Agenda packet — Mammoth Lakes City Council, April 16, 2025 (part 2 of 3)

RESOLUTION NO. 25-

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

STATE OF CALIFORNIA, CONFIRMING THE ASSESSMENT AND ORDERING THE LEVY FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2025/26 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 2025/26 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, 2025 and ending June 30, 2026.

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 2025/26 secured property tax roll.

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Resolution No. 25

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PASSED, APPROVED AND ADOPTED this 16
th day of April, 2025.

CHRIS BUBSER, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

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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: April 16, 2025
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend 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 2025/26.

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 March 19, 2025 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:

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 2025/26. 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 details for all Financial Considerations. In summary, the total district assessment is $165,900 for the 2025/26 fiscal year.

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nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2025/26 Engineer’s Report For:

Assessment District 93-4, Zone 1 (The Bluffs)
Maintenance District No. 1
February 2025

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26; 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 $79,000.00
Add: CIP Accumulation 218,366.00
Less: Town Contribution for Snow Removal (25,000.00)
Less: Surplus Funds Levy Credit (106,466.00)
Balance to Assessment $165,900.00
Fiscal Year 2025/26 Maximum Assessment Rate Per Lot $2,100.00 Fiscal Year 2025/26 Actual Assessment Rate Per Lot $2,100.00

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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
2025/26 Costs
Annual Maintenance
Snow Management $70,000.00
Striping 0.00
Incidentals 0.00
Street Maintenance 0.00
Subtotal Annual Maintenance Costs $70,000.00
CIP Accumulation $218,366.00
Administration Costs:

Personnel/Overhead/Consultant $9,000.00
Subtotal Administration Costs $9,000.00
Total District Budget $297,366.00
Add: Snow Management Reserve $0.00
Less: Town Contribution for Snow Removal (25,000.00)
District Property Owner Participation and Reserves ($25,000.00) Less: Surplus Funds Levy Credit ($106,466.00)
Fiscal Year 2025/26 District Assessment $165,900.00

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26 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 79 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 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 7

5. APPENDICES
Assessment Diagram A
Assessment Roll B

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Town of Mammoth Lakes
Fiscal Year 2025/26 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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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26, 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.

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Town of Mammoth Lakes
Assessment District 93-4, Zone 1 (The Bluffs)
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Number of Lots FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 022-300-049-000 1.0 $2,100.00 $2,100.00
022-300-050-000 1.0 2,100.00 2,100.00
022-300-051-000 1.0 2,100.00 2,100.00
022-300-052-000 1.0 2,100.00 2,100.00
022-300-053-000 1.0 2,100.00 2,100.00
022-300-054-000 1.0 2,100.00 2,100.00
022-300-057-000 1.0 2,100.00 2,100.00
022-300-058-000 1.0 2,100.00 2,100.00
022-300-059-000 1.0 2,100.00 2,100.00
022-300-060-000 1.0 2,100.00 2,100.00
022-300-061-000 1.0 2,100.00 2,100.00
022-300-062-000 1.0 2,100.00 2,100.00
022-300-063-000 1.0 2,100.00 2,100.00
022-300-064-000 1.0 2,100.00 2,100.00
022-300-065-000 1.0 2,100.00 2,100.00
022-300-066-000 1.0 2,100.00 2,100.00
022-300-067-000 1.0 2,100.00 2,100.00
022-300-069-000 2.0 4,200.00 4,200.00
022-381-021-000 1.0 2,100.00 2,100.00
022-381-022-000 1.0 2,100.00 2,100.00
022-381-023-000 1.0 2,100.00 2,100.00
022-381-024-000 1.0 2,100.00 2,100.00
022-381-025-000 1.0 2,100.00 2,100.00
022-381-026-000 1.0 2,100.00 2,100.00
022-381-027-000 1.0 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 1.0 2,100.00 2,100.00
022-382-030-000 1.0 2,100.00 2,100.00
022-382-031-000 1.0 2,100.00 2,100.00
022-382-032-000 1.0 2,100.00 2,100.00
022-382-033-000 1.0 2,100.00 2,100.00
022-382-034-000 1.0 2,100.00 2,100.00
022-382-035-000 1.0 2,100.00 2,100.00
022-382-036-000 1.0 2,100.00 2,100.00
022-382-037-000 1.0 2,100.00 2,100.00
022-382-039-000 1.0 2,100.00 2,100.00
022-382-040-000 1.0 2,100.00 2,100.00
022-382-041-000 1.0 2,100.00 2,100.00
022-382-042-000 1.0 2,100.00 2,100.00
022-382-043-000 1.0 2,100.00 2,100.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 2 01/23/2025 09:14:26AM

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Town of Mammoth Lakes
Assessment District 93-4, Zone 1 (The Bluffs)
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Number of Lots FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 022-382-044-000 1.0 2,100.00 2,100.00
022-382-045-000 1.0 2,100.00 2,100.00
022-382-046-000 1.0 2,100.00 2,100.00
022-382-047-000 1.0 2,100.00 2,100.00
022-382-048-000 1.0 2,100.00 2,100.00
022-382-049-000 1.0 2,100.00 2,100.00
022-382-050-000 1.0 2,100.00 2,100.00
022-382-051-000 1.0 2,100.00 2,100.00
022-382-053-000 1.0 2,100.00 2,100.00
022-382-054-000 1.0 2,100.00 2,100.00
022-392-010-000 1.0 2,100.00 2,100.00
022-392-011-000 1.0 2,100.00 2,100.00
022-392-013-000 1.0 2,100.00 2,100.00
022-392-014-000 1.0 2,100.00 2,100.00
022-392-015-000 1.0 2,100.00 2,100.00
022-392-016-000 1.0 2,100.00 2,100.00
022-393-012-000 1.0 2,100.00 2,100.00
022-393-013-000 1.0 2,100.00 2,100.00
022-393-014-000 1.0 2,100.00 2,100.00
022-393-041-000 1.0 2,100.00 2,100.00
022-393-042-000 1.0 2,100.00 2,100.00
022-393-043-000 1.0 2,100.00 2,100.00
022-393-044-000 1.0 2,100.00 2,100.00
022-393-045-000 1.0 2,100.00 2,100.00
022-393-046-000 1.0 2,100.00 2,100.00
022-393-047-000 1.0 2,100.00 2,100.00
022-393-048-000 1.0 2,100.00 2,100.00
022-393-049-000 1.0 2,100.00 2,100.00
022-393-050-000 1.0 2,100.00 2,100.00
022-393-051-000 1.0 2,100.00 2,100.00
022-393-052-000 1.0 2,100.00 2,100.00
022-393-053-000 1.0 2,100.00 2,100.00
022-400-016-000 1.0 2,100.00 2,100.00
022-400-021-000 1.0 2,100.00 2,100.00
022-400-022-000 1.0 2,100.00 2,100.00
022-400-025-000 1.0 2,100.00 2,100.00
77 Accounts 79.0 $165,900.00 $165,900.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 2 01/23/2025 09:14:26AM

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RESOLUTION NO. 25-

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 FOR FISCAL YEAR 2025/26
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, 2025 and ending June 30, 2026, 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 landowners, 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.

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Resolution No. 25-

Page 2 ends

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, 2025 and ending June 30, 2026 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, 2025 and ending June 30, 2026, 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, 2025 and ending June 30, 2026.

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

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Resolution No. 25-

Page 3 ends

PASSED, APPROVED AND ADOPTED this 16
th day of April, 2025.

CHRIS BUBSER, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

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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: April 16, 2025
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend 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 2025/26.

BACKGROUND:

On March 19, 2025, 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 2025/26 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 past years the Town, on behalf of the district, made minor landscaping improvements.

Staff plan to address landscaping and beautification of a portion of the district this summer.

This landscaping will be similar to portions of Main Street, with staff monitoring how landscaping fares. Staff are still considering alternatives that would be more extensive and therefore the budget has been programmed accordingly. Throughout Fiscal Year 2024/25 staff reviewed the conditions of district facilities and considered appropriate maintenance improvements and necessary accruals. Staff recommend that the Town levy an assessment amount of $211,100 for Fiscal Year 2025/26 to preserve necessary funds for future projects and maintenance including snow removal expenses. The maximum allowed for the district assessment is $251,414.94.

No protests to the proposed assessments have been received as of April 9, 2025. 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 2025/26. Adoption will then constitute the levy of assessments for the new fiscal year.

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2 FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes details for all Financial Considerations. In summary, the total district assessment is $246,463 for the 2024/25 fiscal year.

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nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2025/26 Engineer’s Report For:

Old Mammoth Road
Benefit Assessment District No. 2002- 1
February 2025

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26; 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 $241,100.00
Less: Town Contribution for Snow Removal (30,000.00)
Less: Surplus Funds Levy Credit 0.00
Add: Snow Management Reserve 0.00
Add: Contingencies and Replacement Accruals 0.00
Less: Contribution from District Funds 0.00
Balance to Assessment $211,100.00
Total District Linear Front Footage 7,390.210
Fiscal Year 2025/26 Maximum Assessment per Linear Foot $34.02 Fiscal Year 2025/26 Assessment per Linear Foot $28.56

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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
2025/26 Costs
Annual Maintenance Costs:

Snow Management $70,000.00
Summer Sidewalk Sweeping 400.00
Incidentals 0.00
Landscaping Maintenance 25,000.00
Public Utility Maintenance 1,000.00
Banners 0.00
Curb, Gutter, Maintenance Repairs & Contingency 5,000.00 Subtotal Annual Maintenance Costs $101,400.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 128,700.00
Subtotal Major Maintenance Costs $128,700.00
Administration Costs:

Personnel/Overhead/Consultant $11,000.00
County Collection Fees 0.00
Subtotal Administration Costs $11,000.00
Total District Budget $241,100.00
Less: CIP Contribution $0.00
Less: Town Contribution for Snow Removal (30,000.00)
Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
District Property Owner Participation and Reserves ($30,000.00) Less: Surplus Funds Levy Credit ($0.00)
Fiscal Year 2025/26 District Assessment $211,100.00

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26.

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26:

Description Amount/Rate
Total District Linear Feet 7,390.21
Maximum Maintenance Assessment Per Linear Foot (1) $34.02 Total Maximum District Assessment (2) $251,414.94
Estimated Maintenance Assessment Per Linear Foot (3) $28.56 Total Estimated District Assessment (2) $211,100.00
(1) The maximum maintenance assessment per linear foot is subject to a 2% increase per year. (2) Does not include rounding adjustments for tax roll purposes. (3) Amount truncated for the purposes of this report.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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)
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
2024/25 246,463.50 7,390.210 33.35
2025/26 251,414.94 7,390.210 34.02
(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 2025/26 maximum annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2025/26
Maximum
Assessment Per
Linear Foot
FY 2025/26
Total
Maximum
Assessment (1)
FY 2025/26
Maximum
Assessment
Per Unit (1)
Sierra Manor 148 713.922 $34.02 $24,287.63 $164.11
Sierra Park Villas 100 448.770 34.02 15,267.16 152.67
Sherwin Villas 70 304.598 34.02 10,362.42 148.03
Meridian Commons 10 97.400 34.02 3,313.55 331.35
Sherwin Plaza III 10 117.900 34.02 4,010.96 401.10
Plaza at
Mammoth Lakes 11 262.020 34.02 8,913.92 810.36
Sherwin Professional
Plaza 12 199.920 34.02 6,801.28 566.77
Five-Forty 15 90.120 34.02 3,065.88 204.39
Totals: 376 2,234.650 $76,022.80
(1) Differences due to rounding adjustments for purposes of this report.

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 8 The following table provides the Fiscal Year 2025/26 proposed annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2025/26
Assessment Per
Linear Foot (1)
FY 2025/26
Total
Assessment (2)
FY 2025/26
Assessment
Per Unit (2)
Sierra Manor 148 713.922 $28.56 $20,389.61 $137.78
Sierra Park Villas 100 448.770 28.56 12,816.87 128.18
Sherwin Villas 70 304.598 28.56 8,699.32 124.28
Meridian Commons 10 97.400 28.56 2,781.74 278.22
Sherwin Plaza III 10 117.900 28.56 3,367.22 336.76
Plaza at
Mammoth Lakes 11 262.020 28.56 7,483.29 680.40
Sherwin Professional
Plaza 12 199.920 28.56 5,709.72 475.88
Five-Forty 15 90.120 28.56 2,573.83 171.60
Total: 376 2,234.650 $63,821.60
(1) Amount truncated for the purposes of this report.
(2) Differences due to the use of truncated rates as well as rounding adjustments for purposes of this report.

4.2.2 NON-CONDOMINIUM PARCEL ASSESSMENTS:

Non-condominium properties have the following Fiscal Year 2025/26 maximum annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2025/26 Maximum
Assessment Per
Linear Foot
FY 2025/26 Maximum
Total Assessment (1)
34 5,155.560 $34.02 $175,392.15
(1) Differences due to rounding adjustments for purposes of this report.

Non-condominium properties have the following Fiscal Year 2025/26 proposed annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2025/26
Assessment
Per Linear Foot (1)
FY 2025/26
Total Assessment (2)
34 5,155.560 $28.56 $147,242.79
(1) Amount truncated for the purposes of this report.
(2) Differences due to the use of truncated rates as well as rounding adjustments for purposes of this report.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 10

5. APPENDICES
Assessment Diagram A
Assessment Roll B

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 11

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 12

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Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-120-010-000 186.20 Individual $5,318.62
035-120-012-000 347.31 Individual 9,920.84
035-120-016-000 119.98 Individual 3,427.06
035-140-008-000 71.59 Individual 2,044.94
035-140-009-000 84.87 Individual 2,424.28
035-140-017-000 116.03 Individual 3,314.36
035-140-018-000 316.75 Individual 9,047.90
035-170-002-000 100.00 Individual 2,856.48
035-170-003-000 118.86 Individual 3,395.20
035-170-025-000 100.00 Individual 2,856.48
035-171-001-000 16.66 Sherwin Professional Plaza 475.88 035-171-002-000 16.66 Sherwin Professional Plaza 475.88 035-171-003-000 16.66 Sherwin Professional Plaza 475.88 035-171-004-000 16.66 Sherwin Professional Plaza 475.88 035-171-005-000 16.66 Sherwin Professional Plaza 475.88 035-171-006-000 16.66 Sherwin Professional Plaza 475.88 035-171-007-000 16.66 Sherwin Professional Plaza 475.88 035-171-008-000 16.66 Sherwin Professional Plaza 475.88 035-171-009-000 16.66 Sherwin Professional Plaza 475.88 035-171-010-000 16.66 Sherwin Professional Plaza 475.88 035-171-011-000 16.66 Sherwin Professional Plaza 475.88 035-171-012-000 16.66 Sherwin Professional Plaza 475.88 035-172-001-000 11.79 Sherwin Plaza III 336.76
035-172-002-000 11.79 Sherwin Plaza III 336.76
035-172-003-000 11.79 Sherwin Plaza III 336.76
035-172-004-000 11.79 Sherwin Plaza III 336.76
035-172-005-000 11.79 Sherwin Plaza III 336.76
035-172-006-000 11.79 Sherwin Plaza III 336.76
035-172-007-000 11.79 Sherwin Plaza III 336.76
035-172-008-000 11.79 Sherwin Plaza III 336.76
035-172-009-000 11.79 Sherwin Plaza III 336.76
035-172-010-000 11.79 Sherwin Plaza III 336.76
035-180-012-000 165.65 Individual 4,731.76
035-181-001-000 4.82 Sierra Manor #1 137.78
035-181-002-000 4.82 Sierra Manor #1 137.78
035-181-003-000 4.82 Sierra Manor #1 137.78
035-181-004-000 4.82 Sierra Manor #1 137.78
035-181-005-000 4.82 Sierra Manor #1 137.78
035-181-006-000 4.82 Sierra Manor #1 137.78
035-181-007-000 4.82 Sierra Manor #1 137.78
035-181-008-000 4.82 Sierra Manor #1 137.78
(1) Differences are due to rounding adjustments for the purposes of the report.

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Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-181-009-000 4.82 Sierra Manor #1 137.78
035-181-010-000 4.82 Sierra Manor #1 137.78
035-181-011-000 4.82 Sierra Manor #1 137.78
035-181-012-000 4.82 Sierra Manor #1 137.78
035-181-013-000 4.82 Sierra Manor #1 137.78
035-181-014-000 4.82 Sierra Manor #1 137.78
035-181-015-000 4.82 Sierra Manor #1 137.78
035-181-016-000 4.82 Sierra Manor #1 137.78
035-181-017-000 4.82 Sierra Manor #1 137.78
035-181-018-000 4.82 Sierra Manor #1 137.78
035-181-019-000 4.82 Sierra Manor #1 137.78
035-181-020-000 4.82 Sierra Manor #1 137.78
035-181-021-000 4.82 Sierra Manor #1 137.78
035-181-022-000 4.82 Sierra Manor #1 137.78
035-181-023-000 4.82 Sierra Manor #1 137.78
035-181-024-000 4.82 Sierra Manor #1 137.78
035-181-025-000 4.82 Sierra Manor #1 137.78
035-181-026-000 4.82 Sierra Manor #1 137.78
035-181-027-000 4.82 Sierra Manor #1 137.78
035-181-028-000 4.82 Sierra Manor #1 137.78
035-181-029-000 4.82 Sierra Manor #1 137.78
035-181-030-000 4.82 Sierra Manor #1 137.78
035-181-031-000 4.82 Sierra Manor #1 137.78
035-181-032-000 4.82 Sierra Manor #1 137.78
035-181-033-000 4.82 Sierra Manor #1 137.78
035-181-034-000 4.82 Sierra Manor #1 137.78
035-181-035-000 4.82 Sierra Manor #1 137.78
035-181-036-000 4.82 Sierra Manor #1 137.78
035-181-037-000 4.82 Sierra Manor #1 137.78
035-181-038-000 4.82 Sierra Manor #1 137.78
035-181-039-000 4.82 Sierra Manor #1 137.78
035-181-040-000 4.82 Sierra Manor #1 137.78
035-181-041-000 4.82 Sierra Manor #1 137.78
035-181-042-000 4.82 Sierra Manor #1 137.78
035-181-043-000 4.82 Sierra Manor #1 137.78
035-181-044-000 4.82 Sierra Manor #1 137.78
035-181-045-000 4.82 Sierra Manor #1 137.78
035-181-046-000 4.82 Sierra Manor #1 137.78
035-181-047-000 4.82 Sierra Manor #1 137.78
035-181-048-000 4.82 Sierra Manor #1 137.78
035-181-049-000 4.82 Sierra Manor #1 137.78
(1) Differences are due to rounding adjustments for the purposes of the report.

