-437-000 75.68
033-392-438-000 75.68
033-392-440-000 100.92
033-392-441-000 75.68
033-392-442-000 75.68
033-392-444-000 75.68
033-392-445-000 100.92
033-392-446-000 100.92
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment (1)
033-392-531-000 75.68
033-392-532-000 75.68
033-392-533-000 75.68
033-392-534-000 75.68
033-392-535-000 75.68
033-392-536-000 75.68
033-392-537-000 75.68
033-392-538-000 75.68
033-392-540-000 100.92
033-392-541-000 75.68
033-392-542-000 75.68
033-392-544-000 75.68
033-392-545-000 100.92
033-392-546-000 100.92
033-392-631-000 75.68
033-392-632-000 75.68
033-392-633-000 75.68
033-392-634-000 75.68
033-392-635-000 75.68
033-392-636-000 75.68
033-392-637-000 75.68
033-392-638-000 75.68
033-392-640-000 100.92
033-392-641-000 75.68
033-392-642-000 75.68
033-392-644-000 75.68
033-392-645-000 100.92
033-392-731-000 75.68
033-392-732-000 75.68
033-392-733-000 75.68
033-392-734-000 75.68
033-392-735-000 75.68
033-392-736-000 75.68
033-392-737-000 75.68
033-392-738-000 75.68
033-392-740-000 100.92
033-392-741-000 75.68
033-392-742-000 75.68
033-392-744-000 75.68
523 Accounts
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
(1) Slight variances may occur due to rounding.

Condo 1 262.22
$187,976.62 $54,256.00
Condo 1 262.22
Condo 1 262.22
Condo 1 262.22
Condo 2 349.63

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 11

5.3 Appendix C – Rate and Method of Apportionment
The following pages show the definitions section of the Rate and Method of Apportionment of Special Tax for the Town of Mammoth Lakes Community Facilities District No. 2001-1 (North Village Area).

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2001-1 (NORTH VILLAGE AREA)

DEFINITIONS
The terms used herein shall have the following meanings:
“Acreage” or “Acre” means that acreage shown on the Assessor’s Parcel Map for each Assessor’s Parcel. In the event that the Assessor’s Parcel Map shows no acreage, the Acreage for any Assessor’s Parcel shall be determined by the CFD Administrator based upon the applicable condominium plan, final map or parcel map.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. “Administrative Expenses” means the following actual or reasonably estimated costs directly related to the administration of the CFD No. 2001-1: the costs of computing the Special Tax Requirement and the annual Special Tax and of preparing the annual Special Tax collection schedules; the costs of collecting the Special Taxes; the costs of remitting the Special Taxes to the fiscal agent or trustee for any Bonds; the costs of the fiscal agent or trustee (including its legal counsel) in the discharge of the duties required of it under any Indenture; the costs of the Town or designee in complying with the disclosure requirements of applicable federal and state securities laws and the California Government Code (including the Act), including public inquiries regarding the Special Taxes, the costs associated with the release of funds from any escrow account (to the extent not paid from other sources); the costs of the Town or designee related to an appeal of the Special Tax and an allocable share of the salaries and an allocable portion of Town overhead costs relating to the foregoing; the costs of the Town or designee related to any rebate calculations for the CFD No. 2001-1; the costs of commencing and pursuing to completion any foreclosure action arising from delinquent Special Taxes in the CFD No. 2001-1; the costs of the Town (including its legal counsel) related to the administration of any letter of credit or other security provided for the payment of Special Taxes or Bonds, any fees or expenses related to any such letters of credit. Administrative Expenses shall also include amounts advanced by the Town for any administrative purposes of the CFD No. 2001-1.
“Affordable Housing” means all property deemed as such by reference to the “Housing Policies” in the “Housing Element” section set forth in the North Village Specific Plan. “Apartment Property” means all Taxable Property, exclusive of Condominiums and Hotel Property, for which a final occupancy permit(s) for building(s) containing attached residential units has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001.
“Assessor’s Parcel” means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel number.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel number.
“Association Property” means any area designated as community association property or condominium association property on a condominium plan recorded in the Office of the County Recorder and/or any property deeded to or owned by The Village at Mammoth Community Association, any other applicable master association, or any condominium owners association.

“Bonds” means any bonds or other indebtedness (as defined in the Act), whether in one or more series, secured by the levy of Special Taxes within the CFD No. 2001-1. “CFD Administrator” means an official of the Town, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of Special Taxes. “Commercial Units” mean all Condominiums, exclusive of Conference Space Units, designed for use for general commercial uses and/or property management uses as shown on a condominium plan recorded in the Office of the County Recorder.
“Common Area” means any area designated as such on a condominium plan recorded in the Office of the County Recorder, including any common area for the exclusive use of one or more owners. “Condominium” means any element designated as a unit in a condominium plan which was recorded as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001.
“Conference Space Units” means any Condominium, exclusive of Residential Units, designed for the primary purpose of providing meeting or conference space. “Council” means the Town Council of the Town of Mammoth Lakes, acting as the legislative body of the CFD No. 2001-1.
“County” means the County of Mono, California.
“Developed Property” means, collectively, Residential Units, Commercial Units, Hotel Property, Apartment Property, and Other Commercial Property excluding the Residual Parcel. “Equivalent Bedroom Unit” or “EBU” means the factor for use in calculating the Special Tax where one EBU is equal to one (1) bedroom or in the case of Commercial Units and Other Commercial Property 450 Square Feet.
“Exempt Property” means all property located within the boundaries of the CFD No. 2001-1 which is exempt from the Special Tax pursuant Section E below.
“Fiscal Year” means the period starting on each July 1 and ending on the following June 30. “Gondola Parcel” means that Assessor’s Parcel for which a building permit for construction of the bottom terminal of a gondola has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001. “Hotel Property” means all Taxable Property, exclusive of Condominiums and Apartment Property, for which a final occupancy permit(s) for (i) a place of lodging that provides sleeping accommodations and related facilities for travelers or (ii) a vacation or resort club (where ownership/membership interest in such club are evidenced by points, share or other interests that entitle the owners/members to occupy rooms on some periodic basis) has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001. “Indenture” means the indenture, fiscal agent agreement, trust agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time, and any instrument replacing or supplementing the same. “Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C that can be levied by the Council in any Fiscal Year on any Assessor’s Parcel.

“Other Units” means all Condominiums not classified as Residential Units or Commercial Units as shown on a condominium plan recorded in the Office of the County Recorder. “Other Commercial Property” means all Taxable Property exclusive of Condominiums, Hotel Property, Apartment Property, and the Gondola Parcel for which a building permit has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001.
“Public Property” means property within the boundaries of the CFD No. 2001-1 owned by, irrevocably offered or dedicated to, or for which an easement for purposes of public or private road right-of-way has been granted to the federal government, the State of California, the County, the Town, or any local government or other public agency, provided that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use.
“Residential Units” mean all Condominiums designed for use for residential purposes as shown on a condominium plan recorded in the Office of the County Recorder and all Time Share Units. “Residual Parcel” means Assessor’s Parcel 33-041-05. However, if the aforementioned Assessor’s Parcel is renumbered, consolidated, and/or then subdivided, the Residual Parcel shall be the subsequent Assessor’s Parcel containing more Acreage attributable to 33-041-05 than any other subsequent Assessor’s Parcel, or if a condominium plan is recorded on Assessor’s Parcel 33-041-05, the Residual Parcel shall be the Commercial Unit with the greatest amount of Square Feet. “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.
“Square Feet” means for Commercial Units, the square footage as indicated on the recorded condominium plan and for Other Commercial Property, means the total of the gross area of the floor surfaces within the exterior wall of the building, not including space devoted to stairwells, basement storage, required corridors, public restrooms, elevator shafts, light courts, vehicle parking and areas incident thereto, mechanical equipment incidental to the operation of such building, and covered public pedestrian circulation areas, including atriums, lobbies, plazas, patios, decks, arcades and similar areas, except such public circulation areas or portions thereof that are used solely for commercial purposes.

