Mammoth Lakes City Council
July 19, 2023

Town Council Agenda

Wednesday, July 19, 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 Mammoth Main Base Redevelopment Project Update (Mammoth Mountain Main Lodge).

6. INTRODUCTION

6.1 Introduce new Public Works Maintenance Worker Arturo Lemus.

7. COUNCIL PRESENTATIONS

7.1 Recognition of outgoing Community and Economic Development Director Sandra Moberly.

8. PUBLIC PRESENTATION

8.1 Presentation from Mammoth Hospital CEO Tom Parker.

9. CONSENT AGENDA

9.1 Waive the reading and adopt by title only the ordinance renewing the Military Equipment Use Policy pursuant to Government Code Section 7071 (AB 481).

9.2 Waive the reading and adopt by title only the ordinance adopting Municipal Code Chapter 8.15, Foodware and Food Packaging.

9.3 Adopt a resolution authorizing the submittal of a Prohousing Designation Program application to the California Department of Housing and Community Development (HCD) and authorizing the Town Manager to execute all documents deemed necessary or appropriate

9.4 Adopt the Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2004-1 (Fractional) Mello Roos District.

9.5 Adopt the Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2005-1 (In Lieu DIF) for Fiscal Year 2023/24.

9.6 Adopt the Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2013-3 (Transit Services) for fiscal year 2023/24.

9.7 Minaret Road Closure and Parking Fee Program for the 27th Annual Mammoth Festival of Beers & Bluesapalooza.

9.8 Accept Check Register 7/6/23 in the amount of $297,285.59. Accept Check Register 7/13/23 in the amount of $1,266,913.11.

10. PUBLIC HEARINGS
Public Hearing Procedure.

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

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

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

10.1 Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within Assessment District 93-1 (Juniper Ridge).

10.2 Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No.1.

10.3 Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within the special maintenance district Old Mammoth Road Benefit Assessment District No. 2002-1.

10.4 Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within the special maintenance district North Village Benefit Assessment District No. 2002-2, Zone 1.

10.5 Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within Benefit Assessment District No. 2014-1 (Mammoth View).

11. POLICY MATTERS

11.1 Approve the Town of Mammoth Lakes FY23-24 5-Year Capital Improvement Plan (CIP).

11.2 Approval of three-year Services Agreement with Mammoth Lakes Trails and Public Access (MLTPA) beginning in Fiscal Year 23-24.

11.3 Multi-Agency Cost Share Agreement for Emergency Response to 2023 Winter Storms.

11.4 Selection of Executive Search Firm to Assist the Council in the future hiring of a new Town Manager.

11.5 Determine that Emergency Work Authorized by Resolutions 23-29 and 23-54 continues to be necessary for public welfare and safety.

11.6 Resolution Terminating the Town of Mammoth Lakes Declared Local Emergency.

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

13. CLOSED SESSION

13.1 CONFERENCE WITH LEGAL COUNSEL--EXISTING LITIGATION (Paragraph 1 of subdivision (d) of Section 54956.9) Name of case: Main Street Taxpayer Association v. Town of Mammoth Lakes (Case No. : 23UCM82)

13.2 CONFERENCE WITH LEGAL COUNSEL--EXISTING LITIGATION (Paragraph 1 of subdivision (d) of Section 54956.9) Name of case: Main Street Taxpayer Association v. Town of Mammoth Lakes (Case No. 23UCM12)

14. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

15. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, August 2, 2023 at 4:00 p.m.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Mammoth Main Base Redevelopment Project Update (Mammoth Mountain Main Lodge)
Council Meeting Date: 7/19/2023
Prepared by: Jen Murillo, Contract Planner
Sandra Moberly, Community & Economic Development Director Recommended Motion: None
Summary: The Mammoth Main Base Redevelopment Project is a major private development application being processed by the Town. Below is a high-level update on this application:
 Environmental Review (CEQA/NEPA) – The Town is the lead agency for CEQA and the US Forest Service is the federal lead agency for NEPA. The CEQA/NEPA scoping period closed in December 2022. Scopes of work for technical studies (e.g., biological, cultural, traffic, etc.) are being refined based on scoping comments and coordination with relevant agencies (e.g., Caltrans). Completion of environmental fieldwork is intended by October 2023 as certain fieldwork, such as for cultural resources, require the ground to be clear of snow. After technical studies are completed, the Draft Environmental Impact Report/Environment Impact Statement (EIR/EIS) will be prepared.  Outreach – The Town and applicant team are working on an outreach strategy to ensure the community and stakeholders are informed, involved, and have opportunities to provide feedback throughout the process. Additionally, CEQA and NEPA provide for public comment opportunities throughout the environmental process.  Target Schedule
July 19, 2023 Department Head Update to Town Council
August 9, 2023 Department Head Update to Planning & Economic Development Commission
Fall 2023 Additional outreach meetings/events begin
Mid-2024 Draft EIR/EIS available for review
Mid-2025 Town Council decision on project
Relevant project links:
 Town’s project webpage - www.townofmammothlakes.ca.gov/1155/Mammoth-MainBase-Redevelopment  USFS project webpage - www.fs.usda.gov/project/?project=62406  Applicant’s project webpage - www.evolvingmain.com/

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Waive the Reading and Adopt by Title only an Ordinance renewing the Military Equipment Use Policy Pursuant to Government Code Section 7071 (AB 481).

Council Meeting Date: 7/19/2023
Prepared by: Dan Casabian, Interim Chief / Andrew Morris, Town Attorney Recommended Motion: The Mammoth Lakes Police Department recommends Town Council waive the reading and adopt by title only an Ordinance renewing the Military Equipment Use Policy Pursuant to Government Code Section 7071.

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

ATTACHMENTS:

Military Equipment Ordinance 2023
Annual Report of Military Equipment Use 2023
MLPD Military Equipment Policy 706

1 ORDINANCE 2023-

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

Section 1. The recitals above are incorporated herein.

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

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

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

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

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

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

Section 7. The Town Clerk is hereby directed to publish this ordinance or a summary thereof in accordance with the law.
* * * *
The foregoing ordinance was introduced at a special meeting of the Mammoth Lakes Town Council held on the 12th day of July, 2023, and adopted at a regular meeting of the Mammoth Lakes Town Council, on the 19th day of July, 2023; ___________, moved for the adoption, the motion was seconded by ___________ and was carried by the following vote:
__________________________
JOHN WENTWORTH, Mayor
ATTEST:
_______________________
JAMIE GRAY, Town Clerk

MLPD Military Equipment Use
Annual Update 2023
Assembly Bill 481 enacted Government Code Sections 7070-7073, establishing certain requirements pertaining to the acquisition and use of “military equipment” by California law enforcement agencies. This code defines “military equipment” as consisting of 15 categories of items, most of which the Mammoth Lakes Police Department (MLPD) does not have, has never had, and is not likely to have in the foreseeable future (such as tracked armored vehicles or armed aircraft).

The Mammoth Lakes Police Department owns pepperball launchers and munitions, beanbag shotguns and rounds, and rubber slugs which are defined as “military equipment” under Code Section 7070. All these items were used for non-lethal wildlife diversion. The department responded to 160 bear-related calls for service in 2022. Wildlife diversion tactics are used on these calls to condition bears away from problem areas such as campgrounds and residences where they have become accustomed to gaining an easy meal.

MLPD also owns one unarmed drone with camera known as an Unmanned Aircraft System (UAS).

The UAS was deployed on a few operations in 2022 and during the winter of 2022-2023. These operations included missions to locate dispersed campers with reported illegal fires or located in “no camping zones”, to assist another local law enforcement agency with a high-risk warrant, and to take aerial photos after traffic collisions to assist with accident scene reconstruction.

During the State of Emergency in March, the drone was deployed to look for victims of the two structure explosions and to survey the extent of damage. Additionally, it was launched to assess snow loads on structures from above.

As of May 30, 2023, MLPD has received no complaints or concerns regarding our use of the military equipment. Additionally, the department has had no internal audits or violations of the military equipment use policy.

The total annual cost for each type of military equipment is detailed on the graph below. Funds to purchase additional pepperball munitions, shotgun bean-bag rounds, and rubber slug rounds are allocated from the Town of Mammoth Lakes Annual Budget under the Mammoth Lakes Police Department’s Firearms account. Annual maintenance on pepperball launchers, bean-bag shotguns, and UAS are covered by the Contractual Services account. The quantity possessed and the quantity sought for each type of military equipment in the next year is also detailed on the graph below.