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Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-181-050-000 4.82 Sierra Manor #1 137.78
035-181-051-000 4.82 Sierra Manor #1 137.78
035-181-052-000 4.82 Sierra Manor #1 137.78
035-182-053-000 4.82 Sierra Manor #2 137.78
035-182-054-000 4.82 Sierra Manor #2 137.78
035-182-055-000 4.82 Sierra Manor #2 137.78
035-182-056-000 4.82 Sierra Manor #2 137.78
035-182-057-000 4.82 Sierra Manor #2 137.78
035-182-058-000 4.82 Sierra Manor #2 137.78
035-182-059-000 4.82 Sierra Manor #2 137.78
035-182-060-000 4.82 Sierra Manor #2 137.78
035-182-061-000 4.82 Sierra Manor #2 137.78
035-182-062-000 4.82 Sierra Manor #2 137.78
035-182-063-000 4.82 Sierra Manor #2 137.78
035-182-064-000 4.82 Sierra Manor #2 137.78
035-182-065-000 4.82 Sierra Manor #2 137.78
035-182-066-000 4.82 Sierra Manor #2 137.78
035-182-067-000 4.82 Sierra Manor #2 137.78
035-182-068-000 4.82 Sierra Manor #2 137.78
035-182-069-000 4.82 Sierra Manor #2 137.78
035-182-070-000 4.82 Sierra Manor #2 137.78
035-182-071-000 4.82 Sierra Manor #2 137.78
035-182-072-000 4.82 Sierra Manor #2 137.78
035-182-073-000 4.82 Sierra Manor #2 137.78
035-182-074-000 4.82 Sierra Manor #2 137.78
035-182-075-000 4.82 Sierra Manor #2 137.78
035-182-076-000 4.82 Sierra Manor #2 137.78
035-182-077-000 4.82 Sierra Manor #2 137.78
035-182-078-000 4.82 Sierra Manor #2 137.78
035-182-079-000 4.82 Sierra Manor #2 137.78
035-182-080-000 4.82 Sierra Manor #2 137.78
035-182-081-000 4.82 Sierra Manor #2 137.78
035-182-082-000 4.82 Sierra Manor #2 137.78
035-182-083-000 4.82 Sierra Manor #2 137.78
035-182-084-000 4.82 Sierra Manor #2 137.78
035-182-085-000 4.82 Sierra Manor #2 137.78
035-182-086-000 4.82 Sierra Manor #2 137.78
035-182-087-000 4.82 Sierra Manor #2 137.78
035-182-088-000 4.82 Sierra Manor #2 137.78
035-182-089-000 4.82 Sierra Manor #2 137.78
035-182-090-000 4.82 Sierra Manor #2 137.78
(1) Differences are due to rounding adjustments for the purposes of the report.

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Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-182-091-000 4.82 Sierra Manor #2 137.78
035-182-092-000 4.82 Sierra Manor #2 137.78
035-182-093-000 4.82 Sierra Manor #2 137.78
035-182-094-000 4.82 Sierra Manor #2 137.78
035-182-095-000 4.82 Sierra Manor #2 137.78
035-182-096-000 4.82 Sierra Manor #2 137.78
035-182-097-000 4.82 Sierra Manor #2 137.78
035-182-098-000 4.82 Sierra Manor #2 137.78
035-182-099-000 4.82 Sierra Manor #2 137.78
035-182-100-000 4.82 Sierra Manor #2 137.78
035-182-101-000 4.82 Sierra Manor #2 137.78
035-182-102-000 4.82 Sierra Manor #2 137.78
035-182-103-000 4.82 Sierra Manor #2 137.78
035-182-104-000 4.82 Sierra Manor #2 137.78
035-182-105-000 4.82 Sierra Manor #2 137.78
035-182-106-000 4.82 Sierra Manor #2 137.78
035-182-107-000 4.82 Sierra Manor #2 137.78
035-182-108-000 4.82 Sierra Manor #2 137.78
035-182-109-000 4.82 Sierra Manor #2 137.78
035-182-110-000 4.82 Sierra Manor #2 137.78
035-182-111-000 4.82 Sierra Manor #2 137.78
035-182-112-000 4.82 Sierra Manor #2 137.78
035-182-113-000 4.82 Sierra Manor #2 137.78
035-182-114-000 4.82 Sierra Manor #2 137.78
035-182-115-000 4.82 Sierra Manor #2 137.78
035-182-116-000 4.82 Sierra Manor #2 137.78
035-182-117-000 4.82 Sierra Manor #2 137.78
035-182-118-000 4.82 Sierra Manor #2 137.78
035-182-119-000 4.82 Sierra Manor #2 137.78
035-182-120-000 4.82 Sierra Manor #2 137.78
035-182-121-000 4.82 Sierra Manor #2 137.78
035-182-122-000 4.82 Sierra Manor #2 137.78
035-182-123-000 4.82 Sierra Manor #2 137.78
035-182-124-000 4.82 Sierra Manor #2 137.78
035-182-125-000 4.82 Sierra Manor #2 137.78
035-182-126-000 4.82 Sierra Manor #2 137.78
035-182-127-000 4.82 Sierra Manor #2 137.78
035-182-128-000 4.82 Sierra Manor #2 137.78
035-182-129-000 4.82 Sierra Manor #2 137.78
035-182-130-000 4.82 Sierra Manor #2 137.78
035-182-131-000 4.82 Sierra Manor #2 137.78
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 216 of 334 ends

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-182-132-000 4.82 Sierra Manor #2 137.78
035-182-133-000 4.82 Sierra Manor #2 137.78
035-182-134-000 4.82 Sierra Manor #2 137.78
035-182-135-000 4.82 Sierra Manor #2 137.78
035-182-136-000 4.82 Sierra Manor #2 137.78
035-182-137-000 4.82 Sierra Manor #2 137.78
035-182-138-000 4.82 Sierra Manor #2 137.78
035-182-139-000 4.82 Sierra Manor #2 137.78
035-182-140-000 4.82 Sierra Manor #2 137.78
035-182-141-000 4.82 Sierra Manor #2 137.78
035-182-142-000 4.82 Sierra Manor #2 137.78
035-182-143-000 4.82 Sierra Manor #2 137.78
035-182-144-000 4.82 Sierra Manor #2 137.78
035-182-145-000 4.82 Sierra Manor #2 137.78
035-182-146-000 4.82 Sierra Manor #2 137.78
035-182-147-000 4.82 Sierra Manor #2 137.78
035-182-148-000 4.82 Sierra Manor #2 137.78
035-190-004-000 97.32 Individual 2,779.92
035-190-005-000 100.00 Individual 2,856.48
035-190-006-000 118.86 Individual 3,395.20
035-190-007-000 121.06 Individual 3,458.04
035-190-008-000 100.00 Individual 2,856.48
035-190-009-000 100.00 Individual 2,856.48
035-200-016-000 99.01 Individual 2,828.20
035-200-017-000 303.82 Individual 8,678.56
035-200-019-000 333.63 Individual 9,530.06
035-200-020-000 124.00 Individual 3,542.02
035-200-041-000 23.82 Plaza at Mammoth Lakes 680.40
035-200-042-000 23.82 Plaza at Mammoth Lakes 680.40
035-202-001-000 9.74 Meridian Commons 278.22
035-202-002-000 9.74 Meridian Commons 278.22
035-202-003-000 9.74 Meridian Commons 278.22
035-202-004-000 9.74 Meridian Commons 278.22
035-202-005-000 9.74 Meridian Commons 278.22
035-202-006-000 9.74 Meridian Commons 278.22
035-202-007-000 9.74 Meridian Commons 278.22
035-202-008-000 9.74 Meridian Commons 278.22
035-202-009-000 9.74 Meridian Commons 278.22
035-202-010-000 9.74 Meridian Commons 278.22
035-203-001-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-002-000 23.82 Plaza at Mammoth Lakes 680.40
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 217 of 334 ends

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-203-003-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-004-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-005-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-006-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-007-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-008-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-009-000 23.82 Plaza at Mammoth Lakes 680.40
035-210-020-000 91.70 Individual 2,619.38
035-210-021-000 92.00 Individual 2,627.96
035-210-022-000 92.00 Individual 2,627.96
035-210-023-000 92.00 Individual 2,627.96
035-210-025-000 204.84 Individual 5,851.20
035-210-038-000 127.89 Individual 3,653.14
035-211-001-000 4.49 Sierra Park Villas 128.18
035-211-002-000 4.49 Sierra Park Villas 128.18
035-211-003-000 4.49 Sierra Park Villas 128.18
035-211-004-000 4.49 Sierra Park Villas 128.18
035-211-005-000 4.49 Sierra Park Villas 128.18
035-211-006-000 4.49 Sierra Park Villas 128.18
035-211-007-000 4.49 Sierra Park Villas 128.18
035-211-008-000 4.49 Sierra Park Villas 128.18
035-211-009-000 4.49 Sierra Park Villas 128.18
035-211-010-000 4.49 Sierra Park Villas 128.18
035-211-011-000 4.49 Sierra Park Villas 128.18
035-211-012-000 4.49 Sierra Park Villas 128.18
035-211-013-000 4.49 Sierra Park Villas 128.18
035-211-014-000 4.49 Sierra Park Villas 128.18
035-211-015-000 4.49 Sierra Park Villas 128.18
035-211-016-000 4.49 Sierra Park Villas 128.18
035-211-017-000 4.49 Sierra Park Villas 128.18
035-211-018-000 4.49 Sierra Park Villas 128.18
035-211-019-000 4.49 Sierra Park Villas 128.18
035-211-020-000 4.49 Sierra Park Villas 128.18
035-211-021-000 4.49 Sierra Park Villas 128.18
035-211-022-000 4.49 Sierra Park Villas 128.18
035-211-023-000 4.49 Sierra Park Villas 128.18
035-211-024-000 4.49 Sierra Park Villas 128.18
035-211-025-000 4.49 Sierra Park Villas 128.18
035-211-026-000 4.49 Sierra Park Villas 128.18
035-211-027-000 4.49 Sierra Park Villas 128.18
035-211-028-000 4.49 Sierra Park Villas 128.18
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 218 of 334 ends

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-211-029-000 4.49 Sierra Park Villas 128.18
035-211-030-000 4.49 Sierra Park Villas 128.18
035-211-031-000 4.49 Sierra Park Villas 128.18
035-211-032-000 4.49 Sierra Park Villas 128.18
035-211-033-000 4.49 Sierra Park Villas 128.18
035-211-034-000 4.49 Sierra Park Villas 128.18
035-211-035-000 4.49 Sierra Park Villas 128.18
035-211-036-000 4.49 Sierra Park Villas 128.18
035-211-037-000 4.49 Sierra Park Villas 128.18
035-211-038-000 4.49 Sierra Park Villas 128.18
035-211-039-000 4.49 Sierra Park Villas 128.18
035-211-040-000 4.49 Sierra Park Villas 128.18
035-211-041-000 4.49 Sierra Park Villas 128.18
035-211-042-000 4.49 Sierra Park Villas 128.18
035-211-043-000 4.49 Sierra Park Villas 128.18
035-211-044-000 4.49 Sierra Park Villas 128.18
035-211-045-000 4.49 Sierra Park Villas 128.18
035-211-046-000 4.49 Sierra Park Villas 128.18
035-211-047-000 4.49 Sierra Park Villas 128.18
035-211-048-000 4.49 Sierra Park Villas 128.18
035-211-049-000 4.49 Sierra Park Villas 128.18
035-211-050-000 4.49 Sierra Park Villas 128.18
035-212-001-000 4.49 Sierra Park Villas #1 128.18
035-212-002-000 4.49 Sierra Park Villas #1 128.18
035-212-003-000 4.49 Sierra Park Villas #1 128.18
035-212-004-000 4.49 Sierra Park Villas #1 128.18
035-212-005-000 4.49 Sierra Park Villas #1 128.18
035-212-006-000 4.49 Sierra Park Villas #1 128.18
035-212-007-000 4.49 Sierra Park Villas #1 128.18
035-212-008-000 4.49 Sierra Park Villas #1 128.18
035-212-009-000 4.49 Sierra Park Villas #1 128.18
035-212-010-000 4.49 Sierra Park Villas #1 128.18
035-212-011-000 4.49 Sierra Park Villas #1 128.18
035-212-012-000 4.49 Sierra Park Villas #1 128.18
035-212-013-000 4.49 Sierra Park Villas #1 128.18
035-212-014-000 4.49 Sierra Park Villas #1 128.18
035-212-015-000 4.49 Sierra Park Villas #1 128.18
035-212-016-000 4.49 Sierra Park Villas #1 128.18
035-212-017-000 4.49 Sierra Park Villas #1 128.18
035-212-018-000 4.49 Sierra Park Villas #1 128.18
035-212-019-000 4.49 Sierra Park Villas #1 128.18
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 219 of 334 ends

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-212-020-000 4.49 Sierra Park Villas #1 128.18
035-212-021-000 4.49 Sierra Park Villas #1 128.18
035-212-022-000 4.49 Sierra Park Villas #1 128.18
035-212-023-000 4.49 Sierra Park Villas #1 128.18
035-212-024-000 4.49 Sierra Park Villas #1 128.18
035-212-025-000 4.49 Sierra Park Villas #1 128.18
035-212-026-000 4.49 Sierra Park Villas #1 128.18
035-212-027-000 4.49 Sierra Park Villas #1 128.18
035-212-028-000 4.49 Sierra Park Villas #1 128.18
035-212-029-000 4.49 Sierra Park Villas #1 128.18
035-212-030-000 4.49 Sierra Park Villas #1 128.18
035-212-031-000 4.49 Sierra Park Villas #1 128.18
035-212-032-000 4.49 Sierra Park Villas #1 128.18
035-212-033-000 4.49 Sierra Park Villas #1 128.18
035-212-034-000 4.49 Sierra Park Villas #1 128.18
035-212-035-000 4.49 Sierra Park Villas #1 128.18
035-212-036-000 4.49 Sierra Park Villas #1 128.18
035-212-037-000 4.49 Sierra Park Villas #1 128.18
035-212-038-000 4.49 Sierra Park Villas #1 128.18
035-212-039-000 4.49 Sierra Park Villas #1 128.18
035-212-040-000 4.49 Sierra Park Villas #1 128.18
035-212-041-000 4.49 Sierra Park Villas #1 128.18
035-212-042-000 4.49 Sierra Park Villas #1 128.18
035-212-043-000 4.49 Sierra Park Villas #1 128.18
035-212-044-000 4.49 Sierra Park Villas #1 128.18
035-212-045-000 4.49 Sierra Park Villas #1 128.18
035-212-046-000 4.49 Sierra Park Villas #1 128.18
035-212-047-000 4.49 Sierra Park Villas #1 128.18
035-212-048-000 4.49 Sierra Park Villas #1 128.18
035-212-049-000 4.49 Sierra Park Villas #1 128.18
035-212-050-000 4.49 Sierra Park Villas #1 128.18
035-213-001-000 4.35 Sherwin Villas 124.28
035-213-002-000 4.35 Sherwin Villas 124.28
035-213-003-000 4.35 Sherwin Villas 124.28
035-213-004-000 4.35 Sherwin Villas 124.28
035-213-005-000 4.35 Sherwin Villas 124.28
035-213-006-000 4.35 Sherwin Villas 124.28
035-213-007-000 4.35 Sherwin Villas 124.28
035-213-008-000 4.35 Sherwin Villas 124.28
035-213-009-000 4.35 Sherwin Villas 124.28
035-213-010-000 4.35 Sherwin Villas 124.28
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 220 of 334 ends

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-213-011-000 4.35 Sherwin Villas 124.28
035-213-012-000 4.35 Sherwin Villas 124.28
035-213-013-000 4.35 Sherwin Villas 124.28
035-213-014-000 4.35 Sherwin Villas 124.28
035-213-015-000 4.35 Sherwin Villas 124.28
035-213-016-000 4.35 Sherwin Villas 124.28
035-213-017-000 4.35 Sherwin Villas 124.28
035-213-018-000 4.35 Sherwin Villas 124.28
035-213-019-000 4.35 Sherwin Villas 124.28
035-213-020-000 4.35 Sherwin Villas 124.28
035-213-021-000 4.35 Sherwin Villas 124.28
035-213-022-000 4.35 Sherwin Villas 124.28
035-213-023-000 4.35 Sherwin Villas 124.28
035-213-024-000 4.35 Sherwin Villas 124.28
035-213-025-000 4.35 Sherwin Villas 124.28
035-213-026-000 4.35 Sherwin Villas 124.28
035-213-027-000 4.35 Sherwin Villas 124.28
035-213-028-000 4.35 Sherwin Villas 124.28
035-213-029-000 4.35 Sherwin Villas 124.28
035-213-030-000 4.35 Sherwin Villas 124.28
035-213-031-000 4.35 Sherwin Villas 124.28
035-213-032-000 4.35 Sherwin Villas 124.28
035-213-033-000 4.35 Sherwin Villas 124.28
035-213-034-000 4.35 Sherwin Villas 124.28
035-213-035-000 4.35 Sherwin Villas 124.28
035-213-036-000 4.35 Sherwin Villas 124.28
035-213-037-000 4.35 Sherwin Villas 124.28
035-213-038-000 4.35 Sherwin Villas 124.28
035-213-039-000 4.35 Sherwin Villas 124.28
035-213-040-000 4.35 Sherwin Villas 124.28
035-213-041-000 4.35 Sherwin Villas 124.28
035-213-042-000 4.35 Sherwin Villas 124.28
035-213-043-000 4.35 Sherwin Villas 124.28
035-213-044-000 4.35 Sherwin Villas 124.28
035-213-045-000 4.35 Sherwin Villas 124.28
035-213-046-000 4.35 Sherwin Villas 124.28
035-213-047-000 4.35 Sherwin Villas 124.28
035-213-048-000 4.35 Sherwin Villas 124.28
035-213-049-000 4.35 Sherwin Villas 124.28
035-213-050-000 4.35 Sherwin Villas 124.28
035-213-051-000 4.35 Sherwin Villas 124.28
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 221 of 334 ends

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Linear Footage Condominium Name FY 2025/26 Assessment (1) 035-213-052-000 4.35 Sherwin Villas 124.28
035-213-053-000 4.35 Sherwin Villas 124.28
035-213-054-000 4.35 Sherwin Villas 124.28
035-213-055-000 4.35 Sherwin Villas 124.28
035-213-056-000 4.35 Sherwin Villas 124.28
035-213-057-000 4.35 Sherwin Villas 124.28
035-213-058-000 4.35 Sherwin Villas 124.28
035-213-059-000 4.35 Sherwin Villas 124.28
035-213-060-000 4.35 Sherwin Villas 124.28
035-213-061-000 4.35 Sherwin Villas 124.28
035-213-062-000 4.35 Sherwin Villas 124.28
035-213-063-000 4.35 Sherwin Villas 124.28
035-213-064-000 4.35 Sherwin Villas 124.28
035-213-065-000 4.35 Sherwin Villas 124.28
035-213-066-000 4.35 Sherwin Villas 124.28
035-213-067-000 4.35 Sherwin Villas 124.28
035-213-068-000 4.35 Sherwin Villas 124.28
035-213-069-000 4.35 Sherwin Villas 124.28
035-213-070-000 4.35 Sherwin Villas 124.28
035-230-005-000 194.00 Individual 5,541.56
035-230-006-000 247.05 Individual 7,056.92
035-230-007-000 129.60 Individual 3,702.00
035-230-010-000 199.22 Individual 5,690.68
035-230-011-000 111.65 Individual 3,189.26
035-281-001-000 6.01 Five-Forty 171.60
035-281-002-000 6.01 Five-Forty 171.60
035-281-003-000 6.01 Five-Forty 171.60
035-281-004-000 6.01 Five-Forty 171.60
035-281-005-000 6.01 Five-Forty 171.60
035-281-006-000 6.01 Five-Forty 171.60
035-281-007-000 6.01 Five-Forty 171.60
035-281-008-000 6.01 Five-Forty 171.60
035-281-009-000 6.01 Five-Forty 171.60
035-281-010-000 6.01 Five-Forty 171.60
035-281-011-000 6.01 Five-Forty 171.60
035-281-012-000 6.01 Five-Forty 171.60
035-281-013-000 6.01 Five-Forty 171.60
035-281-014-000 6.01 Five-Forty 171.60
035-281-015-000 6.01 Five-Forty 171.60
040-140-001-000 174.34 Individual 4,979.98
040-140-003-000 174.34 Individual 4,979.98
(1) Differences are due to rounding adjustments for the purposes of the report.

