Agenda — Norco City Council, June 3, 2026 (part 3 of 3)

i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the City of Norco, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape Maintenance District No. 1 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.

Executed this day of 2026.

ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385

ENGINEER OF WORK

ON BEHALF OF THE CITY OF NORCO

STATE OF CALIFORNIA
Final approval, confirmation and levy of the annual assessment and all matters in the Engineer's Report were made on the day of 2026, by adoption of Resolution No. by City Council.

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report was filed in the City Clerk’s Office on the day of 2026.

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 iii
WHEREAS, on March 18, 2026, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Levy and Collection of Assessments and the Preparation of an Engineer’s Report for LMD No. 1; Whereas, the Resolution of Intention directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operation and servicing of the improvements for LMD No. 1 for the referenced Fiscal Year, a diagram for LMD No. 1 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operation and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 1 in proportion to the special benefit received;

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 1
Overview
On February 3, 1999, the City Council of the City of Norco, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the California Streets and Highways Code (the “Act”) adopted its Resolution of the City Council of the City of Norco Initiating Proceedings for the Formation for a Maintenance Assessment District and thereafter formed Landscape Maintenance District No. 1 (Beazer).

This Report describes the District, the improvements, and the proposed assessments to be levied against properties in connection with the benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2026-2027. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of local landscaping improvements installed in connection with the development of properties within the District. Each fiscal year, the City establishes the District’s assessments based on an estimate of the costs to maintain, operate and service the landscaping improvements and based upon available revenues including fund balances and assessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include: the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District and the collection of adequate funds for operational reserves or periodic expenditures including installments collected for long-term improvement projects. Each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

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

Description of Improvements and Services
The improvements are the operation, maintenance, and servicing of landscaping, wetlands, horse trails, hardscape masonry, and appurtenant facilities, including but not limited to personnel, electrical energy, utilities such as water, materials, contracting services, and other items necessary for the satisfactory operation of these services, described as follows:

Landscaping, planting, shrubbery, trees, irrigation, hardscape, masonry wall surfaces, fixtures, and appurtenant facilities in the River Road public right-of-way (parkway area), along the frontage and adjacent to the boundary of the Landscape Maintenance District. A reduced scale plan depicting the improvements is attached hereto. • Landscape maintenance includes all pruning, weed and pest control, fertilization, turf care, trash and debris cleanup, irrigation to include maintenance and repair, water cost, electrical cost for controllers, tree trimming up to 15 feet, tree staking, backflow testing, rodent control and plant replacements. • Hardscape Masonry includes graffiti removal, repairing cracks, heaving and breakage.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 2
The estimated costs for the operation, maintenance and servicing of the facilities, shown below, are the estimated costs of maintenance if the facilities were fully maintained for Fiscal Year 2026-2027. The 1972 Act provides that the total cost of the maintenance and services, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with district proceedings.

The 1972 Act requires that a special fund be set up for the revenues and expenditures of the District. Funds raised by assessments shall be used only for the purposes as stated herein. A contribution to the District by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance remaining on July 1 must be carried over to the next fiscal year. The estimated fund deficit for Fiscal Year ending June 30, 2027, is $7,310.57.

The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications is summarized below.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 3
Table 2-1
Budget Details
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $2,850 $2,952
Hardscape Masonry $0 $0
Tree and Plant Replacement $0 $0
Utility - Water $3,500 $3,700
Utility - Electrical $220 $200
Utility - Phone $500 $550
Total Direct Costs $7,070 $7,402
Indirect Costs
City Staff to Manage District $4,122 $4,264
Professional Services $1,560 $1,592
City Overhead/Administration $540 $540
County Administration Fees $111 $111
Fuel $30 $30
Incidentals $300 $0
Total Indirect Costs $6,663 $6,537
Total Direct & Indirect Costs $13,733 $13,939
Adjustments
Operating Reserve Collection/Contribution ($278) $189
Capital Replacement Collection/Contribution $0 $0
Total Adjustments ($278) $189
Total Assessment (1) $13,455 $14,128
Individual Assessment
Total Parcel 67 67
Maximum Allowable Levy per Parcel $200.82 $210.86
Proposed Levy per Parcel $200.82 $210.86
Reserve Fund Balances
Beginning Operating Reserve ($6,042) ($7,500)
Operating Reserve Collection/Contribution ($278) $189
Est. Ending Operating Reserve (2) ($6,321) ($7,311)
Beginning Capital Replacement Reserve $0.00 $0
Capital Reserve Collection/Contribution $0.00 $0
Est. Ending Capital Replacement Reserve (3) $0.00 $0
(1) Slight variance due to rounding. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy. (3) The Capital Replacement Reserve fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 4
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

However, even if assessments are initially exempt from Proposition 218, if the assessments are increased in the future, the City will need to comply with the provisions of Proposition 218 for that portion of the increased assessment formula (e.g., CPI increase).