AB481 Military Equipment Inventory 2023

DESCRIPTION
(Military Item Per AB 481)

QUANTITY
(Sought or
Possessed)

CAPABILITIES EXPECTED

LIFESPAN

PRODUCT

DESCRIPTION
(MANUFACTURER)

PURPOSE
(AUTHORIZED USE)
FISCAL
IMPACT
(INITIAL & YEARLY)

LEGALRULES TRAINING
(REQUIREMENTS)

COMPLIANCE
(OVERSIGHT)

COMPLAINT

PROCEDURE
Pepperball Launcher Existing: 3 Less Lethal Force
Option
5-8 Years Pepperball Inc. Less Lethal force
Compliance
Wildlife Diversion
Initial: N/A
Yearly: $200
(Maintenance)
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Pepperball Munitions Existing: 130
Sought: 750
Less Lethal Force
Option
3 Years Pepperball Inc. Less Lethal force
Compliance
Wildlife Diversion
Initial: $1290
(Re-Stock)
Yearly: N/A
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Bean-Bag Shotguns Existing: 4 Less Lethal Force
Option
30,000
Rounds
Remington Less Lethal force
Compliance
Wildlife Diversion
Initial: N/A
Yearly: $250
Maintenance
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Shotgun Bean-Bag
Round
Existing: 94
Sought: 100
Less Lethal Force
Option
5 Years Defense
Technology
Corporation
Less Lethal Force
Compliance
Wildlife Diversion
Initial: $500
(Re-Stock)
Yearly: N/A
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Rubber Slugs
Round
Existing: 95
Sought: 500
Less Lethal Force
Option
5 Years Lightfield Less Lethal Force
Compliance
Wildlife Diversion
Initial: $2500
(Re-Stock)
Yearly: N/A
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
DJI Matrice 30T
(Drone)
Existing: 1 Drone – Remote
Piloted
2-5 Years DJI Technologies Enhance MLPD’s
Mission of
Protecting of Lives
and Property
Initial: $N/A
Yearly: $2,780
Federal Aviation
Administration
Regulations
Initial Pilot Training and
Routine In-House
Training
Team Supervisor
Oversight / Monthly
Reporting to Federal
Aviation Administration
MLPD Policy 1010

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

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

Military equipment – Includes but is not limited to the following:
• Unmanned, remotely piloted, powered aerial or ground vehicles. • Mine-resistant ambush-protected (MRAP) vehicles or armored personnel carriers. • High mobility multipurpose wheeled vehicles (HMMWV), two-and-one-half-ton trucks, five-ton trucks, or wheeled vehicles that have a breaching or entry apparatus attached. • Tracked armored vehicles that provide ballistic protection to their occupants. • Command and control vehicles that are either built or modified to facilitate the operational control and direction of public safety units. • Weaponized aircraft, vessels, or vehicles of any kind. • Battering rams, slugs, and breaching apparatuses that are explosive in nature. This does not include a handheld, one-person ram.
• Firearms and ammunition of .50 caliber or greater, excluding standard-issue shotguns and standard-issue shotgun ammunition.
• Specialized firearms and ammunition of less than .50 caliber, including firearms and accessories identified as assault weapons in Penal Code § 30510 and Penal Code § 30515, with the exception of standard-issue firearms.
• Any firearm or firearm accessory that is designed to launch explosive projectiles. • Noise-flash diversionary devices and explosive breaching tools. • Munitions containing tear gas or OC, excluding standard, service-issued handheld pepper spray.
• TASER® Shockwave, microwave weapons, water cannons, and long-range acoustic devices (LRADs).
• Kinetic energy weapons and munitions.
• Any other equipment as determined by a governing body or a state agency to require additional oversight.

Policy
706
State
State

Mammoth Lakes Police Department
Mammoth Lakes PD Policy Manual
Military Equipment
706.2 POLICY
It is the policy of the Mammoth Lakes Police Department that members of this department comply with the provisions of Government Code § 7071 with respect to military equipment. 706.3 MILITARY EQUIPMENT COORDINATOR
The Chief of Police shall designate a member of this department to act as the military equipment coordinator. The responsibilities of the military equipment coordinator include but are not limited to:
(a) Acting as liaison to the governing body for matters related to the requirements of this policy.
(b) Identifying department equipment that qualifies as military equipment in the current possession of the Department, or the equipment the Department intends to acquire that requires approval by the governing body.
(c) Conducting an inventory of all military equipment at least annually. (d) Collaborating with any allied agency that may use military equipment within the jurisdiction of Mammoth Lakes Police Department (Government Code § 7071). (e) Preparing for, scheduling, and coordinating the annual community engagement meeting to include:

1. Publicizing the details of the meeting.

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

See attachment: AB481 Military Equipment Inventory.pdf
706.5 APPROVAL
The Chief of Police or the authorized designee shall obtain approval from the governing body by way of an ordinance adopting the military equipment policy. As part of the approval process, the Chief of Police or the authorized designee shall ensure the proposed military equipment policy is submitted to the governing body and is available on the department website at least 30 days prior

Mammoth Lakes Police Department
Mammoth Lakes PD Policy Manual
Military Equipment
to any public hearing concerning the military equipment at issue (Government Code § 7071). The military equipment policy must be approved by the governing body prior to engaging in any of the following (Government Code § 7071):
(a) Requesting military equipment made available pursuant to 10 USC § 2576a. (b) Seeking funds for military equipment, including but not limited to applying for a grant, soliciting or accepting private, local, state, or federal funds, in-kind donations, or other donations or transfers.
(c) Acquiring military equipment either permanently or temporarily, including by borrowing or leasing.
(d) Collaborating with another law enforcement agency in the deployment or other use of military equipment within the jurisdiction of this department. (e) Using any new or existing military equipment for a purpose, in a manner, or by a person not previously approved by the governing body.
(f) Soliciting or responding to a proposal for, or entering into an agreement with, any other person or entity to seek funds for, apply to receive, acquire, use, or collaborate in the use of military equipment.
(g) Acquiring military equipment through any means not provided above. 706.6 COORDINATION WITH OTHER JURISDICTIONS
Military equipment should not be used by any other law enforcement agency or member in this jurisdiction unless the military equipment is approved for use in accordance with this policy. 706.7 ANNUAL REPORT
Upon approval of a military equipment policy, the Chief of Police or the authorized designee shall submit a military equipment report to the governing body for each type of military equipment approved within one year of approval, and annually thereafter for as long as the military equipment is available for use (Government Code § 7072).

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

Mammoth Lakes PD Policy Manual
AB481 Military Equipment Inventory.pdf
Attachment

5 DESCRIPTION
(Military Item Per AB 481)

QUANTITY
(Sought or
Possessed)

CAPABILITIES EXPECTED

LIFESPAN

PRODUCT

DESCRIPTION
(MANUFACTURER)

PURPOSE
(AUTHORIZED USE)
FISCAL
IMPACT
(INITIAL & YEARLY)

LEGALRULES TRAINING
(REQUIREMENTS)

COMPLIANCE
(OVERSIGHT)

COMPLAINT

PROCEDURE
Pepperball Launcher Existing: 3 Less Lethal Force
Option
5-8 Years Pepperball Inc. Less Lethal force
Compliance
Wildlife Diversion
Initial: N/A
Yearly: $200
(Maintenance)
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Pepperball Munitions Existing: 130
Sought: 750
Less Lethal Force
Option
3 Years Pepperball Inc. Less Lethal force
Compliance
Wildlife Diversion
Initial: $1290
(Re-Stock)
Yearly: N/A
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Bean-Bag Shotguns Existing: 4 Less Lethal Force
Option
30,000
Rounds
Remington Less Lethal force
Compliance
Wildlife Diversion
Initial: N/A
Yearly: $250
Maintenance
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Shotgun Bean-Bag
Round
Existing: 94
Sought: 100
Less Lethal Force
Option
5 Years Defense
Technology
Corporation
Less Lethal Force
Compliance
Wildlife Diversion
Initial: $500
(Re-Stock)
Yearly: N/A
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
Rubber Slugs
Round
Existing: 95
Sought: 500
Less Lethal Force
Option
5 Years Lightfield Less Lethal Force
Compliance
Wildlife Diversion
Initial: $2500
(Re-Stock)
Yearly: N/A
835a PC &
Federal and State
Case Law
California Peace
Officers Standards &
Training
Certified Less Lethal
Instructor led Training
Use of Force Review,
Internal Affairs
Investigation -
Policy 1010
MLPD Policy 1010
DJI Matrice 30T
(Drone)
Existing: 1 Drone – Remote
Piloted
2-5 Years DJI Technologies Enhance MLPD’s
Mission of
Protecting of Lives
and Property
Initial: N/A
Yearly: $2,780
Federal Aviation
Administration
Regulations
Initial Pilot Training and
Routine In-House
Training
Team Supervisor
Oversight / Monthly
Reporting to Federal
Aviation Administration
MLPD Policy 1010

1 TOWN COUNCIL STAFF REPORT
Title: Waive the reading and adopt the ordinance adopting Municipal Code Chapter 8.15, Foodware and Food Packaging.

Meeting Date: July 19, 2023
Prepared by: Pam Kobylarz, Assistant to the Town Manager Daniel C. Holler, Town Manager
RECOMMENDATION:

Waive the reading and adopt the ordinance adopting Municipal Code Chapter 8.15, Foodware and Food Packaging.

SUMMARY:

On July 12, 2023, the Town Council voted unanimously to approve this item.

