Mammoth Lakes City Council
June 7, 2023

Town Council Agenda

Wednesday, June 7, 2023, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:

Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, Councilmember Amanda Rice
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 AND ROLL CALL

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)

5.1 June 2023 Public Works Engineering CIP Update.

6. COUNCIL PRESENTATIONS

6.1 Approve the proclamation declaring June 2023 as Pride Month.

6.2 Recognition of 10-yearanniversary award to Derrick Halferty.

7. INTRODUCTIONS

7.1 Introduce new Recreation Supervisor – Adult Programming and Facility Operations Mark Bell.

7.2 Introduce new Recreation Supervisor – CRC Programming and Facility Operations Andrew McEachron.

7.3 Introduce new Program and Facilities Administrator Sydney Shultz.

7.4 Introduce Trails Program Manager Andrew Mulford.

8. CONSENT AGENDA

8.1 Approve the minutes of the special meeting of May 16, 2023.

8.2 Approve the minutes of the regular meeting of May 17, 2023.

8.3 Approval of Agreement between the Town of Mammoth Lakes and Mammoth Lakes Recreation.

8.4 Adopt the resolution approving the FY2023-24 project list to be submitted to the California Transportation Commission (CTC) for funding from the Road Maintenance and Rehabilitation Account (RMRA) funds under Streets and Highways Code Section 2034.

8.5 Award annual bid for publication of legal notices to The Sheet.

8.6 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 2023/24, and Resolution Approving the Annual Report, and
setting the time and place for the public hearing on July 19, 2023.

8.7 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 2023/24, approving the Annual Report, and setting the time and place for the public hearing
on July 19, 2023.

8.8 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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on
July 19, 2023.

8.9 Adopt the Resolution of Intention to Levy and Collect Assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

8.10 Adopt Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

8.11 Adopt a resolution authorizing the vacation of existing recreational easements upon execution of a replacement recreational trail easement to be granted to the Town.

8.12 Accept the Project Closeout Report for the 2023 Emergency Road Repair.

8.13 Approve the resolution authorizing the purchase of the vacant real property located at 377 Manzanita Road, Mammoth Lakes, California (APN 033-150-039-000).

8.14 Accept Check Register 5/17/2023 in the amount of $1,243,609.43. Accept Check Register 5/25/2023 in the amount of $1,571,390.26.

9. POLICY MATTERS

9.1 Appeal of TOT/TBID, Penalties, Interest, and enforcement charges for enforcement case #2023-43 John-Paul Beeghly.

9.2 Fiscal Year 23-24 Tentative Budget (Manager Recommended).

9.3 Action on Extreme Weather Declared Emergency and on Authorized Emergency Contracting.

9.4 Letter of support for naming a portion of U.S. Highway 395 in honor of Dave McCoy.

9.5 Direction on Town positions on State Legislative Items – SB606, SB584, and funding for housing.

9.6 Proposed Federal Legislation to Reauthorize Forest Service Housing Flexible Partnerships Act.

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

11. ADJOURNMENT
The Town Council will adjourn to a special meeting to be held on Wednesday, June 14, 2023 at 4:00 p.m.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: June 2023 Public Works Engineering CIP Update.

Council Meeting Date: 6/7/2023
Prepared by: Public Works
Recommended Motion: None.

Summary:

The June 2023 CIP update includes most of the active construction projects managed by the Town including emergency contract work. A number of projects are scheduled to start this June and more are scheduled to bid later in the year.

Capital Project Update
May Update
Created 5-31-23
Project Notes
2023 Emergency Road Work
Project
Work is complete. Closeout report is on the 6/7 consent agenda 2023 Emergency
Infrastructure Repair
Town staff has identified a local contractor and is actively defining the scope of this project.

Contractor shall have sidewalk and drain repairs complete by 7/4/23. There is substantial work at Parks and Recreation facilities and along the Lake Mary Road MUP that is still affected by snow and will require repairs into late summer.

CRC Internal locker rooms nearing completion.

Site being cleaned up.

CRC - Mobility Hub Parking lot and bus stop/shelter is substantially complete CRC - Interior Work Waiting for CRC completion so interior work can begin. Staff is recommending that this work be bid this summer for Fall construction.

The Parcel PH 1 Interior walls for day care being worked on. Wrapping up MEP’s in building. High roof framing and dog houses (roof appurtenances) being finished up and roofing to begin. Site work to start next week and installation of dry utilities first. Switch gear and water meters are in present. Store fronts for the community center glass being measured and worked on.

Ballfields Rehabilitation
Whitmore/Shady
Fencing contractors arrived on site on Monday, 5/15/23, to begin layout of foul line and home run fencing. Fence post installation commenced later that week and finished post installation on Thursday, 5/25/23. Crews are currently installing the chain link fencing and expect to be done by next Friday, 6/2/23. Additionally, the Contractor is on-site regrading the infield, cleaning the infield mix, and installing base pedestals. Whitmore field 2 work will be substantially complete by mid-June.
60 Joaquin Designs will be reviewed by PEDC in May.

OMR Beautification Town staff continues active negotiations with multiple local contractors to perform phase 1 of this project this summer.

Main Street Landscaping Town staff continues active negotiations with multiple local contractors to perform phase 1 of this project this summer.

HSIP Intersection crossings The project is currently out to bid. Bids are due 6/5. If a good bis is received an award will be in front of Council for consideration 6/21
Chaparral Extension (The
Parcel)
The contractor was issued a notice to proceed effective 6/5. Tree removal was completed last year. Staff anticipates that the contractor will begin with underground utilities.

Laurel Mountain Rd Rehab
& Sidewalk
The contractor was issued a notice to proceed effective 6/5. The Town is entering into an agreement to complete the sidewalk along Sierra Nevada Resort (SNR). SNR will pay for these improvements. Staff is awaiting a full schedule however, expects there will be intermittent delays starting in June.

Fuel Island The Town’s consultant is finalizing plans and technical specifications for repairs to the fuel island concrete, manhole covers, and surrounding asphalt. This project is planned to be bid and constructed this summer.

New Civic Center Staff and HMC architects continue to revise schematic floorplans and alternatives. The Town applied for a $12.6M grant to provide an Emergency Operations Center and expects to hear the results this month

Foundation Childcare The opening of the project is delayed since portables will not be available until 2024. Staff considering opening bid for foundation portion for portables, and then have the portables moved and finished up in 2024.

A PROCLAMATION OF THE TOWN COUNCIL OF THE

TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,
DECLARING JUNE, 2023 AS PRIDE MONTH
WHEREAS, the Town Council of the Town of Mammoth Lakes, California, recognizes and proclaims the month of June 2023 as Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) “Pride Month” throughout the Town of Mammoth Lakes; and
WHEREAS, the Town of Mammoth Lakes joins Mono County in observing Pride Month with a Pride flag raising ceremony to honor the history of the LGBTQ liberation movement and to support the rights of all citizens to experience equality and freedom from discrimination; and WHEREAS, the rainbow flag is widely recognized as a symbol of pride, inclusion, and support for social movements that advocate for LGBTQ people in society; and WHEREAS, all human beings are born free and equal in dignity and rights. LGBTQ individuals have had immeasurable impact to the cultural, civic, and economic successes of our country; and WHEREAS, the Town of Mammoth Lakes is committed to supporting visibility, dignity, and equality for LGBTQ people in our diverse community; and WHEREAS, while society at large increasingly supports LGBTQ equality, it is essential to acknowledge that the need for education and awareness remains vital to end discrimination and prejudice; and WHEREAS, this nation was founded on the principle that every individual has infinite dignity and worth, and the Town Council of the Town of Mammoth Lakes calls upon the people of this municipality to embrace this principle and work to eliminate prejudice everywhere it exists; and WHEREAS, celebrating Pride Month influences awareness and provides support and advocacy for the Town’s LGBTQ community, and is an opportunity to take action and engage in dialogue to strengthen alliances, build acceptance, and advance equal rights.

NOW, THEREFORE BE IT RESOLVED that the Town Council of the Town of Mammoth Lakes hereby proclaims the month of June 2023 as Pride Month in support of the LGBTQ community.

BE IT FURTHER RESOLVED that the rainbow flag will be raised on this day, June 7, recognizing all LGBTQ residents whose influential and lasting contributions to our neighborhoods make the Town of Mammoth Lakes a vibrant community in which to live, work and visit.

PROCLAIMED this 7th day of June, 2023.
_________________________________
ATTEST: JOHN WENTWORTH, Mayor
____________________________________
JAMIE GRAY, Town Clerk

Town Council of Mammoth Lakes
Minutes of Special Meeting
May 16, 2023, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea,
Councilmember Amanda Rice
_____________________________________________________________________

1. CALL TO ORDER AND ROLL CALL
The Mayor called the meeting to order at 4:00 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes. Mono County Board of Supervisors Bob Gardner, Lynda Salcido, and Chair Rhonda Duggan were also in attendance.

2. PLEDGE OF ALLEGIANCE
Forest Supervisor Fred Wong led the flag salute.

3. PUBLIC COMMENTS
There were no public comments given at this time.

4. POLICY MATTERS

4.1 Discussion and Direction on Extreme Weather 2022-2023 Emergency Response and Recovery.

Town Manager Daniel C. Holler outlined the information in the staff report and introduced Maria Figueroa, Federal Emergency Management Agency

Town Council Minutes
May 16, 2023

(FEMA). Ms. Figueroa outlined the programs and services available from FEMA and at the disaster recovery centers set up in Mono County. There was discussion among members of Council, Ms. Figueroa, and staff.

Mono County Director of Emergency Management Chris Mokracek outlined the County's response and recovery efforts.

Public Works Director Haislip Hayes outlined the Town's response and recovery efforts.

Bill Dunkelberger, Forest Supervisor for the Humboldt Toiyabe National Forest, spoke about their upcoming fuels reduction efforts.

Fred Wong, Inyo National Forest District Ranger, outlined their response and recovery efforts.

Mammoth Lakes Fire Protection District Fire Chief Ales Tomaier outlined their response and recovery efforts. There was discussion among members of Council, the Board, Chief Tomaier, and Building Official Tom Perry.

There was discussion among members of Council, the Board, and staff regarding an after-action report.

4.2 County Supervisors and Town Council Discussion and Direction on Wildfire Related Programs, Prevention, and Preparedness.

Mono County Fire Prevention Coordinator Wendi Grassechi gave an update regarding her current work program.

Mammoth Lakes Fire Protection District Fire Chief Ales Tomaier gave an update regarding current District priorities.

Councilmember Sarah Rea arrived at 5:33 p.m.

Fred Wong, Inyo National Forest District Ranger, gave an update regarding staffing levels.

Bill Dunkelberger, Forest Supervisor for the Humboldt Toiyabe National Forest, gave an update regarding staffing levels and current programs.

Jennifer Martin, Inyo National Forest Fuels Planner, gave an update regarding her current work program.

Town Council Minutes
May 16, 2023

Janet Hatfield, Whitebark Institute, gave a presentation regarding the Eastern Sierra Climate and Communities Resilience Project progress and challenges.

Justin Nadler, Mono County Solid Waste Superintendent, outlined the current programs offered at the County's solid waste transfer stations.

Town Manager Daniel C. Holler and Mono County Director of Emergency Management Chris Mokracek gave an update regarding the Zonehaven evacuation tool, the upgraded communications system, ongoing education efforts, and the update to the joint Hazard Mitigation Plan.

There was discussion among members of Council, the Board, staff, Chief Tomaier, Mr. Dunkelberger, Ms. Grassechi, Ms. Hatfield, and Mr. Wong

5. ADJOURNMENT
The Council adjourned the meeting at 6:57 p.m.

Jamie Gray, Town Clerk

Town Council of Mammoth Lakes
Minutes of Regular Meeting
May 17, 2023, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea,
Councilmember Amanda Rice
_____________________________________________________________________

1. CALL TO ORDER AND ROLL CALL
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
Tom Hodges led the flag salute.

3. PUBLIC COMMENTS
There were no public comments given at this time.

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

5. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED) Public Works Director Haislip Hayes gave an update regarding the Reds Meadow Road Project.

Town Council Minutes
May 17, 2023

Parks and Recreation Director Stuart Brown gave an update regarding the Federal Emergency Management Agency (FEMA) emergency operations center in Town and current parks and recreation activities.

Office of Outdoor Recreation Manager Lawson Reif announced that the meeting to discuss the opening of Reds Meadow and the Lakes Basin would be held on May 25.

George Kostyrko, Public Information Officer for the U.S. Small Business Administration Office of Disaster Recovery and Resilience, outlined the programs being offered to the community.

6. INTRODUCTIONS

6.1 Introduce newly promoted Airport Operations Manager Soibian Spring.

Administrative Services/Finance Director Rob Patterson introduced Ms.

Spring to the Council and the community.

6.2 Introduce newly promoted Airport Operations Lead Tom Thomas.

Administrative Services/Finance Director Rob Patterson introduced Mr.

Thomas to the Council and the community.

7. PUBLIC PRESENTATIONS

7.1 Town Council Joint Meeting with the Mammoth Lakes Housing Board.

Mammoth Lakes Housing Board Member Brian D'Andrea will be participating remotely from 1000 Corporate Pointe, Culver City, CA 90230
Executive Director of Mammoth Lakes Housing (MLH) Patricia Robertson announced that Board Member Tony Perkins would be attending the meeting remotely due to just cause.

Mammoth Lakes Housing Board Members Brian D'Andrea, Jennifer Kreitz, Tony Perkins, Amanda Rice, Treasurer Lindsay Barksdale, Vice President Tom Hodges, and President Kirk Stapp were in attendance.

Ms. Robertson gave an update regarding current MLH programs. There was discussion among members of Council and MLH staff.

Town Council Minutes
May 17, 2023

Senior Planner - Housing Coordinator Nolan Bobroff gave an update regarding the Town's housing programs. There was discussion among members of Council, members of the Board, staff, and Ms. Robertson.