The determination of Square Feet shall be made by reference to appropriate records kept by the Community Development Department.
“Special Tax Requirement” means (A) that amount with respect to the CFD No. 2001-1 determined by the Council or designee as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) regularly scheduled debt service for the calendar year which commences in such Fiscal Year on any outstanding Bonds, (3) any amount required to replenish any reserve fund established in connection with Bonds, (4) for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year, (5) the costs of remarketing, credit enhancement and liquidity facility fees (including such fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such indebtedness), (6) directly for acquisition or construction of facilities eligible to be financed by the CFD No. 2000-1 under the Act; and less (B) available funds as directed under the Indenture.
“Taxable Property” means all property located within the boundaries of the CFD No. 2001-1 which is not exempt from the Special Tax pursuant to Section E below. “Time Share Unit” means all Condominiums (i) designated for time share use as shown on a condominium plan recorded in the Office of the County Recorder or (ii) where a Condominium owner receives the right to the recurrent or exclusive use or occupancy of a Condominium annually or on some

other periodic basis, for a period of time that has been or will be allotted from the use or occupancy periods into which the Condominiums have been divided.
“Town” means the Town of Mammoth Lakes.
“Undeveloped Property” means all Taxable Property not classified as Developed Property or the Gondola Parcel.

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT NORTH VILLAGE AREA BENEFIT ASSESSMENT DISTRICT NO. 2002-2, ZONE 1 FOR FISCAL YEAR 2022/23
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703), Article XIII D of the Constitution of the State and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (collectively, hereafter referred to as the “Assessment Law”) did, by previous resolution, establish the Benefit Assessment District designated as: North Village Area Benefit Assessment District No. 2002-2, Zone 1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2022 and ending June 30, 2023 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2022/23 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday July 6, 2022 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. The Report as presented, consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work; (b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2022/23;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2022/23 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District in proportion to the special benefits received; together with a formula pursuant to which such annual assessment may be adjusted annually for inflation pursuant to the Assessment Law without the necessity for additional assessment ballot procedures.
(e) The Town Contribution for General Benefit funds will be applied to offset the cost of improvements for Fiscal Year 2022/23, resulting in $54,260 levy to the parcels in the Maintenance District.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Town Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Town Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 1
st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Adopt Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

Meeting Date: June 1, 2022
Prepared by: Sierra Shultz, Deputy Airport Manager
RECOMMENDATION:

Staff recommends that Town Council adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2022/23, approving the Annual Report, and setting the time and place for the public hearing on July 6, 2022.

BACKGROUND:

Each year at this time, the assessments against properties within Assessment District 2014- 1 (Mammoth View) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the upcoming fiscal year.

The Improvement Act of 1911, under which the district was formed, requires a Resolution determining the amount be filed each year to determine and levy an annual assessment.

This staff report recommends the adoption of a resolution approving the annual report in accordance with the Benefit Assessment Act of 1982 and the Improvement Act of 1911.

ANALYSIS:

In Fiscal Year 2021/22, there were no maintenance projects done along Viewpoint Road.

The Town has considered administration costs, a long-term pavement management program, snow removal, and other maintenance for Viewpoint Road and has determined that due to current fund balances and long-term needs, it is recommended that a levy of $4,500.00 be assessed in Fiscal Year 2022/23. The maximum allowable assessment for 2022/23 is $37,093.24 and the assessment being recommended is $4,500.00 since the existing fund balance has sufficient maintenance funds and only needs additional funds for administrative costs. A public hearing is required under the code sections for which the assessment is governed.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes detail for all Financial Considerations.

In summary, the total district budget is $4,500.00 for the 2022/23 fiscal year.

nbsgov.com
Prepared by:

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Temecula, CA 92592
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Fiscal Year 2022/23 Engineer’s Report For:

Benefit Assessment District No. 2014-1
(Mammoth View)
May 2022

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View)

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ........................................................... 2

2.2 Description of District Maintenance Activities ......................................................... 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ........................................................................................................... 3

3.2 Definitions of Budget Items ....................................................................................... 4

4. SPECIAL AND GENERAL BENEFIT ...................................................................................... 5

4.1 Identification of Benefit ............................................................................................ 5

4.2 Separation of General Benefit ................................................................................... 6

4.3 Quantification of General Benefit ............................................................................. 7

4.4 Apportioning of Special Benefit .............................................................................. 10

5. METHOD OF ASSESSMENT ............................................................................................ 15

5.1 Method of Assessment Spread ............................................................................... 15

5.2 Cost of Living Inflator .............................................................................................. 15

5.3 Assessment Budget ................................................................................................. 16

6. APPENDICES ................................................................................................................. 17

6.1 Appendix A – Assessment Diagram ......................................................................... 18

6.2 Appendix B – Assessment Roll ................................................................................ 19

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established the Benefit Assessment District No. 2014-1 (Mammoth View) (the “District”) in 2014 pursuant to the Benefit Assessment Act of 1982; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2022/23; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed, and an estimate of the costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $4,500.00
Less: Town General Benefit Contribution 0.00
Less: Additional Contribution 0.00
Plus: Contribution from District Funds 0.00
Balance to Assessment $4,500.00
Total Special Benefit Points 326.41
Fiscal Year 2022/23 Maximum Assessment Rate Per Special Benefit Point $113.64 Fiscal Year 2022/23 Actual Assessment Rate Per Special Benefit Point $13.78

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 2

2. PLANS AND SPECIFICATIONS
The District will provide for the ongoing maintenance, servicing, and administration of road, emergency access area, and sidewalk improvements all located within the public right-of-way and dedicated easements or the emergency access area within the boundaries of the District. The Mammoth View project developer and the Town funded and constructed the District improvements to be maintained.

2.1 Description of the Boundaries of the District
The District is located within the boundaries of the Town. The District is generally bounded by Main Street on the south, on the northeast by Alpine Circle, on the east by Mountain Boulevard, and on the west near Minaret Road. The District boundaries include the Mammoth View project and the Viewpoint condominiums, as well as the public improvements including Viewpoint Road, the emergency access area, and a portion of the Main Street sidewalks. The District will not provide maintenance and service activities to improvements located outside of the District boundaries.

Section 6 of this Engineer’s Report provides an assessment diagram that more fully provides a description of the parcels within the District’s boundaries.

2.2 Description of District Maintenance Activities
The improvements maintained by the District include Viewpoint Road, the Viewpoint condominium emergency access area located to the north of the Viewpoint condominiums, sidewalks fronting the District along Main Street, Mountain Boulevard, and Alpine Circle, and appurtenant facilities located throughout the District, which are of direct and special benefit to the parcels within the District. The District improvements are located within the street public rights-of-way and dedicated public easements or the emergency access area which are all within the boundaries of the District.

The District maintenance activities may include but are not limited to, all of the following: maintenance of Viewpoint Road and the emergency access area, including the emergency access area traffic control management device (e.g. gate), snow management, including the melting, removal, and hauling, summer sidewalk sweeping, hardscape and landscape maintenance, street lights, monument and directional sign maintenance, banner maintenance, and the upkeep, repair, removal or replacement of all or any part of any improvement. The District services include all necessary service, operations and administration required to keep the District improvements in an operational and satisfactory condition. Services provided include all necessary service, operations and administration required to keep the improvements in an operational and satisfactory condition. The District maintenance and services shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated costs of maintaining, servicing, and administering of the District improvements as described in Section 2 are outlined below. Each year, as part of the District assessment levy calculation process, the costs and expenses are reviewed, and the annual costs are projected for the following fiscal year.