Proposition 218 does not define the term “streets,” however, based on the opinions of the public agency officials, attorneys, assessment engineers and Senate Bill 919, it has been determined that streets include all public improvements located within the street rights-of-way. This would include median and parkway landscaping, traffic signals, safety lighting, and street lighting.

Proposition 218 defines “assessment” as “any levy or charge upon real property by an agency for a special benefit conferred upon the real property.” Cal. Const., art. XIII D, §2(b). A special assessment, sometimes called a “benefit assessment,” is a charge generally levied upon parcels of real property to pay for benefits the parcels receive from local improvements. Special assessments are levied according to statutory authority granted by the Legislature or, in some instances, local charters. Distinguishing among taxes, fees, and assessments can be difficult and often depends on the context in which the distinction is made. For example, taxes, assessments, and property-related fees all may be imposed on property. The key feature that distinguishes an assessment from a tax, fee, or charge is the existence of a special benefit to real property. Without identifying a special benefit, there can be no assessment.

Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements which a local government must follow to levy an assessment. In addition to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires a local government to “separate the general benefits from the special benefits conferred on a parcel.”
By its nature, most public improvements financed through an assessment district contain an element of public benefit. The test is: does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that the portion of the cost of the improvement which benefits the public generally to be separated from that portion of the cost of the improvement which specially benefits assessed properties.

Proposition 218 provides the following definition of “special benefit”:
“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”.

Below is the description of the Method of Apportionment and Special Benefit and the Assessment Roll summary for the Assessment District.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 5
Improvements Authorized by the 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities. • The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements, including but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; • The costs of printing, advertising, and the publishing, posting, and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5. • Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. • The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Method of Apportionment
The law requires and the statutes provide that assessments, as levied pursuant to the provisions of the “Landscaping and Lighting Act of 1972,” must be based on the benefit that the properties receive from the works of improvement. The statute does not specify the method or formula that should be used in any special assessment district proceedings. The Assessment Engineer is appointed for the purpose of making an analysis of the facts and determining the correct apportionment of the assessment obligation. For these proceedings, the City has based its determination on standard assessment practices utilized by consulting civil engineers with a background of experience in the design of such works of improvement and experience in the completion of assessment district formation projects.

IDENTIFYING THE BENEFIT
It is necessary to identify the benefit that the public improvement will render to the properties within the District.

The landscaping, irrigation, and equestrian trails have been designed and will be constructed for the benefit of enhanced aesthetics and neighborhood identity for all properties within the District.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 6

APPORTIONMENT OF COSTS
In further making the analysis, it is necessary that the property owners receive a special and direct benefit distinguished from that of the general public. In this case, several factors are being used in the final method and spread and assessment.

The individual parcels of land within the Assessment District are currently developed or have the potential for development to single-family residential units. The proposed improvements are designed to enhance the appearance and appeal of the District and all of the parcels within. The improvements will provide a sense of neighborhood identity for the District. As such, each parcel will benefit equally from the proposed improvements.

ASSESSMENT ADJUSTMENT
In 1999 the property owners approved, via ballot, the formation of the District and the levy of the annual assessments, including an annual increase of 5.00%. In no case may the increase exceed the actual cost of providing the services rendered within and pursuant to the District. The application of the 5.00% adjustment for Fiscal Year 2026-2027 will increase the maximum per parcel assessment from $200.82 to $210.86. The maximum assessment of $210.86 per parcel will be levied.

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4. Assessment
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 7
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts are presented in Appendix A.

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5. Assessment Diagram
City of Norco Landscape Maintenance District No. 1
Engineer’s Report for Fiscal Year 2026-2027 8
An Assessment Diagram for the District is on file in the office of the City Clerk. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Riverside, for the year when this Report was prepared, and are incorporated by reference herein and made a part of this Report. A reduced scale map depicting the assessment diagram is attached hereto.