Page 222 of 334 ends

Page 223 of 334 ends

RESOLUTION NO. 25-

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 FOR FISCAL YEAR 2025/26 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, 2025 and ending June 30, 2026, 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 landowners, 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.

Page 224 of 334 ends

Resolution No. 25-

Page 2 ends

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, 2025 and ending June 30, 2026 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, 2025 and ending June 30, 2026, resulting in $211,100 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.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $211,100 for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

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

Page 225 of 334 ends

Resolution No. 25-

Page 3 ends

PASSED, APPROVED, AND ADOPTED this 16
th day of April, 2025.

CHRIS BUBSER, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Page 226 of 334 ends

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: April 16, 2025
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend 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 2025/26.

BACKGROUND:

On March 19, 2025, 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 2025/26 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 2024/25, staff reviewed the conditions of district improvements and consider appropriate major maintenance improvements and necessary accruals. There is no largescale project planned for summer of 2025. Staff recommend that a levy of $155,852.00 be assessed in Fiscal Year 2025/26. The maximum assessment revenue for Fiscal Year 2024/25 is $199,285.34.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes details for all Financial Considerations. In summary, the total district assessment is $155,852.00 for the 2025/26 fiscal year.

Page 227 of 334 ends

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2025/26 Engineer’s Report For:

North Village Area Benefit Assessment
District No. 2002-2, Zone 1
February 2025

Page 228 of 334 ends

Town of Mammoth Lakes
Fiscal Year 2025/26 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

Page 229 of 334 ends

Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26; 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.

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $180,852.00
Less: Town Contribution for General Benefit (25,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
Less: Surplus Funds Levy Credit 0.00
Balance to Assessment $155,852.00
Description
FY 2025/26
Maximum Assessment
FY 2025/26
Actual Assessment
Condominium – 1 Bedroom/Studio per unit $278.27 $217.62 Condominium – 2 Bedroom per unit 371.03 290.16
Condominium – 3 Bedroom per unit 463.79 362.70
Commercial Use and Gondola Parcel per square foot 0.38 0.29 Apartment Property and Hotel Property per room 278.27 217.62

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 3

3. ESTIMATED COSTS

Description
Proposed
Fiscal Year
2025/26 Costs
Annual Maintenance Costs:

Snow Management $50,000.00
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 5,000.00 Subtotal Annual Maintenance Costs $62,000.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 87,072.00
Subtotal Major Maintenance Costs $87,072.00
Administration Costs:

Personnel/Overhead/Consultants $10,000.00
Subtotal Administration Costs $10,000.00
Total District Budget $159,072.00
Less: Town Contribution for Snow Removal ($25,000.00)
Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 21,780.00
District Property Owner Participation and Reserves ($3,220.00) Less: Surplus Funds Levy Credit $0.00
Fiscal Year 2025/26 District Assessment $155,852.00

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Town of Mammoth Lakes
Fiscal Year 2025/26 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:

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

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 5

4. METHOD OF ASSESSMENT

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

4.2 Method of Assessment Spread
There are 528 assessable parcels within the District, with 523 parcels being classified as assessable developed parcels and five parcels classified as undeveloped parcels for Fiscal Year 2025/26. 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 2025/26:

Property Land Use Classification
FY 2025/26
Maximum Assessment (1)
FY 2025/26
Actual Assessment (1)
Condominium – 1 Bedroom/Studio $278.27/unit $217.62/unit Condominium – 2 Bedroom 371.03/unit 290.16/unit
Condominium – 3 Bedroom 463.79/unit 362.70/unit
Commercial Use 0.38/square foot 0.29/square foot
Gondola Parcel 0.38/square foot 0.29/square foot
Apartment Property 278.27/room 217.62/room
Hotel Property 278.27/room 217.62/room
Conference Facilities 0.00/square foot 0.00/square foot Common Areas 0.00/square foot 0.00/square foot
(1) Differences due to rounding adjustments for purposes of this report.

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 (1)
2021/22 $184,005.83
2022/23 187,976.62
2023/24 192,008.33
2024/25 195,128.94
2025/26 199,285.34
(1) Differences due to rounding adjustments for purposes of this report.

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 9

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 10

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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-020-024-000 Gondola $9,892.16 $7,736.20
033-021-021-000 Commercial 1,660.60 1,298.66
033-021-117-000 Condo 1 278.27 217.62
033-021-119-000 Condo 2 371.03 290.16
033-021-121-000 Condo 2 371.03 290.16
033-021-122-000 Condo 1 278.27 217.62
033-021-123-000 Condo 2 371.03 290.16
033-021-124-000 Condo 1 278.27 217.62
033-021-125-000 Condo 2 371.03 290.16
033-021-126-000 Condo 1 278.27 217.62
033-021-128-000 Condo 1 278.27 217.62
033-021-130-000 Condo 1 278.27 217.62
033-021-132-000 Condo 2 371.03 290.16
033-021-201-000 Condo 2 371.03 290.16
033-021-202-000 Condo 2 371.03 290.16
033-021-203-000 Condo 2 371.03 290.16
033-021-204-000 Condo 2 371.03 290.16
033-021-205-000 Condo 1 278.27 217.62
033-021-207-000 Condo 2 371.03 290.16
033-021-209-000 Condo 2 371.03 290.16
033-021-211-000 Condo 1 278.27 217.62
033-021-213-000 Condo 1 278.27 217.62
033-021-214-000 Condo 1 278.27 217.62
033-021-215-000 Condo 2 371.03 290.16
033-021-216-000 Condo 1 278.27 217.62
033-021-217-000 Condo 1 278.27 217.62
033-021-218-000 Condo 1 278.27 217.62
033-021-219-000 Condo 2 371.03 290.16
033-021-220-000 Condo 1 278.27 217.62
033-021-221-000 Condo 2 371.03 290.16
033-021-222-000 Condo 1 278.27 217.62
033-021-223-000 Condo 2 371.03 290.16
033-021-224-000 Condo 1 278.27 217.62
033-021-225-000 Condo 2 371.03 290.16
033-021-226-000 Condo 1 278.27 217.62
033-021-228-000 Condo 1 278.27 217.62
033-021-230-000 Condo 1 278.27 217.62
033-021-232-000 Condo 2 371.03 290.16
033-021-301-000 Condo 2 371.03 290.16
033-021-302-000 Condo 2 371.03 290.16
033-021-303-000 Condo 2 371.03 290.16
033-021-304-000 Condo 2 371.03 290.16
Slight variances may occur due to rounding
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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-021-305-000 Condo 1 278.27 217.62
033-021-306-000 Condo 2 371.03 290.16
033-021-307-000 Condo 2 371.03 290.16
033-021-308-000 Condo 1 278.27 217.62
033-021-309-000 Condo 2 371.03 290.16
033-021-310-000 Condo 1 278.27 217.62
033-021-311-000 Condo 3 463.79 362.70
033-021-312-000 Condo 1 278.27 217.62
033-021-313-000 Condo 3 463.79 362.70
033-021-314-000 Condo 1 278.27 217.62
033-021-315-000 Condo 2 371.03 290.16
033-021-316-000 Condo 1 278.27 217.62
033-021-317-000 Condo 1 278.27 217.62
033-021-318-000 Condo 1 278.27 217.62
033-021-319-000 Condo 2 371.03 290.16
033-021-320-000 Condo 1 278.27 217.62
033-021-321-000 Condo 2 371.03 290.16
033-021-322-000 Condo 1 278.27 217.62
033-021-323-000 Condo 2 371.03 290.16
033-021-324-000 Condo 1 278.27 217.62
033-021-325-000 Condo 2 371.03 290.16
033-021-326-000 Condo 1 278.27 217.62
033-021-328-000 Condo 1 278.27 217.62
033-021-330-000 Condo 1 278.27 217.62
033-021-332-000 Condo 2 371.03 290.16
033-021-401-000 Condo 2 371.03 290.16
033-021-402-000 Condo 2 371.03 290.16
033-021-403-000 Condo 2 371.03 290.16
033-021-404-000 Condo 2 371.03 290.16
033-021-405-000 Condo 1 278.27 217.62
033-021-406-000 Condo 2 371.03 290.16
033-021-407-000 Condo 2 371.03 290.16
033-021-408-000 Condo 1 278.27 217.62
033-021-409-000 Condo 2 371.03 290.16
033-021-410-000 Condo 1 278.27 217.62
033-021-411-000 Condo 3 463.79 362.70
033-021-412-000 Condo 1 278.27 217.62
033-021-413-000 Condo 3 463.79 362.70
033-021-414-000 Condo 1 278.27 217.62
033-021-415-000 Condo 2 371.03 290.16
033-021-416-000 Condo 1 278.27 217.62
033-021-417-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-021-418-000 Condo 1 278.27 217.62
033-021-419-000 Condo 2 371.03 290.16
033-021-420-000 Condo 1 278.27 217.62
033-021-421-000 Condo 2 371.03 290.16
033-021-422-000 Condo 1 278.27 217.62
033-021-423-000 Condo 2 371.03 290.16
033-021-424-000 Condo 1 278.27 217.62
033-021-425-000 Condo 3 463.79 362.70
033-021-426-000 Condo 1 278.27 217.62
033-021-428-000 Condo 1 278.27 217.62
033-021-430-000 Condo 1 278.27 217.62
033-021-501-000 Condo 3 463.79 362.70
033-021-503-000 Condo 2 371.03 290.16
033-021-504-000 Condo 2 371.03 290.16
033-021-505-000 Condo 1 278.27 217.62
033-021-506-000 Condo 2 371.03 290.16
033-021-507-000 Condo 2 371.03 290.16
033-021-508-000 Condo 1 278.27 217.62
033-021-509-000 Condo 2 371.03 290.16
033-021-510-000 Condo 1 278.27 217.62
033-021-511-000 Condo 3 463.79 362.70
033-021-512-000 Condo 1 278.27 217.62
033-021-513-000 Condo 3 463.79 362.70
033-021-514-000 Condo 1 278.27 217.62
033-021-515-000 Condo 2 371.03 290.16
033-021-516-000 Condo 1 278.27 217.62
033-021-518-000 Condo 1 278.27 217.62
033-021-520-000 Condo 1 278.27 217.62
033-022-010-000 Commercial 3,890.06 3,042.22
033-022-020-000 Commercial 2,177.40 1,702.84
033-022-030-000 Commercial 260.68 203.86
033-022-040-000 Commercial 1,485.42 1,161.66
033-022-050-000 Commercial 1,660.22 1,298.38
033-022-060-000 Commercial 3,100.42 2,424.68
033-022-070-000 Commercial 1,204.98 942.36
033-022-080-000 Commercial 259.16 202.66
033-022-090-000 Commercial 1,463.76 1,144.74
033-022-100-000 Commercial 5,836.80 4,564.68
033-022-101-000 Condo 1 278.27 217.62
033-022-102-000 Condo 1 278.27 217.62
033-022-103-000 Condo 1 278.27 217.62
033-022-105-000 Condo 2 371.03 290.16
Slight variances may occur due to rounding
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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-022-107-000 Condo 2 371.03 290.16
033-022-110-000 Commercial 764.56 597.92
033-022-111-000 Condo 2 371.03 290.16
033-022-115-000 Condo 2 371.03 290.16
033-022-117-000 Condo 3 463.79 362.70
033-022-121-000 Condo 2 371.03 290.16
033-022-125-000 Condo 2 371.03 290.16
033-022-129-000 Condo 2 371.03 290.16
033-022-202-000 Condo 2 371.03 290.16
033-022-203-000 Condo 2 371.03 290.16
033-022-204-000 Condo 2 371.03 290.16
033-022-205-000 Condo 2 371.03 290.16
033-022-206-000 Condo 1 278.27 217.62
033-022-207-000 Condo 2 371.03 290.16
033-022-208-000 Condo 1 278.27 217.62
033-022-209-000 Condo 2 371.03 290.16
033-022-210-000 Condo 3 463.79 362.70
033-022-211-000 Condo 2 371.03 290.16
033-022-212-000 Condo 2 371.03 290.16
033-022-214-000 Condo 2 371.03 290.16
033-022-215-000 Condo 2 371.03 290.16
033-022-216-000 Condo 1 278.27 217.62
033-022-217-000 Condo 3 463.79 362.70
033-022-218-000 Condo 1 278.27 217.62
033-022-220-000 Condo 1 278.27 217.62
033-022-221-000 Condo 2 371.03 290.16
033-022-222-000 Condo 1 278.27 217.62
033-022-224-000 Condo 1 278.27 217.62
033-022-225-000 Condo 2 371.03 290.16
033-022-226-000 Condo 2 371.03 290.16
033-022-228-000 Condo 1 278.27 217.62
033-022-229-000 Condo 2 371.03 290.16
033-022-230-000 Condo 3 463.79 362.70
033-022-231-000 Condo 2 371.03 290.16
033-022-302-000 Condo 2 371.03 290.16
033-022-303-000 Condo 2 371.03 290.16
033-022-304-000 Condo 2 371.03 290.16
033-022-305-000 Condo 2 371.03 290.16
033-022-306-000 Condo 1 278.27 217.62
033-022-307-000 Condo 2 371.03 290.16
033-022-308-000 Condo 1 278.27 217.62
033-022-309-000 Condo 2 371.03 290.16
Slight variances may occur due to rounding
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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-022-310-000 Condo 3 463.79 362.70
033-022-311-000 Condo 2 371.03 290.16
033-022-312-000 Condo 2 371.03 290.16
033-022-314-000 Condo 2 371.03 290.16
033-022-315-000 Condo 2 371.03 290.16
033-022-316-000 Condo 1 278.27 217.62
033-022-317-000 Condo 3 463.79 362.70
033-022-318-000 Condo 1 278.27 217.62
033-022-320-000 Condo 1 278.27 217.62
033-022-321-000 Condo 2 371.03 290.16
033-022-322-000 Condo 1 278.27 217.62
033-022-324-000 Condo 1 278.27 217.62
033-022-325-000 Condo 2 371.03 290.16
033-022-326-000 Condo 2 371.03 290.16
033-022-328-000 Condo 1 278.27 217.62
033-022-329-000 Condo 2 371.03 290.16
033-022-330-000 Condo 3 463.79 362.70
033-022-331-000 Condo 2 371.03 290.16
033-022-402-000 Condo 2 371.03 290.16
033-022-403-000 Condo 2 371.03 290.16
033-022-404-000 Condo 2 371.03 290.16
033-022-405-000 Condo 1 278.27 217.62
033-022-406-000 Condo 1 278.27 217.62
033-022-407-000 Condo 2 371.03 290.16
033-022-408-000 Condo 1 278.27 217.62
033-022-409-000 Condo 2 371.03 290.16
033-022-410-000 Condo 3 463.79 362.70
033-022-411-000 Condo 2 371.03 290.16
033-022-412-000 Condo 2 371.03 290.16
033-022-414-000 Condo 2 371.03 290.16
033-022-415-000 Condo 2 371.03 290.16
033-022-416-000 Condo 1 278.27 217.62
033-022-417-000 Condo 3 463.79 362.70
033-022-418-000 Condo 1 278.27 217.62
033-022-420-000 Condo 1 278.27 217.62
033-022-421-000 Condo 2 371.03 290.16
033-022-422-000 Condo 1 278.27 217.62
033-022-424-000 Condo 1 278.27 217.62
033-022-425-000 Condo 1 278.27 217.62
033-022-426-000 Condo 2 371.03 290.16
033-022-428-000 Condo 1 278.27 217.62
033-022-429-000 Condo 2 371.03 290.16
Slight variances may occur due to rounding
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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-022-430-000 Condo 3 463.79 362.70
033-022-431-000 Condo 2 371.03 290.16
033-023-101-000 Condo 1 278.27 217.62
033-023-102-000 Condo 1 278.27 217.62
033-023-120-000 Condo 2 371.03 290.16
033-023-122-000 Condo 2 371.03 290.16
033-023-123-000 Condo 1 278.27 217.62
033-023-125-000 Condo 1 278.27 217.62
033-023-126-000 Condo 2 371.03 290.16
033-023-127-000 Condo 1 278.27 217.62
033-023-128-000 Condo 2 371.03 290.16
033-023-129-000 Condo 2 371.03 290.16
033-023-202-000 Condo 2 371.03 290.16
033-023-203-000 Condo 2 371.03 290.16
033-023-204-000 Condo 2 371.03 290.16
033-023-205-000 Condo 1 278.27 217.62
033-023-207-000 Condo 1 278.27 217.62
033-023-208-000 Condo 2 371.03 290.16
033-023-209-000 Condo 1 278.27 217.62
033-023-210-000 Condo 2 371.03 290.16
033-023-211-000 Condo 1 278.27 217.62
033-023-214-000 Condo 1 278.27 217.62
033-023-215-000 Condo 2 371.03 290.16
033-023-217-000 Condo 3 463.79 362.70
033-023-218-000 Condo 3 463.79 362.70
033-023-219-000 Condo 3 463.79 362.70
033-023-220-000 Condo 2 371.03 290.16
033-023-221-000 Condo 2 371.03 290.16
033-023-222-000 Condo 2 371.03 290.16
033-023-223-000 Condo 1 278.27 217.62
033-023-225-000 Condo 1 278.27 217.62
033-023-226-000 Condo 2 371.03 290.16
033-023-227-000 Condo 1 278.27 217.62
033-023-228-000 Condo 2 371.03 290.16
033-023-229-000 Condo 2 371.03 290.16
033-023-302-000 Condo 2 371.03 290.16
033-023-303-000 Condo 2 371.03 290.16
033-023-304-000 Condo 2 371.03 290.16
033-023-305-000 Condo 1 278.27 217.62
033-023-307-000 Condo 1 278.27 217.62
033-023-308-000 Condo 2 371.03 290.16
033-023-309-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-023-310-000 Condo 2 371.03 290.16
033-023-311-000 Condo 1 278.27 217.62
033-023-314-000 Condo 1 278.27 217.62
033-023-315-000 Condo 2 371.03 290.16
033-023-317-000 Condo 3 463.79 362.70
033-023-318-000 Condo 3 463.79 362.70
033-023-319-000 Condo 3 463.79 362.70
033-023-320-000 Condo 2 371.03 290.16
033-023-321-000 Condo 2 371.03 290.16
033-023-322-000 Condo 2 371.03 290.16
033-023-323-000 Condo 1 278.27 217.62
033-023-325-000 Condo 1 278.27 217.62
033-023-326-000 Condo 2 371.03 290.16
033-023-327-000 Condo 1 278.27 217.62
033-023-328-000 Condo 2 371.03 290.16
033-023-329-000 Condo 2 371.03 290.16
033-023-402-000 Condo 3 463.79 362.70
033-023-404-000 Condo 2 371.03 290.16
033-023-405-000 Condo 1 278.27 217.62
033-023-407-000 Condo 1 278.27 217.62
033-023-408-000 Condo 2 371.03 290.16
033-023-409-000 Condo 1 278.27 217.62
033-023-410-000 Condo 2 371.03 290.16
033-023-411-000 Condo 1 278.27 217.62
033-023-414-000 Condo 1 278.27 217.62
033-023-415-000 Condo 2 371.03 290.16
033-023-417-000 Condo 3 463.79 362.70
033-023-418-000 Condo 3 463.79 362.70
033-023-419-000 Condo 3 463.79 362.70
033-023-420-000 Condo 2 371.03 290.16
033-023-421-000 Condo 2 371.03 290.16
033-023-422-000 Condo 2 371.03 290.16
033-023-423-000 Condo 1 278.27 217.62
033-023-425-000 Condo 1 278.27 217.62
033-023-426-000 Condo 2 371.03 290.16
033-023-427-000 Condo 1 278.27 217.62
033-023-428-000 Condo 3 463.79 362.70
033-043-005-000 Commercial 536.18 419.32
033-391-001-000 Commercial 1,694.80 1,325.42
033-391-002-000 Commercial 706.80 552.74
033-391-003-000 Commercial 180.88 141.44
033-391-201-000 Condo 2 371.03 290.16
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 7 of 13 01/23/2025 01:45:18PM