AB 1276:

On October 5, 2021, AB 1276 – Single-use Foodware Accessories and Standard Condiments was signed into law by Governor Gavin Newsom. The bill prohibits fullservice restaurants from providing single-use plastic foodware accessories, including utensils, chopsticks, condiment cups and packets, straws, stirrers, splash sticks, and cocktail sticks, unless the customer requests it. This bill took effect June 1, 2022. The bill expands California’s existing plastic straw-on-request law to include other single-use serviceware, such as utensils. The bill applies to most restaurants, take-away counters and third-party delivery platforms. Restaurants must supply single-use serviceware if requested by customer, however, restaurants will not provide single-use serviceware if not requested by customer.

The Town is required to authorize an enforcement agency for AB 1276. The proposed Municipal Code Chapter 8.15 - Foodware and Food Packaging designates the Town of Mammoth Lakes as the enforcement agency for AB 12.76.

Expanded Polystryene (EPS) Foodware:

In May 2023, Town Council discussed policy questions regarding a potential prohibition on some single-use plastic products, including expanded polystyrene (EPS) products. At that time, Council had a majority consensus to prohibit EPS restaurant take-out containers.

The proposed Municipal Code Chapter 8.15 - Foodware and Food Packaging would prohibit EPS foodware for all prepared food from food service providers in Mammoth Lakes, beginning January 1, 2024. This will also apply to any events that require a Town special use permit. The January 1, 2024 start date allows time for staff to conduct outreach to restaurants/food service providers and for businesses to deplete existing stock and make informed purchasing decisions regarding alternative products.

ORDINANCE NO. 23-

AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, CALIFORNIA ADDING CHAPTER 8.15 TO THE

MUNICIPAL CODE TO REGULATE AND PROHIBIT THE USE OF

EXPANDED POLYSTYRENE FOODWARE AND

REGULATE THE USE OF SINGLE-USE FOODWARE ACCESSORIES
WHEREAS, on October 5, 2021, AB 1276 – Single-use Foodware Accessories and Standard Condiments was signed into law by Governor Gavin Newsom. AB 1276 restricts restaurants and other food facilities from providing single-use foodware accessories (e.g., utensils, straws, stirrers, condiment packets, etc.) to a consumer unless requested by the consumer; and
WHEREAS, AB 1276 is codified in the California Public Resource Code, Sections 42270 through 42273 and requires that a city or county authorize an enforcement agency to enforce the requirements of AB 1276; and
WHEREAS, the Town Council finds that expanded polystyrene (EPS) foodware constitutes a significant adverse environmental impact in that solid waste that is non-degradable or non-recyclable poses an acute problem for any program of integrated waste management; and WHEREAS, the Town of Mammoth Lakes is attractive to residents, businesses, and visitors due to a local economy and quality of life that is centered on a clean and healthy environment, including but not limited to, parks, public open spaces, trails, creeks, lakes, and mountains; and,
WHEREAS, it is in the Town’s interest to establish programs and services that reduce the amount of litter in the environment, which increase the quality of life for residents and visitors and protect local wildlife habitat; and,
WHEREAS, recycling of EPS is not available through the Town’s franchise waste hauler and is not financially feasible for the Town to develop such a program; and, WHEREAS, there are many alternatives to EPS food containers available.

NOW, THEREFORE, the Town Council of the Town of Mammoth Lakes, State of California, does ordain as follows:

Section 1: Amend the Town of Mammoth Lakes Municipal Code to add Chapter 8.15, Foodware and Food Packaging, which is set forth in Exhibit A attached hereto and incorporated herein.

Section 2: EFFECTIVE DATE OF ORDINANCE
This Ordinance shall become effective and enforceable thirty (30) days from and after the date of its adoption.

Section 3: POSTING
The Town Clerk shall, within fifteen (15) days after the passage of this Ordinance, cause it to be posted at the duly designated posting places established by resolution of the Town Council, published once in a newspaper of general circulation, and entered in the Book of Ordinances of the Town.

Section 4: SEVERABILITY
If any provision of this Ordinance of the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this Ordinance are declared to be severable.

The foregoing Ordinance was PASSED, APPROVED, AND ADOPTED on the ____ th day
of July 2023.
_________________________________
JOHN WENTWORTH, Mayor
ATTEST:
__________________________
JAMIE GRAY, Town Clerk

Chapter 8.15 – FOODWARE AND FOOD PACKAGING

8.15.010 - Definitions.

As used in this chapter, unless the context otherwise clearly indicates, the words and phrases are defined as follows:
“Expanded Polystyrene” or “EPS” means a thermoplastic petrochemical material utilizing the styrene monomer, including, but not limited to, polystyrene foam or expanded polystyrene processed by any number of techniques, including, but not limited to, fusion of polymer spheres (expandable bead polystyrene), injection molding, foam molding, extrusion-blow molding (extruded foam polystyrene), and clear or solid polystyrene (oriented polystyrene). “Food service provider” means any person or establishment that provides or sells prepared food or beverages on or off its premises within the Town, including:

1. A restaurant, café, coffee shop, fast-food restaurant, drive-through service, grocery store, supermarket, convenience store, delicatessen, cafeteria, farmers’ market vendor, or similar facility where prepared food is available for consumption on or off the premises;

2. Any mobile food facility, mobile food vendor, catering operation, food truck, or temporary food facility that provides prepared food;

3. Transient lodging facilities, including hotels, motels, and bed and breakfasts that provide prepared food, regardless of whether the prepared food is complementary or available for purchase by the consumer; and

4. Entities specified in California Health and Safety Code Sections 113789(a) and 113789(b).

For the purposes of this chapter, the definition of food service provider does not include the entities specified under Section 6.20.070.
“Foodware” means items used for containing, serving, or consuming prepared food, including cups, bowls, plates, trays, cartons, and boxes. Foodware does not include polystyrene egg cartons, meat trays, coolers, ice chests, or packing materials. “Prepared food” means food or beverages that are prepared and served or provided by the food service provider using any cooking or food or beverage preparation technique and that are ready to consume, either on or off the food service provider’s premises, without further food or beverage preparation or repackaging. Prepared food includes “beverages” and “ready to eat food” as defined in California Health and Safety Code Sections 113739 and 113881, respectively.

Prepared food does not include raw or uncooked whole fruits or vegetables that are not prepared

through chopping, squeezing, blending, mixing, or otherwise altered through food preparation; or, uncooked meat, poultry, fish, or eggs that are not intentionally provided for further consumption without food preparation.
“Single-use foodware accessory” means all of the following single-use items provided alongside ready-to-eat food:

1. Utensils, which is defined as forks, knives, spoons, and sporks

2. Chopsticks

3. Condiment cups and packets

4. Straws

5. Stirrers

6. Splash sticks

7. Cocktail sticks
“Standard Condiment” means relishes, spices, sauces, confections, or seasoning that require no additional preparation and that are usually used on a food item after preparation, including ketchup, mustard, mayonnaise, soy sauce, hot sauce, salsa, salt pepper, sugar, and sugar substitutes.
“Town-affiliated event” means any event or activity that is sponsored or co-sponsored by the Town, is paid for, in part or full, using Town funds, occurs at Town facilities, or requires a special event permit pursuant to Section 17.56.040 of this code or other authorization from the Town.
“Town facilities” means any building, structure, facility, or park, leased, or operated by the Town, its agents, agencies, departments, and authorized designees. For purposes of this chapter, “Town facility” does not include Town-owned buildings, structures, property, parks, public spaces, or vehicles operated by an entity other than the Town pursuant to a lease or other contractual arrangement.

8.15.020 – Prohibition on expanded polystyrene (EPS) foodware. (Effective January 1, 2024) A. Food service providers shall not provide prepared food in foodware made of EPS.

B. Food service providers shall comply with the requirements of this chapter for both onpremises and off-premises consumption of prepared food; and, for any method of ordering, including in-person, telephone, drive-through, self-serve, web, or other digital order, or through a third-party food delivery platform.

C. For a period of one year from the effective date of this section, food service providers may apply to the Town Manager for a hardship exemption to be permitted to continue using one or more specific expanded polystyrene items for which the requirements of this section present an undue hardship or practical difficulty. Any hardship exemption granted will expire on or before December 31, 2024.

8.15.030 – Prohibition on expanded polystyrene (EPS) foodware at Town facilities and Townaffiliated events. (Effective January 1, 2024)

A. The procurement, use, or distribution of foodware that is made of EPS shall be prohibited at all Town facilities, and Town-affiliated events. Foodware accessories shall be distributed in accordance with Section 8.15.040 A.

B. The Town, its departments, agents, employees, or designees acting in their official capacity as representatives of the Town, shall not purchase or otherwise procure foodware that is made of EPS. Town funds utilized in any manner, including purchase orders and grant funding, shall not be used to purchase foodware that does not comply with the requirements of this chapter.

C. All special event permit applications required by Section 17.56.040of this code, Town facility rental agreements, leases, vendor contracts, or other such approvals for applicable activities or services on Town property shall include a provision requiring the applicant to assume responsibility for complying with the requirements of this chapter.

8.15.040 – Single-Use Foodware Accessories and Condiments.

A. No food provider shall sell or otherwise provide plastic single-use foodware accessories or condiments except upon request.