Legal Description of Landscape Maintenance District No. 1 (Beazer) That certain real property situated in the City of Norco, County of Riverside, State of California, more particularly described as follows:

Lots 1 through 12 inclusive, and Lots 14 through 68, inclusive, of Tract No. 28765 in the City of Norco, County of Riverside, State of California, as per map recorded in Book 274, Pages 95 through 98, inclusive, of Maps in the Office of the County Recorder of Said County.

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APPENDIX A
Assessment Roll

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Total 67 $14,127.62
APN Levy
121541001 $210.86
121541005 $210.86
121542001 $210.86
121542005 $210.86
121542009 $210.86
121543003 $210.86
121543007 $210.86
121543011 $210.86
121543015 $210.86
121551003 $210.86
121551010 $210.86
121551014 $210.86
121551018 $210.86
121552001 $210.86
121552005 $210.86
121552009 $210.86
121553001 $210.86
APN Levy
121541002 $210.86
121541006 $210.86
121542002 $210.86
121542006 $210.86
121542010 $210.86
121543004 $210.86
121543008 $210.86
121543012 $210.86
121543016 $210.86
121551004 $210.86
121551011 $210.86
121551015 $210.86
121551019 $210.86
121552002 $210.86
121552006 $210.86
121552010 $210.86
121553002 $210.86
APN Levy
121541003 $210.86
121541007 $210.86
121542003 $210.86
121542007 $210.86
121543001 $210.86
121543005 $210.86
121543009 $210.86
121543013 $210.86
121551001 $210.86
121551008 $210.86
121551012 $210.86
121551016 $210.86
121551021 $210.86
121552003 $210.86
121552007 $210.86
121552011 $210.86
121553003 $210.86
APN Levy
121541004 $210.86
121541008 $210.86
121542004 $210.86
121542008 $210.86
121543002 $210.86
121543006 $210.86
121543010 $210.86
121543014 $210.86
121551002 $210.86
121551009 $210.86
121551013 $210.86
121551017 $210.86
121551022 $210.86
121552004 $210.86
121552008 $210.86
121552012 $210.86
Albert A. Webb Associates Page 1 of 1 Execution Time: 4/30/2026 12:36:50 PM Fiscal Year 2026-27 Assessment Roll
City of Norco 682517 - LMD No. 1

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APPENDIX B
Assessment Diagram

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M:\GIS-Assessment\Norco\Improvements_LMD1_Beazer.mxd; 06 May 2024 05001,000Fe
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CITYOFNORCO
Riverside Co. July, 2024
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Engineer’s Report
Fiscal Year 2026-2027
City of Norco
Landscape Maintenance District No. 2
(Western Pacific – Tract 25779)
Prepared For
June 2026

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Table of Contents
Sections
Section i. Engineer’s Statement ________________________________________________i Section 1. Plans and Specifications______________________________________________ 1 Section 2. Cost Estimate______________________________________________________ 3 Section 3. Method of Apportionment ___________________________________________ 5 Section 4. Assessment _______________________________________________________ 8 Section 5. Assessment Diagram ________________________________________________ 9 Tables
Table 2-1. Budget Details _____________________________________________________ 4 Appendices
Appendix A. Assessment Roll __________________________________________________ A-1 Appendix B. Assessment Diagram ______________________________________________ B-1

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 i
AGENCY: CITY OF NORCO
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 2
TO: CITY COUNCIL

CITY OF NORCO

STATE OF CALIFORNIA
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City Council (the “City Council”) of the City of Norco (the “City”), State of California, submitted herewith is the Engineer’s Report for Landscape Maintenance District No. 2 (the "Report"), consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscaping and Lighting Act of 1972" (the “1972 Act”), as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2026-14 adopted by the City Council, Riverside County, California ordering the preparation of the Report for Landscape Maintenance District No. 2 (the “District” or “LMD No. 2”). This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2026, to June 30, 2027.

SECTION 1 PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improved for Fiscal Year 2026-2027. The plans and specifications show and describe the existing improvements and are sufficient in showing and describing the general nature, location, and extent of the improvements.

SECTION 2 A COST ESTIMATE of the improvements to be maintained and-or improved for the mentioned Fiscal Year.

SECTION 3 The METHOD OF APPORTIONMENT showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the exterior boundaries as shown in Appendix B.