The Fiscal Year 2022/23 estimated cost budget for maintaining, servicing, and administering the District improvements is shown in the following table:

Description
Proposed
Fiscal Year
2022/23 Costs
Annual Maintenance Costs
Snow Management $0.00
Summer Sidewalk Sweeping 0.00
Landscape Maintenance 0.00
Street Maintenance 0.00
Subtotal Annual Maintenance Costs $0.00
Major Maintenance Costs
Slurry Seal – Accrual $0.00
Asphalt – Accrual 0.00
Landscape Improvements 0.00
Subtotal Major Maintenance Costs $0.00
Administration Costs
Personnel/Overhead/Consultant $4,500.00
Subtotal Administration Costs $4,500.00
Total District Budget $4,500.00
Less: Town General Benefit Contribution $0.00
Less: Additional Contribution 0.00
District Property Owner Participation and Reserves $4,500.00 Less: Contribution from District Funds 0.00
Fiscal Year 2022/23 District Assessment $4,500.00

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements and sidewalks snowmelt expenses. The annual snow management budget is based upon a 200-inch snow year.

Summer Sidewalk Sweeping: Includes sweeping of the sidewalk improvements during the summer months.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Street Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff to maintain the street improvements of Viewpoint Road and the emergency access area, including the power of streetlights, annual asphalt repair, striping of the road, maintenance of road signs, maintenance of retaining walls, maintenance of guard rails, curb, gutter, sidewalk, and sweeping, as necessary.

Slurry Seal - Accrual: Includes the accrual for costs to provide for periodic asphalt sealing of the street improvements within the District. The asphalt sealing has a finite life expectancy and will need to be completed approximately every six years in the future.

Asphalt - Accrual: Includes the cost to provide for periodic asphalt replacement of the street improvements within the District. The asphalt has a finite life expectancy and will need to be replaced approximately every 15 years in the future.

Fog seal – Accrual: Includes the accrual for costs to provide for periodic fog seal treatment of the asphalt of the street improvements within the District. The asphalt fog seal has a finite life expectancy and will need to be completed approximately every three years. Every six years the asphalt will be slurry sealed, rather than fog sealed.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the Mono County (the “County”) tax roll each year, along with responding to any public inquiries.

3.2.3 GENERAL BENEFIT
Town Contribution for General Benefit: The Town contributes 2.52% of the direct annual maintenance cost.

Additional Contribution: In addition to the general benefit contribution, the Town is providing additional contributions to the District when funds are provided from the Gas Tax Fund for services provided in the District.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 5

4. SPECIAL AND GENERAL BENEFIT
Pursuant to Article XIIID, all parcels that receive a special benefit conferred upon them as a result of the maintenance of the improvements shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance of the improvements. The Benefit Assessment District Act of 1982, commencing with Section 54703 of the Government Code, permits the establishment of assessment districts by local agencies for the purpose of providing services which benefit individual properties for those services which confer special benefit upon the properties to which the services are being provided.

Section 54711(1) of the Benefit Assessment District Act of 1982 requires that assessments must be levied according to benefit, this Section states:
"The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service." Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Examples of parcels exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts, and public parkways.

Furthermore, Proposition 218 requires that the Town separate the general benefit from special benefit, so that only special benefit may be assessed to properties within the District.

4.1 Identification of Benefit
The ongoing maintenance, servicing and operation of the District improvements will provide benefits to both those properties within the District boundaries and to the community as a whole. The snow cleared and year-round maintained improvements will provide an increased level of access for residents, guests, and emergency vehicles, and will also provide a safety benefit to property and people throughout the District. The following benefits will be provided as a result of the District maintenance activities:

Viewpoint Road Access
 The maintenance activities will provide for clear and safe vehicular access to and from those District properties accessed via Viewpoint Road.
 An improved and maintained Viewpoint Road, which meets the Town’s standards for maintenance, allows for more efficient and improved access to property by emergency service providers in the event of a fire, medical emergency, or natural disaster.  Viewpoint Road does not include sidewalks, therefore, a snow cleared and maintained road will provide safe pedestrian passage from properties accessed from Viewpoint Road to sidewalks located along Main Street.
 The snow cleared and maintained Viewpoint Road will minimize the number of vehicular accidents and pedestrian trip and fall occurrences potentially occurring along Viewpoint Road.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 6 Emergency Access Area
 The maintained emergency access area will improve the access and potentially the response times to properties served by this alternative access point by emergency service providers in the event of a fire, medical emergency, or natural disaster.  Regular maintenance and repairs to the emergency access area will ensure that this access area does not reach a state of deterioration or disrepair so as to be materially detrimental to properties that are serviced by this emergency access point.

Pedestrian Safety
 The maintained sidewalks will provide for clear and safe access to and from District properties, as well as provide for safe pedestrian passage through the District.  The snow cleared and maintained sidewalk improvements will minimize the number of future trip and fall occurrences potentially occurring on sidewalks within the District.  Well-maintained sidewalks provide a separation between vehicle and pedestrian as well as property and pedestrian, which provides a safety benefit for both property and pedestrian.

The U.S. Department of Transportation Federal Highway Administration (FHWA, n.d.) notes that annually, around 4,500 pedestrians are killed in traffic crashes with motor vehicles in the United States. Pedestrians killed while "walking along the roadway" account for almost 8 percent of those deaths. Providing safe walkways separated from the travel lanes could help to prevent up to 88 percent of these "walking along roadway” crashes (FHWA, n.d.).

As a result of the collective improvements being maintained, the overall livability of the District will increase. Livability encompasses several qualities and characteristics that are unique to a specific area. The Victoria Transport Policy Institute (2011) expands on the concept of livability and the various benefits associated with that designation:
“The livability of an area increases property desirability and business activity. Livability is largely affected by conditions in the public realm, places where people naturally interact with each other and their community, including streets, parks, transportation terminals and other public facilities. Livability also refers to the environmental and social quality of an area as perceived by employees, customers, and visitors. This includes local environmental conditions, the quality of social interactions, opportunities for recreation and entertainment, aesthetics, and existence of unique cultural and environmental resources.”

4.2 Separation of General Benefit
Section 4 of Article XIIID of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next “separate the general benefits from the special benefits conferred,” and only the special benefits can be included in the amount of the assessments imposed.

General benefit is an overall and similar benefit to the public at large resulting from the maintenance activities to be provided by the assessments levied. The improvements to be maintained by the District will be constructed and located within the District boundaries only. There will be no District maintenance activities provided for improvements located outside of the District boundaries.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 7 The maintained improvements will provide benefits to the property within the District, but it is recognized that the ongoing District maintenance activities will also provide a level of benefit to those passing through the District to access property outside of the District. Traffic from property within and outside of the District as well as individuals passing through the District area will be able to utilize the maintained improvements to not only access property located within a close proximity to the District, but also property located outside of the District. Therefore, the general benefit created as a result of the District maintenance activities has been considered.

4.3 Quantification of General Benefit
In order for property within the District to be assessed only for that portion of special benefit received from the District maintenance activities, the general benefit provided by the ongoing maintenance of the improvements needs to be quantified. The amount of general benefit that is provided from the District maintenance activities cannot be funded via property owner assessments within the District.