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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-391-202-000 Condo 2 371.03 290.16
033-391-203-000 Condo 1 278.27 217.62
033-391-204-000 Condo 1 278.27 217.62
033-391-205-000 Condo 1 278.27 217.62
033-391-206-000 Condo 1 278.27 217.62
033-391-207-000 Condo 1 278.27 217.62
033-391-208-000 Condo 1 278.27 217.62
033-391-209-000 Condo 1 278.27 217.62
033-391-211-000 Condo 2 371.03 290.16
033-391-213-000 Condo 1 278.27 217.62
033-391-214-000 Condo 1 278.27 217.62
033-391-215-000 Condo 1 278.27 217.62
033-391-216-000 Condo 1 278.27 217.62
033-391-217-000 Condo 1 278.27 217.62
033-391-221-000 Condo 1 278.27 217.62
033-391-223-000 Condo 1 278.27 217.62
033-391-225-000 Condo 1 278.27 217.62
033-391-226-000 Condo 1 278.27 217.62
033-391-227-000 Condo 1 278.27 217.62
033-391-229-000 Condo 2 371.03 290.16
033-391-230-000 Condo 2 371.03 290.16
033-391-301-000 Condo 2 371.03 290.16
033-391-302-000 Condo 2 371.03 290.16
033-391-303-000 Condo 1 278.27 217.62
033-391-304-000 Condo 1 278.27 217.62
033-391-305-000 Condo 1 278.27 217.62
033-391-306-000 Condo 1 278.27 217.62
033-391-307-000 Condo 1 278.27 217.62
033-391-308-000 Condo 1 278.27 217.62
033-391-309-000 Condo 1 278.27 217.62
033-391-311-000 Condo 2 371.03 290.16
033-391-313-000 Condo 1 278.27 217.62
033-391-314-000 Condo 1 278.27 217.62
033-391-315-000 Condo 1 278.27 217.62
033-391-316-000 Condo 1 278.27 217.62
033-391-317-000 Condo 1 278.27 217.62
033-391-318-000 Condo 1 278.27 217.62
033-391-319-000 Condo 1 278.27 217.62
033-391-320-000 Condo 1 278.27 217.62
033-391-321-000 Condo 1 278.27 217.62
033-391-323-000 Condo 1 278.27 217.62
033-391-325-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 8 of 13 01/23/2025 01:45:18PM

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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-391-326-000 Condo 1 278.27 217.62
033-391-327-000 Condo 1 278.27 217.62
033-391-329-000 Condo 2 371.03 290.16
033-391-330-000 Condo 2 371.03 290.16
033-391-401-000 Condo 2 371.03 290.16
033-391-402-000 Condo 2 371.03 290.16
033-391-403-000 Condo 1 278.27 217.62
033-391-404-000 Condo 1 278.27 217.62
033-391-405-000 Condo 1 278.27 217.62
033-391-406-000 Condo 1 278.27 217.62
033-391-407-000 Condo 1 278.27 217.62
033-391-408-000 Condo 1 278.27 217.62
033-391-409-000 Condo 1 278.27 217.62
033-391-411-000 Condo 2 371.03 290.16
033-391-413-000 Condo 1 278.27 217.62
033-391-414-000 Condo 1 278.27 217.62
033-391-415-000 Condo 1 278.27 217.62
033-391-416-000 Condo 1 278.27 217.62
033-391-417-000 Condo 1 278.27 217.62
033-391-418-000 Condo 1 278.27 217.62
033-391-419-000 Condo 1 278.27 217.62
033-391-420-000 Condo 1 278.27 217.62
033-391-421-000 Condo 1 278.27 217.62
033-391-423-000 Condo 1 278.27 217.62
033-391-425-000 Condo 1 278.27 217.62
033-391-426-000 Condo 1 278.27 217.62
033-391-427-000 Condo 1 278.27 217.62
033-391-429-000 Condo 2 371.03 290.16
033-391-430-000 Condo 2 371.03 290.16
033-391-501-000 Condo 2 371.03 290.16
033-391-502-000 Condo 2 371.03 290.16
033-391-503-000 Condo 1 278.27 217.62
033-391-504-000 Condo 1 278.27 217.62
033-391-505-000 Condo 1 278.27 217.62
033-391-506-000 Condo 1 278.27 217.62
033-391-507-000 Condo 1 278.27 217.62
033-391-508-000 Condo 1 278.27 217.62
033-391-509-000 Condo 1 278.27 217.62
033-391-511-000 Condo 2 371.03 290.16
033-391-513-000 Condo 1 278.27 217.62
033-391-514-000 Condo 1 278.27 217.62
033-391-515-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 9 of 13 01/23/2025 01:45:18PM

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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-391-516-000 Condo 1 278.27 217.62
033-391-517-000 Condo 1 278.27 217.62
033-391-518-000 Condo 1 278.27 217.62
033-391-519-000 Condo 1 278.27 217.62
033-391-520-000 Condo 1 278.27 217.62
033-391-521-000 Condo 1 278.27 217.62
033-391-523-000 Condo 1 278.27 217.62
033-391-525-000 Condo 1 278.27 217.62
033-391-526-000 Condo 1 278.27 217.62
033-391-527-000 Condo 1 278.27 217.62
033-391-529-000 Condo 2 371.03 290.16
033-391-530-000 Condo 2 371.03 290.16
033-391-601-000 Condo 2 371.03 290.16
033-391-603-000 Condo 1 278.27 217.62
033-391-604-000 Condo 1 278.27 217.62
033-391-605-000 Condo 1 278.27 217.62
033-391-606-000 Condo 1 278.27 217.62
033-391-607-000 Condo 1 278.27 217.62
033-391-608-000 Condo 1 278.27 217.62
033-391-609-000 Condo 1 278.27 217.62
033-391-611-000 Condo 2 371.03 290.16
033-391-613-000 Condo 1 278.27 217.62
033-391-614-000 Condo 1 278.27 217.62
033-391-615-000 Condo 1 278.27 217.62
033-391-616-000 Condo 1 278.27 217.62
033-391-617-000 Condo 1 278.27 217.62
033-391-618-000 Condo 1 278.27 217.62
033-391-619-000 Condo 1 278.27 217.62
033-391-620-000 Condo 1 278.27 217.62
033-391-621-000 Condo 1 278.27 217.62
033-391-623-000 Condo 1 278.27 217.62
033-391-625-000 Condo 1 278.27 217.62
033-391-626-000 Condo 1 278.27 217.62
033-391-627-000 Condo 1 278.27 217.62
033-391-629-000 Condo 2 371.03 290.16
033-391-703-000 Condo 1 278.27 217.62
033-391-704-000 Condo 1 278.27 217.62
033-391-705-000 Condo 1 278.27 217.62
033-391-706-000 Condo 1 278.27 217.62
033-391-707-000 Condo 1 278.27 217.62
033-391-708-000 Condo 1 278.27 217.62
033-391-709-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 10 of 13 01/23/2025 01:45:18PM

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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-391-711-000 Condo 2 371.03 290.16
033-391-713-000 Condo 1 278.27 217.62
033-391-714-000 Condo 1 278.27 217.62
033-391-715-000 Condo 1 278.27 217.62
033-391-716-000 Condo 1 278.27 217.62
033-391-717-000 Condo 1 278.27 217.62
033-391-718-000 Condo 1 278.27 217.62
033-391-719-000 Condo 1 278.27 217.62
033-391-720-000 Condo 1 278.27 217.62
033-391-721-000 Condo 1 278.27 217.62
033-391-723-000 Condo 1 278.27 217.62
033-391-725-000 Condo 1 278.27 217.62
033-391-726-000 Condo 1 278.27 217.62
033-391-727-000 Condo 1 278.27 217.62
033-392-132-000 Condo 1 278.27 217.62
033-392-136-000 Condo 1 278.27 217.62
033-392-138-000 Condo 1 278.27 217.62
033-392-140-000 Condo 2 371.03 290.16
033-392-142-000 Condo 1 278.27 217.62
033-392-144-000 Condo 1 278.27 217.62
033-392-145-000 Condo 2 371.03 290.16
033-392-146-000 Condo 2 371.03 290.16
033-392-231-000 Condo 1 278.27 217.62
033-392-232-000 Condo 1 278.27 217.62
033-392-233-000 Condo 1 278.27 217.62
033-392-234-000 Condo 1 278.27 217.62
033-392-235-000 Condo 1 278.27 217.62
033-392-236-000 Condo 1 278.27 217.62
033-392-237-000 Condo 1 278.27 217.62
033-392-238-000 Condo 1 278.27 217.62
033-392-240-000 Condo 2 371.03 290.16
033-392-241-000 Condo 1 278.27 217.62
033-392-242-000 Condo 1 278.27 217.62
033-392-244-000 Condo 1 278.27 217.62
033-392-245-000 Condo 2 371.03 290.16
033-392-246-000 Condo 2 371.03 290.16
033-392-331-000 Condo 1 278.27 217.62
033-392-332-000 Condo 1 278.27 217.62
033-392-333-000 Condo 1 278.27 217.62
033-392-334-000 Condo 1 278.27 217.62
033-392-335-000 Condo 1 278.27 217.62
033-392-336-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 11 of 13 01/23/2025 01:45:18PM

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Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Property Land Use Classification FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-392-337-000 Condo 1 278.27 217.62
033-392-338-000 Condo 1 278.27 217.62
033-392-340-000 Condo 2 371.03 290.16
033-392-341-000 Condo 1 278.27 217.62
033-392-342-000 Condo 1 278.27 217.62
033-392-344-000 Condo 1 278.27 217.62
033-392-345-000 Condo 2 371.03 290.16
033-392-346-000 Condo 2 371.03 290.16
033-392-431-000 Condo 1 278.27 217.62
033-392-432-000 Condo 1 278.27 217.62
033-392-433-000 Condo 1 278.27 217.62
033-392-434-000 Condo 1 278.27 217.62
033-392-435-000 Condo 1 278.27 217.62
033-392-436-000 Condo 1 278.27 217.62
033-392-437-000 Condo 1 278.27 217.62
033-392-438-000 Condo 1 278.27 217.62
033-392-440-000 Condo 2 371.03 290.16
033-392-441-000 Condo 1 278.27 217.62
033-392-442-000 Condo 1 278.27 217.62
033-392-444-000 Condo 1 278.27 217.62
033-392-445-000 Condo 2 371.03 290.16
033-392-446-000 Condo 2 371.03 290.16
033-392-531-000 Condo 1 278.27 217.62
033-392-532-000 Condo 1 278.27 217.62
033-392-533-000 Condo 1 278.27 217.62
033-392-534-000 Condo 1 278.27 217.62
033-392-535-000 Condo 1 278.27 217.62
033-392-536-000 Condo 1 278.27 217.62
033-392-537-000 Condo 1 278.27 217.62
033-392-538-000 Condo 1 278.27 217.62
033-392-540-000 Condo 2 371.03 290.16
033-392-541-000 Condo 1 278.27 217.62
033-392-542-000 Condo 1 278.27 217.62
033-392-544-000 Condo 1 278.27 217.62
033-392-545-000 Condo 2 371.03 290.16
033-392-546-000 Condo 2 371.03 290.16
033-392-631-000 Condo 1 278.27 217.62
033-392-632-000 Condo 1 278.27 217.62
033-392-633-000 Condo 1 278.27 217.62
033-392-634-000 Condo 1 278.27 217.62
033-392-635-000 Condo 1 278.27 217.62
033-392-636-000 Condo 1 278.27 217.62
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 12 of 13 01/23/2025 01:45:18PM

Page 252 of 334 ends

Page 253 of 334 ends

Town of Mammoth Lakes
Fiscal Year 2025/26 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).

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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.

Page 255 of 334 ends

“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.

Page 256 of 334 ends

“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

Page 257 of 334 ends

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.

Page 258 of 334 ends

RESOLUTION NO. 25-

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 FOR FISCAL YEAR 2025/26 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, 2025 and ending June 30, 2026, 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 landowners, 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.

Page 259 of 334 ends

Resolution No. 25-

Page 2 ends

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, 2025 and ending June 30, 2026 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, 2025 and ending June 30, 2026, resulting in $155,852 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.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $155,852 for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

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

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Resolution No. 25-

Page 3 ends

PASSED, APPROVED, AND ADOPTED this 16
th day of April, 2025.

CHRIS BUBSER, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

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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: April 16, 2025
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend 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 2025/26.

BACKGROUND:

On March 19, 2025, 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 2025/26 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 2024/25 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 $6,000.00 be assessed in Fiscal Year 2025/26. The maximum allowable assessment for 2025/26 is $39,361.78 and the assessment being recommended is $6,000.00 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 $6,000.00 for the 2025/26 fiscal year.

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nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2025/26 Engineer’s Report For:

Benefit Assessment District No. 2014-1
(Mammoth View)
February 2025

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26; 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.

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $6,000.00
Less: Town General Benefit Contribution 0.00
Less: Additional Contribution 0.00
Plus: Contribution from District Funds 0.00
Balance to Assessment $6,000.00

Total Special Benefit Points 326.41
Fiscal Year 2025/26 Maximum Assessment Rate Per Special Benefit Point $120.59

Fiscal Year 2025/26 Actual Assessment Rate Per Special Benefit Point $18.38

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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 2025/26 estimated cost budget for maintaining, servicing, and administering the District improvements is shown in the following table:

Description
Proposed
Fiscal Year
2025/26 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 $6,000.00
Subtotal Administration Costs $6,000.00
Total District Budget $6,000.00
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 2025/26 District Assessment $6,000.00

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 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:

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 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

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 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.

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 14 Land Use Type
Parcel
Factor Per
Residential High-Density (MF) – Visitor 1.00 Unit
Resort Hotel – Visitor 1.00 Room
Retail/Commercial 5.20 1,000 Square Feet
The average building square footage for the Residential High-Density (MF) – Visitor units is approximately 1,000 square feet. Therefore, there were no additional adjustments needed for the Retail/Commercial land use type obtain a proportional relationship Residential High-Density (MF) – Visitor land use type.