SECTION 4 An ASSESSMENT showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the boundaries of the District, as shown in Appendix B.

SECTION 5 An ASSESSMENT DIAGRAM of the District. Said Diagrams shall show the boundaries of the District.

Reference is made to the Riverside County (the “County”) Assessor's Maps for a detailed description of the lines and dimensions of any lots or parcels. The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the Fiscal Year to which the Report applies.

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the City of Norco, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape Maintenance District No. 2 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.

Executed this day of 2026.

ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385

ENGINEER OF WORK

ON BEHALF OF THE CITY OF NORCO

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report was filed in the City Clerk’s Office on the day of 2026.

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 iii
WHEREAS, on March 18, 2026, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Levy and Collection of Assessments and the Preparation of an Engineer’s Report for LMD No. 2; Whereas, the Resolution of Intention directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operation and servicing of the improvements for LMD No. 2 for the referenced Fiscal Year, a diagram for LMD No. 2 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operation and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 2 in proportion to the special benefit received;

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 1
Overview
On October 20, 1999, the City Council of the City of Norco, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the California Streets and Highways Code (the “Act”) adopted its Resolution of the City Council of the City of Norco Initiating Proceedings for the Formation for a Maintenance Assessment District and thereafter formed Landscape Maintenance District No. 2 (Western Pacific).

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

Description of Improvements and Services
The improvements are the operation, maintenance, and servicing of landscaping, wetlands, horse trails, hardscape masonry, and appurtenant facilities including but not limited to personnel, electrical energy, utilities such as water, materials, contracting services, and other items necessary for the satisfactory operation of these services, described as follows:

Landscaping, planting, shrubbery, trees, irrigation, hardscapes, masonry wall surfaces, fixtures, and appurtenant facilities located within public right-of-way (parkways) and easements (slope) are specifically excluded. Trails and publicly owned parcels park within the boundary of the Assessment District are to be maintained except as specifically excluded.
• Landscape maintenance on Hidden Valley Parkway and Norco Hills Road includes all pruning, weed and pest control, fertilization, turf care, trash and debris cleanup, irrigation to include maintenance and repair, water cost, electrical cost for controllers, tree trimming up to 15 feet, tree staking, backflow testing, rodent control and plant replacements.
• Slope Maintenance for exterior slopes along Hidden Valley Parkway includes all pruning, weed and pest control, fertilization, turf care, trash and debris cleanup, irrigation to include maintenance and repair, water cost, electrical cost for controllers, tree trimming up to 15 feet, tree staking, backflow testing, rodent control and plant replacements. Also included is fuel modification along Norco Hills Road.

Equestrian trail maintenance includes minor grading, replacement of wooden posts and rails, and addition of decomposed granite for trail surface. Also includes major storm sandbag contingency.

Wetland maintenance (Lot 71) includes trash and debris cleanup, plant replacement, pest and rodent control.

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 2
Park Maintenance (Lot 2) includes trash and debris cleanup, mowing, fertilization, turf care, pest and rodent control, and observation.

Capital Improvement Projects
Due to the failed Proposition 218 Ballot Measure in 2023 to increase funding in this District, the City removed the old playground equipment in 2024, as it was past its useful lifespan and posed safety risks to residents who use it and was a potential liability for the City.

Starting this year this District is slowly collecting funds for future CIP projects.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 3
The estimated costs for the operation, maintenance and servicing of the facilities, shown below, are the estimated costs of maintenance if the facilities were fully maintained for Fiscal Year 2026-2027. The 1972 Act provides that the total cost of the maintenance and services, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with district proceedings.

The 1972 Act requires that a special fund be set up for the revenues and expenditures of the District. Funds raised by assessments shall be used only for the purpose as stated herein. The City may advance funds to the District, if needed, to ensure adequate cash flow, and will be reimbursed for any such advances upon receipt of assessments.

Any surplus or deficit remaining on July 1 must be carried over to the next fiscal year.

On November 15, 2023, the City held a Proposition 218 Ballot Measure to increase the maximum annual assessment rate from $835.00 to $969.00. The majority of the ballots received were not in favor of the increase and thus the measure failed.