B. The Town is the authorized enforcement agency for violations of Chapter 5.2 of Part 3 of Division 30 of the California Public Resources Code (Single-Use Foodware Accessories and Condiments). Such violations are subject to a fine of $25 for each day in violation not exceeding $300 per year, which shall be appealable pursuant to the procedures in chapter 2.04.070 of this code.

8.15.050 - Infraction.

Any person violating the provisions of this chapter is guilty of an infraction, which is punishable pursuant to the penalty provisions set forth in Chapter 1.12 of this code, unless otherwise provided in this chapter.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Adopt a resolution authorizing the submittal of a Prohousing Designation Program application to the California Department of Housing and Community Development (HCD) and authorizing the Town Manager to execute all documents deemed necessary or appropriate Council Meeting Date: 7/19/2023
Prepared by: Nolan Bobroff, Senior Planner / Housing Coordinator Recommended Motion: Adopt a resolution authorizing the submittal of a Prohousing Designation Program application to the California Department of Housing and Community Development (HCD) and authorizing the Town Manager to execute all documents deemed necessary or appropriate to participate in the Prohousing Designation Program if approved by HCD.

Summary: In 2019, California Assembly Bill (AB) 101 established the Prohousing Designation Program (PDP), which was codified as Government Code §65589.9. 1 The PDP creates incentives for
jurisdictions that are compliant with housing laws, housing element requirements, and have enacted Prohousing local policies that go beyond existing law. The State defines Prohousing policies as policies which, “facilitate the planning, approval, or construction of housing.” Some examples include providing local financial incentives, reduced permit processing times, creating objective development standards, preserving affordable housing units at risk of becoming market-rate units, and other similar policies. The PDP is overseen by HCD.

The advantage to being designated as Prohousing includes receiving a competitive advantage for critical affordable housing and infrastructure grant programs (e.g., Infill Infrastructure Grant [IIG], Affordable Housing and Sustainable Communities [AHSC]) and being eligible for grant programs that are exclusive to PDP jurisdictions (e.g., Prohousing Inventive Pilot [PIP]). As of February 2023, only eleven jurisdictions Statewide have received the Prohousing designation.

To be eligible for the PDP, a jurisdiction is required to meet the following requirements:
 Have a certified Housing Element;
 Have submitted all required Housing Element Annual Progress Reports;  Be compliant with all applicable State housing laws;
 Have an adopted resolution authorizing the application to the Prohousing Designation Program; and
 Score a minimum of 30 points across the following four categories demonstrating a jurisdiction’s commitment to Accelerating Housing Production through adopted Prohousing policies:
o Favorable Zoning and Land Use
o Acceleration of Housing Production Timeframes
o Reduction of Construction and Development Costs
o Providing Financial Subsidies
With the adoption of the resolution by the Town Council, the Town will have met all the eligibility requirements to submit an application for the PDP. Based on a review of the scoring criteria, the Town has an estimated score of 45 points.

The Town anticipates submitting the PDP application prior to end of August 2023. A jurisdiction will be notified within 60 days from the date the application is received by HCD on whether they have received the Prohousing designation. Once designated as Prohousing, HCD will monitor the status on an ongoing basis to ensure jurisdictions remain compliant with the requirements.

1 https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionNum=65589.9.&lawCode=GOV Page 35 of 234 RESOLUTION NO. 2023-__

A RESOLUTION OF THE GOVERNING BODY OF THE

TOWN OF MAMMOTH LAKES

AUTHORIZING APPLICATION TO AND PARTICIPATION IN THE

PROHOUSING DESIGNATION PROGRAM
WHEREAS, Government Code section 65589.9 established the Prohousing Designation Program (“PDP” or “Program”), which creates incentives for jurisdictions that are compliant with state housing element requirements and that have enacted Prohousing local policies; and
WHEREAS, such jurisdictions will be designated Prohousing, and, as such, will receive additional points or other preference during the scoring of their competitive applications for specified housing and infrastructure funding; and
WHEREAS, the Department of Housing and Community Development (“Department”) has adopted emergency regulations (Cal. Code Regs., tit. 25, § 6600 et seq.) to implement the Program (“Program Regulations”), as authorized by Government Code section 65589.9, subdivision (d); and
WHEREAS, the Town of Mammoth Lakes (“Applicant”) desires to submit an application for a Prohousing Designation (“Application”).

THEREFORE, IT IS RESOLVED THAT:

1. Applicant is hereby authorized and directed to submit an Application to the Department.

2. Applicant acknowledges and confirms that it is currently in compliance with applicable state housing law.

3. Applicant acknowledges and confirms that it will continue to comply with applicable housing laws and to refrain from enacting laws, developing policies, or taking other local governmental actions that may or do inhibit or constrain housing production.

Examples of such local laws, policies, and action include moratoriums on development; local voter approval requirements related to housing production; downzoning; and unduly restrictive or onerous zoning regulations, development standards, or permit procedures. Applicant further acknowledges and confirms that it commits itself to affirmatively furthering fair housing pursuant to Government Code section 8899.50.

4. If the Application is approved, Applicant is hereby authorized and directed to enter into, execute, and deliver all documents required or deemed necessary or appropriate to participate in the Program, and all amendments thereto (the “Program Documents”).

5. Applicant acknowledges and agrees that it shall be subject to the Application; the terms and conditions specified in the Program Documents; the Program Regulations; and any and all other applicable law.

6. The Town Manager is authorized to execute and deliver the Application and the Program Documents on behalf of the Applicant for participation in the Program.

PASSED AND ADOPTED this 19th day of July, 2023, by the following vote:

AYES: _________ NOES: _________ ABSENT: _________ ABSTAIN: _________ ______________________
John Wentworth, Mayor
The undersigned, Jamie Gray, Town Clerk of Applicant, does hereby attest and certify that the foregoing is a true and full copy of a resolution of the Applicant’s governing body adopted at a duly convened meeting on the date above-mentioned, and that the resolution has not been altered, amended, or repealed.

SIGNATURE: _____________________ DATE: _____________________ NAME: Jamie Gray TITLE: Town Clerk

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Adopt the Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2004-1 (Fractional) Mello Roos District Council Meeting Date: 7/19/2023
Prepared by: Pam Smitheman, Assistant Engineer
Recommended Motion: Staff recommends that Town Council adopt the attached Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2004-1 (Fractional) Mello Roos District for Fiscal Year 2023/24 Summary: In 2005 the Town Council established Town of Mammoth Lakes Community Facilities District No. 2004-1 (Fractional) Mello Roos District. The district includes all fractional use developments within the Town, and the Town is authorized to levy a special tax upon these developments. The special tax is levied upon the property owners that annex into the district to fund authorized services and capital projects.

The Municipal Code requires fractional/timeshare projects to annex into the Mello Roos District and pay the annual special tax. The special tax levied by the district is used to fund services in parks maintenance and the ice rink operations. Over time it is expected that the district will have increasing revenue as additional fractional/timeshare units are constructed and begin paying the special tax.

The resolution before the Council imposes the district’s special tax at the rate of $85.39 per week, or portion of week, of interest in a fractional unit. It also finds there are authorized services to be funded from the $200,005.00 in anticipated tax proceeds for Fiscal Year 2023/24. Amounts to be collected on the County tax bill must be submitted to the County by early August.

Description 2023/24 Amount 2022/23 Amount Increase/(Decrease) Net Funds Generated for Municipal Services (1) $195,115.64 $194,998.54 $117.10 Subtotal $195,115.64 $194,998.54 $117.10
Agency administrative costs $500.00 $500.00 $0.00
Trustee/Paying Agent costs 0.00 0.00 0.00
Administration costs 4,118.90 3,843.87 275.03
Administration expenses 85.66 141.46 (55.80)
County collection fees (2) 0.00 0.00 0.00
Subtotal $4,704.56 $4,485.33 $219.23
Delinquency management charges - District Wide $184.80 $521.13 ($336.33) Manual Adjustments 0.00 0.00 0.00
Rounding adjustments 0.00 (3.28) 3.28
Subtotal $184.80 $517.85 ($333.05)
Total Annual Levy $200,005.00 $200,001.72 $3.28
Maximum Special Tax $284,810.62 $265,067.56 $19,743.06
Parcels levied 254 254 0
Footnotes:

Special Tax.

Approval
Signature Date
Town of Mammoth Lakes
Community Facilities District No. 2004-01 (Fractional Use) Fiscal Year 2023/24 Cost Recovery Analysis
(1) Amount may not exceed $284,810.62 because the Total Annual Levy cannot exceed the Maximum (2) Mono County does not charge to place special taxes on the tax roll.