8. CONSENT AGENDA
Moved by Councilmember Chris Bubser
Seconded by Councilmember Amanda Rice
Approve the Consent Agenda with Mayor Pro Tem Bill Sauser recused on Agenda Items 8.4 and 8.5.

For (4): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, and Councilmember Amanda Rice
Absent (1): Councilmember Sarah Rea
Carried (4 to 0)

8.1 Approve the minutes of the regular meeting of May 3, 2023.

8.2 Approve the minutes of the special meeting of May 8, 2023.

8.3 Adopt a resolution increasing the available funding in the Housing Revolving Loan Fund (RLF) to $1,000,000 and updating the RLF Program guidelines.

8.4 Approve Allocation of Funding in the amount of $4,000,000 for The Parcel Phase 2 (The Kingfisher).

8.5 Approve the Park at the Parcel Playground and Park Amenity Purchase and Installation Agreement with PlayCore Wisconsin, Inc., dba GameTime C/O Great Western Recreation, LLC.

8.6 Accept Check Register 5/4/2023 in the amount of $507,840.18. Accept Check Register 5/9/2023 in the amount of $102,282.16.

9. POLICY MATTERS

9.1 Introduction of an Ordinance of the Town Council of the Town of Mammoth Lakes Renewing the Mammoth Lakes Tourism Business Improvement District.

Town Manager Daniel C. Holler and Town Attorney Andrew Morris outlined the information in the staff report. There was discussion among members of Council and staff.

Town Council Minutes
May 17, 2023

PUBLIC COMMENT:

Dawn Vereuck asked about the potential ballot measure that would affect the TBID. Mr. Morris responded.

Councilmember Rea arrived at 5:29 p.m.

This item was continued to after Agenda Item 9.3.

Mr. Morris noted that the Council would need to agree on a term length to introduce the ordinance.

PUBLIC COMMENT:

Ron Cohen spoke in support of a longer term and for funding infrastructure.

Moved by Councilmember Chris Bubser
Seconded by Mayor John Wentworth
Waive the reading and introduce by title only an Ordinance of the Town Council of the Town of Mammoth Lakes Renewing the Mammoth Lakes Tourism Business Improvement District with a 5-year term from September 1, 2023 - August 1, 2028 and a Management District Plan (MDP) effective date of June 14, 2023.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)
The Mayor called a recess at 7:30 p.m. and the Council reconvened at 7:43 p.m.

9.2 Public Meeting on the Proposed Renewal of the Mammoth Lakes Tourism Business Improvement District (MLTBID).

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

There was discussion among members of Council and staff.

PUBLIC COMMENT:

Matthew Lehman said that the term of the TBID should be two to three years. He said that Measure A funding could also be spent on housing and transit and not just marketing.

Town Council Minutes
May 17, 2023

Michael Raimondo said that the TBID worked. He said that staffing businesses was an issue in Town now. He said that Measure A needed to be spent on housing.

John Farber read an email he sent to the Town Council regarding his recommendation to allocate all Measure A funding to housing and transit and to have the TBID renewed at five years.

Ron Cohen, Mammoth Mountain Ski Area, spoke about the comparative marketing spend in other locations. He spoke in support of air service and using Measure A and TBID funds for the air service subsidy. He spoke in support of a ten-year TBID renewal.

John Morris, Chairman of the Mammoth Lakes Lodging Association, spoke in support of funding marketing which would increase TOT, which could then pay for housing and infrastructure needs.

Eric Clark, Mammoth Mountain and Board Member of Mammoth Lakes Tourism, spoke in support of air service driving quality visitation.

Dawn Vereuck asked if the Town needed marketing efforts when it had the Mountain and the IKON pass marketing for us. She asked if the air service was so successful then why was the subsidy still so high. She said the Town should re-visit the term of the TBID every two to five years.

Cheryl Wilson rebutted Mr. Cohen's numbers. She said she supported Measure A funds going to parking and housing. She advised that the Council renew the TBID for a short time.

There was discussion among members of Council.

9.3 Mammoth Lakes Tourism Contract Review.

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

PUBLIC COMMENT:

John Urdi, Executive Director of Mammoth Lakes Tourism, said that their budget was based on the cap that the Council gave them. He said that if the funding was adjusted then the scope would need to be adjusted.

Dawn Vereuck asked about the Council's stance on infrastructure. Mayor Wentworth and Town Attorney Andrew Morris responded.

Town Council Minutes
May 17, 2023

John Morris, Mammoth Lakes Tourism (MLT) Board Member, said that the MLT Board needed to have more meetings with the Town Council.

Ron Cohen, Mammoth Mountain Ski Area, said that we were all better together, and that they had offered to add a half percent to lift tickets to address infrastructure needs.

Jeremy Goico, Mammoth Lakes Tourism Board Chair, said that the $2M given to MLT helped to fund housing initiatives, and spoke in support of $2M for the contract.

Matthew Lehman spoke in support of a parking district. He said that he did support marketing.

9.4 FY23-24 Budget Review - Housing NOW! and Capital Improvement Program Budget.

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

9.5 Resolution finding emergency circumstances justify the award of an emergency contract to repair storm damaged Town infrastructure and facilities.

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

There was discussion among members of Council and staff.

Moved by Mayor Pro Tem Bill Sauser
Seconded by Councilmember Amanda Rice
Approve the Resolution finding that emergency circumstances justify awarding a contract for Town infrastructure and facilities damaged by extreme weather including fencing, parks, regulatory, street and way finding signage, curb, sidewalks, gutter, drainage inlets, ADA required detectable warning surfaces and related items without competitive bidding.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)

Town Council Minutes
May 17, 2023

9.6 Update on Response to Extreme Weather Emergency and Continued Emergency Road Work.

Town Manager Daniel C. Holler gave an update regarding the emergency response.

Moved by Mayor Pro Tem Bill Sauser
Seconded by Councilmember Amanda Rice
Make the finding that due to the existing conditions and continued degradation of Town roadways from the extreme weather conditions and declared emergency, the emergency work provided for in Resolution 23-24 is still necessary.

For (5): Mayor John Wentworth, Mayor Pro Tem Bill Sauser, Councilmember Chris Bubser, Councilmember Sarah Rea, and Councilmember Amanda Rice
Carried (5 to 0)

9.7 Update on Senate Bill 606 Related to Potential Relinquishment of State Highway 203.

This item was taken out of order.

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

There was discussion among members of Council and staff.

PUBLIC COMMENT:

Ron Cohen, Mammoth Mountain Ski Area, outlined the history of the road.

He said that for the Main Lodge Project they would like the road to go around the back side of their property to have a connected base area. He said that this was an opportunity, and that once the road was built on private property, they would give it to a public entity.

There was discussion among members of Council and staff.

10. COUNCILMEMBER REPORTS
Mayor Wentworth reported that the Council had met with the Mono County Board of Supervisors.

Mayor Pro Tem Sauser thanked Town staff for handling the emergency in addition to all of their regular work.

Town Council Minutes
May 17, 2023

11. ADJOURNMENT
The Council adjourned the meeting at 8:32 p.m.

Jamie Gray, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Approval of Agreement between the Town of Mammoth Lakes and Mammoth Lakes Recreation.

Council Meeting Date: 6/7/2023
Prepared by: Daniel C. Holler, Town Manager
Recommended Motion: Approve and authorize the Town Manager to sign the three-year Agreement between the Town of Mammoth Lakes and Mammoth Lakes Recreation (MLR).

Summary:

On May 3, 2023 the Town Council and Mammoth Lakes Recreation (MLR) Board held a joint meeting to discuss and review a proposed agreement between the parties. MLR is the Council’s designated public body for reviewing and making recommendations on the use of funds generated by the voter approved designated tax measures referred to as Measure R and Measure U. The proposed agreement is for a three-year term from FY23-24 through FY25-26. Compensation for services for FY23-24 is $100,500, for FY24-25 $104,500 and for FY25-26 $108,000. Funding for MLR is primarily from Measure R with an annual allocation of $10,000 from Measure U.

The proposed agreement sets out the scope of service deliverables for FY23-24, which are to be reviewed and updated each year of the agreement. Details of the services provided are in Attachment A to the Agreement.

The services provided by MLR fall into three broad categories:
- Stewardship and implementation of Outdoor Recreation, Arts and Culture Communications and Outreach
Management of Advisor committees and funding recommendations.

Each year MLR provides budgetary recommendations to the Town Council after holding a public meeting/hearing to solicit public comment. MLR has also established a process for allocating Measure U funding in support of local arts and culture programing. MLR provides regular updates to Council and works closely with Town staff through the Office of Outdoor Recreation and may be asked to provide additional services. MLR also coordinates meetings of the Mammoth Trails Committee, created under MLR to assist with funding oversight of trails related funding from Measures R and U. Regular updates are provided to other Commissions. A copy of the proposed agreement is attached. Staff is recommending the three-year agreement be approved and the Town Manager authorized to sign the agreement.

1 TOWN COUNCIL STAFF REPORT
Title: Resolution to approve the FY2023-24 project list to be submitted to the California Transportation Commission (CTC) for funding from the Road Maintenance and Rehabilitation Account (RMRA) funds under Streets and Highways Code Section 2034.

Meeting Date: June 7, 2023
Prepared by: Haislip Hayes, PE Public Works Director
RECOMMENDATION:

Adopt a resolution approving the 2023-24 project list to be submitted to the California Transportation Commission (CTC) for funding from the Road Maintenance and Rehabilitation Account (RMRA) funds under Streets and Highways Code Section 2034.

BACKGROUND:

On April 28, 2017 the Governor signed into law SB1. SB1 invests $5.4 billion annually over the next decade to fix California’s transportation system. In November of 2017 the State Controller began depositing funding into the newly created Road Maintenance and Rehabilitation Account (RMRA). A percentage of this new RMRA funding will be apportioned by formula to eligible cities and counties. The funding provides a balance of new revenues and reasonable reforms to ensure efficiency, accountability, and performance from each dollar invested in the transportation system.

In order to be eligible for funding the Town is required to sustain a Maintenance of Effort (MOE) and may not supplant current efforts. Annually, prior to receiving funds, a proposed project list which contains the description and location, schedule for completion, and estimated useful life of the improvement must be adopted by resolution. Upon completion of the fiscal year, a project expenditure report must be submitted to the State. RMRA funding may be used for road maintenance and rehabilitation, safety projects, traffic control devices, complete streets components, and to match State and Federal grants.

On May 17, 2023 Staff provided a general update on CIP projects to Council and sought general direction as to how available funding should be allocated. Previous SB1 resolutions have resulted in the completion of two curb and gutter rehabilitation projects along Meridian Blvd. In 2020 Staff utilized SB1 funding to support the construction of the Lake Mary Sidewalk project located adjacent to the brewery. In 2022 Staff recommended using Town and County SB1 funds to support road and sidewalk projects.

ANALYSIS:

In 2022 Mono County committed to the Town the use of $2.4 Million in County SB1 funds in exchange for future STIP funds. The SB1 funds have been collected by the County and are available now. This arrangement provided Mono County an equivalent amount of

2 funding in STIP. Mono County had a need for available STIP funding to support a project in future years. This agreement was mutually beneficial and allowed both agencies to advance their projects. This level of collaboration with Mono County is appreciated and is indicative of the strong working relationship the agencies have. The Town’s projected RMRA revenue for FY 23-24 is approximately $182,065.00.

In 2022 Staff identified priority projects that address many of the Town’s current needs.

These projects are ongoing, and it is recommended that 23-24 SB1 funds be used to support construction of these existing projects:

1. Chaparral Road Extension
a. Location: Mammoth Lakes, CA. The project will connect the northerly end of Chaparral to the new segment of Tavern Road being constructed in the parcel.
b. Scope: The road extension will include sidewalks, storm drains, asphalt, and multi-use paths.
c. Useful life: This project is expected to have a useful life of 20-30 years. d. Schedule: The project was awarded Fall of 2022 and construction will commence June 2023.

2. Laurel Mountain Sidewalks
a. Location: Mammoth Lakes, CA. Project is located along Laurel Mountain Road from the intersection of Sierra Nevada to the intersection of Main Street. Sidewalk improvements will be on the easterly side of the road. b. Scope: Project includes new sidewalks, intersection lighting, storm drains, road reconstruction, and bike lanes.
c. Useful life: This project is expected to have a useful life of 20-30 years. d. Schedule: The project was awarded Fall of 2022 and construction will commence June 2023.

3. Main Street Crosswalk Beacons
a. Location: Mammoth Lakes, CA. Three intersection along Main Street/SR203 at Laurel Mountain, Post Office, Mountain Blvd. b. Scope: Project will provide replacement overhead flashing crosswalk beacons with advance warning signs at Laurel Mountain and the Post Office. New crosswalk installation at Mountain Blvd with new sidewalk pedestrian ramps.
c. Useful life: This project is expected to have a useful life of 20 years. d. Schedule: The project was bid late spring with construction scheduled for summer 2023.

FINANCIAL CONSIDERATIONS:

Approval of the project list above permits the State Controller’s office to disperse funding to the Town on a monthly basis. Staff will use these funds to fully fund SB1 approved projects. Staff will return to Council with any scope changes that would require additional resources or funding.

3 ENVIRONMENTAL CONSIDERATIONS:

Generally, road maintenance projects are categorically exempt from CEQA. Each project will be evaluated independently to determine if there is an impact to the environment. This analysis will be provided to Council as required and as appropriate.