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

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

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

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

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

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

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 15

5. METHOD OF ASSESSMENT

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

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

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 16 counties. The BLS split this index into two areas; one that represents Los Angeles and Orange counties (Los Angeles-Long Beach-Anaheim) and another that represents Riverside and San Bernardino counties (Riverside-San Bernardino-Ontario). The Town chose to use the Annual Los Angeles-Long Beach-Anaheim CPI for the calendar year for future calculations.

The annual calendar year percentage change in the CPI applicable to the Fiscal Year 2025/26 assessment is

3.29%. Therefore, the cost-of-living inflator for Fiscal Year 2025/26 is 2.00%.

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

5.3.1 MAXIMUM ASSESSMENT RATE PER SPECIAL BENEFIT POINT The initial maximum assessment rate per special benefit point for the District was established in the Fiscal Year 2014/15 with the maximum assessment of $99.15 per Special Benefit Point. After applying the annual cost of living inflator, the maximum assessment rate per special benefit point for Fiscal Year 2025/26 is $120.59.

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

Fiscal Year
Maximum
Assessment Rate
2015/16 $100.48
2016/17 101.39
2017/18 103.31
2018/19 105.37
2019/20 107.48
2020/21 109.63
2021/22 111.41
2022/23 113.64
2023/24 115.91
2024/25 118.23
2025/26 120.59

5.3.2 ACTUAL ASSESSMENT RATE PER SPECIAL BENEFIT POINT
The actual assessment rate per special benefit point is calculated by dividing the total actual cost estimate to be levied in Fiscal Year 2025/26 by the total special benefit points assigned to the parcels in the District.

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

Total Actual Cost Estimate to be levied / Total Special Benefit Points = Actual Assessment Rate per Special Benefit Point
$6,000.00 / 326.41 = $18.38

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 17

6. APPENDICES
Assessment Diagram A
Assessment Roll B

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 18

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

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Town of Mammoth Lakes
Fiscal Year 2025/26 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 19

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

Property Land
Use Type
Total
Special Benefit
Points
FY 2025/26
Maximum Allowable
Assessment Rate (1)
Total FY 2025/26
Maximum
Assessment
Viewpoint Condominiums 106.40 $120.59 $12,830.78
Summit Properties 90.00 120.59 10,853.10
Basecamp Properties 130.01 120.59 15,677.91
Common Area 0.00 120.59 0.00
Total (2) 326.41 $39,361.79
(1) Per Special Benefit Point
(2) Totals may be slightly off due to rounding.

Property Land
Use Type
Total
Special Benefit
Points
FY 2025/26
Actual
Assessment Rate (1)
Total
FY 2025/26 Actual
Assessment
Viewpoint Condominiums 106.40 $18.38 $1,955.63
Summit Properties 90.00 18.38 1,654.20
Basecamp Properties 130.01 18.38 2,389.58
Common Area 0.00 18.38 0.00
Total (2) 326.41 $5,999.41
(1) Per Special Benefit Point
(2) Totals may be slightly off due to rounding.

A listing of assessor’s parcels assessed within the District for Fiscal Year 2025/26, 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.

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Town of Mammoth Lakes
BAD No. 2014-1 (Mammoth View)
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Benefit Points FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-082-006-000 10.5000 $1,266.19 $193.00
033-082-007-000 65.7564 7,929.56 1,208.70
033-082-008-000 56.0064 6,753.81 1,029.48
033-082-010-000 4.5000 542.65 82.70
033-082-011-000 36.0000 4,341.24 661.74
033-082-012-000 47.2500 5,697.87 868.52
033-083-101-000 1.9000 229.12 34.92
033-083-102-000 1.9000 229.12 34.92
033-083-103-000 1.9000 229.12 34.92
033-083-104-000 1.9000 229.12 34.92
033-083-105-000 1.9000 229.12 34.92
033-083-106-000 1.9000 229.12 34.92
033-083-107-000 1.9000 229.12 34.92
033-083-108-000 1.9000 229.12 34.92
033-083-109-000 1.9000 229.12 34.92
033-083-110-000 1.9000 229.12 34.92
033-083-111-000 1.9000 229.12 34.92
033-083-112-000 1.9000 229.12 34.92
033-083-113-000 1.9000 229.12 34.92
033-083-114-000 1.9000 229.12 34.92
033-083-115-000 1.9000 229.12 34.92
033-083-116-000 1.9000 229.12 34.92
033-083-117-000 1.9000 229.12 34.92
033-083-118-000 1.9000 229.12 34.92
033-083-119-000 1.9000 229.12 34.92
033-083-120-000 1.9000 229.12 34.92
033-083-121-000 1.9000 229.12 34.92
033-083-122-000 1.9000 229.12 34.92
033-083-123-000 1.9000 229.12 34.92
033-083-124-000 1.9000 229.12 34.92
033-083-125-000 1.9000 229.12 34.92
033-083-126-000 1.9000 229.12 34.92
033-083-127-000 1.9000 229.12 34.92
033-083-128-000 1.9000 229.12 34.92
033-083-129-000 1.9000 229.12 34.92
033-083-130-000 1.9000 229.12 34.92
033-083-131-000 1.9000 229.12 34.92
033-083-132-000 1.9000 229.12 34.92
033-083-133-000 1.9000 229.12 34.92
033-083-134-000 1.9000 229.12 34.92
033-083-135-000 1.9000 229.12 34.92
033-083-136-000 1.9000 229.12 34.92
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 2 01/22/2025 05:27:20PM

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Town of Mammoth Lakes
BAD No. 2014-1 (Mammoth View)
Final Billing Detail Report for Fiscal Year 2025/26
Assessor's Parcel Number Benefit Points FY 2025/26 Max. Assessment FY 2025/26 Actual Assessment 033-083-137-000 1.9000 229.12 34.92
033-083-138-000 1.9000 229.12 34.92
033-083-139-000 1.9000 229.12 34.92
033-083-140-000 1.9000 229.12 34.92
033-083-141-000 1.9000 229.12 34.92
033-083-142-000 1.9000 229.12 34.92
033-083-143-000 1.9000 229.12 34.92
033-083-144-000 1.9000 229.12 34.92
033-083-145-000 1.9000 229.12 34.92
033-083-146-000 1.9000 229.12 34.92
033-083-147-000 1.9000 229.12 34.92
033-083-148-000 1.9000 229.12 34.92
033-083-149-000 1.9000 229.12 34.92
033-083-150-000 1.9000 229.12 34.92
033-083-151-000 1.9000 229.12 34.92
033-083-152-000 1.9000 229.12 34.92
033-083-153-000 1.9000 229.12 34.92
033-083-154-000 1.9000 229.12 34.92
033-083-155-000 1.9000 229.12 34.92
033-083-156-000 1.9000 229.12 34.92
62 Accounts 326.4128 $39,362.04 $5,999.66
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 2 01/22/2025 05:27:20PM

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RESOLUTION NO. 25-

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) FOR FISCAL YEAR 2025/26 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, 2025 and ending June 30, 2026, 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 landowners, 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.

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Resolution No. 25-

Page 2 ends

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, 2025 and ending June 30, 2026 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, 2025 and ending June 30, 2026, a $6,000 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.

6. The adoption of this resolution constitutes the Maintenance District levy in the amount of $6,000 for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

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

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Resolution No. 25-

Page 3 ends

PASSED, APPROVED, AND ADOPTED this 16
th day of April, 2025.

CHRIS BUBSER, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

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Mammoth Lakes Town Council
Agenda Action Sheet
Title: Appointment to the Planning and Economic Development Commission Council Meeting Date: April 16, 2025
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Appoint one applicant to serve as a member of the Planning and Economic Development Commission, with the term expiring on July 31, 2026.

Summary: Currently there is a vacancy in an unexpired term on the Planning and Economic Development Commission due to the resignation of Greg Eckert. The term of appointment expires on July 31, 2026. The vacancy wase noticed and published in the local newspaper and posted.

The Town Clerk received applications from two citizens. The applicants are Steve Shatkin and Billy Deaver. The applicants will be interviewed on April 16 th
. The applications are attached.

The Town’s Municipal Code states that all appointments to commissions and committees shall be made by the Town Council. It does not state the manner in which this is to be accomplished.

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Town of Mammoth Lakes
P.O. Box 1609
Mammoth Lakes, CA, 93546
Ph: (760) 965-3600 extension 3602
Fax: (760) 934-7493

APPLICATION FOR PUBLIC SERVICE APPOINTMENT
INSTRUCTIONS:

A separate application is required for each appointive position for which you apply. Applications should be filled out completely so that the Town Council may fully evaluate your qualifications.

Once submitted, this application is a public document and is open for inspection and copying.

Return your completed application to: Town Clerk
Town of Mammoth Lakes
Post Office Box 1609
Mammoth Lakes, CA 93546

APPLICANT INFORMATION

NAME OF COMMISSION/COMMITTEE/BOARD DATE

NAME EMAIL ADDRESS

FIRST LAST

RESIDENCE ADDRESS HOME PHONE

MAILING ADDRESS CELL PHONE

CITY STATE ZIP HOW LONG HAVE YOU LIVED
IN MAMMOTH LAKES?

BUSINESS ADDRESS BUSINESS POSITION

CITY STATE ZIP BUSINESS PHONE

CIVIC EXPERIENCE
LIST CURRENT AND/OR PRIOR CIVIC EXPERIENCE (Include professional, charitable, and community organizations.)
NAME OF ORGANIZATION DATES SERVED OFFICE HELD (if any)
Please see attachement

START END
Planning Commission Feb 15,2025 Steve Shatkin [email protected] m
1125 Pyramid Peak Road P.O. 3322 661 5103679 Mammoth Lakes CA 93546 436 Old Mammoth Road. #1 Founder/Owner Mammoth Lakes CA 93546 NA5 years

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REFERENCES
INCLUDE NAMES OF AT LEAST TWO (2) RESIDENTS OF MAMMOTH LAKES

NAME PHONE

OTHER RELEVANT EXPERIENCE/EXPERTISE

WHAT IS YOUR UNDERSTANDING OF THE ROLE/RESPONSIBILITY OF THE COMMISSION/ COMMITTEE/BOARD YOU SELECTED?
HAVE YOU EVER ATTENDED A MEETING OF THIS COMMISSION/COMMITTEE/BOARD? IF SO, HOW MANY?

ARE YOU INVOLVED IN ANY ORGANIZATIONS OR DO YOU HAVE ANY BUSINESS

INTERESTS THAT MAY RESULT IN A CONFLICT OF INTEREST IF YOU ARE APPOINTED TO THIS COMMISSION/COMMITTEE/BOARD?

WHAT ACTIVITIES OF THIS COMMISSION/COMMITTEE/BOARD ARE MOST INTERESTING TO YOU?
Please see attached reference page below.

Please see attached bio below. Please see attachement below. Please see attachement below. Please see attachement below. Please see attachement below.

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WHAT ACTIVITIES OF THIS COMMISSION/COMMITTEE/BOARD ARE LEAST INTERESTING TO YOU?

WHAT PROGRAMS/PROJECTS RELATED TO THE COMMISSION/COMMITTEE/BOARD THAT YOU HAVE SELECTED WOULD YOU LIKE TO SEE IMPROVED OR IMPLEMENTED?

HOW WOULD YOU APPROACH THE IMPROVEMENT OR IMPLEMENTATION OF THE PROGRAMS/PROJECTS LISTED ABOVE?
WOULD YOU BE AVAILABLE FOR MEETINGS IN THE:
_______ DAYTIME ________ EVENING ________ BOTH
Appointees will be required to take an Oath of Office and are subject to filing a Statement of Economic Interest pursuant to the Political Reform Act of the State of California. _____________________________________________________________ __________________

SIGNATURE DATE
Please see attachement below. Please see attachement below.

Please see attachement below.
x
Feb. 18, 2024

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Biography 2025
Steven M. Shatkin is a graduate of the University of California, Riverside, holding a Bachelor of Science degree in Psychobiology and Neuroscience.

Following his undergraduate studies, he served as a chemist and lab supervisor for the organic testing department at E.S. Babcock & Sons before becoming a senior research chemist and engineer for CPI, Inc., where he was awarded two patents in environmental chemistry.

Mr. Shatkin has a distinguished record of community service. He served as President of the Riverside Junior Chamber of Commerce from 1990 to 1994 and was appointed as an ambassador to Sendai, Japan, in 1991 as part of the Junior Chamber Sister City program. Additionally, he chaired the Environmental Beautification Committee for the Riverside Chamber of Commerce and was an active member of the UCR Citizens University Committee. A dedicated advocate for higher education, he is a Life Member of the UCR Alumni Association and collaborates closely with the UCR Guardian Scholars Foster Youth Program.

Mr. Shatkin’s community involvement extends to the Eastern Sierra, where he serves as an Advisory Council Board Member for Disabled Sports Eastern Sierra and previously served on the Mono Arts Council Board and the Mono County Grand Jury. He was also recently inducted into the Rotary Club of Mammoth Lakes, where he can continue serving his community.

From 1994 to 2023, Mr. Shatkin owned Tortoise Industries, Inc., a design and manufacturing firm where he served as President and Creative Director. His expertise in design led him to guest lecture at the ArtCenter College of Design, where he inspired future designers and engineers. He also founded and curated The Mark at Tortoise, a fine art gallery dedicated to promoting emerging artists and providing them with exhibition opportunities.

Following his time at Tortoise Industries, Mr. Shatkin continued to pursue his passion for fabrication and founded The Mark Design Build, a scaled-down version of his previous design firm, dedicated to creating and building bespoke projects for highly discerning clientele.

In 2017, Mr. Shatkin and his wife, Tracie, founded Mammoth Coffee Roasting Co., blending his scientific expertise with culinary creativity to develop high-quality roasted coffee and gourmet donuts, even at high altitudes. The venture's success led to the creation of a thriving franchise model with locations throughout Southern California. The Shatkins plan to use proceeds from this franchise to fund a community center for young adults in Mammoth Lakes.

Expanding their entrepreneurial portfolio, the Shatkins opened Ursa, a fine dining restaurant in Mammoth Lakes, where Mr. Shatkin serves as Executive Chef, crafting innovative, shareable plates with a focus on elevated yet simple ingredients.

The couple are proud parents to four children and two beloved dogs. Mr. Shatkin is an accomplished pilot, violinist, marathoner, coffee roaster, and chef. In his leisure time, he enjoys

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skiing, hiking, camping, and kayaking, embracing his love for the outdoors and his commitment to community enrichment.

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February 18, 2025
Planning Commission Application
References, Responses to question on application, Civic Experience.

REFERENCES:

Dawn Vereuck – (760) 937-1250
Betsy Truax – (520) 834-4940
Kathy Copeland – (760) 914-1275

WHAT IS YOUR UNDERSTANDING OF THE ROLE/RESPONSIBILITY OF THE COMMISSION/ COMMITTEE/BOARD YOU SELECTED?
This is straight forward as the commission’s directives are clearly defined on the website:

The Planning and Economic Development Commission (PEDC) in Mammoth Lakes serves as an advisory body to the Town Council on all planning and development policy issues. It is responsible for the preparation, maintenance, and implementation of the town's General Plan, ensuring that development aligns with the community's vision and goals. The Commission also functions as the decision-making body for various land-use proposals, including use permits, variances, and subdivisions. Additionally, the PEDC has a standing Design Committee that advises on design review and signage applications, ensuring that new developments and modifications enhance the town's aesthetic and functional qualities.

HAVE YOU EVER ATTENDED A MEETING OF THIS COMMISSION/COMMITTEE/BOARD? IF SO, HOW MANY?
I have not.

ARE YOU INVOLVED IN ANY ORGANIZATIONS OR DO YOU HAVE ANY BUSINESS

INTERESTS THAT MAY RESULT IN A CONFLICT OF INTEREST IF YOU ARE APPOINTED TO THIS COMMISSION/COMMITTEE/BOARD?
I am not involved with any organizations or have any businesses that would be a conflict of interest if I were appointed to the commission.

WHAT ACTIVITIES OF THIS COMMISSION/COMMITTEE/BOARD ARE MOST INTERESTING TO YOU?
I am particularly drawn to the work of the PEDC Design Committee. With my 30 years of experience in design manufacturing and extensive knowledge in design and manufacturing applications, I am eager to contribute to the review and guidance of design projects within our community. Ensuring that new developments are both aesthetically pleasing and functionally sound is a passion of mine. I am also interested in the Commission's role in shaping and implementing the General Plan, as it offers an opportunity to influence the long-term growth and development of Mammoth Lakes.

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WHAT ACTIVITIES OF THIS COMMISSION/COMMITTEE/BOARD ARE LEAST INTERESTING TO YOU?
While I understand the importance of all aspects of the Commission's work, I find the routine administrative tasks, such as procedural formalities and extensive documentation, to be less engaging. However, I recognize that these activities are essential for the Commission's effective operation and am committed to performing them diligently if required.

WHAT PROGRAMS/PROJECTS RELATED TO THE COMMISSION/COMMITTEE/BOARD THAT YOU HAVE SELECTED WOULD YOU LIKE TO SEE IMPROVED OR IMPLEMENTED? I would like to see an enhancement in the community engagement process during the design review phase. Encouraging more public input can lead to designs that better reflect the community's desires and needs. Additionally, implementing sustainability guidelines for new developments can ensure that our growth aligns with environmental best practices.

HOW WOULD YOU APPROACH THE IMPROVEMENT OR IMPLEMENTATION OF THE PROGRAMS/PROJECTS LISTED ABOVE?
To improve community engagement, I would propose organizing regular workshops and open forums where residents can review and provide feedback on proposed designs.

Utilizing online platforms can also make it more convenient for community members to participate. Regarding sustainability guidelines, I would advocate for the development of a comprehensive set of standards that promote energy efficiency, use of sustainable materials, and environmentally friendly construction practices. Collaborating with environmental experts and benchmarking against other communities with successful sustainability programs would be key steps in this process.

CIVIC, VOLUNTEER EXPERIENCE
Riverside Jaycees, President 1989-1991
Environmental Commission, Riverside Chamber of Commerce, 1989-1992 Governmental Akairs Committee, Riverside Chamber of Commerce, 1989-1992 Ambassador to Sendai, Japan, City of Riverside, 1991
Incredibly Outstanding Parents (with teens in recovery), Co-Founder, President, 2010-2015 UC Riverside Alumni Association, Life Member, Speaker, Student Mentor.