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX AND LEVYING

SPECIAL TAXES FOR TOWN OF MAMMOTH LAKES COMMUNITY FACILITIES DISTRICT NO. 2004-01 FOR FISCAL YEAR 2023/24
The Town Council (the “Council”) of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council (the “Town Council”) of the Town of Mammoth Lakes, California (the “Town”), has previously formed the Town of Mammoth Lakes Community Facilities District No. 2004-01 (the “Community Facilities District”) under and pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”); and WHEREAS, the Town Council, as the legislative body of the Community Facilities District, is authorized under the Act to levy special taxes to pay for the costs of certain facilities, services, and to authorize the issuance of bonds secured by the special taxes under the Act; and WHEREAS, the Town Council, by prior ordinance, authorized and levied special taxes within the Community Facilities District; and
WHEREAS, Section 53340 of the Act provides that the legislative body of a community facilities district may provide, by resolution, for the levy of the special tax in the current year or future tax years at the same rate or at a lower rate than the rate provided by ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax levy including the amount of the tax to be levied on each parcel for the applicable tax year, is filed by the clerk or other official designated by the legislative body with the county auditor; and WHEREAS, the Town Council desires to levy the special tax within the Community Facilities District for Fiscal Year 2023/24.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The foregoing recitals are true and correct.

2. The Town Council hereby determines that the special tax requirement of the Community Facilities District for Fiscal Year 2023/24 is $200,005.00 and hereby levies the special taxes for Fiscal Year 2023/24 at the rate of $85.39 per week, or portion of week, of right of use or occupancy in a fractional unit. The rate of the special tax to be collected to pay for the costs and expenses for Fiscal Year 2023/24 for the Community Facilities District is hereby determined and established in the table below.

Type of Property Weeks Owned
2023/24
Special Tax Rate
Fractional-Use Unit with 0 Lock Off 7 Weeks $597.79
Fractional Use Unit with 1 Lock Off 7 Weeks 1,195.59
Fractional-Use Unit with 0 Lock Off 9 Weeks 768.59
A detailed list of the special tax levied against each parcel subject to the special tax is set forth in Exhibit A hereto, which is approved by the Town Council and incorporated herein by reference. Based on Mono 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 Mono County Auditor-Controller. The special tax amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the Rate and Method of Apportionment for the Community Facilities District. The Town Clerk is hereby authorized and directed to file with the Mono County Auditor-Controller, a certified list of all parcels subject to the Special Tax levy in Fiscal Year 2023/24 and the amount of the special tax to be levied on each such parcel for Fiscal Year 2023/24.

3. Town officers and staff are hereby authorized and directed to execute and deliver any and all documents and instruments and to do and cause to be done any and all acts and things necessary or proper for carrying out the levy of special taxes for Fiscal Year 2023/24 as provided in this Resolution.

4. Any actions heretofore taken by the officers and staff of the Town with respect to the levy of the special taxes for Fiscal Year 2023/24 are hereby approved, confirmed and ratified.

5. This Resolution shall take effect immediately upon its adoption.

6. The Town Clerk shall certify to the adoption of this resolution and shall cause the same to be processed in the manner required by law.

PASSED, APPROVED, AND ADOPTED this 19th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Adopt the Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2005-1 (In Lieu DIF) for Fiscal Year 2023/24.

Council Meeting Date: 7/19/2023
Prepared by: Pam Smitheman, Assistant Engineer
Recommended Motion: Staff recommends that Town Council adopt the attached resolution ordering the levy and collection of assessment within the Community Facilities District No. 2005-1 (In Lieu DIF) for Fiscal Year 2023/24.

Summary: In 2008, the Town Council established Town of Mammoth Lakes Community Facilities District No. 2005-1. The District permits a property owner to avoid paying a portion of the Development Impact Fees and instead annex into the District and pay an annual special tax.

The Town is authorized to levy a special tax upon these property owners that annex into the District and the special tax will fund authorized services and capital projects.

Fiscal Year 2023/24 will be the sixteenth fiscal year during which a property owner will be subject to the In Lieu DIF special taxes for this District. The resolution before the Council imposes the District’s Maximum Facilities Special Tax and the Maximum Services Special Tax at the authorized adjusted rate for Fiscal Year 2023/24. It also finds that there are authorized services and authorized facilities to be funded from the tax proceeds for the fiscal year. Amounts to be collected on the County tax bill must be submitted to the County by the beginning of August. The primary expenses are for administering the District and a funding contribution to capital projects listed on the Capital Improvement Program.

The special tax, if levied as recommended, is anticipated to generate $2,826.01 in revenue for fiscal year 2023/24. Future annexations added into the In Lieu District by future development provides an option for a developer to defer certain Development Impact Fees and ‘pass it on’ to future property owners, thereby reducing the cost to a developer.

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX AND LEVYING

SPECIAL TAXES FOR TOWN OF MAMMOTH LAKES COMMUNITY FACILITIES DISTRICT NO. 2005-01 FOR FISCAL YEAR 2023/24
The Town Council (the “Council”) of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council (the “Town Council”) of the Town of Mammoth Lakes, California (the “Town”), has previously formed the Town of Mammoth Lakes Community Facilities District No. 2005-01 (the “Community Facilities District”) under and pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”); and WHEREAS, the Town Council, as the legislative body of the Community Facilities District, is authorized under the Act to levy special taxes to pay for the costs of certain facilities, services, and to authorize the issuance of bonds secured by the special taxes under the Act; and WHEREAS, the Town Council, by prior ordinance, authorized and levied special taxes within the Community Facilities District; and
WHEREAS, Section 53340 of the Act provides that the legislative body of a community facilities district may provide, by resolution, for the levy of the special tax in the current year or future tax years at the same rate or at a lower rate than the rate provided by ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax levy including the amount of the tax to be levied on each parcel for the applicable tax year, is filed by the clerk or other official designated by the legislative body with the county auditor; and WHEREAS, the Town Council desires to levy the special tax within the Community Facilities District for Fiscal Year 2023/24.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The foregoing recitals are true and correct.

2. The Town Council hereby determines that the special tax requirement of the Community Facilities District for Fiscal Year 2023/24 is $2,826.01 and hereby levies the special taxes for Fiscal Year 2023/24 at the rate and by land use listed on Table A. A detailed accounting of the tax levied against each parcel subject to the tax is set forth in Exhibit A hereto which is approved by the Town Council and incorporated herein for reference. Based on Mono 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 Mono County Auditor-Controller. The special tax amount to be levied and collected for the resubmitted parcel(s) shall be determined in

accordance with the Rate and Method of Apportionment for the Community Facilities District.

The Town Clerk is hereby authorized to direct and file with the Mono County AuditorController, a certified list of all parcels subject to the Special Tax levy in Fiscal Year 2023/24 and the amount of the special tax to be levied on each such parcel for Fiscal Year 2023/24.

3. Town officers and staff are hereby authorized and directed to execute and deliver any and all documents and instruments and to do and cause to be done any and all acts and things necessary or proper for carrying out the levy of special taxes for Fiscal Year 2023/24 as provided in this Resolution.

4. Any actions heretofore taken by the officers and staff of the Town with respect to the levy of the special taxes for Fiscal Year 2023/24 are hereby approved, confirmed and ratified.

5. This Resolution shall take effect immediately upon its adoption.

6. The Town Clerk shall certify to the adoption of this resolution and shall cause the same to be processed in the manner required by law.

PASSED, APPROVED, AND ADOPTED this 19
th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

Description 2023/24 Amount 2022/23 Amount Increase/(Decrease) Facilities and Services Costs (1) $1,124.60 $1,162.87 ($38.27) Subtotal $1,124.60 $1,162.87 ($38.27)
Agency administrative costs $500.00 $500.00 $0.00
Trustee/Paying Agent costs 0.00 0.00 0.00
Administration costs 1,123.34 1,044.28 79.06
Administration expenses 78.07 38.43 39.64
County collection fees (2) 0.00 0.00 0.00
Subtotal $1,701.41 $1,582.71 $118.70
Del. management charges - District Wide $0.00 $0.00 $0.00 Manual Adjustments 0.00 0.00 0.00
Rounding adjustments 0.00 0.00 0.00
Subtotal $0.00 $0.00 $0.00
Total Annual Levy $2,826.01 $2,745.58 $80.43
Maximum Special Tax $2,826.01 $2,745.58 $80.43
Parcels levied 1 1 0
Footnotes:

Approval
Signature Date
Town of Mammoth Lakes
Community Facilities District No. 2005-01 (In Lieu DIF) Fiscal Year 2023/24 Cost Recovery Analysis
(1) Amount available when all parcels are taxed up to the allowable Maximum Special Tax. (2) Mono County does not charge to place special taxes on the tax roll.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Adopt the Resolution ordering the levy and collection of assessment within the Community Facilities District No. 2013-3 (Transit Services) for fiscal year 2023/24 Council Meeting Date: 7/19/2023
Prepared by: Pam Smitheman, Assistant Engineer
Recommended Motion: Staff recommends that Town Council adopt the attached resolution ordering the levy and collection of assessment within Community Facilities District No. 2013-3 (Transit Services) for Fiscal Year 2023/24.

Summary: The Town developed the Community Facilities District (CFD) 2013-3 (Transit Services) in 2014 for subdivisions in the Resort Zone that allow transient occupancies. The imposition of such a tax at an appropriate rate would satisfy the fiscal impact requirements of the Town’s mitigation requirements for the 2007 General Plan Environmental Impact Report and the Intrawest Development Agreement to which the parcels are subject. The Town Council adopted Goals and Policies for Community Facilities District at the March 6, 2013 meeting. The Notice of Intent was adopted by Town Council Resolution No. 14147 on April 2, 2014. Properties are not subject to the tax until a certificate of occupancy permit has been issued after construction.