RESOLUTION NO._______

RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, TO INCORPORATE INTO THE FISCAL YEAR 2023-24 BUDGET A LIST OF PROJECTS FUNDED BY SB 1: THE ROAD REPAIR AND

ACCOUNTABILITY ACT
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and signed into law by the Governor in April 2017 in order to address the significant multi-modal transportation funding shortfalls statewide; and
WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of the Town of Mammoth Lakes are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and WHEREAS, the Town of Mammoth Lakes must include a list of all projects proposed to receive funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, in the Town of Mammoth Lakes budget, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and
WHEREAS, the Town of Mammoth Lakes, will receive an estimated $182,065 in RMRA funding in Fiscal Year 2023-24 from SB 1; and
WHEREAS, the Town of Mammoth Lakes has undergone a public process to ensure public input into our community’s transportation priorities/the project list; and WHEREAS, the Town of Mammoth Lakes used a Pavement Management System to prioritize asphalt projects on the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the community’s priorities for transportation investment; and
WHEREAS, the funding from SB 1 will help the Town of Mammoth Lakes maintain and rehabilitate streets and add active transportation infrastructure throughout the Town of Mammoth Lakes this year and into the future with similar projects; and WHEREAS, the 2018 California Statewide Local Streets and Roads Needs Assessment found that the Town of Mammoth Lakes’ streets and roads are in “at-risk” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into a “good” condition; and WHEREAS, without revenue from SB 1, the Town of Mammoth Lakes, would not have had the funding to complete the proposed maintenance projects throughout the community; and

Resolution No. 23-

WHEREAS, if the Legislature and Governor failed to act, city streets and county roads would have continued to deteriorate, having many and varied negative impacts on our community; and
WHEREAS, maintaining and preserving the local street and road system in good condition will reduce drive times and traffic congestion, improve bicycle safety, and make the pedestrian experience safer and more appealing, which leads to reduced vehicle emissions helping the State achieve its air quality and greenhouse gas emissions reductions goals; and WHEREAS, restoring roads before they fail also reduces construction time which results in less air pollution from heavy equipment and less water pollution from site run-off; and WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials, and practices, will have significant positive co-benefits statewide.

NOW, THEREFORE IT IS HEREBY RESOLVED, ORDERED AND FOUND by the Town Council of the Town of Mammoth Lakes, State of California, as follows:

1. The foregoing recitals are true and correct.

2. A $182,065 budget for fiscal year 2023-24 will incorporate the following projects described in the planned to be supported with RMRA revenues:

1. Chaparral Road Extension
a. Location: Mammoth Lakes, CA. The project will connect the northerly end of Chaparral to the new segment of Tavern Road being constructed in The Parcel. b. Scope: The road extension will include sidewalks, storm drains, asphalt, and multiuse paths. c. Useful life: This project is expected to have a useful life of 20-30 years. d. Schedule: The project was awarded Fall of 2022 and construction will commence June 2023.

2. Laurel Mountain Sidewalks
a. Location: Mammoth Lakes, CA. Project is located along Laurel Mountain Road from the intersection of Sierra Nevada to the intersection of Main Street. Sidewalk improvements will be on the easterly side of the road.
b. Scope: Project includes new sidewalks, intersection lighting, storm drains, road reconstruction, and bike lanes.
c. Useful life: This project is expected to have a useful life of 20-30 years. d. Schedule: The project was awarded Fall of 2022 and construction will commence June 2023.

3. Main Street Crosswalk Beacons
a. Location: Mammoth Lakes, CA. Three intersections along Main Street/SR203 at Laurel Mountain, Post Office, Mountain Blvd.

Resolution No. 23-

b. Scope: Project will provide replacement overhead flashing crosswalk beacons with advance warning signs at Laurel Mountain and the Post Office. New crosswalk installation at Mountain Blvd with new sidewalk pedestrian ramps. c. Useful life: This project is expected to have a useful life of 20 years. d. Schedule: The project was bid late spring with construction scheduled for summer 2023.

3. The Public Works road rehabilitation maintenance budget for fiscal year 2023-24 will include an additional $182,065 earmarked to be used only for the projects listed above.

APPROVED AND ADOPTED THIS 7th DAY OF JUNE 2023.
________________________
JOHN WENTWORTH, Mayor
ATTEST:
________________________
JAMIE GRAY, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Award annual bid for publication of legal notices to The Sheet.

Council Meeting Date: 6/7/2023
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Award the bid for publication of legal notices 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. A sealed bid was received from The Sheet.

The bid is attached.

The contract will be valid from July 1, 2023 to June 30, 2024.

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 2023/24, and Resolution Approving the Annual Report, and sett
Meeting Date: June 7, 2023
Prepared by: Pam Smitheman, Assistant Engineer
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 2023/24, the Resolution approving the Annual Report, and the Resolution setting the time and place for the public hearing on July 19, 2023.

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 2023, there are no large-scale projects or major maintenance planned. Funding for annual landscaping maintenance is not available this year. 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 2023/24.

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 2023/24 fiscal year.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2023/24 Engineer’s Report For:

Juniper Ridge Assessment District 93-1
May 2023

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24; 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 $126,799.00
Less: Town Contribution for Snow Removal (75,000.00)
Add: Snow Management Reserve 0.00
Less: Surplus Funds Levy Credit (3,799.00)
Balance to Assessment $48,000.00
Fiscal Year 2023/24 Maximum Assessment Rate Per Lot $1,200.00 Fiscal Year 2023/24 Actual Assessment Rate Per Lot $1,200.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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
2023/24 Costs
Annual Maintenance
Snow Management $60,799.00
Landscaping Maintenance 0.00
Lighting Maintenance 0.00
Ornamental Structures 0.00
Subtotal Annual Maintenance Costs $60,799.00
Major Maintenance Costs
Landscape Improvements $0.00
Subtotal Major Maintenance Costs $0.00
Administration Costs
Personnel/Overhead/Consultant $6,000.00
Subtotal Administration Costs $6,000.00
Total District Budget $66,799.00
Less: Town Contribution for Snow Removal ($75,000.00)
Add: Snow Management Reserve 60,000.00
District Property Owner Participation $51,799.00
Less: Surplus Funds Levy Credit ($3,799.00)
Fiscal Year 2023/24 District Assessment $48,000.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 Engineer’s Report - Juniper Ridge Assessment District 93-1 6

5. APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24, 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 2023/24 Assessment Roll
Assessor's Parcel Number Number of Lots
FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
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

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2023/24
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 2023/24 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, 2023 and ending June 30, 2024.

PASSED, APPROVED, AND ADOPTED this 7
th day of June, 2023.
_______
JOHN WENTWORTH, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

RESOLUTION NO. 23-

A RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE)
FOR FISCAL YEAR 2023/24
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, 2023 and ending June 30, 2024. 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 services, 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 19th, 2023 at 4:00 pm or as soon thereafter as

Resolution No. 23-

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 7
th day of June, 2023.
_______
JOHN WENTWORTH, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2023/24
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, 2023 and ending June 30, 2024.

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 7
th day of June, 2023.
______
JOHN WENTWORTH, 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 2023/24, approving the Annual Report, and setting the time and place for the public hearing
Meeting Date: June 7, 2023
Prepared by: Pam Smitheman, Assistant Engineer
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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

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 2022/23, the Town completed a long-term pavement management program for the Bluffs and a slurry seal project. The Town has determined that due to current fund balances and long-term needs, it is recommended that a levy of $165,900.00 be assessed in Fiscal Year 2023/24. 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 2023/24 Engineer’s Report For:

Assessment District 93-4, Zone 1 (The Bluffs)
Maintenance District No. 1
May 2023

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24; 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 $252,131.00
Add: Snow Management Reserve 30,000.00
Less: Town Contribution for Snow Removal (54,308.00)
Less: Surplus Funds Levy Credit (61,923.00)
Balance to Assessment $165,900.00
Fiscal Year 2023/24 Maximum Assessment Rate Per Lot $2,100.00 Fiscal Year 2023/24 Actual Assessment Rate Per Lot $2,100.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 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 2023/24 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 2023/24 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
2023/24 Costs
Annual Maintenance
Snow Management $53,619.00
Striping 0.00
Incidentals 0.00
Street Maintenance 0.00
Subtotal Annual Maintenance Costs $53,619.00
CIP Accumulation $193,512.00
Administration Costs:

Personnel/Overhead/Consultant $5,000.00
Subtotal Administration Costs $5,000.00
Total District Budget $252,131.00
Add: Snow Management Reserve $30,000.00
Less: Town Contribution for Snow Removal (54,308.00)
District Property Owner Participation and Reserves ($24,308.00 Less: Surplus Funds Levy Credit ($61,923.00)
Fiscal Year 2023/24 District Assessment $165,900.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24, 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 2023/24 Assessment Roll
Assessor's Parcel Number Lots
FY 2023/24 Maximum
Assessment
FY 2023/24 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 2023/24 Assessment Roll
Assessor's Parcel Number Lots
FY 2023/24 Maximum
Assessment
FY 2023/24 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. 23-

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 2023/24
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, 2023 and ending June 30, 2024 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2023/24 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 19, 2023 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;

Resolution No. 23-

(b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2023/24;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2023/24 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; and
(e) The Town’s Contribution will be applied to offset the cost of improvements for Fiscal Year 2023/24, resulting in a $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 7
th day of June, 2023.
___
JOHN WENTWORTH, 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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on J Meeting Date: June 7, 2023
Prepared by: Pam Smitheman, Assistant Engineer
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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

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 2023; therefore, the budget has been programmed accordingly. Throughout Fiscal Year 2022/23 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 $241,653.18 for Fiscal Year 2023/24 to preserve necessary funds for future projects and maintenance including snow removal expenses. The maximum allowed for the district assessment is $241,659.87. 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 details for all Financial Considerations. In summary, the total district assessment is $241,653.18 for the 2023/24 fiscal year.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2023/24 Engineer’s Report For:

Old Mammoth Road
Benefit Assessment District No. 2002- 1
May 2023

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24; 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 $173,000.00
Less: Town Contribution for Snow Removal (75,000.00)
Less: Surplus Funds Levy Credit (258,094.00)
Add: Snow Management Reserve 60,000.00
Add: Contingencies and Replacement Accruals 341,752.00
Less: Contribution from District Funds 0.00
Balance to Assessment $241,658.00
Total District Linear Front Footage 7,390.210
Fiscal Year 2023/24 Maximum Assessment per Linear Foot $32.70 Fiscal Year 2023/24 Assessment per Linear Foot $32.70

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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
2023/24 Costs
Annual Maintenance Costs:

Snow Management $90,000.00
Summer Sidewalk Sweeping 0.00
Incidentals 0.00
Landscaping Maintenance 60,000.00
Public Utility Maintenance 5,000.00
Banners 0.00
Curb, Gutter, Maintenance Repairs & Contingency 5,000.00 Subtotal Annual Maintenance Costs $160,000.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 341,752.00
Subtotal Major Maintenance Costs $341,752.00
Administration Costs:

Personnel/Overhead/Consultant $12,800.00
County Collection Fees 200.00
Subtotal Administration Costs $13,000.00
Total District Budget $514,752.00
Less: CIP Contribution $0.00
Less: Town Contribution for Snow Removal (75,000.00)
Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 60,000.00
District Property Owner Participation and Reserves ($15,000.00) Less: Surplus Funds Levy Credit ($258,094.00)
Fiscal Year 2023/24 District Assessment $241,658.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24.

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 2023/24 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 2023/24 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 2023/24:

Description Amount/Rate
Total District Linear Feet 7,390.21
Maximum Maintenance Assessment Per Linear Foot (1) $32.70 Total Maximum District Assessment (2) $241,659.87
Estimated Maintenance Assessment Per Linear Foot $32.70 Total Estimated District Assessment (2) $241,659.87
(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 2023/24 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)
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
2023/24 241,659.87 7,390.210 32.70
(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 2023/24 maximum annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2023/24
Maximum
Assessment Per
Linear Foot
FY 2023/24
Total
Maximum
Assessment (1)
FY 2023/24
Maximum
Assessment
Per Unit (1)
Sierra Manor 148 713.922 $32.70 $23,345.25 $157.74
Sierra Park Villas 100 448.770 32.70 14,674.78 146.75
Sherwin Villas 70 304.598 32.70 9,960.35 142.29
Meridian Commons 10 97.400 32.70 3,184.98 318.50
Sherwin Plaza III 10 117.900 32.70 3,855.33 385.53
Plaza at
Mammoth Lakes 11 262.020 32.70 8,568.05 778.91
Sherwin Professional
Plaza 12 199.920 32.70 6,537.38 544.78
Five-Forty 15 90.120 32.70 2,946.92 196.46
Totals: 376 2,234.650 $73,073.04
(1) Differences due to rounding adjustments for purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2023/24 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 8 The following table provides the Fiscal Year 2023/24 proposed annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2023/24
Assessment Per
Linear Foot
FY 2023/24
Total
Assessment (1)
FY 2023/24
Assessment
Per Unit (1)
Sierra Manor 148 713.922 $32.70 $23,345.25 $157.74
Sierra Park Villas 100 448.770 32.70 14,674.78 146.75
Sherwin Villas 70 304.598 32.70 9,960.35 142.29
Meridian Commons 10 97.400 32.70 3,184.98 318.50
Sherwin Plaza III 10 117.900 32.70 3,855.33 385.53
Plaza at
Mammoth Lakes 11 262.020 32.70 8,568.05 778.91
Sherwin Professional
Plaza 12 199.920 32.70 6,537.38 544.78
Five-Forty 15 90.120 32.70 2,946.92 196.46
Total: 376 2,234.650 $73,073.04
(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 2023/24 maximum annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2023/24 Maximum
Assessment Per
Linear Foot
FY 2023/24 Maximum
Total Assessment (1)
34 5,155.560 $32.70 $168,586.81
(1) Differences due to rounding adjustments for purposes of this report.