The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications are summarized on the following page.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 4
Table 2-1
Budget Details
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $94,100 $97,356
Wetlands Maintenance $0 $0
Park Maintenance $0 $0
Equestrian Trails $0 $0
Tree and Plant Replacement and Removal $0 $0
Utility - Water $35,000 $35,000
Utility - Electrical $2,000 $2,000
Utility - Phone $0 $0
Total Direct Costs $131,100 $134,356
Indirect Costs
City Staff to Manage District $20,534 $21,324
Professional Services $5,202 $5,307
City Overhead/Administration $7,340 $7,340
County Administration Fees $166 $166
Fuel $150 $150
Incidentals $0 $0
Proposition 218 Proceeding $0 $0
Total Indirect Costs $33,392 $34,287
Total Direct & Indirect Costs $164,492 $168,643
Adjustments
General Benefit $0 ($91,864)
Operating Reserve Collection/Contribution $31,136 $47,001 Capital Replacement Collection/Contribution $0 $77,890
Total Adjustments $31,136 $33,027
Total Assessment (1) $195,628 $201,671
Individual Assessment
Total Parcels 219 219
Maximum Allowable Levy per Parcel $893.28 $920.87
Proposed Levy per Parcel $893.28 $920.86
Reserve Fund Balances
Beginning Operating Reserve ($11,789) $20,177
Operating Reserve Collection/Contribution $31,136 $47,001 Est. Ending Operating Reserve (2) $19,348 $67,178
Beginning Capital Replacement Reserve $0 $0
Capital Reserve Collection/Contribution $0 $77,890
Est. Ending Capital Replacement Reserve (3) $0 $77,890
(1) Slight variance due to rounding. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy. (3) The Capital Replacement Reserve fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 5
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements, which a local government must follow to levy an assessment. In addition to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires a local government to “separate the general benefits from the special benefits conferred on a parcel.”
By its nature, most public improvements financed through an assessment district contain an element of public benefit. The test is: does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that the portion of the cost of the improvement which benefits the public generally to be separated from that portion of the cost of the improvement which specially benefits assessed properties.

Below is the description of the Method of Apportionment and Special Benefit and the Assessment Roll summary for the Assessment District.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 6
Improvements Authorized by the 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities. • The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements, including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; • The costs of printing, advertising, and the publishing, posting, and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5. • Costs associated with any elections held for the approval of a new or increased assessment.

Method of Apportionment
The law requires and the statutes provide that assessments, as levied pursuant to the provisions of the “Landscaping and Lighting Act of 1972,”, must be based on the benefit that the properties receive from the works of improvement. The statute does not specify the method or formula that should be used in any special assessment district proceedings. The Assessment Engineer is appointed for the purpose of making an analysis of the facts and determining the correct apportionment of the assessment obligation. For these proceedings, the City has based its determination on standard assessment practices utilized by consulting civil engineers with a background of experience in the design of such works of improvement and experience in the completion of assessment district formation projects.

IDENTIFYING THE BENEFIT
It is necessary to identify the special benefit that the public improvement will render to the properties within the Assessment District. The landscaping, irrigation, and equestrian trails have been designed and will be constructed for the benefit of enhanced aesthetics and neighborhood identity for all properties within the Assessment District.

Although necessary for the development of these specific properties, some of the improvements also provide a general benefit to the pass-through traffic on the streets where landscape improvements have been installed and

Page 424 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 7
are being maintained. Based upon the most current average daily trip (ADT) information available, the passthrough traffic represents, on average, 89.8% of the total daily traffic on Hidden Valley Parkway and 44.9% of the total daily traffic on Norco Hills Road, between Hidden Valley Parkway and Parkview Drive. These pass-through traffic numbers result in a general benefit contribution of 89.8% of the landscape maintenance costs along Hidden Valley Parkway and 44.9% of the landscape maintenance costs along Norco Hills Road.

ASSESSMENT ADJUSTMENT
The assessments may be increased annually for inflation, based on the Consumer Price Index – All Urban Consumers for the Los Angeles – Riverside-Orange County Area (CPI), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, this Department shall use a revised index or comparable system for determining fluctuations in the cost of living, as approved by the City Council. The Maximum Assessment is defined as the initial Assessment (approved by property owners within the District) adjusted annually by the CPI. If the proposed annual assessment for a given Fiscal Year is less than or equal to the calculated Maximum Assessment, then the proposed annual assessment is not considered an increased assessment.