The special tax was previously levied in the original territory of the District beginning in fiscal year 2013/14 pursuant to Ordinance No. 13-04. The ordinance was passed and adopted by the Town Council on May 1, 2013, and the special tax was levied commencing in fiscal year 2014-15.

The District including the Annexation Territories is to be levied each fiscal year to pay for services for the District and all costs of administering the District.

The Transit Services CFD No. 2013-3 tax rate for each qualified property beginning in the 2023/24 fiscal year is $204.56 per dwelling unit or transient rental room. The total special tax requirement for the district is $25,775.52. Staff expects there will be more properties to assess beginning in the next fiscal year.

Description 2023/24 Amount 2022/23 Amount Increase/(Decrease) Funds for Transit Services (1) $21,533.16 $16,983.97 $4,549.19 Subtotal $21,533.16 $16,983.97 $4,549.19
Agency administrative costs $500.00 $500.00 $0.00
Trustee/Paying Agent costs 0.00 0.00 0.00
Administration costs 3,637.37 3,306.20 331.17
Administration expenses 73.79 121.67 (47.88)
County collection fees (2) 0.00 0.00 0.00
Subtotal $4,211.16 $3,927.87 $283.29
Del. management charges - District Wide $31.20 $31.06 $0.14 Manual Adjustments (3) 0.00 2,016.96 (2,016.96)
Rounding adjustments 0.00 (1.10) 1.10
Subtotal $31.20 $2,046.92 ($2,015.72)
Total Annual Levy (4) $25,775.52 $20,941.80 $4,833.72
Maximum Special Tax $25,775.52 $20,942.90 $4,832.62
Parcels levied 126 110 16
Footnotes:

Approval
Signature Date
Town of Mammoth Lakes
Community Facilities District No. 2013-3 (Transit Services) Fiscal Year 2023/24 Cost Recovery Analysis
(1) Amount available when all parcels are taxed up to the allowable Maximum Special Tax. (2) Mono County does not charge to place special taxes on the tax roll. (3) Represents the 2021/22 "escaped levies" for 11 condo parcels with Certificates of Occupancy under APNs 035-281-002 through 035-281-012.
(4) 2022/23 amount does not include the manual adjustments made for the 2021/22 "escaped levies".

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX AND LEVYING

SPECIAL TAXES FOR TOWN OF MAMMOTH LAKES COMMUNITY FACILITIES DISTRICT NO. 2013-3 (TRANSIT SERVICES) FOR FISCAL YEAR 2023/24 The Town Council (the “Council”) of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council (the “Town Council”) of the Town of Mammoth Lakes, California (the “Town”), has previously formed the Town of Mammoth Lakes Community Facilities District No. 2013-3 (Transit Services) (the “Community Facilities District”) under and pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”); and WHEREAS, the Town Council, as the legislative body of the Community Facilities District, is authorized under the Act to levy special taxes to pay all or a portion of the services and maintenance related to the Town-wide transit system, and related appurtenances within or adjacent to the Community Facilities District; and
WHEREAS, the Town Council, by prior ordinance, authorized and levied special taxes within the Community Facilities District; and
WHEREAS, Section 53340 of the Act provides that the legislative body of a community facilities district may provide, by resolution, for the levy of the special tax in the current year or future tax years at the same rate or at a lower rate than the rate provided by ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax levy including the amount of the tax to be levied on each parcel for the applicable tax year, is filed by the clerk or other official designated by the legislative body with the county auditor; and WHEREAS, the Town Council desires to levy the special tax within the Community Facilities District for Fiscal Year 2023/24.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The foregoing recitals are true and correct.

2. The Town Council hereby determines that the special tax requirement of the Community Facilities District for Fiscal Year 2023/24 is $25,775.52 and hereby levies the special tax for Fiscal Year 2023/24 at the rate of $204.56 per dwelling unit or transient rental room. A detailed accounting of the tax levied against each parcel subject to the tax is set forth in Exhibit A hereto which is approved by the Town Council and incorporated herein for reference.

Based on Mono 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 Mono

County Auditor-Controller. The special tax amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the Rate and Method of Apportionment for the Community Facilities District. The Town Clerk is hereby authorized and directed to file with the Mono County Auditor-Controller, a certified list of all parcels subject to the Special Tax levy in Fiscal Year 2023/24 and the amount of the special tax to be levied on each such parcel for Fiscal Year 2023/24.

3. Town officers and staff are hereby authorized and directed to execute and deliver any and all documents and instruments and to do and cause to be done any and all acts and things necessary or proper for carrying out the levy of special taxes for Fiscal Year 2023/24 as provided in this Resolution.

4. Any actions heretofore taken by the officers and staff of the Town with respect to the levy of the special taxes for Fiscal Year 2023/24 are hereby approved, confirmed and ratified.

5. This Resolution shall take effect immediately upon its adoption.

6. The Town Clerk shall certify to the adoption of this resolution and shall cause the same to be processed in the manner required by law.

PASSED, APPROVED, AND ADOPTED this 19
th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Minaret Road Closure and Parking Fee Program for the 27th Annual Mammoth Festival of Beers & Bluesapalooza.

Council Meeting Date: 7/19/2023
Prepared by: Stuart Brown, Parks and Recreation Director Recommended Motion: Approve the Resolution authorizing the Minaret Road Closure and Parking Fee Program for the 27th Annual Mammoth Festival of Beers & Bluesapalooza.

Summary: The 27th Annual Mammoth Festival of Beers & Bluesapalooza is a significant summer event that brings thousands of visitors to the community and in the interest of public safety and to provide for emergency access to and through the event, Town staff is recommending the temporary closure of Minaret Road from August 3 – 6, 2023.

Minaret Road will be closed prior to and immediately after the event as illustrated on the approved traffic control plan from approximately immediately south of Main Street to Meridian Boulevard from 11:00am Thursday, August 3 to Sunday, August 6 at 8:00pm when all traffic control devices will be removed.

The Mammoth Mountain Community Foundation (MMCF) and the Mammoth Lakes Chamber of Commerce – both 501c3 non- profit organizations - will be managing and collecting fees to be used for charitable purposes from vehicles parking in the Town-owned right of way during the event.

The Mammoth Lakes Police Department and Public Works Department will be monitoring the traffic within the event area and will make any modifications that are deemed necessary for public safety.

RESOLUTION NO. 23-

RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

AUTHORIZING THE MINARET ROAD CLOSURE AND PARKING FEE PROGRAM FOR THE 27TH ANNUAL MAMMOTH FESTIVAL OF BEERS & BLUESAPALOOZA WHEREAS, the Town of Mammoth Lakes desires to assist the private sector in the implementation of the special events that increase visitation to the community; and WHEREAS, the 27
th Annual Mammoth Festival of Beers & Bluesapalooza is a significant summer event that brings visitors to the community; and
WHEREAS, the Minaret Road closure will enhance event safety and provide for emergency access to and through the event; and
WHEREAS, Mammoth Mountain Community Foundation (MMCF) and the Mammoth Lakes Chamber of Commerce are 501c3 non- profit organizations that manage funds for charitable uses and will manage and collect fees for parking of vehicles in the Town-owned right of way; and WHEREAS, the Town Council has reviewed the road closure and parking fee program.

NOW, THEREFORE, BE IT RESOLVED, that the Town Council of the Town of Mammoth Lakes, California, hereby:

1. Declares the program is not a project and is exempt from the California Environmental Quality Act because it is a minor temporary alteration to existing improvements and creates a pedestrian and bicycle lane per Section 15304 (e) and 15304 (h), minor alteration of land; and

2. Declares that Minaret Road will be closed as illustrated on the approved traffic control plan from approximately immediately south of Main Street to Meridian Boulevard from Thursday, August 3, 2023 at 11:00 AM to Sunday, August 6, 2023 at 8:00 PM when all traffic control devices will be removed; and

3. Declares there is a public benefit and authorizes the Mammoth Mountain Community Foundation (MMCF) and the Mammoth Lakes Chamber of Commerce to manage the parking fee program for the purposes of raising funds for charitable work of the organization; and

4. Authorizes no parking tow away signs to be placed along the street prior to the event; and

5. Directs the Mammoth Lakes Police Department and Public Works Department to monitor the traffic within the event area and make any modifications that are deemed necessary for public safety.

APPROVED AND ADOPTED this 19th day of July, 2023
____________________________
JOHN WENTWORTH, Mayor
ATTEST:
__________________________
JAMIE GRAY, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within Assessment District 93-1 (Juniper Ridge)
Meeting Date: July 19, 2023
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends that Town Council conduct the Public Hearing and after receiving the staff report, public testimony, and deliberation adopt the Resolution ordering the levy and collection of assessment within Assessment District 93-1 (Juniper Ridge) for the Fiscal Year 2023/24.