Non-condominium properties have the following Fiscal Year 2023/24 proposed annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2023/24 Assessment
Per Linear Foot
FY 2023/24
Total Assessment (1)
34 5,155.560 $32.70 $168,586.81
(1) Differences due to rounding adjustments for purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24, 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 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-120-010-000 186.20 Individual $6,088.52
035-120-012-000 347.31 Individual 11,356.94
035-120-016-000 119.98 Individual 3,923.14
035-140-008-000 71.59 Individual 2,340.96
035-140-009-000 84.87 Individual 2,775.22
035-140-017-000 116.03 Individual 3,794.14
035-140-018-000 316.75 Individual 10,357.64
035-170-002-000 100.00 Individual 3,269.96
035-170-003-000 118.86 Individual 3,886.68
035-170-025-000 100.00 Individual 3,269.96
035-171-001-000 16.66 Sherwin Professional Plaza 544.76 035-171-002-000 16.66 Sherwin Professional Plaza 544.76 035-171-003-000 16.66 Sherwin Professional Plaza 544.76 035-171-004-000 16.66 Sherwin Professional Plaza 544.76 035-171-005-000 16.66 Sherwin Professional Plaza 544.76 035-171-006-000 16.66 Sherwin Professional Plaza 544.76 035-171-007-000 16.66 Sherwin Professional Plaza 544.76 035-171-008-000 16.66 Sherwin Professional Plaza 544.76 035-171-009-000 16.66 Sherwin Professional Plaza 544.76 035-171-010-000 16.66 Sherwin Professional Plaza 544.76 035-171-011-000 16.66 Sherwin Professional Plaza 544.76 035-171-012-000 16.66 Sherwin Professional Plaza 544.76 035-172-001-000 11.79 Sherwin Plaza III 385.52
035-172-002-000 11.79 Sherwin Plaza III 385.52
035-172-003-000 11.79 Sherwin Plaza III 385.52
035-172-004-000 11.79 Sherwin Plaza III 385.52
035-172-005-000 11.79 Sherwin Plaza III 385.52
035-172-006-000 11.79 Sherwin Plaza III 385.52
035-172-007-000 11.79 Sherwin Plaza III 385.52
035-172-008-000 11.79 Sherwin Plaza III 385.52
035-172-009-000 11.79 Sherwin Plaza III 385.52
035-172-010-000 11.79 Sherwin Plaza III 385.52
035-180-012-000 165.65 Individual 5,416.70
035-181-001-000 4.82 Sierra Manor #1 157.72
035-181-002-000 4.82 Sierra Manor #1 157.72
035-181-003-000 4.82 Sierra Manor #1 157.72
035-181-004-000 4.82 Sierra Manor #1 157.72
035-181-005-000 4.82 Sierra Manor #1 157.72
035-181-006-000 4.82 Sierra Manor #1 157.72
035-181-007-000 4.82 Sierra Manor #1 157.72
035-181-008-000 4.82 Sierra Manor #1 157.72
035-181-009-000 4.82 Sierra Manor #1 157.72
035-181-010-000 4.82 Sierra Manor #1 157.72
035-181-011-000 4.82 Sierra Manor #1 157.72
035-181-012-000 4.82 Sierra Manor #1 157.72

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-181-013-000 4.82 Sierra Manor #1 157.72
035-181-014-000 4.82 Sierra Manor #1 157.72
035-181-015-000 4.82 Sierra Manor #1 157.72
035-181-016-000 4.82 Sierra Manor #1 157.72
035-181-017-000 4.82 Sierra Manor #1 157.72
035-181-018-000 4.82 Sierra Manor #1 157.72
035-181-019-000 4.82 Sierra Manor #1 157.72
035-181-020-000 4.82 Sierra Manor #1 157.72
035-181-021-000 4.82 Sierra Manor #1 157.72
035-181-022-000 4.82 Sierra Manor #1 157.72
035-181-023-000 4.82 Sierra Manor #1 157.72
035-181-024-000 4.82 Sierra Manor #1 157.72
035-181-025-000 4.82 Sierra Manor #1 157.72
035-181-026-000 4.82 Sierra Manor #1 157.72
035-181-027-000 4.82 Sierra Manor #1 157.72
035-181-028-000 4.82 Sierra Manor #1 157.72
035-181-029-000 4.82 Sierra Manor #1 157.72
035-181-030-000 4.82 Sierra Manor #1 157.72
035-181-031-000 4.82 Sierra Manor #1 157.72
035-181-032-000 4.82 Sierra Manor #1 157.72
035-181-033-000 4.82 Sierra Manor #1 157.72
035-181-034-000 4.82 Sierra Manor #1 157.72
035-181-035-000 4.82 Sierra Manor #1 157.72
035-181-036-000 4.82 Sierra Manor #1 157.72
035-181-037-000 4.82 Sierra Manor #1 157.72
035-181-038-000 4.82 Sierra Manor #1 157.72
035-181-039-000 4.82 Sierra Manor #1 157.72
035-181-040-000 4.82 Sierra Manor #1 157.72
035-181-041-000 4.82 Sierra Manor #1 157.72
035-181-042-000 4.82 Sierra Manor #1 157.72
035-181-043-000 4.82 Sierra Manor #1 157.72
035-181-044-000 4.82 Sierra Manor #1 157.72
035-181-045-000 4.82 Sierra Manor #1 157.72
035-181-046-000 4.82 Sierra Manor #1 157.72
035-181-047-000 4.82 Sierra Manor #1 157.72
035-181-048-000 4.82 Sierra Manor #1 157.72
035-181-049-000 4.82 Sierra Manor #1 157.72
035-181-050-000 4.82 Sierra Manor #1 157.72
035-181-051-000 4.82 Sierra Manor #1 157.72
035-181-052-000 4.82 Sierra Manor #1 157.72
035-182-053-000 4.82 Sierra Manor #2 157.72
035-182-054-000 4.82 Sierra Manor #2 157.72
035-182-055-000 4.82 Sierra Manor #2 157.72
035-182-056-000 4.82 Sierra Manor #2 157.72
035-182-057-000 4.82 Sierra Manor #2 157.72

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-182-058-000 4.82 Sierra Manor #2 157.72
035-182-059-000 4.82 Sierra Manor #2 157.72
035-182-060-000 4.82 Sierra Manor #2 157.72
035-182-061-000 4.82 Sierra Manor #2 157.72
035-182-062-000 4.82 Sierra Manor #2 157.72
035-182-063-000 4.82 Sierra Manor #2 157.72
035-182-064-000 4.82 Sierra Manor #2 157.72
035-182-065-000 4.82 Sierra Manor #2 157.72
035-182-066-000 4.82 Sierra Manor #2 157.72
035-182-067-000 4.82 Sierra Manor #2 157.72
035-182-068-000 4.82 Sierra Manor #2 157.72
035-182-069-000 4.82 Sierra Manor #2 157.72
035-182-070-000 4.82 Sierra Manor #2 157.72
035-182-071-000 4.82 Sierra Manor #2 157.72
035-182-072-000 4.82 Sierra Manor #2 157.72
035-182-073-000 4.82 Sierra Manor #2 157.72
035-182-074-000 4.82 Sierra Manor #2 157.72
035-182-075-000 4.82 Sierra Manor #2 157.72
035-182-076-000 4.82 Sierra Manor #2 157.72
035-182-077-000 4.82 Sierra Manor #2 157.72
035-182-078-000 4.82 Sierra Manor #2 157.72
035-182-079-000 4.82 Sierra Manor #2 157.72
035-182-080-000 4.82 Sierra Manor #2 157.72
035-182-081-000 4.82 Sierra Manor #2 157.72
035-182-082-000 4.82 Sierra Manor #2 157.72
035-182-083-000 4.82 Sierra Manor #2 157.72
035-182-084-000 4.82 Sierra Manor #2 157.72
035-182-085-000 4.82 Sierra Manor #2 157.72
035-182-086-000 4.82 Sierra Manor #2 157.72
035-182-087-000 4.82 Sierra Manor #2 157.72
035-182-088-000 4.82 Sierra Manor #2 157.72
035-182-089-000 4.82 Sierra Manor #2 157.72
035-182-090-000 4.82 Sierra Manor #2 157.72
035-182-091-000 4.82 Sierra Manor #2 157.72
035-182-092-000 4.82 Sierra Manor #2 157.72
035-182-093-000 4.82 Sierra Manor #2 157.72
035-182-094-000 4.82 Sierra Manor #2 157.72
035-182-095-000 4.82 Sierra Manor #2 157.72
035-182-096-000 4.82 Sierra Manor #2 157.72
035-182-097-000 4.82 Sierra Manor #2 157.72
035-182-098-000 4.82 Sierra Manor #2 157.72
035-182-099-000 4.82 Sierra Manor #2 157.72
035-182-100-000 4.82 Sierra Manor #2 157.72
035-182-101-000 4.82 Sierra Manor #2 157.72
035-182-102-000 4.82 Sierra Manor #2 157.72

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-182-103-000 4.82 Sierra Manor #2 157.72
035-182-104-000 4.82 Sierra Manor #2 157.72
035-182-105-000 4.82 Sierra Manor #2 157.72
035-182-106-000 4.82 Sierra Manor #2 157.72
035-182-107-000 4.82 Sierra Manor #2 157.72
035-182-108-000 4.82 Sierra Manor #2 157.72
035-182-109-000 4.82 Sierra Manor #2 157.72
035-182-110-000 4.82 Sierra Manor #2 157.72
035-182-111-000 4.82 Sierra Manor #2 157.72
035-182-112-000 4.82 Sierra Manor #2 157.72
035-182-113-000 4.82 Sierra Manor #2 157.72
035-182-114-000 4.82 Sierra Manor #2 157.72
035-182-115-000 4.82 Sierra Manor #2 157.72
035-182-116-000 4.82 Sierra Manor #2 157.72
035-182-117-000 4.82 Sierra Manor #2 157.72
035-182-118-000 4.82 Sierra Manor #2 157.72
035-182-119-000 4.82 Sierra Manor #2 157.72
035-182-120-000 4.82 Sierra Manor #2 157.72
035-182-121-000 4.82 Sierra Manor #2 157.72
035-182-122-000 4.82 Sierra Manor #2 157.72
035-182-123-000 4.82 Sierra Manor #2 157.72
035-182-124-000 4.82 Sierra Manor #2 157.72
035-182-125-000 4.82 Sierra Manor #2 157.72
035-182-126-000 4.82 Sierra Manor #2 157.72
035-182-127-000 4.82 Sierra Manor #2 157.72
035-182-128-000 4.82 Sierra Manor #2 157.72
035-182-129-000 4.82 Sierra Manor #2 157.72
035-182-130-000 4.82 Sierra Manor #2 157.72
035-182-131-000 4.82 Sierra Manor #2 157.72
035-182-132-000 4.82 Sierra Manor #2 157.72
035-182-133-000 4.82 Sierra Manor #2 157.72
035-182-134-000 4.82 Sierra Manor #2 157.72
035-182-135-000 4.82 Sierra Manor #2 157.72
035-182-136-000 4.82 Sierra Manor #2 157.72
035-182-137-000 4.82 Sierra Manor #2 157.72
035-182-138-000 4.82 Sierra Manor #2 157.72
035-182-139-000 4.82 Sierra Manor #2 157.72
035-182-140-000 4.82 Sierra Manor #2 157.72
035-182-141-000 4.82 Sierra Manor #2 157.72
035-182-142-000 4.82 Sierra Manor #2 157.72
035-182-143-000 4.82 Sierra Manor #2 157.72
035-182-144-000 4.82 Sierra Manor #2 157.72
035-182-145-000 4.82 Sierra Manor #2 157.72
035-182-146-000 4.82 Sierra Manor #2 157.72
035-182-147-000 4.82 Sierra Manor #2 157.72

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-182-148-000 4.82 Sierra Manor #2 157.72
035-190-004-000 97.32 Individual 3,182.32
035-190-005-000 100.00 Individual 3,269.96
035-190-006-000 118.86 Individual 3,886.68
035-190-007-000 121.06 Individual 3,958.62
035-190-008-000 100.00 Individual 3,269.96
035-190-009-000 100.00 Individual 3,269.96
035-200-016-000 99.01 Individual 3,237.60
035-200-017-000 303.82 Individual 9,934.82
035-200-019-000 333.63 Individual 10,909.60
035-200-020-000 124.00 Individual 4,054.76
035-200-041-000 23.82 Plaza at Mammoth Lakes 778.90
035-200-042-000 23.82 Plaza at Mammoth Lakes 778.90
035-202-001-000 9.74 Meridian Commons 318.48
035-202-002-000 9.74 Meridian Commons 318.48
035-202-003-000 9.74 Meridian Commons 318.48
035-202-004-000 9.74 Meridian Commons 318.48
035-202-005-000 9.74 Meridian Commons 318.48
035-202-006-000 9.74 Meridian Commons 318.48
035-202-007-000 9.74 Meridian Commons 318.48
035-202-008-000 9.74 Meridian Commons 318.48
035-202-009-000 9.74 Meridian Commons 318.48
035-202-010-000 9.74 Meridian Commons 318.48
035-203-001-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-002-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-003-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-004-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-005-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-006-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-007-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-008-000 23.82 Plaza at Mammoth Lakes 778.90
035-203-009-000 23.82 Plaza at Mammoth Lakes 778.90
035-210-020-000 91.70 Individual 2,998.56
035-210-021-000 92.00 Individual 3,008.36
035-210-022-000 92.00 Individual 3,008.36
035-210-023-000 92.00 Individual 3,008.36
035-210-025-000 204.84 Individual 6,698.20
035-210-038-000 127.89 Individual 4,181.96
035-211-001-000 4.49 Sierra Park Villas 146.74
035-211-002-000 4.49 Sierra Park Villas 146.74
035-211-003-000 4.49 Sierra Park Villas 146.74
035-211-004-000 4.49 Sierra Park Villas 146.74
035-211-005-000 4.49 Sierra Park Villas 146.74
035-211-006-000 4.49 Sierra Park Villas 146.74
035-211-007-000 4.49 Sierra Park Villas 146.74