4.3.1 VIEWPOINT ROAD ACCESS GENERAL BENEFIT
From a visual inspection of the layout of Viewpoint Road within the District one must conclude that the purpose of Viewpoint Road is exclusively intended for the benefit of accessing property. Viewpoint Road is not a through street and, therefore, does not provide a direct means of traveling from one place to another such that one would reasonably expect a driver to purposefully choose Viewpoint Road as the best route for travel through the Town unless that travelled route began or ended with a parcel accessed from Viewpoint Road. A route beginning or ending with a parcel accessed from Viewpoint Road does not include the “general public” for purposes of determining general benefit. Given the location of Viewpoint Road to Main Street, there are bound to be drivers that will make limited use of Viewpoint Road. Drivers may accidentally turn onto Viewpoint Road in search of a property that is not located off of Viewpoint Road or drivers may potentially use Viewpoint Road to turn off of Main Street with the intent of turning around or going back from where they came. This potential traffic traveling along Viewpoint Road would be considered to be of general benefit. As expressed by the Court in Beutz v. County of Riverside (2010), “... courts of this state have long recognized that virtually all public improvement projects provide general benefits." A conservative estimate of 1.00% is assigned as the general benefit portion of the benefits resulting from the maintenance activities related to Viewpoint Road. Therefore, the general benefit provided by the ongoing maintenance of Viewpoint Road is 1.00% and the special benefit provided by the ongoing maintenance is estimated to be 99.00%.

Viewpoint Road Access General Benefit 1.00%

4.3.2 EMERGENCY ACCESS AREA GENERAL BENEFIT
Based on the intended purpose of the emergency access area within the District one must conclude that the purpose of emergency access area is exclusively intended for the benefit of property accessed via this area. The emergency access area is not a normal route of travel and is intended to be used by emergency vehicles that need to access property in case of an emergency. However, there may be a minimal level of pedestrian traffic that utilizes the emergency access area to pass through the District for recreational purposes or to access property outside of the District. Again, as expressed by the Court in Beutz v. County of Riverside (2010), “... courts of this state have long recognized that virtually all public improvement

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 8 projects provide general benefits." A conservative estimate of 1.00% is assigned as the general benefit portion of the benefits resulting from the District maintenance of the emergency access area. Therefore, the general benefit provided by the ongoing maintenance of emergency access area is 1.00% and the special benefit is estimated to be 99.00%.

Emergency Access Area General Benefit 1.00%

4.3.3 PEDESTRIAN SAFETY GENERAL BENEFIT
As a result of the District maintenance activities, there will be a level of general benefit to pedestrians and others who do not reside within the District. There will be pedestrian traffic generated from property outside of the District that will utilize the maintained sidewalks in order to pass through the District and access property located outside of the District boundaries. In addition to accessing property located outside of the District, there will also be a level of pedestrian activity that will utilize the maintained sidewalks for leisure and fitness activities. Pedestrians will incorporate the maintained and safe sidewalks into their leisure and fitness routines, thus making the sidewalks serve as a pass-through portion of their overall route traveled. The benefit provided to property and pedestrians, as a result of the maintained sidewalks serving as a pass-through corridor, needs to be quantified.

According to the U.S. Census Bureau (2010), the Town has a permanent resident population of approximately 8,234. However, the Town attracts a significant number of tourists and according to the Town’s Pedestrian Master Plan, adopted April 16, 2014, (TOML, 2014) during peak tourist season the Town’s population can increase to as many as 35,000 people. The Town’s 2007 General Plan (TOML, 2007) identifies that the non-permanent residential units accommodate 4 persons per unit on average. Based on this average person per unit size for the Town and considering there are 162 residential units within the District, there are approximately 648 people that could reside within the District boundaries at peak tourist season.

Population Area Population
Peak Tourist Season Town Population 35,000
Peak Tourist Season District Population (1) 648
(1) Based on 162 District residential units multiplied by 4.0 persons per unit.

In order to determine the utilization of the sidewalks within the Town and District, data from the Summary of Travel Trends, 2009 National Household Travel Survey (NHTS) prepared by the U.S. Department of Transportation Federal Highway Administration (FHWA, 2011) was used, including the analysis of the number of person trips by various modes of transportations such as private vehicle, transit, walking or some other means of transportation. According to the Mountain Division data extracted from the 2009 NHTS database, of the annual 29,017 (in millions) total person trips, 2,663 (in millions) or 9.17% of those person trips were made by using walking as their mode of transportation (FHWA, 2011). Applying this percentage, to the populations listed above, the following table provides the number of persons that would utilize walking as the typical mode of transportation during the Town’s peak tourist season:

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 9 Population Area Population
Population w/Walking
as Typical Mode of
Transportation (1)
Peak Tourist Season Town Population 35,000 3,212
Peak Tourist Season District
Population 648 59
(1) Population multiplied by 9.17%.

To further quantify the non-District population that uses walking as the mode of transportation, the District population needs to be excluded from the total population figure of 3,212 identified above.

Therefore, the adjusted population, located outside of the District boundaries, that uses walking as the mode of transportation is 3,153 people.

Population Area Population
Population
w/Walking
as Mode of
Transportation (1)
Peak Tourist Season Town Population 35,000 3,212
Less District Boundary Population (648) (59)
Non-District Population Totals: 34,352 3,153
(1) Population multiplied by 9.17%.

In order to obtain a better picture of the overall level of general benefit provided by the maintained District sidewalk improvements, the pedestrian traffic that utilizes walking as the mode of transportation that will seek out and use the sidewalks within the District’s boundaries, but reside outside of the District, must be considered. The 2009 NHTS further details the purposes of the 2,663 (in millions) reported Mountain Division walking trips. Based on the residential/lodging property types within the District, people outside of the District would utilize the District sidewalks for the following reasons: shopping, dining, errands, walk to school, day care or religious activity, personal/family business, and appointments, social or recreational activities, and other.

The following table details the number of walking trips, based on the 2009 NHTS study, for each of the activities that are the most likely reasons people outside of the District would use the sidewalk improvements within the District:

Trip Purpose
Number of Walking
Trips
(in millions)
Shopping/Dining/Errands 529
School/Daycare/Religious activity 135
Personal/Family Business 173
Social/Recreational 709
Do not know/Other 69
Total 1,615
Of the total number of walking trips reported in the 2009 NHTS, 1,615 (in millions) or 60.65% are for purposes that persons outside of the District would utilize the sidewalk improvements within the District.

Applying this percentage (60.65%) to the number of people using walking as their mode of transportation

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 10 and that reside outside of the District (3,153), but use the sidewalks within the District, there are approximately 1,912 people using the maintained sidewalks to engage in general benefit activity.

Description Population
Non-District population utilizing walking as the
typical mode of transportation 3,153
% of 2009 NHTS walking trips representing
activities outside of the District 60.65%
Non-District population engaging in general
benefit activities 1,912
The number of persons engaging in general benefit activities represents 5.57% of the Town’s total peak tourist season population, of 34,352 previously identified above, and is therefore considered to be District general benefit.

Sidewalk General Benefit 5.57%
Therefore, the general benefit provided by the ongoing maintenance of the District sidewalks is 5.57% and the special benefit is estimated to be 94.43%.

4.3.4 COLLECTIVE GENERAL BENEFIT
Since the District is comprised of benefits resulting from a blend of maintained improvements (Viewpoint Road, emergency access area, and sidewalks), the activity of both pedestrians and vehicles must be addressed in a collective form rather than independently. Therefore, the arithmetic mean of the general benefit percentages has been used to quantify the overall level of general benefit for the District.

This general benefit result is provided in the table below:

Viewpoint Road Access General Benefit 1.00%
Emergency Access Area General Benefit 1.00%
Pedestrian Safety General Benefit 5.57%
Total District General Benefit 2.52%
The general benefit, which is the percentage of the total maintenance budget that must be funded through sources other than assessments, is 2.52%. The special benefit then, which is the percentage of the maintenance budget that may be funded by assessments, is 97.48%.

4.4 Apportioning of Special Benefit
As outlined above, each of the parcels within the District is deemed to receive special benefit from the ongoing District maintenance activities. Each parcel that has a special benefit conferred upon it as a result of the ongoing District maintenance activities is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the District maintenance costs.