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UC Riverside Guardian Scholars for Foster Youth, Advisory Board, Donor, Mentor 2017- Present
Circle of Hope, Santa Clarita, 2017-2022, Member
Michael Hoeklin Foundation for Childhood Cancer, 2017-2023, Member Disabled Sports Eastern Sierra, Advisory Board Member, 2017- Present Mammoth Lakes Chamber of Commerce, 2017- Present, Member Mammoth Lakes Restaurant Association, 2017-Present, Member Mono Arts Council, Board Member, 2022-2024
Grand Jury, Mono County, 2022-2024
Rotary, Mammoth Lakes Chapter, 2025, Recently Inducted.

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Town of Mammoth Lakes
P.O. Box 1609
Mammoth Lakes, CA, 93546
Ph: (760) 965-3600 extension 3602
Fax: (760) 934-7493

APPLICATION FOR PUBLIC SERVICE APPOINTMENT
INSTRUCTIONS:

A separate application is required for each appointive position for which you apply. Applications should be filled out completely so that the Town Council may fully evaluate your qualifications.

Once submitted, this application is a public document and is open for inspection and copying.

Return your completed application to: Town Clerk
Town of Mammoth Lakes
Post Office Box 1609
Mammoth Lakes, CA 93546

APPLICANT INFORMATION

NAME OF COMMISSION/COMMITTEE/BOARD DATE

NAME EMAIL ADDRESS

FIRST LAST

RESIDENCE ADDRESS HOME PHONE

MAILING ADDRESS CELL PHONE

CITY STATE ZIP HOW LONG HAVE YOU LIVED
IN MAMMOTH LAKES?

BUSINESS ADDRESS BUSINESS POSITION

CITY STATE ZIP BUSINESS PHONE

CIVIC EXPERIENCE
LIST CURRENT AND/OR PRIOR CIVIC EXPERIENCE (Include professional, charitable, and community organizations.)
NAME OF ORGANIZATION DATES SERVED OFFICE HELD (if any)

START END
Planning, Economic and Development Commission 2/17/2025 Billy Deaver
[email protected]
5 Monterey Pines Road po box 778 6198860035 Mammoth Lakes CA 93546 3343 Main Street Suite E. Small Business Owner Mammoth Lakes CA 93546 11

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REFERENCES
INCLUDE NAMES OF AT LEAST TWO (2) RESIDENTS OF MAMMOTH LAKES

NAME PHONE

OTHER RELEVANT EXPERIENCE/EXPERTISE

WHAT IS YOUR UNDERSTANDING OF THE ROLE/RESPONSIBILITY OF THE COMMISSION/ COMMITTEE/BOARD YOU SELECTED?
HAVE YOU EVER ATTENDED A MEETING OF THIS COMMISSION/COMMITTEE/BOARD? IF SO, HOW MANY?

ARE YOU INVOLVED IN ANY ORGANIZATIONS OR DO YOU HAVE ANY BUSINESS

INTERESTS THAT MAY RESULT IN A CONFLICT OF INTEREST IF YOU ARE APPOINTED TO THIS COMMISSION/COMMITTEE/BOARD?

WHAT ACTIVITIES OF THIS COMMISSION/COMMITTEE/BOARD ARE MOST INTERESTING TO YOU?
Grady Dutton 619-992-8302
Stuart Need 760-709-6756
Througout 30+ years in my hospitality career spanning coast to cost across the country, I have been on projects from scratch development to renovations in sectors to include golf course, ski resorts, hotels, resorts and restaurants. I grew up spending summers, going to college and living in resort towns for a majority of my adult life so I understanding the higs, lows and intricacies of resorts towns.

Objectively make decisions on future and past uncompleted projects that require change, without emotion, bias or ingorance. If there are topics that I am not fimilar with it would be my responsibility to do my reasearch and gather communitity incite to be able to make a proper decision.

Yes, 3. We own and operate Black Velvet Coffee, The Shed and we are partners in Mammoth Pizza Co. & Slice Bar
Being responsible in the shaping of our town for the future in a manner that promotes growth, innovation, and entrepreneurship that allows for a thriving local ecomony in an enviroment where professionals and families can have a fufling life here in the eastern sierra.

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WHAT ACTIVITIES OF THIS COMMISSION/COMMITTEE/BOARD ARE LEAST INTERESTING TO YOU?

WHAT PROGRAMS/PROJECTS RELATED TO THE COMMISSION/COMMITTEE/BOARD THAT YOU HAVE SELECTED WOULD YOU LIKE TO SEE IMPROVED OR IMPLEMENTED?

SIGNATURE DATE
At current, none that I am aware of. More education/conversations with our communitity so that they are aware of decisions that are made by the commission and why. There will always be opposition to any decision, but if the decision is made with knowledge and the town of mammoth in mind first, then it is the right way forward. If it is not, then it is the responsibility of the commission to stand up and explain without emotion and figure the path forward.

I am interested in having mature-direct conversations with members of our communitity and constituents to educate both sides of our decision. Knowing that sometimes the conversation can be tough, I believe it is important to talk through the details.

X
Billy Deaver 2-17-2025

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1 TOWN COUNCIL STAFF REPORT
Title: Approve MACC Joint Development and Use Agreement with KCCD Meeting Date: April 16, 2025
Prepared by: Robert Paterson, Town Manager
Haislip Hayes, PE Public Works Director
Andrew Morris, Town Attorney
RECOMMENDATION:

Authorize the Town Manager to finalize and execute a Joint Development and Use Agreement with Kern Community College District for the MACC.

BACKGROUND:

In August 2024, the Town Council approved the 5-year Capital Improvement Plan (CIP), which included design and construction of the McCoy Arts and Cultural Center (MACC).

The MACC project is the result of a partnership between the Mammoth Lakes Foundation, Town of Mammoth Lakes, Cerro Coso/Kern Community College District (KCCD), and private donors, and is intended to be a year-round venue for performing arts events, including live theater, musical performances, film, lectures, conferences, and community activities. The MACC is proposed to be constructed as an addition to the Edison Theater located at 100 College Parkway, on property currently owned by the Mammoth Lakes Foundation (MLF). The Town has generally come to terms with MLF to purchase the overall 8-acre parcel including the existing theater building, and to take over final design and construction and eventually operation of the MACC. This transition from a privately operated theater to a municipal building has been years in the making. To facilitate this transition, the Town will need to assume agreements made between the MLF and other partners including KCCD.

ANALYSIS:

The original agreement between MLF and KCCD centered around the KCCD commitment to provide $7.5M in Measure C bond funds to the project. These bond funds were approved in 2000 to provide funding to improve facilities within the Town. KCCD agreed to transfer the funding to the Town in order to meet its commitment to the facility. The Town in turn is working to update the existing agreement between MLF and KCCD to better represent the relationship between the KCCD and the Town. The foundational agreement between MLF and KCCD lays out terms that are generally transferable and acceptable to the Town.

The key points of the agreement are as follows:
 The agreement will have a 99-year term
 The Town will construct a 250 seat 7500sf theater
 The Town will pay for the design and development with its own funds. KCCD funds are only for construction

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2  KCCD will review construction contractor pay applications  KCCD will provide $7.5 million in Measure C funds
 The Town will pay all future operating and maintenance costs  The Town will own the facility
 The Town will be responsible for scheduling and programing the facility  KCCD will be provided free, and priority use where practical. KCCD will request use of the facility at least 60 days prior to use but will not have bumping rights over previously scheduled events. KCCD will execute facility use agreement or similar in accordance with the future programing of the facility.  KCCD is not permitted to host any classes or educational uses in the facility  Eastern Sierra Community College (ESCC) will be prominently displayed in the facility as a donor. A portion of the theater will be named in such a way to include ESCC
 The Town and KCCD will develop a separate agreement for use and management of the college parking lot that will support the MACC
In addition to these deal points the agreement will include language related to insurance and indemnification, alterations and repairs, termination, dispute resolution, amendments, assignments, severability and other appropriate legal clauses. KCCD expects to review and approve the draft agreement at its regular meeting in May. At the same meeting KCCD will finalize its bond sales and approve the transfer of funds to the Town of Mammoth Lakes. This agreement represents a decades-long commitment to the community and this facility.

Finalizing and executing this agreement is one step in a long and complicated process to secure the funding and land to complete the MACC. Recently, the Town, its architects and KCCD finalized an understanding with DSA. This confirmation provides the Town with the needed certainty to move forward with the project as designed. In May staff will present the final purchase and sale agreement for consideration, design review at PEDC, bid the project, and hopefully close on the sale. Staff will present a timeline of events and milestones to bring this project to the construction phase.

FINANCIAL CONSIDERATIONS:

The current cost of the project is estimated to be $16.8M. This agreement is necessary for the Town to secure the $7.5M in Measure C bond funding. The agreement sets the terms for KCCD’s contribution of funding. Without the contribution from KCCD the project would not be feasible.

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1 JOINT DEVELOPMENT AND USE AGREEMENT

FOR MCCOY ARTS AND CULTURAL CENTER
This JOINT DEVELOPMENT AND USE AGREEMENT ("Agreement") is entered into this ______ day of __________________, 2025 ("Effective Date"), between the TOWN OF MAMMOTH LAKES, a California municipal corporation whose mailing address is P.O. Box 1609, Mammoth Lakes, California 93546 (“Town”), and the KERN COMMUNITY COLLEGE DISTRICT, a political subdivision of the State of California, with its principal place of business located at 2100 Chester Avenue, Bakersfield, CA 93301 (“District”) on behalf of its Cerro Coso Community College (“CCCC”), which includes the Eastern Sierra College Center, located at 101 College Parkway, Mammoth Lakes, CA 93546 (“Mammoth Campus”) Town and District shall sometimes be referred to herein individually as a “Party” and collectively as the “Parties.”

R E C I T A L S
This Agreement is based upon the following facts and understandings of the Parties:

A. In November 2000, voters of the District approved a ballot measure known as “Measure C” to authorize the sale of bonds by District to generate funds to expand, improve and renovate facilities in Mammoth Lakes.

B. District has previously entered into a “Joint Development and Use of Facilities Agreement” dated November 30, 2018 (“MLF Agreement”) with the Mammoth Lakes Foundation, a nonprofit corporation based in Mammoth Lakes (“MLF”).

C. The MLF Agreement contemplated that MLF would construct an “events center facility” on real property owned by MLF located at 100 College Parkway, in Mammoth Lakes, California, consisting of APN 035-010-049-000 ("Property").

D. The MLF Agreement further contemplated that District would contribute $7,500,000 in funds from Measure C to the construction of the events center facility, and would obtain certain rights in return. The MLF Agreement contained further provisions setting forth the rights and obligations of District and MLF, respectively.

E. MLF has concluded that the Mammoth Lakes community is best served by MLF conveying the Property to Town and Town constructing a facility to be known as the McCoy Arts and Cultural Center (“MACC”). A draft site plan for the MACC is attached as Exhibit A.

F. Town and MLF intend to enter into an agreement for the conveyance of the Property to Town, and construction of the MACC by Town, and the provision of certain funds to Town by MLF for the MACC project.

G. Town and District have concluded that their shared goal of ensuring the construction and operation of the MACC can best be accomplished by construction of the MACC

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2 by Town, pursuant to Town’s agreement with MLF. Accordingly, Town and District wish to enter into this Agreement to supersede and replace the MLF Agreement.

H. The purpose of this Agreement is to specify the Parties’ rights and obligations with respect to the funding, construction, and use of the MACC.

A G R E E M E N T
NOW, THEREFORE, in consideration of the recitals and the mutual covenants contained herein, and for other good and valuable consideration, the receipt and sufficiency of which the Parties acknowledge, District and Town agree as follows:

1. Term. This Agreement shall be in effect for a period of 99 years from the date of its execution by the Parties, subject to earlier termination as provided herein.

2. Construction of the MACC.

A. The MACC shall be designed by a licensed architect retained by Town and acceptable to District. The MACC shall be designed and constructed to meet all applicable building codes. The MACC shall consist of a 250-seat theater, approximately 7,500 square feet in size. Town shall pay for design and development of the MACC with funds derived from any source other than District’s contribution as set forth herein.

B. Town intends to commence construction of the MACC in 2025.

C. District shall have the right to review all payment requests from the prime contractor constructing the MACC.

3. Title to MACC. Town shall retain title to the Property (following its acquisition from MLF) and to the MACC, subject to the District’s right to use the MACC as set forth herein.

4. Disbursement of Funds by District. District shall provide to Town $7,500,000 in Measure C funds to support construction of the MACC (“District Contribution”). Town may request disbursement of the District Contribution at any time following the execution of this Agreement. Town’s request shall include evidence of Town’s right to acquire the Property upon completion of the MACC, and District acknowledges that Town will not own the Property prior to completion of the MACC. District shall promptly disburse the District Contribution following Town’s request. District acknowledges that Town will request disbursement of the District Contribution prior to awarding the contract for construction of the MACC, and that Town cannot award the contract prior to having received the District Contribution.

5. Operating Costs and Maintenance of the MACC. Town shall be solely responsible for all costs and expenses relating to operation of the MACC, including without limitation water, electricity, gas, sewage, plumbing, heating, building repairs, waste remove, Internet connections, snow removal, security, janitorial, parking lot repair and maintenance, and landscaping

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3 maintenance. Town shall maintain the MACC in compliance with all public health, safety, and building laws and regulations, and shall repair any damage as soon as is practicable.

6. Operation and Use of the MACC.

A. Town shall be responsible for the day-to-day operations of the MACC and scheduling its use.

B. Town shall provide District with use of the MACC free of charge, as set forth herein.

Provided that District has requested use of the MACC not less than 60 days in advance and no other events or uses are already scheduled for the requested date(s), Town shall reserve the MACC for District’s use and allow District to use the MACC. District shall execute Town’s standard facility use agreement in connection with each use of the MACC by District. District shall not use the MACC to host classes or for other educational uses.

C. District and Town shall endeavor to develop and enter into a separate agreement for use and management of the Mammoth Campus parking lot for events occurring at the MACC, whether or not such events are affiliated with District.

7. Insurance and Indemnity.

A. Each Party shall defend, hold harmless and indemnify the other Party (and its officers, employees, trustees, agents, successors and assigns) against all claims, suits, expenses (including reasonable attorneys’ fees), losses, penalties, fines, costs and liability whether in contract, tort or strict liability (including without limitation personal injury, death, and property damage) arising out of or made necessary by the indemnifying party’s performance of this Agreement or breach of its terms.

B. Except as set forth below, each Party shall obtain, pay for and maintain in effect during the term of this Agreement the following policies of insurance issued by an insurance company rated not less than A-, VI in Best’s Insurance Rating Guide and admitted to transact insurance business in California: (1) commercial general liability insurance (including contractual, products and completed operations coverages, bodily injury and property damage liability insurance) with single combined limits of not less than $1,000,000 per occurrence; (2) commercial automobile liability insurance for “any auto” with combined single limits of liability of not less than $1,000,000 per occurrence; and (3) workers’ compensation insurance as required under California law.

Each Party’s policies shall contain endorsements naming the other Party as an additional insured with respect to this Agreement, and (if such endorsement is available) provide that written notice shall be given to the other Party at least 30 days prior to cancellation or material change in the form of the policy or reduction in coverage. Each Party shall furnish the other Party with a certificate of insurance containing the endorsements required under this paragraph, and each Party shall have the right to inspect the other Party’s original insurance policies upon request. Upon notification of receipt of a notice of cancellation, change or reduction in coverage, the

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4 Party giving notice shall immediately file with the other Party a certified copy of the required new or renewal policy and certificates for such policy.

C. Nothing in this section concerning minimum insurance requirements shall reduce a Party’s liabilities or obligations pursuant to the indemnification provisions of this Agreement.

D. Town shall require any contractor engaged to construct or modify the MACC to furnish District with a separate certificate of insurance and endorsements showing commercial general liability insurance and workers’ compensation insurance with minimum coverage in the same amounts required in paragraph B above, naming Town and District as additional insureds. Town shall further require the prime contractor constructing the MACC to obtain builder’s risk insurance with a coverage limit not less than the construction cost listed in Town’s contract with the prime contractor, naming Town and District as additional insureds.

E. Town may increase the policy limits of all policies of insurance required hereunder in Town’s sole discretion.

8. Damage to MACC.

A. In the event of damage to the MACC from fire or other insurable loss, Town shall apply all available insurance proceeds to repair or restore the MACC. If repair or restoration is prohibited or infeasible pursuant to existing laws, either Party may terminate this Agreement by providing notice to the other Party.

B. If the cost of restoration or repair exceeds the amount of available insurance proceeds, a Party may give notice to the other Party of its intent to terminate this Agreement within 30 days of determining that the restoration cost will exceed the insurance proceeds. Upon receipt of such notice, the non-noticing Party can elect to pay the difference between the available insurance proceeds and the actual cost of restoration or repair, in which case this Agreement shall not terminate.

9. Alterations and Additions to MACC. Town shall not make physical changes to the MACC during the term of this Agreement that preclude or prevent District from exercising its rights hereunder without District’s written consent.

10. Signage and Naming. Town shall create and maintain a donor wall within the MACC listing significant donors to the construction of the MACC. The donor wall shall list “Eastern Sierra Community College” or such other name or entity as is designated by KCCD, as a major donor to the MACC. A portion of the theater within the MACC shall be named in such a way as to include “Eastern Sierra Community College” or such other name or entity as is designated by KCCD.

11. Naming Rights and Donor Wall. Town agrees that upon completion of construction, the MACC shall be named the "McCoy Arts and Cultural Center." The Town and MLF shall also

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5 agree upon the location, design, and content of a "donor wall" within the MACC, which lists the names of individuals and entities that have made (or will make) significant financial contributions to the construction and/or operation of the MACC, including but not limited to the Town, KCCD, MLF, and the Tambour Foundation. MLF shall be solely responsible for the cost of the donor wall, including any information or displays attached thereto. For purposes of this paragraph, “donor wall” refers only to a decorative and informational fixture attached to an interior wall of the MACC, not to the interior wall itself or any other structural component of the MACC.

12. Termination. Except as expressly provided herein, a Party may terminate this Agreement prior to its expiration only: (i) upon the mutual written consent of both Parties; (ii) upon the failure of District to provide funding as required by this Agreement; (iii) upon the failure of Town to proceed with or complete construction of the MACC following receipt of the District Contribution.