In January 2018, the United States Department of Labor, Bureau of Labor Statistics, discontinued the Los Angeles - Riverside - Orange County Consumer Price Index and created a new Riverside - San Bernardino – Ontario Consumer Price Index. This new index was used to escalate the Maximum Assessment Rate by 3.09% for Fiscal Year 2026-2027. The maximum per parcel assessment increased from $893.28 to $920.87. The maximum per parcel assessment of $920.86 will be levied.

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4. Assessment
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 8
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts are presented in Appendix A.

Page 426 of 494 ends

5. Assessment Diagram
City of Norco Landscape Maintenance District No. 2
Engineer’s Report for Fiscal Year 2026-2027 9
An Assessment Diagram for the District is on file in the office of the City Clerk. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Riverside, for the year when this Report was prepared, and are incorporated by reference herein and made a part of this Report. A reduced scale map depicting the assessment diagram is attached hereto.

Legal Description of Landscape Maintenance District No. 2 (Beazer) That certain real property situated in the City of Norco, County of Riverside, State of California, more particularly described as follows:

Lots 3 through 70 inclusive, and Lots 72 through 221, exclusive of Lot 219, of Tract No. 25779 in the City of Norco, County of Riverside, State of California, as per map recorded in Book 284, Pages 20 through 30, inclusive, of Maps in the Office of the County Recorder of Said County.

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APPENDIX A
Assessment Roll

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APN Levy
122570002 $920.86
122570006 $920.86
122570010 $920.86
122581001 $920.86
122581005 $920.86
122591001 $920.86
122591005 $920.86
122592002 $920.86
122592006 $920.86
122600003 $920.86
122600007 $920.86
122600011 $920.86
122611001 $920.86
122612001 $920.86
122612007 $920.86
122612012 $920.86
122613004 $920.86
122613008 $920.86
122620006 $920.86
122620010 $920.86
122620014 $920.86
122620018 $920.86
122632002 $920.86
122633003 $920.86
122633007 $920.86
122640001 $920.86
122640005 $920.86
122640009 $920.86
122640013 $920.86
122640017 $920.86
122640021 $920.86
122640025 $920.86
122651004 $920.86
122652004 $920.86
122653001 $920.86
APN Levy
122570003 $920.86
122570007 $920.86
122570011 $920.86
122581002 $920.86
122582001 $920.86
122591002 $920.86
122591006 $920.86
122592003 $920.86
122592007 $920.86
122600004 $920.86
122600008 $920.86
122600012 $920.86
122611002 $920.86
122612002 $920.86
122612008 $920.86
122613001 $920.86
122613005 $920.86
122620003 $920.86
122620007 $920.86
122620011 $920.86
122620015 $920.86
122631001 $920.86
122632003 $920.86
122633004 $920.86
122633008 $920.86
122640002 $920.86
122640006 $920.86
122640010 $920.86
122640014 $920.86
122640018 $920.86
122640022 $920.86
122651001 $920.86
122652001 $920.86
122652005 $920.86
122653002 $920.86
APN Levy
122570004 $920.86
122570008 $920.86
122570012 $920.86
122581003 $920.86
122582002 $920.86
122591003 $920.86
122591007 $920.86
122592004 $920.86
122600001 $920.86
122600005 $920.86
122600009 $920.86
122600013 $920.86
122611003 $920.86
122612003 $920.86
122612009 $920.86
122613002 $920.86
122613006 $920.86
122620004 $920.86
122620008 $920.86
122620012 $920.86
122620016 $920.86
122631003 $920.86
122632004 $920.86
122633005 $920.86
122633010 $920.86
122640003 $920.86
122640007 $920.86
122640011 $920.86
122640015 $920.86
122640019 $920.86
122640023 $920.86
122651002 $920.86
122652002 $920.86
122652006 $920.86
122653003 $920.86
APN Levy
122570005 $920.86
122570009 $920.86
122570014 $920.86
122581004 $920.86
122582003 $920.86
122591004 $920.86
122592001 $920.86
122592005 $920.86
122600002 $920.86
122600006 $920.86
122600010 $920.86
122600014 $920.86
122611004 $920.86
122612004 $920.86
122612010 $920.86
122613003 $920.86
122613007 $920.86
122620005 $920.86
122620009 $920.86
122620013 $920.86
122620017 $920.86
122632001 $920.86
122632005 $920.86
122633006 $920.86
122633011 $920.86
122640004 $920.86
122640008 $920.86
122640012 $920.86
122640016 $920.86
122640020 $920.86
122640024 $920.86
122651003 $920.86
122652003 $920.86
122652007 $920.86
122653004 $920.86
Albert A. Webb Associates Page 1 of 2 Execution Time: 5/4/2026 12:45:48 PM Fiscal Year 2026-27 Assessment Roll
City of Norco 682518 - LMD No. 2