The District is comprised of two primary developments: Viewpoint condominiums and the Mammoth View project. However, the Mammoth View project can be further allocated into two categories: The Summit

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 11 properties and the Basecamp properties. The Summit properties include the 12 condominium units and 28 condominium cabin units that are accessed from Viewpoint Road. The Basecamp properties include the 12 condominium units and the hotel that are accessed from Mountain Boulevard and Alpine Circle.

4.4.1 BENEFIT POINTS ASSIGNMENT
Viewpoint Road Access Benefit Points Assignment: Viewpoint Road serves as the primary access point for the Viewpoint condominiums and the Summit properties. Vehicles and pedestrians will travel the entire length of the maintained Viewpoint Road to access the Summit properties. To account for the benefit that the Summit properties receive from having the entire length of Viewpoint Road maintained by the District, Summit properties are assigned 1.0 benefit point. However, access to the Viewpoint condominiums only requires vehicles and pedestrians to travel approximately 351 feet of the total 525-foot Viewpoint Road.

Since the Viewpoint condominiums utilize approximately 65% of the maintained Viewpoint Road, they are assigned 0.65 benefit points for the benefits received from that portion of the maintained Viewpoint Road used to access their properties. There is no vehicular access from Viewpoint Road to the Basecamp properties. However, pedestrian traffic from the Basecamp properties has been considered. The Mammoth View project is designed, and has pedestrian walkways, for residents and guests to use the various amenities located throughout the entire project. Pedestrians may utilize these walkways to access Viewpoint Road to in order to travel outside of the District via Viewpoint Road. To recognize the potential pedestrian traffic along Viewpoint Road from the Basecamp properties, 0.25 benefit points are assigned to Basecamp properties for the benefit received from the Viewpoint Road maintenance activities. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the Viewpoint Road maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District.

Property Location Classification
Viewpoint Road
Access Benefit
Point Assignment
Summit Properties 1.00
Basecamp Properties 0.25
Viewpoint Condominiums 0.65
District-wide Common Areas 0.00
Emergency Access Area Benefit Points Assignment: The emergency access area serves as the secondary emergency access point primarily for the Viewpoint condominiums should residents and emergency vehicles be prevented from accessing the Viewpoint condominiums via Viewpoint Road. A well-maintained and easily accessed emergency corridor will provide a quick and efficient route for emergency vehicles to access the Viewpoint condominium properties. To recognize the benefit from having a year-round maintained emergency access area, Viewpoint condominiums are assigned 1.0 benefit point. While the emergency access area is designed to serve the Viewpoint condominiums it also provides benefit to both the Summit properties and the Basecamp properties. Due to the location of the Summit properties, it would be difficult for large emergency vehicles to access the Summit properties via the emergency access area. However, smaller emergency vehicles could access the Summit properties and provide emergency services, if needed. Further, the Summit properties’ residents can utilize the Mammoth View project’s walkways to vacate the Summit properties area and relocate over to the Basecamp properties area.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 12 Therefore, to recognize the reduced benefit that the Summit properties receive from the emergency access area compared to the Viewpoint condominiums’ benefit received, 0.75 benefit points have been assigned. There is no vehicular access for smaller emergency vehicles to drive to the Basecamp properties from the emergency access area. However, the Basecamp properties are located at a lower elevation than the Summit properties. This lower elevation would allow for fire services to battle fires and provide emergency assistance from the higher Summit properties position. Further, emergency personnel could access the Basecamp properties on foot from the Summit properties area by utilizing the Mammoth View project’s walkways. To account for this limited benefit received from the emergency access area, the Basecamp properties are assigned 0.25 benefit points. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the emergency access area maintenance activities.

The following table provides the benefit points assigned to the property location classifications within the District.

Property Location Classification
Emergency Access
Area Benefit
Point Assignment
Summit Properties 0.75
Basecamp Properties 0.25
Viewpoint Condominiums 1.00
District-wide Common Areas 0.00
Pedestrian Safety Benefit Points Assignment: The maintained District sidewalks are located along Main Street, Mountain Boulevard, and Alpine Circle. People from the Basecamp properties can quickly and conveniently access the sidewalks from several area locations along Mountain Boulevard and Alpine Circle.

To account for the close proximity to the sidewalks and convenience for these properties to access the maintained sidewalks, Basecamp properties are assigned 1.0 benefit point. Access to the sidewalks from the Summit properties requires residents to either travel along Viewpoint Road or first travel the Mammoth View project walkways to access the sidewalks. Since the Summit properties have a greater distance to travel prior to reaching the District sidewalks and have access to the sidewalks via two different points of similar distance, 0.50 benefit points are assigned. Given the location of the District sidewalks and the proximity of those sidewalks from the Viewpoint condominiums, residents will most likely access the sidewalks via Viewpoint Road instead of traveling the additional distance through the Summit properties and Basecamp properties. Therefore, to account for this single access point to the maintained District sidewalks, Viewpoint condominiums are assigned 0.25 benefit points. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the sidewalk maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 13 Property Location Classification
Pedestrian Safety
Benefit
Point Assignment
Summit Properties 0.50
Basecamp Properties 1.00
Viewpoint Condominiums 0.25
District-wide Common Areas 0.00
By adjusting the total benefit points for each property location classification set forth above by parcel factors, a more complete picture of the proportional special benefits received by each parcel within the District is presented.

The following table provides a summary of the special benefit points assigned to each property location classification within the District.

Property Location
Classification
Viewpoint
Road Access
Benefit Point
Assignment
Emergency
Access Area
Benefit Point
Assignment
Pedestrian
Safety
Benefit Point
Assignment
Total
Benefit Point
Assignment
Summit Properties 1.00 0.75 0.50 2.25
Basecamp Properties 0.25 0.25 1.00 1.50
Viewpoint Condominiums 0.65 1.00 0.25 1.90
District-wide Common Areas 0.00 0.00 0.00 0.00

4.4.2 PARCEL FACTORS
The Town of Mammoth Lakes Travel Model Final Report (LSC, 2011) identified trip rates for various land use types throughout the Town. Of those land use types, there are three land use types within the District:

Residential High-Density (MF) – Visitor, Resort Hotel – Visitor, and Retail/Commercial. The Residential High-Density (MF) – Visitor land use type includes all of the Viewpoint condominiums, the Mammoth View townhouse condominium units, and the Mammoth View condominium cabin units. The Resort Hotel – Visitor land use type includes the 54 rooms within Mammoth View hotel. There was not a specific land use type category for restaurants. For purposes of this analysis, the property designated for restaurant use is considered to be Retail/Commercial. According to the report, the three land use types have the following trips per day assigned.

Land Use Type
Trips
per Day Per
Residential High-Density (MF) – Visitor 11.50 Unit
Resort Hotel – Visitor 12.00 Unit
Retail/Commercial 60.20 1,000 Square Feet
Utilizing the Residential High-Density (MF) – Visitor land use type as our base parcel factor of 1.00, the remaining parcel factors can be assigned based upon the approximate proportional relationship to the base parcel factor.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 14 Land Use Type
Parcel
Factor Per
Residential High-Density (MF) – Visitor 1.00 Unit
Resort Hotel – Visitor 1.00 Room
Retail/Commercial 5.20 1,000 Square Feet
The average building square footage for the Residential High-Density (MF) – Visitor units is approximately 1,000 square feet. Therefore, there were no additional adjustments needed for the Retail/Commercial land use type obtain a proportional relationship Residential High-Density (MF) – Visitor land use type.

4.4.3 TOTAL SPECIAL BENEFIT POINTS CALCULATION
The formula below shows the total special benefit points calculation for each parcel within the District:

Parcel’s Total
Special Benefit Points =
Property Location
Classification Total
Benefit Point Assignment
X Parcel Factor

4.4.4 DATA CONSIDERATIONS AND PARCEL CHANGES
The use of the latest Assessor’s Secured Roll information has been and shall be used in the future as the basis in determining each parcel’s land use and building square footage, unless better data was or is available to the Town. In addition, if any parcel within the District is determined by the Assessment Roll to be an invalid parcel number, the land use and building square footage of the subsequent valid parcel(s) shall serve as the basis in assigning special benefit points.