In the event of a termination by District due to Town’s failure to proceed with or complete construction, Town shall return any portion of the District Contribution that remains unspent as of the effective date of the termination.

13. Default and Remedies. In addition to the rights granted pursuant to section 12 hereinabove, and except as set forth below, either Party may exercise whatever legal and equitable rights may exist for the enforcement of this Agreement, including without limitation initiation of an action to compel specific performance of this Agreement. Notwithstanding the foregoing, neither Party shall be liable for claims for damages, including, without limitation, compensatory damages, special damages, consequential damages (including, without limitation, damages for lost profits, delay, changes in market conditions, etc.) or punitive damages, based upon any breach or default under this Agreement or any other act, error or omission by a Party. The Parties each expressly waive the defense to a specific performance action that a remedy in damages will be adequate.

14. Notices. Any notices required or desired to be given under this Agreement shall be in writing and personally served, given by reputable private courier or delivery service, or given by mail or email. Any notice given by mail shall be sent, postage prepaid, by certified mail, return receipt requested, addressed to the Party to receive at the following address or at such other address as the Party may from time to time direct in writing:

DISTRICT: KERN COMMUNITY COLLEGE DISTRICT
2100 Chester Avenue
Bakersfield, CA 93301
TOWN: TOWN OF MAMMOTH LAKES
Attn: Town Manager
P.O. Box 1609
Mammoth Lakes, CA 93546
Express delivery notices shall be deemed to be given upon receipt. Postal notices shall be deemed to be given three (3) days after deposit with the United States Postal Service, certified or registered,

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6 return receipt requested. Email notices actually received by a Party shall be deemed to be given upon receipt.

15. Waiver of Breach. A waiver by either Party of a breach by the other Party of any covenant or condition of this Agreement shall not impair the right of the Party not in default to avail itself of any subsequent breach thereof. Leniency, delay or failure of either Party to insist upon strict performance of any term, covenant or condition of this Agreement, or to exercise any right under this Agreement, shall not be construed as a waiver or relinquishment of any such term, covenant, condition or right.

16. Time of the Essence. Time is of the essence of this Agreement.

17. Governing Law and Venue. This Agreement shall be governed in all respects by the laws of the State of California. The venue for any action to interpret or enforce this Agreement shall be the Mono County Superior Court.

18. Successors and Assigns. This Agreement shall be binding upon and inure to the benefit of the Parties, their successors, and assigns.

19. Severability. In the event that any of the provisions of this Agreement shall be held to be invalid or unenforceable by a court of competent jurisdiction under applicable law, the remaining portions shall remain in full force and effect and such provision shall be enforced to the maximum extent possible so as to affect the intent of the Parties and shall be reformed to the extent necessary to make such provision valid and enforceable.

20. Drafting. The Parties agree that this Agreement is the product of joint draftsmanship and negotiation, and that should any of the terms be determined by a court, or in any type of quasijudicial or other proceeding, to be vague, ambiguous, and/or unintelligible, that the same sentences, phrases, clauses or other wordage or language of any kind shall not be construed against the drafting Party. As used in this Agreement, “including” or “such as” means “including without limitation” or “such as without limitation”.

21. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original (including copies sent to a Party by electronic means) as against the Party signing such counterpart, and all of which together shall constitute one and the same instrument.

An electronic or DocuSign signature to this Agreement shall have the same force and effect, for all purposes, as the original signature.

22. Entire Agreement. It is understood and agreed that all prior understandings and agreements, whether written or oral, between the Parties are merged into this Agreement, which alone fully and completely expresses their agreement, that neither Party is relying upon any statement or representation not embodied in this Agreement, made by the other, and that this Agreement may not be changed except by an instrument in writing signed by both Parties.

23. Effect on MLF Agreement. District represents that as of the effective date of this Agreement, District has the right to terminate the MLF Agreement pursuant to its terms, such

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7 termination will not breach the MLF Agreement, and that District’s execution of this Agreement will not place District in breach of any contractual obligation.

IN WITNESS WHEREOF, the Parties have executed this Agreement in duplicate as of the Effective Date first herein written.

DISTRICT: KERN COMMUNITY COLLEGE DISTRICT,
a political subdivision of the State of California
By: _____________________________________
Printed Name: ____________________________
Title: ____________________________________
TOWN: TOWN OF MAMMOTH LAKES,
a California municipal corporation
By: _____________________________________
Printed Name: ____________________________
Title: ____________________________________

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8 EXHIBIT A

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1 TOWN COUNCIL STAFF REPORT
Title: Approval of Town of Mammoth Lakes and Mono County Whitmore Recreation Area Joint Operations and Maintenance Agreement Meeting Date: April 16, 2025
Prepared by: Rob Patterson, Town Manager
RECOMMENDATION:

Approve Town of Mammoth Lakes and Mono County Whitmore Recreation Area Joint Operations and Maintenance Agreement (“Agreement”), subject to final legal review and approval by Mono County.

BACKGROUND:

The Town of Mammoth Lakes and Mono County entered into a Joint Powers Agreement for the management of the Whitmore Animal Control Shelter in May 2000 and amended the agreement in October 2000 to include management of the Whitmore Recreation Facility. The Joint Powers Agreement (JPA) was again amended in 2003 to include additional facilities at Whitmore Park. The governance structure, budgeting and cost sharing provided for in the JPA has not been adhered to for the past several years. The proposed Joint Operations and Maintenance Agreement would replace the current JPA.

Town Staff have been working with the Los Angeles Department of Water and Power (LADWP) to expand the Whitmore area lease. The expanded park site was initially pursued to meet a minimum park size for grants (approx. 50 acres) including a lease of greater than 30 years. The expanded lease area will provide expanded recreational opportunities.

LADWP has requested that the Mono County Animal Shelter and the Town recreational facilities be retained in a single lease. LADWP has also requested a copy of a draft operating agreement between the Town and the Mono County to proceed with the lease amendment, which will still take a considerable amount of time to finalize. The proposed Agreement satisfies this request. A draft lease is attached which includes a map showing current leased areas and requested expanded area.

ANALYSIS:

The current management of the Whitmore Park facilities are provided by the Town. This includes programming, maintenance, and capital improvements. The Town bills the County each year for 50% of the net operating costs of park-related facilities (including Whitmore Pool). The Town fully funds capital improvements with no reimbursement from the County. Over the past couple of years this investment was approximately $595,700.

The Town has not participated in the 50/50 cost share for several years for the Animal Shelter, due to lack of billing from the County and a lack of clarity of these components by current staff. As compensation for these unbilled expenses, the Town has agreed to

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2 provide a credit of $300,000 for the County to be used against reimbursement within the first two years. Below is the schedule of maximum reimbursement to be received:
 Fiscal Year 2024/25: $0.00
 Fiscal Year 2025/26: $56,000
 Fiscal Year 2026/27: $178,000
 Each year thereafter: Cap increase of no more than 5% per year over the previous fiscal year reimbursement.

Under the JPA the operating costs and capital projects would go through a joint review process with each agency sharing 50% of the costs based on net operating costs and splitting capital costs based on bids. The County takes the lead on the Animal Control Shelter and the Town takes the lead on the recreation facilities. The County currently funds the operation and maintenance of the Animal Control shelter. The proposed agreement provides no reimbursement from the Town to the County for operation of the Animal Control Shelter.

The proposed Agreement incorporates the current net cost share of 50/50 for recreational facilities; the same as current practice. The agreement sets a maximum on the cost share amount and limits the growth in costs. This was done so the County would not see significant increases resulting from capital investment or changes in programming that could significantly impact cost allocations in any given year. The proposal eliminates the sharing of capital costs. Starting with the new lease, the Town will be charged by LADWP for water usage at Whitmore Park. The Town is proposing to pay this charge vs. putting in meters to determine the amount of water used by the Animal Control Shelter. The proposal reflects current processes and eliminates future uncertainty regarding sharing of capital costs (does not preclude doing a joint project), eliminates unplanned increases in costs and eliminates one of the parties from potentially stopping (or slowing) capital projects due to costs and/or impacts on operating budgets.

The proposed agreement establishes an operating cost share for the County beginning with FY24-25, with a maximum amount of $178,000 for the base year. The County will use their credit to cover the full cost of reimbursement for FY24-25. In the second year, FY25- 26, the remaining credit will be exhausted leaving a maximum reimbursement of $56,000.

The third year will retain the base $178,000 maximum reimbursement. In subsequent years, the billing amount may not increase more than 5% per year, unless justified and agreed to by the County. This provides a level of certainty and control on growth in the obligation for operating costs.

OPTIONS ANALYSIS
Option 1: Approve Town of Mammoth Lakes and Mono County Whitmore Recreation Area Joint Operations and Maintenance Agreement (“Agreement”), subject to final legal review and approval by Mono County.

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3 Option 2: Approve the Agreement in concept and request it be brought back to Council for final approval after being presented to Mono County for approval.

Option 3: Do not approve the proposed agreement and provide additional direction to staff to amend the agreement.

Attachment:

Draft Agreement

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1 Town of Mammoth Lakes and Mono County
Whitmore Recreation Area Joint Operations and Maintenance Agreement This Whitmore Recreation Area Joint Operations and Maintenance Agreement (“Agreement”) is entered into on ____________ ____, 2025 ("Effective Date"), by and between the Town of Mammoth Lakes, a municipal corporation, located at 437 Old Mammoth Road Suite 230, in Mammoth Lakes, California ("the Town"), and Mono County, California, a political subdivision of the State of California (“the County”). The Town and County are also referred to in this Agreement individually as a "Party" or collectively as the "Parties."

RECITALS

1. The Town and County entered into a Second Amended Joint Powers Agreement (JPA) on April 16, 2003 providing for the management of: (a) Whitmore Animal Control Shelter, parking area, and adjoining area for animal use, operated by the County; and (b) the Whitmore Park facilities operated by the Town, which include a picnic area, restroom/maintenance building, concession stand, baseball field, two softball fields, a nine lane running track, soccer/football turf sports field, large parking lot, irrigation pump room, 25m swimming pool, small wading pool, pool support building (pump room, offices and changing rooms), smaller pump room and small storage building and parking lot (“Park Facilities”). The Whitmore Animal Control Shelter and the Park Facilities collectively comprise the “the Whitmore Facilities” and are located adjacent to Benton Crossing Road (575 Benton Crossing Road) and near its intersection with U.S. Highway 395.

2. The Parties have not operated under the formal terms of the existing Joint Powers Authority (JPA) for at least the previous ten (10) years and wish to enter into this Agreement to supersede the JPA and better reflect the respective obligations of the Parties.

3. The Whitmore Facilities are located on lands owned by the City of Los Angeles and under the control and management of the Los Angeles Department of Water and Power (“LADWP”), which has leased the lands to the Town for public “recreation uses” as per two separate Business Leases. Business Lease No. 1423 is for a term of 30 years and is set to expire on February 28, 2042. LADWP Business Lease No. 1093 incorporates the use of the Whitmore Pool that expired.

4. The Town is pursuing a new, expanded 50-year lease agreement with LADWP for the existing Whitmore Facilities that would incorporate Business Lease No. 1423 and Business Lease No. 1093 into a new master lease. The current site is comprised of approximately 36.99 acres. The expansion area is approximately 75.76 acres for a total of 112.75 acres for existing and future park related facilities including the Mono County Animal Control Shelter. Attachment A includes a map of the existing and proposed lease areas, and the Town agrees to pursue a single lease agreement with LADWP for all uses at the Whitmore Facilities.

5. The Town has continued to invest substantial resources in the maintenance of the Park Facilities and in new and/or replacement of capital improvements to the Whitmore

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2 Facilities to the benefit of the Town and County residents and visitors.

6. The County has continued to invest substantial resources in, and has continued to maintain and operate the Animal Control Shelter to the benefit of the County and Town residents and visitors.

7. The Town and County have continued to share limited net costs for the operation of the Whitmore Facilities.

8. The Town and County desire to continue to provide current and future services, including additional capital investments located on the leased property occupied by the Whitmore Facilities.

9. The parties agree that this Agreement is the appropriate mechanism to continue to provide services to County and Town residents and the broader region in a cost-effective manner, reflective of current operations and regular maintenance and the sharing of the net costs of the Whitmore Facilities as provided for in this Agreement.

10. Each party may continue to individually or in cooperation with each other construct new capital public facilities or infrastructure in accordance with the LADWP lease(s) and to provide for major maintence of facilities.

11. The Parties agree that this new Agreement will govern the capital investments, operations, and management of public services provided through current and future Whitmore Facilities and will replace and supersede the Second Amended Joint Powers Agreement between the Parties.

TERMS AND CONDITIONS
Section 1: Purpose. The purpose of this agreement is to enable the parties to effectively operate and maintain current and future facilities located at the Whitmore Facilities and to work together on any mutually acceptable operations, programming and modifications, additions, or improvements and to define separate and shared funding responsibilities.

Section 2: Term. The term of this Agreement shall commence on the date this Agreement has been executed by both Parties and shall remain in effect for the duration of the land lease(s) with LADWP for the Whitmore Facilities, as it/they may be extended from time to time, unless terminated as provided for herein. For avoidance of doubt, this Agreement shall remain in effect with respect to such portion of the Whitmore Facilities as to which an LADWP lease remains in effect, and shall terminate only as to such portion of the Whitmore Facilities as to which the relevant LADWP lease has expired or been terminated.

Section 3: Termination. The County may terminate their participation in this Agreement by providing written notice of termination to the Town not less than 90 days in advance of the effective date of termination, provided that the County may not abandon any portion of the Whitmore Facilities without first: (a) either completing the removal of the improvements in the area to be abandoned or the transfer of ownership and responsibility for the operation and

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3 maintenance of such facilities to another public entity with the consent of LADWP in accordance with the terms of the LADWP Lease; and (b) completing any site remediation required by LADWP. The transfer of assets and/or remediation to be completed or secured prior to termination.

The Town remains responsible for complying with the LADWP Lease Terms and Conditions.

Section 4: Capital Improvements by the Town. Upon written consent and approval of the construction plans by LADWP, including any other site alterations and improvements as specified by LADWP, the Town may construct new recreational amenities and improve existing facilities at the Park Facilities, which may include but not be limited to: playing fields, parking, picnic amenities, playgrounds, trails, paved access, shelters, bleachers, support facilities, restrooms, changing rooms, multi-use buildings, storage facilities, fencing, and other related recreational facilities, replacement of current facilities, turf play and multi-purpose areas, lighting, and safety improvements. All work shall be done in accordance with the LADWP lease and applicable federal, state and local laws and regulations.

Section 5: Capital Improvements by the County. Upon written consent by the Town and approval of the construction in accordance with the LADWP lease(s), the County may construct new facilities at the Animal Control Shelter, provide additions to the Animal Control Shelter, parking, dog play areas, fencing, and other amenities to support Animal Control operations or additional related public facilities for recreational purposes or animal control services. All work shall be done in accordance with the LADWP lease(s) and applicable federal, state, and local laws and regulations.

Section 6. Cooperative Capital Projects and Funding. The parties may engage in cooperative capital improvement projects in accordance with the LADWP lease(s) to the benefit of the Town and County in providing public services. The Parties may jointly or separately pursue grant funding to assist with facility development. Unless the Parties enter into an agreement to construct a specific project as a cooperatively funded project, the Party initiating a project is responsible for the cost of planning, design, development, and construction of the project.

Section 7. Environmental Review and Compliance with Applicable Law. The Partiesshall conduct environmental review of any activities they respectively undertake, including without limitation construction and operation of facilities, to the extent required by the California Environmental Quality Act (“CEQA”) and in compliance with any LADWP lease terms and requirements.

Section 8. Utility Services and Snow Removal.

A. The Town shall be solely responsible for arranging for and paying for utility service and snow removal service on the leased site to be provided to the Park Facilities and any additional Facilities constructed pursuant to Section 4, and for paying water use fees charged by LADWP.

B. The County shall be solely responsible for arranging for and paying for utility service and snow removal service on the leased site to be provided to the Animal Control Shelter and any additional Facilities constructed pursuant to Section 5, excluding water use fees charged by LADWP.

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4 C. The parties may agree to cooperatively arrange for and pay for snow removal services on a case-by-case basis based on the effective use of the Parties’ respective resources.

Section 9. Operating and Maintenance Shared Expenses.

A. Annual maintenance and operating expenses (referred to as “operating costs”) for the Park Facilities include, but are not limited to salaries, temporary wages, employee benefits and expenses, maintenance and recreation supplies, garage vehicle services, contractual services, memberships and dues, training and education, advertising and legal notices, printing and reproductions, parks, pool, grounds and building maintenance, facility lease, taxes and fees, replacement costs of computer hardware and machinery and equipment.

The Town shall make the payments for all maintenance and operating costs and the County shall reimburse the Town for no more than fifty percent (50%) of actual net costs (minus Park Facility revenues) within forty-five (45) days from receipt of the annual invoice from the Town. The base year for allocation of shared costs is Fiscal Year 2022- 23 with a maximum amount of $178,000 for the base year. The County shall not be responsible for increases of more than five percent (5%) in any subsequent year without additional justification and written approval by Mono County. The Town will invoice the County annually at the close of the fiscal year for the County’s fifty percent (50%) share of annual operating and maintenance costs minus Park Facility revenues as outlined herein.

B. The agreed upon Mono County reimbursable expenses paid to the Town are as follows:
a. Fiscal Year 2024/25: $0.00
b. Fiscal Year 2025/26: $56,000
c. Fiscal Year 2026/27: $178,000
d. Each year thereafter: Cap increase of no more than 5% per year over the previous fiscal year reimbursement.

C. In lieu of the allocation of costs for public utilities and capital costs for new or enhanced Park Facilities, the County will provide for all the operational and maintenance costs of the Mono County Animal Control Shelter.

Section 10. Town as Lead Agency and Coordination with Mono County.

A. As the primary lease holder and operator of the majority of the Whitmore Facilities, the Town will be the lead agency regarding the overall operations and maintenance and future investments and coordination with LADWP. The County will control the Animal Control Shelter operations and any expansion as well be the lead agency for CEQA or other work on the sites depicted in Attachment A that falls under local government authority as the sites are located outside of the Town of Mammoth Lakes.