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-211-008-000 4.49 Sierra Park Villas 146.74
035-211-009-000 4.49 Sierra Park Villas 146.74
035-211-010-000 4.49 Sierra Park Villas 146.74
035-211-011-000 4.49 Sierra Park Villas 146.74
035-211-012-000 4.49 Sierra Park Villas 146.74
035-211-013-000 4.49 Sierra Park Villas 146.74
035-211-014-000 4.49 Sierra Park Villas 146.74
035-211-015-000 4.49 Sierra Park Villas 146.74
035-211-016-000 4.49 Sierra Park Villas 146.74
035-211-017-000 4.49 Sierra Park Villas 146.74
035-211-018-000 4.49 Sierra Park Villas 146.74
035-211-019-000 4.49 Sierra Park Villas 146.74
035-211-020-000 4.49 Sierra Park Villas 146.74
035-211-021-000 4.49 Sierra Park Villas 146.74
035-211-022-000 4.49 Sierra Park Villas 146.74
035-211-023-000 4.49 Sierra Park Villas 146.74
035-211-024-000 4.49 Sierra Park Villas 146.74
035-211-025-000 4.49 Sierra Park Villas 146.74
035-211-026-000 4.49 Sierra Park Villas 146.74
035-211-027-000 4.49 Sierra Park Villas 146.74
035-211-028-000 4.49 Sierra Park Villas 146.74
035-211-029-000 4.49 Sierra Park Villas 146.74
035-211-030-000 4.49 Sierra Park Villas 146.74
035-211-031-000 4.49 Sierra Park Villas 146.74
035-211-032-000 4.49 Sierra Park Villas 146.74
035-211-033-000 4.49 Sierra Park Villas 146.74
035-211-034-000 4.49 Sierra Park Villas 146.74
035-211-035-000 4.49 Sierra Park Villas 146.74
035-211-036-000 4.49 Sierra Park Villas 146.74
035-211-037-000 4.49 Sierra Park Villas 146.74
035-211-038-000 4.49 Sierra Park Villas 146.74
035-211-039-000 4.49 Sierra Park Villas 146.74
035-211-040-000 4.49 Sierra Park Villas 146.74
035-211-041-000 4.49 Sierra Park Villas 146.74
035-211-042-000 4.49 Sierra Park Villas 146.74
035-211-043-000 4.49 Sierra Park Villas 146.74
035-211-044-000 4.49 Sierra Park Villas 146.74
035-211-045-000 4.49 Sierra Park Villas 146.74
035-211-046-000 4.49 Sierra Park Villas 146.74
035-211-047-000 4.49 Sierra Park Villas 146.74
035-211-048-000 4.49 Sierra Park Villas 146.74
035-211-049-000 4.49 Sierra Park Villas 146.74
035-211-050-000 4.49 Sierra Park Villas 146.74
035-212-001-000 4.49 Sierra Park Villas #1 146.74
035-212-002-000 4.49 Sierra Park Villas #1 146.74

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-212-003-000 4.49 Sierra Park Villas #1 146.74
035-212-004-000 4.49 Sierra Park Villas #1 146.74
035-212-005-000 4.49 Sierra Park Villas #1 146.74
035-212-006-000 4.49 Sierra Park Villas #1 146.74
035-212-007-000 4.49 Sierra Park Villas #1 146.74
035-212-008-000 4.49 Sierra Park Villas #1 146.74
035-212-009-000 4.49 Sierra Park Villas #1 146.74
035-212-010-000 4.49 Sierra Park Villas #1 146.74
035-212-011-000 4.49 Sierra Park Villas #1 146.74
035-212-012-000 4.49 Sierra Park Villas #1 146.74
035-212-013-000 4.49 Sierra Park Villas #1 146.74
035-212-014-000 4.49 Sierra Park Villas #1 146.74
035-212-015-000 4.49 Sierra Park Villas #1 146.74
035-212-016-000 4.49 Sierra Park Villas #1 146.74
035-212-017-000 4.49 Sierra Park Villas #1 146.74
035-212-018-000 4.49 Sierra Park Villas #1 146.74
035-212-019-000 4.49 Sierra Park Villas #1 146.74
035-212-020-000 4.49 Sierra Park Villas #1 146.74
035-212-021-000 4.49 Sierra Park Villas #1 146.74
035-212-022-000 4.49 Sierra Park Villas #1 146.74
035-212-023-000 4.49 Sierra Park Villas #1 146.74
035-212-024-000 4.49 Sierra Park Villas #1 146.74
035-212-025-000 4.49 Sierra Park Villas #1 146.74
035-212-026-000 4.49 Sierra Park Villas #1 146.74
035-212-027-000 4.49 Sierra Park Villas #1 146.74
035-212-028-000 4.49 Sierra Park Villas #1 146.74
035-212-029-000 4.49 Sierra Park Villas #1 146.74
035-212-030-000 4.49 Sierra Park Villas #1 146.74
035-212-031-000 4.49 Sierra Park Villas #1 146.74
035-212-032-000 4.49 Sierra Park Villas #1 146.74
035-212-033-000 4.49 Sierra Park Villas #1 146.74
035-212-034-000 4.49 Sierra Park Villas #1 146.74
035-212-035-000 4.49 Sierra Park Villas #1 146.74
035-212-036-000 4.49 Sierra Park Villas #1 146.74
035-212-037-000 4.49 Sierra Park Villas #1 146.74
035-212-038-000 4.49 Sierra Park Villas #1 146.74
035-212-039-000 4.49 Sierra Park Villas #1 146.74
035-212-040-000 4.49 Sierra Park Villas #1 146.74
035-212-041-000 4.49 Sierra Park Villas #1 146.74
035-212-042-000 4.49 Sierra Park Villas #1 146.74
035-212-043-000 4.49 Sierra Park Villas #1 146.74
035-212-044-000 4.49 Sierra Park Villas #1 146.74
035-212-045-000 4.49 Sierra Park Villas #1 146.74
035-212-046-000 4.49 Sierra Park Villas #1 146.74
035-212-047-000 4.49 Sierra Park Villas #1 146.74

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-212-048-000 4.49 Sierra Park Villas #1 146.74
035-212-049-000 4.49 Sierra Park Villas #1 146.74
035-212-050-000 4.49 Sierra Park Villas #1 146.74
035-213-001-000 4.35 Sherwin Villas 142.28
035-213-002-000 4.35 Sherwin Villas 142.28
035-213-003-000 4.35 Sherwin Villas 142.28
035-213-004-000 4.35 Sherwin Villas 142.28
035-213-005-000 4.35 Sherwin Villas 142.28
035-213-006-000 4.35 Sherwin Villas 142.28
035-213-007-000 4.35 Sherwin Villas 142.28
035-213-008-000 4.35 Sherwin Villas 142.28
035-213-009-000 4.35 Sherwin Villas 142.28
035-213-010-000 4.35 Sherwin Villas 142.28
035-213-011-000 4.35 Sherwin Villas 142.28
035-213-012-000 4.35 Sherwin Villas 142.28
035-213-013-000 4.35 Sherwin Villas 142.28
035-213-014-000 4.35 Sherwin Villas 142.28
035-213-015-000 4.35 Sherwin Villas 142.28
035-213-016-000 4.35 Sherwin Villas 142.28
035-213-017-000 4.35 Sherwin Villas 142.28
035-213-018-000 4.35 Sherwin Villas 142.28
035-213-019-000 4.35 Sherwin Villas 142.28
035-213-020-000 4.35 Sherwin Villas 142.28
035-213-021-000 4.35 Sherwin Villas 142.28
035-213-022-000 4.35 Sherwin Villas 142.28
035-213-023-000 4.35 Sherwin Villas 142.28
035-213-024-000 4.35 Sherwin Villas 142.28
035-213-025-000 4.35 Sherwin Villas 142.28
035-213-026-000 4.35 Sherwin Villas 142.28
035-213-027-000 4.35 Sherwin Villas 142.28
035-213-028-000 4.35 Sherwin Villas 142.28
035-213-029-000 4.35 Sherwin Villas 142.28
035-213-030-000 4.35 Sherwin Villas 142.28
035-213-031-000 4.35 Sherwin Villas 142.28
035-213-032-000 4.35 Sherwin Villas 142.28
035-213-033-000 4.35 Sherwin Villas 142.28
035-213-034-000 4.35 Sherwin Villas 142.28
035-213-035-000 4.35 Sherwin Villas 142.28
035-213-036-000 4.35 Sherwin Villas 142.28
035-213-037-000 4.35 Sherwin Villas 142.28
035-213-038-000 4.35 Sherwin Villas 142.28
035-213-039-000 4.35 Sherwin Villas 142.28
035-213-040-000 4.35 Sherwin Villas 142.28
035-213-041-000 4.35 Sherwin Villas 142.28
035-213-042-000 4.35 Sherwin Villas 142.28

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-213-043-000 4.35 Sherwin Villas 142.28
035-213-044-000 4.35 Sherwin Villas 142.28
035-213-045-000 4.35 Sherwin Villas 142.28
035-213-046-000 4.35 Sherwin Villas 142.28
035-213-047-000 4.35 Sherwin Villas 142.28
035-213-048-000 4.35 Sherwin Villas 142.28
035-213-049-000 4.35 Sherwin Villas 142.28
035-213-050-000 4.35 Sherwin Villas 142.28
035-213-051-000 4.35 Sherwin Villas 142.28
035-213-052-000 4.35 Sherwin Villas 142.28
035-213-053-000 4.35 Sherwin Villas 142.28
035-213-054-000 4.35 Sherwin Villas 142.28
035-213-055-000 4.35 Sherwin Villas 142.28
035-213-056-000 4.35 Sherwin Villas 142.28
035-213-057-000 4.35 Sherwin Villas 142.28
035-213-058-000 4.35 Sherwin Villas 142.28
035-213-059-000 4.35 Sherwin Villas 142.28
035-213-060-000 4.35 Sherwin Villas 142.28
035-213-061-000 4.35 Sherwin Villas 142.28
035-213-062-000 4.35 Sherwin Villas 142.28
035-213-063-000 4.35 Sherwin Villas 142.28
035-213-064-000 4.35 Sherwin Villas 142.28
035-213-065-000 4.35 Sherwin Villas 142.28
035-213-066-000 4.35 Sherwin Villas 142.28
035-213-067-000 4.35 Sherwin Villas 142.28
035-213-068-000 4.35 Sherwin Villas 142.28
035-213-069-000 4.35 Sherwin Villas 142.28
035-213-070-000 4.35 Sherwin Villas 142.28
035-230-005-000 194.00 Individual 6,343.74
035-230-006-000 247.05 Individual 8,078.46
035-230-007-000 129.60 Individual 4,237.88
035-230-010-000 199.22 Individual 6,514.44
035-230-011-000 111.65 Individual 3,650.92
035-281-001-000 6.01 Five-Forty 196.46
035-281-002-000 6.01 Five-Forty 196.46
035-281-003-000 6.01 Five-Forty 196.46
035-281-004-000 6.01 Five-Forty 196.46
035-281-005-000 6.01 Five-Forty 196.46
035-281-006-000 6.01 Five-Forty 196.46
035-281-007-000 6.01 Five-Forty 196.46
035-281-008-000 6.01 Five-Forty 196.46
035-281-009-000 6.01 Five-Forty 196.46
035-281-010-000 6.01 Five-Forty 196.46
035-281-011-000 6.01 Five-Forty 196.46
035-281-012-000 6.01 Five-Forty 196.46

Town of Mammoth Lakes
Benefit Assessment District No. 2002-1
Old Mammoth Road
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel
Number Linear Footage Condominium Name
FY 2023/24
Assessement (1)
035-281-013-000 6.01 Five-Forty 196.46
035-281-014-000 6.01 Five-Forty 196.46
035-281-015-000 6.01 Five-Forty 196.46
040-140-001-000 174.34 Individual 5,700.86
040-140-003-000 174.34 Individual 5,700.86
410 Accounts 7,390.21 $241,653.18
(1) Slight variances may occur due to rounding

RESOLUTION NO. 23-

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 FOR FISCAL YEAR 2023/24
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, 2023 and ending June 30, 2024 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2023/24 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 19, 2023 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.

Resolution No. 23-

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 2023/24;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed; and
(d) An annual assessment for Fiscal Year 2023/24 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 7
th day of June, 2023.
______
JOHN WENTWORTH, 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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

Meeting Date: June 7, 2023
Prepared by: Pam Smitheman, Assistant Engineer
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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

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:

In Fiscal Year 2022/23, 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 2023. Staff recommends that a levy of $127,051.30 be assessed in Fiscal Year 2023/24. The maximum assessment revenue for Fiscal Year 2023/24 is $192,008.33. 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 details for all Financial Considerations. In summary, the total district assessment is $127,051.30 for the 2023/24 fiscal year.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2023/24 Engineer’s Report For:

North Village Area Benefit Assessment
District No. 2002-2, Zone 1
May 2023

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24; 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 $202,055.00
Less: Town Contribution for General Benefit (75,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
Less: Surplus Funds Levy Credit 0.00
Balance to Assessment $127,055.00
Description
FY 2023/24
Maximum Assessment
FY 2023/24
Actual Assessment
Condominium – 1 Bedroom/Studio per unit $267.47 $176.98 Condominium – 2 Bedroom per unit 356.62 235.98
Condominium – 3 Bedroom per unit 445.78 294.97
Commercial Use and Gondola Parcel per square foot 0.37 0.24 Apartment Property and Hotel Property per room 267.47 176.98

Town of Mammoth Lakes
Fiscal Year 2023/24 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 528 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 2023/24 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
2023/24 Costs
Annual Maintenance Costs:

Snow Management $70,000.00
Summer Sidewalk Sweeping 0.00
Landscape Maintenance 0.00
Public Utility Maintenance 7,000.00
Ice melt 0.00
Banners 0.00
Curb, Gutter, Maintenance Repairs & Contingency 1,500.00 Subtotal Annual Maintenance Costs $78,500.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 113,555.00
Subtotal Major Maintenance Costs $113,555.00
Administration Costs:

Personnel/Overhead/Consultants $10,000.00
Subtotal Administration Costs $10,000.00
Total District Budget $202,055.00
Less: Town Contribution for Snow Removal ($75,000.00)
Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
District Property Owner Participation and Reserves ($75,000.00) Less: Surplus Funds Levy Credit 0.00
Fiscal Year 2023/24 District Assessment $127,055.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 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 528 assessable parcels within the District, with 523 parcels being classified as assessable developed parcels for Fiscal Year 2023/24. 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 2023/24:

Property Land Use Classification
FY 2023/24
Maximum Assessment
FY 2023/24
Actual Assessment
Condominium – 1 Bedroom/Studio $267.47/unit $176.98/unit Condominium – 2 Bedroom 356.62/unit 235.98/unit
Condominium – 3 Bedroom 445.78/unit 294.97/unit
Commercial Use 0.37/square foot 0.24/square foot
Gondola Parcel 0.37/square foot 0.24/square foot
Apartment Property 267.47/room 176.98/room
Hotel Property 267.47/room 176.98/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 2023/24 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
2019/20 $177,517.58
2020/21(1) 181,062.47
2021/22 184,005.83
2022/23 187,976.62
2023/24 192,008.33
(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 2023/24 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 2023/24 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 2023/24 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 2023/24, 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 2023/24 Assessment Roll
033-020-024-000 $6,373.54
033-021-021-000 1,069.92
033-021-117-000 176.98
033-021-119-000 235.98
033-021-121-000 235.98
033-021-122-000 176.98
033-021-123-000 235.98
033-021-124-000 176.98
033-021-125-000 235.98
033-021-126-000 176.98
033-021-128-000 176.98
033-021-130-000 176.98
033-021-132-000 235.98
033-021-201-000 235.98
033-021-202-000 235.98
033-021-203-000 235.98
033-021-204-000 235.98
033-021-205-000 176.98
033-021-207-000 235.98
033-021-209-000 235.98
033-021-211-000 176.98
033-021-213-000 176.98
033-021-214-000 176.98
033-021-215-000 235.98
033-021-216-000 176.98
033-021-217-000 176.98
033-021-218-000 176.98
033-021-219-000 235.98
033-021-220-000 176.98
033-021-221-000 235.98
033-021-222-000 176.98
033-021-223-000 235.98
033-021-224-000 176.98
033-021-225-000 235.98
033-021-226-000 176.98
033-021-228-000 176.98
033-021-230-000 176.98
033-021-232-000 235.98
033-021-301-000 235.98
033-021-302-000 235.98
033-021-303-000 235.98
033-021-304-000 235.98
033-021-305-000 176.98
033-021-306-000 235.98
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Gondola $9,631.84
Commercial 1,616.90
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-021-307-000 235.98
033-021-308-000 176.98
033-021-309-000 235.98
033-021-310-000 176.98
033-021-311-000 294.96
033-021-312-000 176.98
033-021-313-000 294.96
033-021-314-000 176.98
033-021-315-000 235.98
033-021-316-000 176.98
033-021-317-000 176.98
033-021-318-000 176.98
033-021-319-000 235.98
033-021-320-000 176.98
033-021-321-000 235.98
033-021-322-000 176.98
033-021-323-000 235.98
033-021-324-000 176.98
033-021-325-000 235.98
033-021-326-000 176.98
033-021-328-000 176.98
033-021-330-000 176.98
033-021-332-000 235.98
033-021-401-000 235.98
033-021-402-000 235.98
033-021-403-000 235.98
033-021-404-000 235.98
033-021-405-000 176.98
033-021-406-000 235.98
033-021-407-000 235.98
033-021-408-000 176.98
033-021-409-000 235.98
033-021-410-000 176.98
033-021-411-000 294.96
033-021-412-000 176.98
033-021-413-000 294.96
033-021-414-000 176.98
033-021-415-000 235.98
033-021-416-000 176.98
033-021-417-000 176.98
033-021-418-000 176.98
033-021-419-000 235.98
033-021-420-000 176.98
033-021-421-000 235.98
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-021-422-000 176.98
033-021-423-000 235.98
033-021-424-000 176.98
033-021-425-000 294.96
033-021-426-000 176.98
033-021-428-000 176.98
033-021-430-000 176.98
033-021-501-000 294.96
033-021-503-000 235.98
033-021-504-000 235.98
033-021-505-000 176.98
033-021-506-000 235.98
033-021-507-000 235.98
033-021-508-000 176.98
033-021-509-000 235.98
033-021-510-000 176.98
033-021-511-000 294.96
033-021-512-000 176.98
033-021-513-000 294.96
033-021-514-000 176.98
033-021-515-000 235.98
033-021-516-000 176.98
033-021-518-000 176.98
033-021-520-000 176.98
033-022-010-000 2,506.36
033-022-020-000 1,402.90
033-022-030-000 167.94
033-022-040-000 957.04
033-022-050-000 1,069.68
033-022-060-000 1,997.60
033-022-070-000 776.36
033-022-080-000 166.96
033-022-090-000 943.10
033-022-100-000 3,760.66
033-022-101-000 176.98
033-022-102-000 176.98
033-022-103-000 176.98
033-022-105-000 235.98
033-022-107-000 235.98
033-022-110-000 492.60
033-022-111-000 235.98
033-022-115-000 235.98
033-022-117-000 294.96
033-022-121-000 235.98
Condo 3 445.78
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Commercial 1,425.24
Commercial 5,683.20
Commercial 1,173.27
Commercial 252.34
Commercial 1,616.53
Commercial 3,018.83
Condo 2 356.62
Commercial 744.44
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Commercial 253.82
Commercial 1,446.33
Commercial 3,787.69
Commercial 2,120.10
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 1 267.47
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-022-125-000 235.98
033-022-129-000 235.98
033-022-202-000 235.98
033-022-203-000 235.98
033-022-204-000 235.98
033-022-205-000 235.98
033-022-206-000 176.98
033-022-207-000 235.98
033-022-208-000 176.98
033-022-209-000 235.98
033-022-210-000 294.96
033-022-211-000 235.98
033-022-212-000 235.98
033-022-214-000 235.98
033-022-215-000 235.98
033-022-216-000 176.98
033-022-217-000 294.96
033-022-218-000 176.98
033-022-220-000 176.98
033-022-221-000 235.98
033-022-222-000 176.98
033-022-224-000 176.98
033-022-225-000 235.98
033-022-226-000 235.98
033-022-228-000 176.98
033-022-229-000 235.98
033-022-230-000 294.96
033-022-231-000 235.98
033-022-302-000 235.98
033-022-303-000 235.98
033-022-304-000 235.98
033-022-305-000 235.98
033-022-306-000 176.98
033-022-307-000 235.98
033-022-308-000 176.98
033-022-309-000 235.98
033-022-310-000 294.96
033-022-311-000 235.98
033-022-312-000 235.98
033-022-314-000 235.98
033-022-315-000 235.98
033-022-316-000 176.98
033-022-317-000 294.96
033-022-318-000 176.98
Condo 3 445.78
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 3 445.78
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 3 445.78
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 3 445.78
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 3 445.78
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-022-320-000 176.98
033-022-321-000 235.98
033-022-322-000 176.98
033-022-324-000 176.98
033-022-325-000 235.98
033-022-326-000 235.98
033-022-328-000 176.98
033-022-329-000 235.98
033-022-330-000 294.96
033-022-331-000 235.98
033-022-402-000 235.98
033-022-403-000 235.98
033-022-404-000 235.98
033-022-405-000 176.98
033-022-406-000 176.98
033-022-407-000 235.98
033-022-408-000 176.98
033-022-409-000 235.98
033-022-410-000 294.96
033-022-411-000 235.98
033-022-412-000 235.98
033-022-414-000 235.98
033-022-415-000 235.98
033-022-416-000 176.98
033-022-417-000 294.96
033-022-418-000 176.98
033-022-420-000 176.98
033-022-421-000 235.98
033-022-422-000 176.98
033-022-424-000 176.98
033-022-425-000 176.98
033-022-426-000 235.98
033-022-428-000 176.98
033-022-429-000 235.98
033-022-430-000 294.96
033-022-431-000 235.98
033-023-101-000 176.98
033-023-102-000 176.98
033-023-120-000 235.98
033-023-122-000 235.98
033-023-123-000 176.98
033-023-125-000 176.98
033-023-126-000 235.98
033-023-127-000 176.98
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 3 445.78
Condo 1 267.47
Condo 3 445.78
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 3 445.78
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 3 445.78
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-023-128-000 235.98
033-023-129-000 235.98
033-023-202-000 235.98
033-023-203-000 235.98
033-023-204-000 235.98
033-023-205-000 176.98
033-023-207-000 176.98
033-023-208-000 235.98
033-023-209-000 176.98
033-023-210-000 235.98
033-023-211-000 176.98
033-023-214-000 176.98
033-023-215-000 235.98
033-023-217-000 294.96
033-023-218-000 294.96
033-023-219-000 294.96
033-023-220-000 235.98
033-023-221-000 235.98
033-023-222-000 235.98
033-023-223-000 176.98
033-023-225-000 176.98
033-023-226-000 235.98
033-023-227-000 176.98
033-023-228-000 235.98
033-023-229-000 235.98
033-023-302-000 235.98
033-023-303-000 235.98
033-023-304-000 235.98
033-023-305-000 176.98
033-023-307-000 176.98
033-023-308-000 235.98
033-023-309-000 176.98
033-023-310-000 235.98
033-023-311-000 176.98
033-023-314-000 176.98
033-023-315-000 235.98
033-023-317-000 294.96
033-023-318-000 294.96
033-023-319-000 294.96
033-023-320-000 235.98
033-023-321-000 235.98
033-023-322-000 235.98
033-023-323-000 176.98
033-023-325-000 176.98
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 3 445.78
Condo 2 356.62
Condo 3 445.78
Condo 3 445.78
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Condo 3 445.78
Condo 2 356.62
Condo 3 445.78
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-023-326-000 235.98
033-023-327-000 176.98
033-023-328-000 235.98
033-023-329-000 235.98
033-023-402-000 294.96
033-023-404-000 235.98
033-023-405-000 176.98
033-023-407-000 176.98
033-023-408-000 235.98
033-023-409-000 176.98
033-023-410-000 235.98
033-023-411-000 176.98
033-023-414-000 176.98
033-023-415-000 235.98
033-023-417-000 294.96
033-023-418-000 294.96
033-023-419-000 294.96
033-023-420-000 235.98
033-023-421-000 235.98
033-023-422-000 235.98
033-023-423-000 176.98
033-023-425-000 176.98
033-023-426-000 235.98
033-023-427-000 176.98
033-023-428-000 294.96
033-043-005-000 345.46
033-391-001-000 1,091.96
033-391-002-000 455.38
033-391-003-000 116.54
033-391-201-000 235.98
033-391-202-000 235.98
033-391-203-000 176.98
033-391-204-000 176.98
033-391-205-000 176.98
033-391-206-000 176.98
033-391-207-000 176.98
033-391-208-000 176.98
033-391-209-000 176.98
033-391-211-000 235.98
033-391-213-000 176.98
033-391-214-000 176.98
033-391-215-000 176.98
033-391-216-000 176.98
033-391-217-000 176.98
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 3 445.78
Commercial 522.07
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Commercial 176.12
Condo 2 356.62
Commercial 1,650.20
Commercial 688.20
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 3 445.78
Condo 2 356.62
Condo 3 445.78
Condo 3 445.78
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 3 445.78
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-391-221-000 176.98
033-391-223-000 176.98
033-391-225-000 176.98
033-391-226-000 176.98
033-391-227-000 176.98
033-391-229-000 235.98
033-391-230-000 235.98
033-391-301-000 235.98
033-391-302-000 235.98
033-391-303-000 176.98
033-391-304-000 176.98
033-391-305-000 176.98
033-391-306-000 176.98
033-391-307-000 176.98
033-391-308-000 176.98
033-391-309-000 176.98
033-391-311-000 235.98
033-391-313-000 176.98
033-391-314-000 176.98
033-391-315-000 176.98
033-391-316-000 176.98
033-391-317-000 176.98
033-391-318-000 176.98
033-391-319-000 176.98
033-391-320-000 176.98
033-391-321-000 176.98
033-391-323-000 176.98
033-391-325-000 176.98
033-391-326-000 176.98
033-391-327-000 176.98
033-391-329-000 235.98
033-391-330-000 235.98
033-391-401-000 235.98
033-391-402-000 235.98
033-391-403-000 176.98
033-391-404-000 176.98
033-391-405-000 176.98
033-391-406-000 176.98
033-391-407-000 176.98
033-391-408-000 176.98
033-391-409-000 176.98
033-391-411-000 235.98
033-391-413-000 176.98
033-391-414-000 176.98
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-391-415-000 176.98
033-391-416-000 176.98
033-391-417-000 176.98
033-391-418-000 176.98
033-391-419-000 176.98
033-391-420-000 176.98
033-391-421-000 176.98
033-391-423-000 176.98
033-391-425-000 176.98
033-391-426-000 176.98
033-391-427-000 176.98
033-391-429-000 235.98
033-391-430-000 235.98
033-391-501-000 235.98
033-391-502-000 235.98
033-391-503-000 176.98
033-391-504-000 176.98
033-391-505-000 176.98
033-391-506-000 176.98
033-391-507-000 176.98
033-391-508-000 176.98
033-391-509-000 176.98
033-391-511-000 235.98
033-391-513-000 176.98
033-391-514-000 176.98
033-391-515-000 176.98
033-391-516-000 176.98
033-391-517-000 176.98
033-391-518-000 176.98
033-391-519-000 176.98
033-391-520-000 176.98
033-391-521-000 176.98
033-391-523-000 176.98
033-391-525-000 176.98
033-391-526-000 176.98
033-391-527-000 176.98
033-391-529-000 235.98
033-391-530-000 235.98
033-391-601-000 235.98
033-391-603-000 176.98
033-391-604-000 176.98
033-391-605-000 176.98
033-391-606-000 176.98
033-391-607-000 176.98
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-391-608-000 176.98
033-391-609-000 176.98
033-391-611-000 235.98
033-391-613-000 176.98
033-391-614-000 176.98
033-391-615-000 176.98
033-391-616-000 176.98
033-391-617-000 176.98
033-391-618-000 176.98
033-391-619-000 176.98
033-391-620-000 176.98
033-391-621-000 176.98
033-391-623-000 176.98
033-391-625-000 176.98
033-391-626-000 176.98
033-391-627-000 176.98
033-391-629-000 235.98
033-391-703-000 176.98
033-391-704-000 176.98
033-391-705-000 176.98
033-391-706-000 176.98
033-391-707-000 176.98
033-391-708-000 176.98
033-391-709-000 176.98
033-391-711-000 235.98
033-391-713-000 176.98
033-391-714-000 176.98
033-391-715-000 176.98
033-391-716-000 176.98
033-391-717-000 176.98
033-391-718-000 176.98
033-391-719-000 176.98
033-391-720-000 176.98
033-391-721-000 176.98
033-391-723-000 176.98
033-391-725-000 176.98
033-391-726-000 176.98
033-391-727-000 176.98
033-392-132-000 176.98
033-392-136-000 176.98
033-392-138-000 176.98
033-392-140-000 235.98
033-392-142-000 176.98
033-392-144-000 176.98
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-392-145-000 235.98
033-392-146-000 235.98
033-392-231-000 176.98
033-392-232-000 176.98
033-392-233-000 176.98
033-392-234-000 176.98
033-392-235-000 176.98
033-392-236-000 176.98
033-392-237-000 176.98
033-392-238-000 176.98
033-392-240-000 235.98
033-392-241-000 176.98
033-392-242-000 176.98
033-392-244-000 176.98
033-392-245-000 235.98
033-392-246-000 235.98
033-392-331-000 176.98
033-392-332-000 176.98
033-392-333-000 176.98
033-392-334-000 176.98
033-392-335-000 176.98
033-392-336-000 176.98
033-392-337-000 176.98
033-392-338-000 176.98
033-392-340-000 235.98
033-392-341-000 176.98
033-392-342-000 176.98
033-392-344-000 176.98
033-392-345-000 235.98
033-392-346-000 235.98
033-392-431-000 176.98
033-392-432-000 176.98
033-392-433-000 176.98
033-392-434-000 176.98
033-392-435-000 176.98
033-392-436-000 176.98
033-392-437-000 176.98
033-392-438-000 176.98
033-392-440-000 235.98
033-392-441-000 176.98
033-392-442-000 176.98
033-392-444-000 176.98
033-392-445-000 235.98
033-392-446-000 235.98
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47