4.4.5 TOTAL SPECIAL BENEFIT POINTS
The total special benefit points for the District at this time are 326.41. The total special benefit points are summarized as follows:

Property
Location Classification
Unit
Count (1)
Total
Benefit Point
Assignment
Parcel
Factor (2)
Total
Special
Benefit Points
Summit Properties 40 2.25 1.00 90.00
Basecamp Properties - Residential 66 1.50 1.00 99.00
Basecamp Properties - Retail/
Commercial 3,976 1.50 5.20 31.01
Viewpoint Condominiums 56 1.90 1.00 106.40
District-wide Common Areas N/A 0.00 0.00 0.00
Total Special Benefit Points: 326.41
(1) The Basecamp Properties – Retail/Commercial unit count represents total building square footage. (2) The Retail/Commercial parcel factor is per 1,000 building square feet.

Section 6 of this Engineer’s Report provides a detailed special benefit points breakdown for each parcel in the District.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 15

5. METHOD OF ASSESSMENT

5.1 Method of Assessment Spread
The method of assessment is based upon a formula that assigns the special benefit to each parcel. The formulas below provide a summary of the annual assessment calculation for each parcel in the District. (A)
Parcel’s Total
Special Benefit
Points
=
(B)
Property Location
Classification Total
Benefit Point
Assignment
X
(C)
Parcel Factor
(B)
Property Location
Classification Total
Benefit Point
Assignment
=
Viewpoint Road
Access Benefit
Points
+
Emergency
Access Area
Benefit Points
+
Pedestrian Safety
Benefit Points
(C)
Parcel
Factor
Residential High-Density (MF) – Visitor = 1.00 per Unit Resort Hotel – Visitor = 1.00 per Room
Retail/Commercial = 5.20 per 1,000 Square Feet
Parcel’s
Maximum Allowable
Assessment (1)
=
Maximum
Assessment
Rate
x
(A)
Parcel’s Total Special
Benefit Points
Parcel’s
Actual Assessment =
Actual
Assessment
Rate
x
(A)
Parcel’s Total Special
Benefit Points
(1) Subject to a cost-of-living inflator.

5.2 Cost of Living Inflator
The original assessment formula states each fiscal year, beginning Fiscal Year 2015/16, the maximum allowable assessment amount may be increased by the lesser of 2.00% or the annual calendar year percentage change in the Consumer Price Index published by the U.S. Bureau of Labor Statistics for all Urban Consumers in the Los Angeles-Riverside-Orange County Area (“CPI”). If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. If operating costs are such that the maximum assessment amount is not needed, the Town would levy only what is needed for that year. In January 2018, the Bureau of Labor Statistics (BLS) updated their geographic areas for computing CPI. Previously, the Los Angeles-RiversideOrange County index was made up of Los Angeles, Orange, Riverside, San Bernardino, and Ventura

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 16 counties. The BLS split this index into two areas; one that represents Los Angeles and Orange counties (Los Angeles-Long Beach-Anaheim) and another that represents Riverside and San Bernardino counties (Riverside-San Bernardino-Ontario). The Town chose to use the Annual Los Angeles-Long Beach-Anaheim CPI for the calendar year for future calculations.

The annual calendar year percentage change in the CPI applicable to the Fiscal Year 2022/23 assessment is

3.83%. Therefore, the cost-of-living inflator for Fiscal Year 2022/23 is 2.00%.

5.3 Assessment Budget
In order to assess the parcels within the District for the special benefits received from the ongoing District maintenance activities, the general and special benefits must be separated. As previously quantified, the general benefit received from the District maintenance activities is 2.52%. Accordingly, 97.48% of the benefits from the District maintenance activities are considered to provide special benefits to the properties within the District and thus could be subject to assessment therein.

5.3.1 MAXIMUM ASSESSMENT RATE PER SPECIAL BENEFIT POINT The initial maximum assessment rate per special benefit point for the District was established in the Fiscal Year 2014/15 with the maximum assessment of $99.15 per Special Benefit Point.

After applying the annual cost of living inflator, the maximum assessment rate per special benefit point for Fiscal Year 2022/23 is $113.64.

The following table is a historical representation of the maximum assessment rate:

Fiscal Year
Maximum
Assessment Rate
2015/16 $100.48
2016/17 101.39
2017/18 103.31
2018/19 105.37
2019/20 107.48
2020/21 109.63
2021/22 111.41
2022/23 113.64

5.3.2 ACTUAL ASSESSMENT RATE PER SPECIAL BENEFIT POINT
The actual assessment rate per special benefit point is calculated by dividing the total actual cost estimate to be levied in Fiscal Year 2022/23 by the total special benefit points assigned to the parcels in the District.

The following formula provides the actual assessment rate per special benefit point calculation:

Total Actual Cost Estimate to be levied / Total Special Benefit Points = Actual Assessment Rate per Special Benefit Point
$4,500 / 326.41 = $13.78

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 17

6. APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 18

6.1 Appendix A – Assessment Diagram
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

Town of Mammoth Lakes
Fiscal Year 2022/23 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 19

6.2 Appendix B – Assessment Roll
The assessment roll is a listing of the assessment apportioned to each lot or parcel, as shown on the last equalized roll of the County Assessor. The following tables summarize the assessments for the District:

Property Land
Use Type
Total
Special Benefit
Points
FY 2022/23
Maximum Allowable
Assessment Rate (1)
Total FY 2022/23
Maximum
Assessment
Viewpoint Condominiums 106.40 $113.64 $12,091.30
Summit Properties 90.00 113.64 10,227.60
Basecamp Properties 130.01 113.64 14,774.34
Common Area 0.00 113.64 0.00
Total (2) 326.41 $37,093.24
(1) Per Special Benefit Point
(2) Totals may be slightly off due to rounding.

Property Land
Use Type
Total
Special Benefit
Points
FY 2022/23
Actual
Assessment Rate (1)
Total
FY 2022/23 Actual
Assessment
Viewpoint Condominiums 106.40 $13.78 $1,466.19
Summit Properties 90.00 13.78 1,240.20
Basecamp Properties 130.01 13.78 1,791.54
Common Area 0.00 13.78 0.00
Total (2) 326.41 $4,497.93
(1) Per Special Benefit Point
(2) Totals may be slightly off due to rounding.

A listing of assessor’s parcels assessed within the District for Fiscal Year 2022/23, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