B. Town shall have the right to operate the Park Facilities and will be the lead agency for management of the Park Facilities and shall operate the Park Facilities for the purposes for which they were constructed, and for reasonably similar recreation purposes. The Town Parks and Recreation Director or designee shall notify the Mono County Public Works Director or designee of any new use or change to an existing use of the Park Facilities.

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5 C. The hours of operation of the Park Facilities and the terms and conditions of their use by the public shall be determined by the Town.

D. Town shall provide regular maintenance and on-going repairs to the Park Facilities in order to keep them in a satisfactory condition for use by the public.

E. Levels of maintenance and staffing will be determined by the Town and the annual operating plan for the Park Facilities shall be presented by to the Mono County Public Works Director or designee for review by May 1st of each year, if so requested by the County. Adjustments to the plan and joint approval shall occur prior to May 31st of each year.

F. The Town Parks and Recreation Director or designee and the Mono County Public Works Director or designee shall meet upon request on an annual basis to discuss the overall operations of the Park Facilities, discuss planned maintenance or proposed improvements to the Park Facilities.

G. The Town Parks and Recreation Director or designee shall provide an annual written Park Facilities report by October 1st of each year to the Mono County Public Works Director or designee, if so, requested by the County. The report shall include reservations for the Park Facilities, uses of the Park Facilities, revenue received from Park Facilities operations and the annual operating costs incurred by the Town maintaining the Park Facilities.

Section 11. Insurance. The Town and the County shall each maintain such coverage as they determine is appropriate with respect to their obligations hereunder, which may be provided through participation in a joint powers self-insurance pool. Upon request of either Party, the other Party shall provide evidence of such coverage.

Section 12. Indemnification. Neither the Town nor any officer, employee or volunteer thereof is responsible for any damage or liability occurring by reason of anything done or omitted to be done by the County under or in connection with any work, authority or jurisdiction delegated to the County under this Agreement. It is understood and agreed that, pursuant to Government Code Section 895.4, the County shall fully defend, indemnify and save harmless the Town, its officers, employees and volunteers from all claims, suits, or actions of every nature, kind and description brought for or on account of injury (as defined in Government Code Section 810.8) occurring by reason of anything done or omitted to be done by the County under or in connection with any work, activity or jurisdiction delegated to the County under this Agreement.

Neither the County nor any officer, employee or volunteer thereof is responsible for any damage or liability occurring by reason of anything done or omitted to be done by the Town under or in connection with any work, activity or jurisdiction delegated to the Town under this Agreement. It is understood and agreed that, pursuant to Government Code Section 895.4, the Town shall fully defend, indemnify and save harmless the County, its officers, employees and volunteers from all claims, suits, or actions of every nature, kind and description brought for or on account of injury (as defined in Government Code Section 810.8) occurring by reason of anything done or omitted

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6 to be done by the Town under or in connection with any work, authority or jurisdiction delegated to the Town under this Agreement.

Section 13 Notice. All notices or other communications required or permitted hereunder shall be in writing, and shall be personally delivered or sent by registered or certified mail, return receipt requested, and shall be deemed received upon the earlier of (i) if personally delivered, the date of delivery to the address of the person to receive such notice or (ii) if mailed, three (3) business days after the date of posting by the United States post office.

To the Town: Town of Mammoth Lakes
P.O. Box 1609
Mammoth Lakes, CA 93546
Attn: Town Manager
To the County Mono County
P.O. Box 511
Bridgeport, CA 93517
Attn: County Administrative Officer
Notice of change of address shall be given by written notice in the manner detailed in this Section.

Rejection or other refusal to accept, or the inability to deliver because of changed address of which no notice was given, shall be deemed to constitute receipt of the notice, demand, request, or communication sent.

Section 14. Counterparts. This Agreement may be executed in multiple counterparts, each of which shall be deemed an original, but all of which, together, shall constitute the same instrument.

Section 15. Captions. Any captions to, or headings of, the sections or subsections of this Agreement are solely for the convenience of the parties hereto, are not a part of this Agreement, and shall not be used for the interpretation or determination of the validity of this Agreement or any provision hereof.

Section 16. No Obligations to Third Parties. Except as otherwise expressly provided herein, the execution and delivery of this Agreement shall not be deemed to confer any rights upon, nor obligate any of the parties thereto, to any person or entity other than the parties hereto.

Section 17. Amendments. The terms of this Agreement may not be modified or amended except by an instrument in writing executed by each of the parties hereto.

Section 18. Applicable Law and Venue. This Agreement shall be governed by and construed in accordance with the laws of the State of California. Any action to interpret or enforce this Agreement shall be brought and maintained exclusively in the Mono County Superior Court.

Section 19. Authority to Execute Agreement. The County and the Town warrant that the individuals who have signed this Agreement have the legal power, right, and authority to enter into this Agreement so as to bind each Party for whom they sign to perform as provided herein.

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7 Section 20. Incorporation of Recitals and Exhibits. All of the Recitals and Exhibits to this Agreement are incorporated by reference as though fully set forth in this Agreement.

Section 21. Entire Agreement. This Agreement supersedes any prior agreements, negotiations, and communications, oral or written, and contains the entire agreement between the Town and County as to its subject matter. No subsequent agreement, representation, or promise made by either Party, or by or to any employees, officer, agent or representative of either Party shall be of any effect unless it is in writing and executed by the Parties to be bound thereby.

IN WITNESS WHEREOF, the Parties executed this Agreement to be effective on the Effective Date.

TOWN
Town of Mammoth Lakes, a municipal
corporation
By:

Name: ___________________
Title: Town Manager
Date:

COUNTY
Mono County, a political subdivision
of the State of California
By:

Name: _________________________
Title: __________________________
Date:

Approved as to Form:
_______________________ __________________________
Andrew Morris Christopher Beck
Town Attorney County Counsel

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8 EXHIBIT A (Updated by LADWP)
Map of Whitmore Recreation Area

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1 TOWN COUNCIL STAFF REPORT
Title: Initial review of Town planning efforts and introduction of the Parks and Recreation Master Planning process.

Meeting Date: April 16, 2025
Prepared by: Stuart Brown, Parks and Recreation Director Nolan Bobroff, Community and Economic Development Director Haislip Hayes, PE Public Works Director
RECOMMENDATION:

Discuss the strategy for updating and prioritizing Town-wide plans, direct the Town Manager to publish the Parks and Recreation Master Plan Update (PRMP) Request for Proposal (RFP), and provide direction to form a Brown Act Advisory Committee that will function as the Town Council’s advisory body for the development of the Parks and Recreation Master Plan update.

BACKGROUND:

The Town Council recently adopted strategic priorities to guide the Town through the next year and beyond, which included conducting a comprehensive review and prioritization of all plans and implementation efforts throughout the organization. Staff have begun an initial review of the Town’s planning work and catalogued the relevant documents in Attachment A – Planning Matrix.

Several themes began to appear as a result of the comprehensive review.  There are several standalone planning documents that need to be incorporated into larger guiding documents.
 There are adopted and accepted planning efforts that are either no longer valid, are outdated, or are irrelevant.
 There are independent documents necessary for certain operations.  A few documents need updates as the identified work plan items have been completed.
 Some documents are required to be updated on a regular basis by law.  Some plans, despite being old, are still relevant and do not need updating.

In 2007, the Town completed a comprehensive General Plan revision. In the following years, numerous planning efforts in support of the General Plan were completed. While these efforts provided appropriate guidance at the time, this top-down approach to planning ultimately resulted in a somewhat fragmented series of documents. Staff are proposing a bottom-up approach to revising the Town’s plans with the General Plan being the last document updated. This will allow the General Plan to better represent the action items, tasks and guidance generated from the supporting documents.

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2 ANALYSIS:

A comprehensive review of the existing planning work began with a catalog of existing documents. This analysis was organized for review by simply categorizing the types of documents. Each plan was assigned a category and was reviewed for relevance, life cycle, status, and goals for the plan, as well as specifics such as when it was adopted and any legal requirements. This review and cataloging work are ongoing and may change over time as updates to other plans are completed. An additional detailed review of these older plans is necessary to better understand the intent, ideas, and concepts each plan generated, with the understanding that these details will be necessary for incorporation into larger guiding documents. Staff envision a dynamic multi-year process to update the core plans.

To move this effort forward, staff are proposing a framework for updates rather than a rigid schedule. Planning efforts take time to develop and complete. Staff anticipate significant public engagement activities for all the plans. The political landscape is ever changing, and our responsibilities and needs must adapt with policies outside of the control of the Town.

This may require us to evaluate plans out of sequence along the way. The proposed framework has four tracks that can occur at the same time. The planning efforts within each track may be dependent on each other but can be independent of other tracks.  Track 1: Emergency Operations and Preparedness Community Wildfire Protection Plan (CWPP), Local Hazard Mitigation Plan (LHMP), Climate Action/Adaptation Plan, Safety)
 Track 2: Town Infrastructure begins with land use of Town owned/controlled sites (housing and parks and recreation) which informs connectivity (transit, mobility, trails)
 Track 3: Economic Development (Economy, Marketing, Arts, CEDS)  Track 4: Regulatory (Land Use, Community Design, District Character, Resource Management and Conservation, Noise)
Once the tracks are further refined, prioritized and completed, the Town can move forward with the General Plan Update and incorporate these efforts into a comprehensive plan.

Additionally, as plans are revised, Staff recommend formally retiring older and superseded plans and incorporating the relevant parts of the plans into the revised documents. This should help to limit confusion in future years as to the validity of older Town plans.

Work on Track 1 is well underway with the Local Hazard Mitigation Plan being developed by a consultant hired by Mono County. The effort is funded fully by grants from CALOES and FEMA. Staff and community partners (i.e., MLFPD, MCWD, USFS) are deeply involved in the development of this plan which is expected to be completed by the end of the year. Work is just starting on the CWPP and Staff is discussing how a Climate Action/Adaptation Plan could be developed.

Regarding Track 2, Staff believe the foundation of a bottom-up approach needs to begin with land use planning that is focused on land that the Town can control. The foundation of this effort will be planning for the limited amount of vacant property the Town has to

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3 work with. These parcels are generally set aside for housing and recreation (OS).

Understanding the community’s desires for development of these lands will help to inform the needed connectivity. This will be key for developing the next iteration of the Mobility Element which needs to incorporate several existing planning efforts that are directly tied to municipal and private development.

Work on the elements in Tracks 3 and 4 can occur at any point in the revision process.

These plans generally stand alone and provide guidance and establish the regulatory framework in the General Plan. Staff are evaluating when this work could occur, but it is not expected to occur in the near term. The larger efforts in Track 2 will take precedence on Staff resources and time.

At this time, staff are recommending the Parks and Recreation Master Plan Update as the first of the Track 2 plans to be initiated and approved. An overview of the parks and recreation master planning efforts is outlined in detail and sequence below.

Parks and Recreation Master Plan Development
At the regular meeting of the Parks and Recreation Commission on April 2, 2024, staff presented a summary and update of recommended tasks, programs and proposed recreation amenities as outlined in the Parks and Recreation Master Plan published in 2008 and adopted by Town Council on February 1, 2012. The Plan outlined the vision, goals, and tasks for enhancing parks and recreation for Mammoth Lakes through 2025.

At that time, Town staff recommended the development of a new Parks and Recreation Master Plan that included updated goals and policies, an analysis of the supply, demand and needs for parks and recreation facilities and services within and surrounding the Town of Mammoth Lakes that articulate a clear vision and “roadmap” over the next 10-15 years or longer. The plan would also incorporate conceptual site plans for the Whitmore Recreation Area, Community Center and the Bell-Shaped Parcel.

This recommendation was affirmed by the Commission on March 1, 2025, and since that time, staff have been working to develop a scope of work (Request for Proposals document) based on the Town Council allocation on March 19, 2025 of $300,000 for the implementation of the Parks and Recreation Master Plan and the implementation plan presented below for Town Council consideration.

Analysis And Discussion:

The Parks and Recreation Master Plan (PRMP) published in 2008 and adopted in 2012, is reaching the end of its relevancy and community-driven list of identified tasks and recommendations through 2025. Based on several public meetings, previous facility needs assessments (2001), and a comprehensive Parks and Recreation Needs Assessment Survey conducted in 2007, the plan presented six goals, provided specific level of service recommendations, and identified five primary tasks. The tasks were as follows:

A. Maintain and upgrade existing parks and recreation facilities to improve accessibility, usability, and service capacity.

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4 B. Complete construction of recreation-related projects already underway.

C. Expand partnerships with public agencies, private organizations, and businesses to share resources in providing facilities and programs.

D. Design additional park improvements and recreation facilities to meet recreation needs in all seasons
E. Ensure that the Town’s parks and recreation facilities will become part of an integrated system that encompasses parks, activity centers, trails, and access to public lands around Mammoth Lakes.

Tremendous progress has been made delivering on the recreational needs and expectations of the community these past 16 years. The majority of these goals and tasks have been completed, with some underway, while others require further analysis, funding and appropriate sites for development. The values expressed in the Parks and Recreation Master Plan continue to be relevant, along with the vision and framework to serve the recreation needs of Mammoth Lakes’ residents and visitors. However, the stated goals, level of service recommendations, and primary tasks need to be realigned and reimagined to provide the necessary framework to meet the ever changing and evolving recreation needs and expectations of the community, second homeowners, seasonal workers, and visitors to Mammoth Lakes.

Implementation Plan
The Parks and Recreation Master Plan will be a guiding document for future development and redevelopment of the Town’s system of parks, facilities, and recreation programs and services over the next 10-15 years or longer. The plan will define goals, tasks and prioritized strategies and program and amenity recommendations based on current and future funding, land use and level of service scenarios and standards.

A comprehensive master plan is expected to take 12-18+ months, depending on the desired outcomes and defined deliverables. There are several phases and tasks required to begin the process to update the Parks and Recreation Master Plan that are outlined below. Prior to the selection of the consultant and finalization of the Parks and Recreation Master Plan outcomes and deliverables, the phases below should be used only as a guide in the process to inform planning efforts.

Phase 1 – Preparation Phase (March – May 2025)

1. Establishment of the Town’s Technical Team
a. Composition: Parks and Recreation Director, Public Works Director and Community and Economic Development Director.
b. Purpose: Manage the development of the PRMP.
c. Responsibilities:
i. Manage the RFP process, including the selection of the consultant. ii. Support and staff the PRMP Advisory Committee.
iii. Provide technical expertise and coordinate the addition of subject matter experts as needed to support the development of the PRMP. iv. Provide general oversight, expertise and guidance to the consultant.

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5 v. Support the Parks and Recreation Director as needed in the delivery of the PRMP.

2. Mammoth Lakes Recreation (MLR) board (3/18) and Parks and Recreation Commission (4/1) presentation of the DRAFT PRMP Implementation Plan.

Includes the proposed timeline, desired outcomes and deliverables, and the proposed formation, composition and purpose of the PRMP Advisory Committee.

3. Town Council presentation and approval of the PRMP Implementation Plan (4/16), including the desired outcomes and defined deliverables, and direction to form a Brown Act PRMP Advisory Committee who will function as the Town Council’s advisory body for the development of the Parks and Recreation Master Plan.

4. Formation of the PRMP Advisory Committee
a. The composition of the committee is as follows and its relationship with the Town Council is illustrated below in the organizational chart. i. 1 x Town Councilmember + alternate (4/16)
ii. 1 x Parks and Recreation Commissioner + alternate (6/3) iii. 1 x Mammoth Lakes Recreation Board member + alternate (5/13) iv. 1 x Planning and Economic Development Commissioner + alternate (5/14)
v. 1 x Mammoth Unified School District representative + alternate (TBD)
vi. 1 x Mammoth Lakes Tourism representative + alternate (5/21) vii. 3 x Community at Large representatives (application process – selected by Town’s Technical Team.

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6 b. Purpose: Town Council Advisory for the development, review and implementation of the PRMP’s stated outcomes and deliverables. c. Responsibilities:
i. Provide general input, guidance and communicate their affiliated organizations recreation interests to the consultant and the Town’s Technical Team.
ii. Participate in regular (quarterly) progress reports scheduled by the Town’s Technical Team. Inform their respective organizations as well as provide consensus input/recommendations from their respective organizations to the consultant.
iii. As needed, support the consultant and Town’s Technical Team in the development of the PRMP development plan (i.e. community engagement tactics, public outreach, venue locations, etc.) Phase 2 – Consultant Appointment (June 2025 – August 2025)

1. Publication and distribution of the Request for Proposals (RFP) document for the development of the Town of Mammoth Lakes Parks and Recreation Master Plan.

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7 a. RFP published on Thursday, April 24, 2025 with selection in June by the Town’s Technical Team.

2. Town Council selection (8/6) of consultant/firm and allocation of additional funding (if necessary) to develop, manage and deliver the new Parks and Recreation Master Plan.

3. Kick off meeting with the consultant and introduction of dedicated Consultant Project Team to the Town’s Technical Team, PRMP Advisory Committee and the Town Council. The consultant will present an overview of the process, timeline and how it will develop a clear set of goals, tasks and level of service standards for the community’s park system, green space, trails, recreation facilities and program development for the next 10-15 years, if not longer.

Phase 3 – Community Engagement, Data Collection and Plan Development (Sept. 2025 – Summer 2026)

1. Consultant conducts a review of previous documents, an inventory analysis that considers the fair and equitable quantity, distribution, inclusivity, condition, cultural relevancy, connections and proximity of parks, green space, programs, recreation centers and services.

2. Consultant presents the project website and communication channels utilized for community outreach, engagement and information sharing.

3. Consultant presents the community engagement plan, tactics (activities, techniques and formats), strategies and methodology to achieve equitable, inclusive and broad community participation in the PRMP planning process.

4. Consultant presents recommendations for the review of the vision and mission statements, department goals and tasks. Includes a summary of gaps in services and/or amenities identified from extensive public outreach and the needs assessment survey.

5. Consultant presents DRAFT PRMP Master Plan that includes the following elements:
a. Written goals, (new vision/mission statements if necessary), tasks, and recommended new/redeveloped recreation services and facilities. b. Financial action plan that includes an asset management plan addressing planned maintenance and on-going investment for existing and future amenities (including conceptual site plans).

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Mammoth Lakes City CouncilApril 16, 2025

Mammoth Lakes City Council
April 16, 2025