Town of Mammoth Lakes
Benefit Assessement District No. 2002-2, Zone 1
North Village
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Property Land Use Classification FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment (1)
033-392-531-000 176.98
033-392-532-000 176.98
033-392-533-000 176.98
033-392-534-000 176.98
033-392-535-000 176.98
033-392-536-000 176.98
033-392-537-000 176.98
033-392-538-000 176.98
033-392-540-000 235.98
033-392-541-000 176.98
033-392-542-000 176.98
033-392-544-000 176.98
033-392-545-000 235.98
033-392-546-000 235.98
033-392-631-000 176.98
033-392-632-000 176.98
033-392-633-000 176.98
033-392-634-000 176.98
033-392-635-000 176.98
033-392-636-000 176.98
033-392-637-000 176.98
033-392-638-000 176.98
033-392-640-000 235.98
033-392-641-000 176.98
033-392-642-000 176.98
033-392-644-000 176.98
033-392-645-000 235.98
033-392-731-000 176.98
033-392-732-000 176.98
033-392-733-000 176.98
033-392-734-000 176.98
033-392-735-000 176.98
033-392-736-000 176.98
033-392-737-000 176.98
033-392-738-000 176.98
033-392-740-000 235.98
033-392-741-000 176.98
033-392-742-000 176.98
033-392-744-000 176.98
523 Accounts
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
(1) Slight variances may occur due to rounding.

Condo 1 267.47
$192,008.33 $127,051.30
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 2 356.62
Condo 2 356.62
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47
Condo 1 267.47

Town of Mammoth Lakes
Fiscal Year 2023/24 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. 23-

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 2023/24
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, 2023 and ending June 30, 2024 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2023/24 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 19, 2023 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.

Resolution No. 23-

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 2023/24;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2023/24 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; and (e) The Town Contribution for General Benefit funds will be applied to offset the cost of improvements for Fiscal Year 2023/24, resulting in $127,051.30 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 7
th day of June, 2023.
______
JOHN WENTWORTH, 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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

Meeting Date: June 7, 2023
Prepared by: Pam Smitheman, Assistant Engineer
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 2023/24, approving the Annual Report, and setting the time and place for the public hearing on July 19, 2023.

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 2022/23 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 $5,200.00 be assessed in Fiscal Year 2023/24. The maximum allowable assessment for 2023/24 is $37,834.18 and the assessment being recommended is $5,200.00 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 details for all Financial Considerations. In summary, the total district assessment is $5,200.00 for the 2023/24 fiscal year.

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Fiscal Year 2023/24 Engineer’s Report For:

Benefit Assessment District No. 2014-1
(Mammoth View)
May 2023

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24; 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 $5,200.00
Less: Town General Benefit Contribution 0.00
Less: Additional Contribution 0.00
Plus: Contribution from District Funds 0.00
Balance to Assessment $5,200.00
Total Special Benefit Points 326.41
Fiscal Year 2023/24 Maximum Assessment Rate Per Special Benefit Point $115.91 Fiscal Year 2023/24 Actual Assessment Rate Per Special Benefit Point $15.93

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 estimated cost budget for maintaining, servicing, and administering the District improvements is shown in the following table:

Description
Proposed
Fiscal Year
2023/24 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 $5,200.00
Subtotal Administration Costs $5,200.00
Total District Budget $5,200.00
Less: Town General Benefit Contribution $0.00
Less: Additional Contribution 0.00
District Property Owner Participation and Reserves $0.00 Less: Contribution from District Funds 0.00
Fiscal Year 2023/24 District Assessment $5,200.00

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 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 2023/24 assessment is

7.44%. Therefore, the cost-of-living inflator for Fiscal Year 2023/24 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 2023/24 is $115.91.

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
2023/24 115.91

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 2023/24 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
$5,200.00 / 326.41 = $15.93

Town of Mammoth Lakes
Fiscal Year 2023/24 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 2023/24 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 2023/24 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 2023/24
Maximum Allowable
Assessment Rate (1)
Total FY 2023/24
Maximum
Assessment
Viewpoint Condominiums 106.40 $115.91 $12,332.82
Summit Properties 90.00 115.91 10,431.90
Basecamp Properties 130.01 115.91 15,069.46
Common Area 0.00 115.91 0.00
Total (2) 326.41 $37,834.18
(1) Per Special Benefit Point
(2) Totals may be slightly off due to rounding.

Property Land
Use Type
Total
Special Benefit
Points
FY 2023/24
Actual
Assessment Rate (1)
Total
FY 2023/24 Actual
Assessment
Viewpoint Condominiums 106.40 $15.93 $1,694.95
Summit Properties 90.00 15.93 1,433.70
Basecamp Properties 130.01 15.93 2,071.06
Common Area 0.00 15.93 0.00
Total (2) 326.41 $5,199.71
(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 2023/24, 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 2023/24 Assessment Roll
Assessor's Parcel Number Benefit Points
FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment(1)
033-082-006-000 10.50 $1,217.05 $167.26
033-082-007-000 65.76 7,621.82 1,047.56
033-082-008-000 56.01 6,491.70 892.22
033-082-010-000 4.50 521.59 71.68
033-082-011-000 36.00 4,172.76 573.50
033-082-012-000 47.25 5,476.74 752.72
033-083-101-000 1.90 220.22 30.26
033-083-102-000 1.90 220.22 30.26
033-083-103-000 1.90 220.22 30.26
033-083-104-000 1.90 220.22 30.26
033-083-105-000 1.90 220.22 30.26
033-083-106-000 1.90 220.22 30.26
033-083-107-000 1.90 220.22 30.26
033-083-108-000 1.90 220.22 30.26
033-083-109-000 1.90 220.22 30.26
033-083-110-000 1.90 220.22 30.26
033-083-111-000 1.90 220.22 30.26
033-083-112-000 1.90 220.22 30.26
033-083-113-000 1.90 220.22 30.26
033-083-114-000 1.90 220.22 30.26
033-083-115-000 1.90 220.22 30.26
033-083-116-000 1.90 220.22 30.26
033-083-117-000 1.90 220.22 30.26
033-083-118-000 1.90 220.22 30.26
033-083-119-000 1.90 220.22 30.26
033-083-120-000 1.90 220.22 30.26
033-083-121-000 1.90 220.22 30.26
033-083-122-000 1.90 220.22 30.26
033-083-123-000 1.90 220.22 30.26
033-083-124-000 1.90 220.22 30.26
033-083-125-000 1.90 220.22 30.26
033-083-126-000 1.90 220.22 30.26
033-083-127-000 1.90 220.22 30.26
033-083-128-000 1.90 220.22 30.26
033-083-129-000 1.90 220.22 30.26
033-083-130-000 1.90 220.22 30.26
033-083-131-000 1.90 220.22 30.26
033-083-132-000 1.90 220.22 30.26
033-083-133-000 1.90 220.22 30.26
033-083-134-000 1.90 220.22 30.26
033-083-135-000 1.90 220.22 30.26
033-083-136-000 1.90 220.22 30.26
033-083-137-000 1.90 220.22 30.26
033-083-138-000 1.90 220.22 30.26
033-083-139-000 1.90 220.22 30.26

Town of Mammoth Lakes
Benefit Assessment District No. 2014-1
Mammoth View
Fiscal Year 2023/24 Assessment Roll
Assessor's Parcel Number Benefit Points
FY 2023/24 Maximum
Assessment
FY 2023/24 Actual
Assessment(1)
033-083-140-000 1.90 220.22 30.26
033-083-141-000 1.90 220.22 30.26
033-083-142-000 1.90 220.22 30.26
033-083-143-000 1.90 220.22 30.26
033-083-144-000 1.90 220.22 30.26
033-083-145-000 1.90 220.22 30.26
033-083-146-000 1.90 220.22 30.26
033-083-147-000 1.90 220.22 30.26
033-083-148-000 1.90 220.22 30.26
033-083-149-000 1.90 220.22 30.26
033-083-150-000 1.90 220.22 30.26
033-083-151-000 1.90 220.22 30.26
033-083-152-000 1.90 220.22 30.26
033-083-153-000 1.90 220.22 30.26
033-083-154-000 1.90 220.22 30.26
033-083-155-000 1.90 220.22 30.26
033-083-156-000 1.90 220.22 30.26
62 Accounts 326.41 $37,833.98 $5,199.50
(1) Slight variances may occur due to rounding.

RESOLUTION NO. 23-

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 2023/24
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, 2023 and ending June 30, 2024 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2023/24 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 19, 2023 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.

Resolution No. 23-

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 2023/24;
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed;
(d) An annual assessment for Fiscal Year 2023/24 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; and (e) The available Maintenance District funds will be applied to offset the cost of improvements for Fiscal Year 2023/24, resulting in a $5,200 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 7
th day of June, 2023.
___
JOHN WENTWORTH, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Adopt a resolution authorizing the vacation of existing recreational easements upon execution of a replacement recreational trail easement to be granted to the Town.

Council Meeting Date: 6/7/2023
Prepared by: Amy Callanan, PE, Engineering Manager
Recommended Motion: Adopt a resolution vacating two existing recreational trail easements granted to the Town, recorded on August 16, 1999 in Book 866 at Page 250, and recorded on August 5, 2019 as Instrument No. 2019002752, of Official Records, in the Office of the Mono County Recorder, State of California, only upon execution of a replacement recreational trail easement to be granted to the Town.

Summary: Two recreational trail easements were previously granted to the Town for recreational trail purposes across the property at 100 Callahan Way. Tentative Tract Map 21-001 was approved by the Planning and Economic Development Commission as Resolution PEDC 2022-03 on May 11, 2022, authorizing development of the Property as the “Obsidian Villas 3” project including relocation of the existing multi-use path located within the aforementioned easements. The owner is required to grant the Town a replacement easement across the relocated multi-use path in exchange for the Town vacating the current easements. The attached resolution authorizes the vacation of the easements only upon execution of the replacement easement.

Recording Requested By and )
When Recorded Mail To: )
)
Town Clerk )
Town of Mammoth Lakes )
Public Works Engineering Department )
P. O. Box 1609 )
Mammoth Lakes, CA 93546 )___________________________________ Recordation fee exempt per Government Code §27383
SPACE ABOVE FOR RECORDER’S USE
For the benefit of the Town
RESOLUTION NO. 2023 -

A RESOLUTION OF THE TOWN COUNCIL OF THE

TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

VACATING TWO EXISTING RECREATIONAL TRAIL EASEMENTS GRANTED TO THE TOWN, RECORDED ON AUGUST 16, 1999 IN BOOK 866 AT PAGE 250, AND RECORDED ON AUGUST 5, 2019 AS INSTRUMENT NO. 2019002752, OF

OFFICIAL RECORDS, IN THE OFFICE OF THE MONO COUNTY RECORDER,

STATE OF CALIFORNIA, ONLY UPON EXECUTION OF A REPLACEMENT

RECREATIONAL TRAIL EASEMENT TO BE GRANTED TO THE TOWN
Whereas, Mammoth Springs Resorts, LLC, a California limited liability company (“Owner”) is the owner of the Parcel with current APN 033-330-087-000 and common address 100 Callahan Way (“Property”), and;
Whereas, an easement across a portion of the Property for recreational trail purposes was granted to the Town of Mammoth Lakes, recorded on August 16, 1999 in Book 866 at Page 250 of Official Records, in the Office of the Mono County Recorder, State of California, and;
Whereas, an easement across a portion of the Property for recreational trail purposes was granted to the Town of Mammoth Lakes, recorded on August 5, 2019 as Instrument No. 2019002752 of Official Records, in the Office of the Mono County Recorder, State of California, and;
Whereas, Tentative Tract Map (TTM) 21-001 was approved by the Planning and Economic Development Commission as Resolution PEDC 2022-03 on May 11, 2022, and recorded as document number 2022002847 of Official Records, in the Office of the Mono County Recorder, State of California, which authorized development of the Property including relocation of the existing multi-use path located within the aforementioned easements, and;
Whereas, Condition of Approval #109 of Resolution PEDC 2022-03 requires the Owner to relocate the existing multi-use path upon execution of a new recreational trail easement to the Town and vacation of all or part of the existing recreational trail easements.