BACKGROUND:

On June 7, 2023, the Town Council adopted a resolution initiating proceedings for and declaring its intention to levy and collect annual assessments for Assessment District 93-1 (Juniper Ridge) for Fiscal Year 2023/24 in accordance with the Landscaping and Lighting Act of 1972 (“Act”). The resolution of intention called for this public hearing for the purpose of allowing testimony by any interested person(s). These proceedings shall be conducted each year in order to inform property owners of levy assessments against the property within the district.

ANALYSIS:

The Engineer’s Report, which was presented and approved by the Town Council at its June 7, 2023 meeting, indicated that the budget for Fiscal Year 2022/23 needed to assess the maximum budget for annual maintenance based on the remaining fund balance going into Fiscal Year 2023/24. It is proposed that an assessment of $48,000.00 be collected for Fiscal Year 2023/24 as shown in the Engineer’s Report.

No protests to the proposed assessments have been received as of July 13, 2023. If the total of any and all protests filed during and before the public hearing does not constitute more than fifty percent (50%) of the area within the assessment district, the Council may adopt the attached Resolution confirming the assessment diagram and the proposed assessments for Fiscal Year 2023/24. Adoption will then constitute the levy of assessments for the new fiscal year.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes details for all Financial Considerations. In summary, the total district assessment is $48,000.00 for the 2023/24 fiscal year.

RESOLUTION NO. 23-

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

CALIFORNIA, CONFIRMING THE ASSESSMENT AND ORDERING THE LEVY 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 has, by previous resolution, declared its intention to hold a Public Hearing concerning the levy and collection of assessments within the Assessment District; and WHEREAS, a Public Hearing has been held and concluded and notice thereof was duly given in accordance with Section 22626 of the Act; and
WHEREAS, at the time and place specified in the Resolution of Intention the Town conducted such hearing and considered all objections to the assessment.

NOW, THEREFORE IT IS HEREBY RESOLVED AS FOLLOWS:

1. Confirmation of Assessment and Diagram: The Town Council hereby confirms the assessment and the diagram as is described in full detail in the Report on file with the Town Clerk.

2. Levy of Assessment: Pursuant to Section 22631 of the Act, the adoption of this resolution shall constitute the levy of an assessment for the fiscal year commencing July 1, 2023 and ending June 30, 2024.

3. Ordering of the Levy: The Town Council hereby orders NBS to prepare and submit the levy of assessments to Mono County for placement on the Fiscal Year 2023/24 secured property tax roll.

PASSED, APPROVED AND ADOPTED this 19th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

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

1 TOWN COUNCIL STAFF REPORT
Title: Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No.1.

Meeting Date: July 19, 2023
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends that Town Council conduct the Public Hearing and after receiving the staff report, public testimony, and deliberation adopt the attached Resolution ordering the levy and collection of assessments within the Bluffs Assessment District No 93-4, Zone 1 for the Fiscal Year 2023/24.

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 re-evaluated 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 amount and procedural requirements of the Benefit Assessment Act of 1982.

The resolution of intention adopted at the June 7, 2023 Town Council meeting called for this public hearing for the purpose of allowing testimony by any interested person(s). These proceedings shall be conducted each year in order to levy assessments against the properties within the district.

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.

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 2023/24 fiscal year.

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT ASSESSMENT DISTRICT 93-4, ZONE 1 (THE BLUFFS) – MAINTENANCE DISTRICT NO. 1 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) (hereafter referred to as the “Act”) did, approve the Annual Report (hereafter referred to as the “Report”) as presented or amended which described the assessment against parcels of land within the Assessment District designated as follows: Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No. 1 (hereinafter referred to as the “Maintenance District”); and WHEREAS, the Report in connection with the proposed levy and collection upon eligible parcels of land within the Maintenance District, was submitted to the Town Clerk and the Town Council, and the Town Council did by previous resolution approve such Report; and WHEREAS, the Town Council desires to levy and collect assessments against parcels of land within the Maintenance District for the fiscal year commencing July 1, 2023 and ending June 30, 2024, to pay the costs and expenses of operating, maintaining, and servicing the improvements within the Maintenance District; and
WHEREAS, the assessment rates within the Maintenance District are exempt from the assessment balloting procedures set forth in Proposition 218 because the Maintenance District was formed by consent of the land owners, and the proposed assessments per lot or parcel are not proposed to increase by more than the assessment rates approved by the landowners at the time of formation of the Maintenance District; and
WHEREAS, the assessment levies are not based upon the assessed value of the property within the Maintenance District, but are based upon the special benefit received by the parcels within the Maintenance District from the improvements;
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. Following notice duly given, the Town Council has held a full and fair Public Hearing regarding its Resolution Approving the Report prepared in connection therewith, the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

3. Based upon its review (and amendments, as applicable) of the Report, a copy of which has been presented to the Town Council and which has been filed with the Town Clerk, the Town Council hereby finds and determines that:
(a) The land within the Maintenance District will receive special benefit by the operation, maintenance, and servicing of the improvements which include, but are not limited to: roadway improvements, street lighting, streets, sidewalks and driveways, curb and gutter, drainage facilities, and snow management. The improvements also include the construction, maintenance and servicing of appurtenant facilities including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of these services. (b) The Maintenance District includes all of the lands receiving such special benefit.
(c) The net amount to be assessed upon the land within the Maintenance District in accordance with the costs for the fiscal year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefit to be received by each parcel from the improvements and services.
(d) The Town’s Contribution will be applied to offset the cost of improvements for the fiscal year commencing July 1, 2023 and ending June 30, 2024, resulting in $165,900 levy to the parcels in the Maintenance District.

4. The Report and assessment as presented to the Town Council and on file in the office of the Town Clerk are hereby confirmed as filed.

5. The Town Treasurer shall deposit all money representing assessments collected by the County of Mono for the Maintenance District to the credit of a fund for the Maintenance District, and such money shall be expended only for the maintenance, operation and servicing of the authorized improvements.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $165,900 for the fiscal year commencing July 1, 2023 and ending June 30, 2024.

7. A certified copy of the levy shall be filed in the office of the Town Clerk and open for public inspection.

PASSED, APPROVED AND ADOPTED this 19th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

nbsgov.com
Prepared by:

Corporate Headquarters
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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.

1 TOWN COUNCIL STAFF REPORT
Title: Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within the special maintenance district Old Mammoth Road Benefit Assessment District No. 2002-1.

Meeting Date: July 19, 2023
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends that Town Council conduct the Public Hearing and after receiving the staff report, public testimony, and deliberation adopt the attached Resolution ordering the levy and collection of assessments within the Old Mammoth Road Benefit Assessment District No. 2002-1 for the Fiscal Year 2023/24.

BACKGROUND:

On June 7, 2023, the Town Council adopted a resolution initiating proceedings for and declaring its intention to levy and collect annual assessments for Benefit Assessment District 2002-1 (Old Mammoth Road) for Fiscal Year 2023/24 in accordance with the Benefit Assessment Act of 1982, under which the District was formed. The resolution of intention called for this public hearing for the purpose of allowing testimony by any interested person(s). These proceedings are conducted each year in order to levy assessments against the properties within the district.

ANALYSIS:

The Engineer’s Report, which was presented and approved by the Town Council at its June 7, 2023 meeting, indicated 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.

No protests to the proposed assessments have been received as of July 13, 2023. If the total of any and all protests filed during and before the public hearing does not constitute more than fifty percent (50%) of the area within the assessment district, the Council may adopt the attached Resolution confirming the assessment diagram and the proposed assessments for Fiscal Year 2023/24. Adoption will then constitute the levy of assessments for the new fiscal year.

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.

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT OLD MAMMOTH ROAD BENEFIT ASSESSMENT DISTRICT NO. 2002-1
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, 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) (hereafter referred to as the “Act”) did, approve the Annual Report (hereafter referred to as the “Report”) as presented or amended which described the assessment against parcels of land within the Benefit Assessment District designated as follows: Old Mammoth Road Benefit Assessment District No. 2002-1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the engineer selected by the Town Council has prepared and filed with the Town Clerk, and the Town Clerk has presented to the Town Council, the Report in connection with the proposed levy and collection upon eligible parcels of land within the Maintenance District, and the Town Council did by previous resolution approve such Report; and WHEREAS, the Town Council desires to levy and collect assessments against parcels of land within the Maintenance District for the fiscal year commencing July 1, 2023 and ending June 30, 2024, to pay the costs and expenses of operating, maintaining, and servicing the improvements within the Maintenance District; and
WHEREAS, the assessment rates within the Maintenance District are exempt from the assessment balloting procedures set forth in Proposition 218 because the Maintenance District was formed by consent of the land owners, and the proposed assessments per lot or parcel are not proposed to increase by more than the assessment rates approved by the landowners at the time of formation of the Maintenance District; and
WHEREAS, the assessment levies are not based upon the assessed value of the property within the Maintenance District, but are based upon the special benefit received by the parcels within the Maintenance District from the improvements.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. Following notice duly given, the Town Council has held a full and fair Public Hearing regarding its Resolution Approving the Report prepared in connection therewith, the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

3. Based upon its review (and amendments, as applicable) of the Report, a copy of which has been presented to the Town Council and which has been filed with the Town Clerk, the Town Council hereby finds and determines that:
(a) The land within the Maintenance District will receive special benefit by the operation, maintenance, and servicing of the improvements which include, but are not limited to: installation, upgrade, construction, or reconstruction of 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 including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of these services.
(b) The Maintenance District includes all of the lands receiving such special benefit.
(c) The net amount to be assessed upon the land within the Maintenance District in accordance with the costs for the fiscal year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefit to be received by each parcel from the improvements and services.
(d) Town Contribution for General Benefit funds will be applied to offset the cost of improvements for the fiscal year commencing July 1, 2023 and ending June 30, 2024, resulting in $241,653.18 levy to the parcels in the Maintenance District.