Town of Mammoth Lakes
Benefit Assessment District No. 2014-1
Mammoth View
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Benefit Points
FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment(1)
033-082-006-000 10.50 $1,193.22 $144.74
033-082-007-000 65.76 7,472.55 906.54
033-082-008-000 56.01 6,364.56 772.12
033-082-010-000 4.50 511.38 62.02
033-082-011-000 36.00 4,091.04 496.30
033-082-012-000 47.25 5,369.49 651.40
033-083-101-000 1.90 215.91 26.18
033-083-102-000 1.90 215.91 26.18
033-083-103-000 1.90 215.91 26.18
033-083-104-000 1.90 215.91 26.18
033-083-105-000 1.90 215.91 26.18
033-083-106-000 1.90 215.91 26.18
033-083-107-000 1.90 215.91 26.18
033-083-108-000 1.90 215.91 26.18
033-083-109-000 1.90 215.91 26.18
033-083-110-000 1.90 215.91 26.18
033-083-111-000 1.90 215.91 26.18
033-083-112-000 1.90 215.91 26.18
033-083-113-000 1.90 215.91 26.18
033-083-114-000 1.90 215.91 26.18
033-083-115-000 1.90 215.91 26.18
033-083-116-000 1.90 215.91 26.18
033-083-117-000 1.90 215.91 26.18
033-083-118-000 1.90 215.91 26.18
033-083-119-000 1.90 215.91 26.18
033-083-120-000 1.90 215.91 26.18
033-083-121-000 1.90 215.91 26.18
033-083-122-000 1.90 215.91 26.18
033-083-123-000 1.90 215.91 26.18
033-083-124-000 1.90 215.91 26.18
033-083-125-000 1.90 215.91 26.18
033-083-126-000 1.90 215.91 26.18
033-083-127-000 1.90 215.91 26.18
033-083-128-000 1.90 215.91 26.18
033-083-129-000 1.90 215.91 26.18
033-083-130-000 1.90 215.91 26.18
033-083-131-000 1.90 215.91 26.18
033-083-132-000 1.90 215.91 26.18
033-083-133-000 1.90 215.91 26.18
033-083-134-000 1.90 215.91 26.18
033-083-135-000 1.90 215.91 26.18
033-083-136-000 1.90 215.91 26.18
033-083-137-000 1.90 215.91 26.18
033-083-138-000 1.90 215.91 26.18
033-083-139-000 1.90 215.91 26.18

Town of Mammoth Lakes
Benefit Assessment District No. 2014-1
Mammoth View
Fiscal Year 2022/23 Assessment Roll
Assessor's Parcel Number Benefit Points
FY 2022/23 Maximum
Assessment
FY 2022/23 Actual
Assessment(1)
033-083-140-000 1.90 215.91 26.18
033-083-141-000 1.90 215.91 26.18
033-083-142-000 1.90 215.91 26.18
033-083-143-000 1.90 215.91 26.18
033-083-144-000 1.90 215.91 26.18
033-083-145-000 1.90 215.91 26.18
033-083-146-000 1.90 215.91 26.18
033-083-147-000 1.90 215.91 26.18
033-083-148-000 1.90 215.91 26.18
033-083-149-000 1.90 215.91 26.18
033-083-150-000 1.90 215.91 26.18
033-083-151-000 1.90 215.91 26.18
033-083-152-000 1.90 215.91 26.18
033-083-153-000 1.90 215.91 26.18
033-083-154-000 1.90 215.91 26.18
033-083-155-000 1.90 215.91 26.18
033-083-156-000 1.90 215.91 26.18
62 Accounts 326.41 $37,093.20 $4,499.20
(1) Slight variances may occur due to rounding.

RESOLUTION NO. 22-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT BENEFIT ASSESSMENT DISTRICT NO. 2014-1 (MAMMOTH VIEW)
FOR FISCAL YEAR 2022/23
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703), Article XIII D of the Constitution of the State and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (collectively, hereafter referred to as the “Assessment Law”) did, by previous resolution, establish the Benefit Assessment District designated as: Benefit Assessment District No. 2014-1 (Mammoth View) (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2022 and ending June 30, 2023 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2022/23 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday, July 6, 2022 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. The Report as presented, consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work; (b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2022/23;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2022/23 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District in proportion to the special benefits received; together with a formula pursuant to which such annual assessment may be adjusted annually for inflation pursuant to the Assessment Law without the necessity for additional assessment ballot procedures.
(e) The available Maintenance District funds will be applied to offset the cost of improvements for Fiscal Year 2022/23, resulting in $4,500 levy to the parcels in the Maintenance District.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Town Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Town Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 1
st day of June, 2022.

Lynda Salcido, Mayor
ATTEST:

Jamie Gray, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Waive the reading and adopt by title only an Ordinance Adopting a Military Equipment Use Policy Pursuant to Government Code Section 7071 (AB 481).

Council Meeting Date: 6/1/2022
Prepared by: Al Davis, Chief of Police / Andrew Morris, Town Attorney Recommended Motion: The Mammoth Lakes Police Department recommends Town Council Waive the reading and adopt by title only an Ordinance Adopting a Military Equipment Use Policy Pursuant to Government Code Section 7071.

Summary: On September 30, 2021, the Governor of the State of California approved Assembly Bill 481 requiring law enforcement agencies to obtain approval from the applicable governing body (Town Council) to use any equipment defined as military equipment by AB 481 by adopting a military equipment use policy. AB 481 declares the public has a right to know about any funding, acquisition, or use of military equipment as well as a right to participate in the decision to fund, acquire, or use such equipment. The Mammoth Lakes Police Department is committed to adopting internal processes related to the funding, acquisition, and use of defined military equipment as codified by Government Code sections § 7070, § 7071, and § 7072, which can be found here:
https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=GOV&division=7.&ti tle=1.&part=&chapter=12.8.&article=
AB 481 outlines fifteen categories of equipment that is defined as “military equipment,” ranging from remote piloted drone or robotic equipment to simunition firearms used only for training purposes. Of these fifteen categories or equipment, the Mammoth Lakes Police Department acquires and has available for use three of the fifteen categories of equipment – two of the three categories of equipment are primarily or solely used for wildlife diversion (Pepperball Launcher and Munitions, Bean-Bag Shotguns and Rounds, Rubber Slugs). The third category of equipment the Mammoth Lakes Police Department will have consists of an unarmed drone.

ORDINANCE 2022-

AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, COUNTY

OF MONO, STATE OF CALIFORNIA, ADOPTING A MILITARY EQUIPMENT USE POLICY PURSUANT TO GOVERNMENT CODE SECTION 7071 (AB 481)
WHEREAS, Assembly Bill 481 enacted Government Code Sections 7070-7073, establishing certain requirements pertaining to the acquisition and use of “military equipment” by California law enforcement agencies; and
WHEREAS, Government Code Section 7070 defines “military equipment” as consisting of 15 categories of items, most of which the Mammoth Lakes Police Department does not have, has never had, and is not likely to have in the foreseeable future (such as tracked armored vehicles or armed aircraft); and
WHEREAS, the Mammoth Lakes Police Department does intend to purchase an unarmed drone with camera, and has pepperball launchers and munitions, beanbag shotguns and rounds and rubber slugs used for non-lethal wildlife diversion, which are defined as “military equipment” under Government Code Section 7070; and
WHEREAS, Government Code Section 7071 requires the Town Council to adopt by ordinance a “military equipment use policy” in order for the Mammoth Lakes Police Department to, among other things, use its existing “military equipment”, acquire new “military equipment” (including replacements for expired or worn out existing equipment), or collaborating with any other law enforcement agency (such as an agency with a mutual aid agreement with the Mammoth Lakes Police Department) that might use “military equipment” in Mammoth Lakes; and WHEREAS, a military equipment use policy has been available on the Mammoth Lakes Police Department’s website prior to the reading of this ordinance, pursuant to Government Code Section 7071(b); and
WHEREAS, the Town Council held a public meeting in connection with the adoption of this ordinance and has considered this ordinance at an open session at a regular Town Council meeting and provided for public comment in accordance with Government Code Section 54950 et seq, pursuant to Government Code Section 7071(c).

The Town Council of the Town of Mammoth Lakes Does Ordain as Follows:

Section 1. The recitals above are incorporated herein.

Section 2. Pursuant to California Government Code Section 7071(d), the Town Council finds and determines as follows, with respect to Policy 706 – Military Equipment Funding, Acquisition, and Use Policy attached hereto as Exhibit “A” and incorporated herein by reference (“the Policy”):
(A) The military equipment listed in the table in the Policy is necessary because there is no reasonable alternative that can achieve the same objective of officer and civilian safety. (B) The Policy will safeguard the public’s welfare, safety, civil rights, and civil liberties. (C) When and if replacement items are purchased for the items of military equipment listed in the table in the Policy, the equipment is reasonably cost effective compared to available alternatives that can achieve the same objective of officer and civilian safety.