Resolution No. 2023-

NOW, THEREFORE, THE TOWN COUNCIL OF MAMMOTH LAKES,

STATE OF CALIFORNIA, DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. Proceedings Pursuant to Streets & Highways Code. This vacation is accomplished, and the proceedings taken therefor are pursuant to Article 1 of Chapter 4 of Part 3 of Division 9 of the Code (8333(c)).

SECTION 2. The Recreational Trail Easements will have been Superseded by Relocation. Upon execution of a replacement easement in substantial conformance with Exhibit B easements requested to be vacated will have been relocated.

SECTION 3. Vacation of Easements. That the Council vacate the portions of existing recreational trail easements depicted in Exhibit A to the Owner.

SECTION 4. Recordation of Resolution and Replacement Easement. The Town Clerk of the Town of Mammoth Lakes is hereby directed to cause this Resolution of Vacation as well as the Replacement Easement, executed in substantial conformance with Exhibit B, to be recorded in the Office of the Recorder of the County of Mono, State of California.

SECTION 5. Effective Date. This Resolution and the revised easement shall become effective upon their recordation.

PASSED, APPROVED AND ADOPTED this 7th day of June, 2023.

JOHN WENTWORTH, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Obsidian Villas 3 “The Reserve” Page 1 of 8 Drainage Easement Agreement TM 21-001
Recording Requested By And When
Recorded Mail To:

Town of Mammoth Lakes
437 Old Mammoth Road, Suite 230
P.O. Box 1609
Mammoth Lakes, CA 93546
Attention: Public Works Department
No Recording Fees – Gov’t Code §27383
SPACE ABOVE FOR RECORDER’S USE

EASEMENT AGREEMENT
THIS EASEMENT AGREEMENT (the “Easement Agreement”) is entered into on _______________, 20___, by and between MAMMOTH SPRINGS RESORTS, LLC, a California limited liability company, ("Grantor"), and the Town of Mammoth Lakes, a California municipal corporation ("Grantee").

RECITALS
A. Grantor is the owner of certain real property, (“Property”), located in the Town of Mammoth Lakes, California, as further described in Exhibit A, and with the current APN of 033-330-087- 000 and common address of 100 Callahan Way (“Property”); B. Grantee desires to acquire a permanent, non-exclusive easement from Grantor, as more particularly described in Exhibit B and depicted in Exhibit C hereto (the “Easement Area”), to be used for public pedestrian multi-use path facilities including access by the Town for purposes of maintaining such facilities, and Grantor desires to grant to Grantee these certain rights; and C. Grantor’s granting of the easement is required as Condition of Approval #108 of Town of Mammoth Lakes Planning and Economic Development Commission Resolution PEDC 2022- 03, recorded in Official Records of Mono County as Document # 2022002847; and D. Grantee’s acquisition of this easement is authorized by Resolution No. 12-67 of Grantee;

AGREEMENT
NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the Grantor and Grantee mutually agree as follows:

1. Incorporation of Recitals. The Recitals above are incorporated herein by reference and made a material part hereof.

2. Grant of Easement. In return for the valuable consideration provided by Grantee

Obsidian Villas 3 “The Reserve” Page 2 of 8 Drainage Easement Agreement TM 21-001
to Grantor, the receipt of which is hereby acknowledged and which consideration Grantor hereby acknowledges as the fair value of the easement conveyed hereby, Grantor grants to Grantee an easement over the Easement Area on the terms and conditions set forth in this Agreement.

3. Purposes of Easement. The easement granted in this Agreement is for public pedestrian multi-use path facilities including access by the Town for purposes of maintaining such facilities. Grantee retains the right to change or increase its uses of the easement in the sole exercise of its discretion so long as any new or changed uses do not unreasonably increase the burden on the servient tenement.

4. Description and Term of Easement. The Easement Area is more particularly described in that legal description and plat attached hereto, made a material part hereof and incorporated respectively herein by reference as Exhibit B and Exhibit C. The easement granted in this Agreement is granted in perpetuity.

5. Exclusivity of Easement. The easement granted in this Agreement is nonexclusive. Grantor may make such use of the Easement Area as will not incommode, restrict, conflict, or interfere with Grantee’s use of the easement granted herein.

6. Attorneys’ Fees. If any legal action or proceeding arising out of or relating to this Agreement is brought by either party, the prevailing party shall be entitled to receive from the other party, in addition to any other relief which may be granted, reasonable attorneys’ fees and costs and expenses incurred in the action or proceeding by such prevailing party.

7. Entire Agreement. This Agreement constitutes the entire agreement between Grantor and Grantee relating to the easement described herein. Any prior agreements, promises, negotiations or representations not expressly set forth in this Agreement are of no force and effect.

Any amendment to this Agreement shall be of no force or effect unless in writing and signed by Grantor and Grantee.

8. Binding Effect. This Agreement shall be recorded with the office of the Mono County Recorder, shall run with the land, and shall be binding on and inure to the benefit of the heirs, executors, administrators, successors, and assigns of Grantor and Grantee.

9. Governing Law and Venue. This Agreement shall be governed by, interpreted under, and construed and enforced in accordance with the laws of the State of California.

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IN WITNESS WHEREOF, this Agreement is executed by the parties as of the day and year first above written at Mammoth Lakes, Mono County, California. (SIGNATURES OF OWNERS MUST BE NOTARIZED. ATTACH THE
APPROPRIATE ACKNOWLEDGEMENT.)
GRANTOR: GRANTEE:

MAMMOTH SPRINGS RESORTS, LLC,
a California limited liability company
Mark Rafeh
Its: _________________________

THE TOWN OF MAMMOTH LAKES,
a California municipal corporation
Daniel C. Holler
Town Manager
This is to certify that the interest in real property conveyed by the Easement Agreement dated _________________ , 20___ from MAMMOTH SPRINGS RESORTS, LLC, a California limited liability company, to Town of Mammoth Lakes, a California municipal corporation (“Town”) is hereby accepted by the undersigned authorized officer on behalf of the Town of Mammoth Lakes Town Council pursuant to the authority conferred by Town Council Resolution No. 12-67, adopted on October 18, 2012, and the Town consents to recordation hereof by its duly authorized officer.

By:

Daniel C. Holler
Town Manager
Town of Mammoth Lakes

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CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
State of California
County of Mono
On ____________ before me, ___________________________________________ personally
appeared ________________________________________________________ who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity (ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.
_______________________________________________
Signature of Notary
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

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CALIFORNIA ALL-PURPOSE ACKNOWLEDGMENT
State of California
County of Mono
On ____________ before me, ___________________________________________ personally
appeared ________________________________________________________ who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity (ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.

WITNESS my hand and official seal.
_______________________________________________
Signature of Notary
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.

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EXHIBIT A

PROPERTY LEGAL DESCRIPTION
PARCEL A:

LOT 3 OF THE MAP ENTITLED "SAN JOAQUIN VILLAS TRACT NO. 36-222" IN THE

TOWN OF MAMMOTH LAKES, COUNTY OF MONO, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 10 OF TRACT
MAPS AT PAGE 100, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY;

TOGETHER WITH A PORTION OF THAT CERTAIN PARCEL DESIGNATED "REMAINDER" AS SHOWN ON THE MAP ENTITLED "OBSIDIAN SUBDIVISION TRACT MAP NO 15-002" AND RECORDED IN BOOK 11 OF TRACT MAPS AT PAGES 14 THROUGH 14D INCLUSIVE IN THE OFFICE OF SAID COUNTY RECORDER, AND SAID PORTION ALSO BEING ALL OF SAID "REMAINDER" LYING NORTHERLY OF THE FOLLOWING DESCRIBED LINE;

COMMENCING AT THE NORTHEAST CORNER OF SAID REMAINDER, SAID

NORTHEAST CORNER BEING MARKED ON THE GROUND BY A REBAR AND CAP STAMPED "LS 4587" AS SHOWN ON SAID TRACT MAP, THENCE SOUTHERLY ALONG THE EAST LINE OF SAID REMAINDER, SOUTH 00°30'44" WEST, 200 04 FEET TO THE

TRUE POINT OF BEGINNING,
THENCE LEAVING SAID EAST LINE, NORTH 87°25'13" WEST, 45 63 FEET, THENCE NORTH 02°34'47" EAST, 15 14 FEET,
THENCE NORTH 49°50'11" WEST, 42 62 FEET,
THENCE SOUTH 78°48'04" WEST, 38 00 FEET TO A POINT OF INTERSECTION WITH

THE WEST LINE OF SAID REMAINDER, SAID POINT OF INTERSECTION ALSO BEING THE POINT OF TERMINATION OF SAID DESCRIBED LINE;
SAID LAND IS SHOWN AS LOT LINE ADJUSTMENT PARCEL 1 OF LOT LINE ADJUSTMENT NO. 19-002 AS PER CERTIFICATE OF COMPLIANCE RECORDED DECEMBER 19, 2019 AS INSTRUMENT NO. 2019004858 OF OFFICIAL RECORDS. (APN: 33-330-87)
PARCEL B:

LOT B OF TRACT NO. 36-222, SAN JOAQUIN VILLAS, IN THE TOWN OF MAMMOTH

LAKES, COUNTY OF MONO, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 10 PAGE 100 OF TRACT MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.
(APN: 33-110-16)

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EXHIBIT B

DRAINAGE EASEMENT
“EASEMENT AREA”

LEGAL DESCRIPTION

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EXHIBIT C

DRAINAGE EASEMENT
“EASEMENT AREA”

DEPICTION

TOWN COUNCIL STAFF REPORT
Title: Project Closeout Report for the 2023 Emergency Road Repair Meeting Date: June 7, 2023
Prepared by: Colin Brownlee, Engineering Assistant
RECOMMENDATION:

Staff recommends Town Council accept the project closeout report for the 2023 Emergency Road Repair Project.

BACKGROUND:

The historic 2022-2023 winter season caused more damage than normal. The excessive road damage was a result of higher-than-normal use of chained heavy equipment, including loaders, buses, and passenger vehicles, along with continued freeze thaw cycles and heavy spring runoff. The Town road crew have the ability to do road maintenance work including crack sealing and cold mix patching. The damage observed this spring was much more extensive than the scope of work normally programmed for the road crew. The most significant damage included subgrade failure, wide asphalt seam failures, and deep potholing. These damages are best repaired by milling and hot mix asphalt patching. It was determined that an emergency contract was needed to repair the roads and protect the public. On April 12th, 2023 Town Council adopted Resolution 23-24 to contract out a scope of work developed by the Public Works Department to address the most significant damage. This resolution gave the Town Manager and Public Works Director the authority to forgo the bidding process due to the emergency nature of the work.

The Engineering staff, road crew, and the contractor worked to identify a scope of work within the proposed $500,000 budget. The priorities were higher volume arterial roads and destroyed road segments. The initial scope included Sierra Nevada Road, Commerce Drive, Old Mammoth Road, Meridian Boulevard, and Minaret Road, with types of repairs including 2” mill and patch, 3” mill and patch, and full depth pulverization, regrade and repavement. Scope was also included at the Mammoth Yosemite Airport to mill and patch asphalt to reopen and ensure safe access to hangers. Final cost of the project was $598,359.30 as noted below.

PROJECT LOCATION:

FINANCIAL CONSIDERATIONS:

The engineer’s construction estimate for the original project scope was $500,000. The Town contracted Black Gold Asphalt, Inc to complete the work. Changes to the scope were made in the field based on changing asphalt conditions between the original evaluation and time of construction. The additional work was approved in advance by the Town Manager.

Including the cost for the additions and changes to the original project scope, the final construction expenditures totaled $598,359.30, 12.8% over the original project budget of $500,000. The $598,359.30 will be accounted for in the Emergency Response Department (405) of FD 100 – General Fund. The Town is submitting this project for possible reimbursement from FEMA.

Sierra Business Park
Lots 36 & 37

PRE-CONSTRUCTION PHOTOS:

Sierra Nevada Road Meridian Boulevard
Lake Mary Road

4 CONSTRUCTION PHOTOS:

5

6 POST-CONSTRUCTION PHOTOS:

7

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Approve the resolution authorizing the purchase of the vacant real property located at 377 Manzanita Road, Mammoth Lakes, California (APN 033-150-039-000).

Council Meeting Date: 6/7/2023
Prepared by: Daniel C. Holler, Town Manager
Nolan Bobroff, Senior Planner / Housing Coordinator
Recommended Motion: Approve the resolution authorizing the purchase of the vacant real property located at 377 Manzanita Road, Mammoth Lakes, California (APN 033-150-039-000).

Summary: Staff is recommending the Town Council approve the purchase of the vacant real property located at 377 Manzanita Road in the amount of $350,000 plus closing costs. The property is approximately 0.23 acres in size, is vacant, and is zoned RMF-1. The proposed use for the property would be for the future development of affordable housing. The property has a base density of three (3) units, which could be increased to a maximum density of six (6) units through the Town’s Density Bonus program. The final density will depend on the design of the units on the property.

Funding for the purchase will come from the ‘Creative Housing’ program under the Housing Now! initiative. The proposed acquisition of land, together with the overall Housing Now! initiative, supports the Town Council Strategic Priority to “Expand Availability and Affordability of Community Housing” since the acquisition will allow for the future development of additional affordable housing in the community.