4. The Report and assessment as presented to the Town Council and on file in the office of the Town Clerk are hereby confirmed as filed.

5. The Town Treasurer shall deposit all money representing assessments collected by the County of Mono for the Maintenance District to the credit of a fund for the Maintenance District, and such money shall be expended only for the maintenance, operation and servicing of the landscaping and appurtenant facilities.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $241,658 for the fiscal year commencing July 1, 2023 and ending June 30, 2024.

7. A certified copy of the levy shall be filed in the office of the Town Clerk and open for public inspection.

PASSED, APPROVED, AND ADOPTED this 19th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

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

1 TOWN COUNCIL STAFF REPORT
Title: Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within the special maintenance district North Village Benefit Assessment District No. 2002-2, Zone 1.

Meeting Date: July 19, 2023
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends Town Council conduct the public hearing and after receiving the staff report, public testimony, and deliberation adopt the attached resolution ordering the levy and collection of assessments within special maintenance district North Village Benefit Assessment District No. 2002-02, Zone 1 for the Fiscal Year 2023/24.

BACKGROUND:

On June 7, 2023, the Town Council adopted a resolution initiating proceedings for and declaring its intention to levy and collect annual assessments for Benefit Assessment District 2002-2 (North Village District) for Fiscal Year 2023/24 in accordance with the Benefit Assessment Act of 1982, under which the District was formed. The resolution of intention called for this public hearing for the purpose of allowing testimony by any interested person(s). These proceedings are conducted each year in order to levy assessments against the properties within the district.

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.

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.

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT NORTH VILLAGE BENEFIT ASSESSMENT DISTRICT NO. 2002-2, ZONE 1
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) (hereafter referred to as the “Act”) did, approve the Annual Report (hereafter referred to as the “Report”) as presented or amended which described the assessment against parcels of land within the Benefit Assessment District designated as follows: North Village Benefit Assessment District No. 2002-2, Zone 1 (hereinafter referred to as the “Maintenance District”); and WHEREAS, the engineer selected by the Town Council has prepared and filed with the Town Clerk, and the Town Clerk has presented to the Town Council, the Report in connection with the proposed levy and collection upon eligible parcels of land within the Maintenance District, and the Town Council did by previous resolution approve such Report; and WHEREAS, the Town Council desires to levy and collect assessments against parcels of land within the Maintenance District for the fiscal year commencing July 1, 2023 and ending June 30, 2024, to pay the costs and expenses of operating, maintaining, and servicing the improvements within the Maintenance District; and
WHEREAS, the assessment rates within the Maintenance District are exempt from the assessment balloting procedures set forth in Proposition 218 because the Maintenance District was formed by consent of the land owners, and the proposed assessments per lot or parcel are not proposed to increase by more than the assessment rates approved by the landowners at the time of formation of the Maintenance District; and
WHEREAS, the assessment levies are not based upon the assessed value of the property within the Maintenance District, but are based upon the special benefit received by the parcels within the Maintenance District from the improvements.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. Following notice duly given, the Town Council has held a full and fair Public Hearing regarding its Resolution Approving the Report prepared in connection therewith, the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

3. Based upon its review (and amendments, as applicable) of the Report, a copy of which has been presented to the Town Council and which has been filed with the Town Clerk, the Town Council hereby finds and determines that:
(a) The land within the Maintenance District will receive special benefit by the operation, maintenance, and servicing of the improvements which include, but are not limited to: installation, upgrade, construction, or reconstruction of 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 including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of these services.
(b) The Maintenance District includes all of the lands receiving such special benefit.
(c) The net amount to be assessed upon the land within the Maintenance District in accordance with the costs for the fiscal year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefit to be received by each parcel from the improvements and services.
(d) Town Contribution for General Benefit funds will be applied to offset the cost of improvements for the fiscal year commencing July 1, 2023 and ending June 30, 2024, resulting in $127,055 levy to the parcels in the Maintenance District.

4. The Report and assessment as presented to the Town Council and on file in the office of the Town Clerk are hereby confirmed as filed.

5. The Town Treasurer shall deposit all money representing assessments collected by the County of Mono for the Maintenance District to the credit of a fund for the Maintenance District, and such money shall be expended only for the maintenance, operation and servicing of the landscaping and appurtenant facilities.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $127,055 for the fiscal year commencing July 1, 2023 and ending June 30, 2024.

7. A certified copy of the levy shall be filed in the office of the Town Clerk and open for public inspection.

PASSED, APPROVED, AND ADOPTED this 19th day of July, 2023. ______
John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

nbsgov.com
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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.

1 TOWN COUNCIL STAFF REPORT
Title: Conduct the public hearing and adopt the Resolution ordering the levy and collection of assessments within Benefit Assessment District No. 2014-1 (Mammoth View).

Meeting Date: July 19, 2023
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends that Town Council conduct the public hearing and after receiving the staff report, public testimony, and deliberation adopt the attached Resolution ordering the levy and collection of assessments within the Mammoth View Benefit Assessment District No. 2014-1 for the Fiscal Year 2023/24.

BACKGROUND:

On June 7, 2023, the Town Council adopted a resolution initiating proceedings for and declaring its intention to levy and collect annual assessments for Benefit Assessment District 2014-1 (Mammoth View) for Fiscal Year 2023/24 in accordance with the Benefit Assessment Act of 1982, under which the District was formed. The resolution of intention called for this public hearing for the purpose of allowing testimony by any interested person(s). These proceedings are conducted each year in order to levy assessments against the property within the district.

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.

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.

RESOLUTION NO. 23-

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

STATE OF CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT BENEFIT ASSESSMENT DISTRICT NO. 2014-1 (MAMMOTH VIEW)
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) (hereafter referred to as the “Act”) did, approve the Annual Report (hereafter referred to as the “Report”) as presented or amended which described the assessment against parcels of land within the Benefit Assessment District designated as follows: Benefit Assessment District No. 2014-1 (Mammoth View) (hereinafter referred to as the “Maintenance District”); and WHEREAS, the engineer selected by the Town Council has prepared and filed with the Town Clerk, and the Town Clerk has presented to the Town Council, the Report in connection with the proposed levy and collection upon eligible parcels of land within the Maintenance District, and the Town Council did by previous resolution approve such Report; and WHEREAS, the Town Council desires to levy and collect assessments against parcels of land within the Maintenance District for the fiscal year commencing July 1, 2023 and ending June 30, 2024, to pay the costs and expenses of operating, maintaining, and servicing the improvements within the Maintenance District; and
WHEREAS, the assessment rates within the Maintenance District are exempt from the assessment balloting procedures set forth in Proposition 218 because the Maintenance District was formed by consent of the land owners, and the proposed assessments per lot or parcel are not proposed to increase by more than the assessment rates approved by the landowners at the time of formation of the Maintenance District; and
WHEREAS, the assessment levies are not based upon the assessed value of the property within the Maintenance District, but are based upon the special benefit received by the parcels within the Maintenance District from the improvements.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. Following notice duly given, the Town Council has held a full and fair Public Hearing regarding its Resolution Approving the Report prepared in connection therewith, the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

3. Based upon its review (and amendments, as applicable) of the Report, a copy of which has been presented to the Town Council and which has been filed with the Town Clerk, the Town Council hereby finds and determines that:
(a) The land within the Maintenance District will receive special benefit by the operation, maintenance, and servicing of the improvements which include, but are not limited to: installation, upgrade, construction, or reconstruction of 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 including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of these services.
(b) The Maintenance District includes all of the lands receiving such special benefit.
(c) The net amount to be assessed upon the land within the Maintenance District in accordance with the costs for the fiscal year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefit to be received by each parcel from the improvements and services.
(d) The fiscal year commencing July 1, 2023 and ending June 30, 2024, a $5,200 levy will be applied to the parcels in the Maintenance District.

4. The Report and assessment as presented to the Town Council and on file in the office of the Town Clerk are hereby confirmed as filed.

5. The Town Treasurer shall deposit all money representing assessments collected by the County of Mono for the Maintenance District to the credit of a fund for the Maintenance District, and such money shall be expended only for the maintenance, operation and servicing of the landscaping and appurtenant facilities.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $5,200 for the fiscal year commencing July 1, 2023 and ending June 30, 2024.

7. A certified copy of the levy shall be filed in the office of the Town Clerk and open for public inspection.

PASSED, APPROVED, AND ADOPTED this 19th day of July, 2023.

John Wentworth, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

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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.