(D) Prior use by the Mammoth Lakes Police Department of items now classified as “military equipment” by Government Code Section 7070 complied with the military equipment use policy that was in effect at the time.

Section 3. The Policy is hereby adopted, including the table attached thereto. The Policy, as it may be amended from time to time, shall be made available on the Mammoth Lakes Police Department’s website for as long as the Mammoth Lakes Police Department has any military equipment available for use.

Section 4. Pursuant to Government Code Section 7071(e), Town staff are directed to bring this ordinance to the Town Council for review “at least annually” so that the Town Council may vote on whether to renew the ordinance and determine whether each type of military equipment has complied with the standards of approval set forth herein and in Government Code Section 7071(d).

Section 5. Mammoth Lakes Police Department staff are directed to submit to the Town Council an annual military equipment report for each type of military equipment approved by the Town Council, and to make each such report available on the Mammoth Lakes Police Department website for as long as military equipment is available for use. Each report shall contain the information required by Government Code Section 7072(a). Mammoth Lakes Police Department staff are further directed to hold an annual community engagement meeting pursuant to Government Code Section 7072(b), within 30 days of submitting and releasing the annual military equipment report.

Section 6. If any provision of this ordinance or the application thereof to any person or circumstances is held by a court of competent jurisdiction to be invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this ordinance are declared to be severable.

Section 7. The Town Clerk is hereby directed to publish this ordinance or a summary thereof in accordance with the law.

PASSED AND ADOPTED by the Town Council of the Town of Mammoth Lakes this 1 st day
of June 2022.
____________________________________
LYNDA SALCIDO, Mayor
____________________________________
JAMIE GRAY, Town Clerk

Exhibit A
Mammoth Lakes Police Department
Mammoth Lakes PD Policy Manual
Military Equipment
706.1 PURPOSE AND SCOPE
The purpose of this policy is to provide guidelines for the approval, acquisition, and reporting requirements of military equipment (Government Code § 7070; Government Code § 7071; Government Code § 7072).
706.1.1 DEFINITIONS
Definitions related to this policy include (Government Code § 7070):

Governing body – The elected or appointed body that oversees the Department.

Military equipment – Includes but is not limited to the following:
• Unmanned, remotely piloted, powered aerial or ground vehicles. (The Department DOES have items in this category.)
• Mine-resistant ambush-protected (MRAP) vehicles or armored personnel carriers. (The Department does NOT have items in this category.)
• High mobility multipurpose wheeled vehicles (HMMWV), two-and-one-half-ton trucks, five-ton trucks, or wheeled vehicles that have a breaching or entry apparatus attached. (The Department does NOT have items in this category.)
• Tracked armored vehicles that provide ballistic protection to their occupants. (The Department does NOT have items in this category.)
• Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units. (The Department does NOT have items in this category.)
• Weaponized aircraft, vessels, or vehicles of any kind. (The Department does NOT have items in this category.)
• Battering rams, slugs, and breaching apparatuses that are explosive in nature. This does not include a handheld, one-person ram. (The Department does NOT have items in this category.)
• Firearms and ammunition of .50 caliber or greater, excluding standard-issue shotguns and standard-issue shotgun ammunition. (The Department does NOT have items in this category.)
• Specialized firearms and ammunition of less than .50 caliber, including firearms and accessories identified as assault weapons in Penal Code § 30510 and Penal Code § 30515, with the exception of standard-issue firearms. (The Department does NOT have items in this category.)
• Any firearm or firearm accessory that is designed to launch explosive projectiles. (The Department does NOT have items in this category.)
Policy
706
State
State

• Noise-flash diversionary devices and explosive breaching tools including pepper balls and tear gas. (The Department DOES have items in this category.) • Munitions containing tear gas or OC, excluding standard, service-issued handheld pepper spray. (The Department does NOT have items in this category.) • TASER® Shockwave, microwave weapons, water cannons, and long-range acoustic devices (LRADs). (The Department does NOT have items in this category.) • Kinetic energy weapons and munitions, including 40 mm projectile launchers, bean bags, rubber bullets, and specialty impact munition (SIM) weapons. (The Department DOES have items in this category.)
• Any other equipment as determined by a governing body or a state agency to require additional oversight. (The Department does NOT have items in this category.) 706.2 POLICY
It is the policy of the Mammoth Lakes Police Department that members of this department comply with the provisions of Government Code § 7071 with respect to military equipment. 706.3 MILITARY EQUIPMENT COORDINATOR
The Chief of Police shall designate a member of this department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include but are not limited to:
(a) Acting as liaison to the governing body for matters related to the requirements of this policy.
(b) Identifying department equipment that qualifies as military equipment in the current possession of the Department, or the equipment the Department intends to acquire that requires approval by the governing body.
(c) Conducting an inventory of all military equipment at least annually. (d) Collaborating with any allied agency that may use military equipment within the jurisdiction of Mammoth Lakes Police Department (Government Code § 7071). (e) Preparing for, scheduling, and coordinating the annual community engagement meeting to include:

1. Publicizing the details of the meeting.

2. Preparing for public questions regarding the department's funding, acquisition, and use of equipment.
(f) Preparing the annual military equipment report for submission to the Chief of Police and ensuring that the report is made available on the department website (Government Code § 7072).
(g) Establishing the procedure for a person to register a complaint or concern, or how that person may submit a question about the use of a type of military equipment, and how the Department will respond in a timely manner.

State
Best Practice MODIFIED

706.4 MILITARY EQUIPMENT INVENTORY
The following constitutes a list of the “military equipment” for the Department:

See attachment: AB481 Military Equipment Inventory.pdf
The Department shall inform the Town Council prior to acquiring any item in the attached list which is not a direct replacement for equipment the Department already has. 706.5 APPROVAL
The Chief of Police or the authorized designee shall obtain approval from the governing body by way of an ordinance adopting the military equipment policy. As part of the approval process, the Chief of Police or the authorized designee shall ensure the proposed military equipment policy is submitted to the governing body and is available on the department website at least 30 days prior to any public hearing concerning the military equipment at issue (Government Code § 7071). The military equipment policy must be approved by the governing body prior to engaging in any of the following (Government Code § 7071):
(a) Requesting military equipment made available pursuant to 10 USC § 2576a. (b) Seeking funds for military equipment, including but not limited to applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
(c) Acquiring military equipment either permanently or temporarily, including by borrowing or leasing.
(d) Collaborating with another law enforcement agency in the deployment or other use of military equipment within the jurisdiction of this department. (e) Using any new or existing military equipment for a purpose, in a manner, or by a person not previously approved by the governing body.
(f) Soliciting or responding to a proposal for, or entering into an agreement with, any other person or entity to seek funds for, apply to receive, acquire, use, or collaborate in the use of military equipment.
(g) Acquiring military equipment through any means not provided above. 706.6 COORDINATION WITH OTHER JURISDICTIONS
Military equipment should not be used by any other law enforcement agency or member in this jurisdiction unless the military equipment is approved for use in accordance with this policy. 706.7 ANNUAL REPORT
Upon approval of a military equipment policy, the Chief of Police or the authorized designee shall submit a military equipment report to the governing body for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use (Government Code § 7072).

State MODIFIED
State
State
State MODIFIED

The Chief of Police or the authorized designee shall also make each annual military equipment report publicly available on the department website for as long as the military equipment is available for use. The report shall include all information required by Government Code § 7072 for the preceding calendar year for each type of military equipment in department inventory. 706.8 COMMUNITY ENGAGEMENT
Within 30 days of submitting and publicly releasing the annual report, the Department shall hold at least one well-publicized and conveniently located community engagement meeting, at which the Department shall discuss the report and respond to public questions regarding the funding, acquisition, or use of military equipment.

State