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Total 219 $201,668.34
APN Levy
122653005 $920.86
123390001 $920.86
123390005 $920.86
123390009 $920.86
123390013 $920.86
123390017 $920.86
123400004 $920.86
123400008 $920.86
123411001 $920.86
123411005 $920.86
123411011 $920.86
123411015 $920.86
123411019 $920.86
123411023 $920.86
123412001 $920.86
123420003 $920.86
123420007 $920.86
123420011 $920.86
123431001 $920.86
123431005 $920.86
APN Levy
122653006 $920.86
123390002 $920.86
123390006 $920.86
123390010 $920.86
123390014 $920.86
123400001 $920.86
123400005 $920.86
123400009 $920.86
123411002 $920.86
123411006 $920.86
123411012 $920.86
123411016 $920.86
123411020 $920.86
123411024 $920.86
123412002 $920.86
123420004 $920.86
123420008 $920.86
123420012 $920.86
123431002 $920.86
123431006 $920.86
APN Levy
122653007 $920.86
123390003 $920.86
123390007 $920.86
123390011 $920.86
123390015 $920.86
123400002 $920.86
123400006 $920.86
123400010 $920.86
123411003 $920.86
123411009 $920.86
123411013 $920.86
123411017 $920.86
123411021 $920.86
123411026 $920.86
123420001 $920.86
123420005 $920.86
123420009 $920.86
123420013 $920.86
123431003 $920.86
123431007 $920.86
APN Levy
122653008 $920.86
123390004 $920.86
123390008 $920.86
123390012 $920.86
123390016 $920.86
123400003 $920.86
123400007 $920.86
123400011 $920.86
123411004 $920.86
123411010 $920.86
123411014 $920.86
123411018 $920.86
123411022 $920.86
123411027 $920.86
123420002 $920.86
123420006 $920.86
123420010 $920.86
123420014 $920.86
123431004 $920.86
Albert A. Webb Associates Page 2 of 2 Execution Time: 5/4/2026 12:45:48 PM Fiscal Year 2026-27 Assessment Roll
City of Norco 682518 - LMD No. 2

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APPENDIX B
Assessment Diagram

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Landscape Maintenance Distrct 2 (Western Pacific)

PARKRIDGE AVE

TALLYHO LN
NORCO
HILLS
RD

AZTEC LN
CORONA
AVE

EAGLESNEST DR

EL PASO DR

ROCK SPRINGS AVE

HARNESS
LN

GOLDENEAGLE

DR VIA BLAIRO
HIDDEN
VALLEY
PKW Y
PASEO

AZUL WAY

MIRASOL LN

ESPERANZA DR

FALCONCREST ST

FLAMINGO D R

MONTEZUMA
DR

PALO CEDRO
DR
VILLA
M

ONTES CIR

ALLEGRE CIR

THOROUGHBRED
LN

REDTAIL
DR

MADERA CIR

CASANDRA LN
HERON
DR

DRY GULCH PL

SILVER SPUR WAY

HILLSIDE AVE
MIRA
VALLE
ST

ELGIN WAY
RAQUEL
RD
SEDONA
LN

TEMESCAL AVE

FIRST ST BODIE PL

MAGIA CIR

GUNSMOKE
RD

VILLAGE LOOP DR

TEMESCAL ST

TEMESCAL CIR

ABILE NE PL
DO

GWOOD W AY
CANYON
VIEW
PL

PALERMO
LN

LA MARILLO C RI

STIRRUP
WAY

CIMARRON LN

IM P RESIVIO
DR

CORSICA
DR
AQUINO
C RI

PARKVIEW DR

TUCSON AVE
BIG

PINE LN NOT A
PART
LEGEND
District Boundary
Landscaping
Park
Wetland
Equestrian Trails
M:\GIS-Assessment\Norco\Improvements_LM
D2_West_Pac.mxd; 08 May 2024 0 500 1,000
Feet

CITY OF NORCO
Riverside Co. July, 2024
Improvement Location Map

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Engineer’s Report
Fiscal Year 2026-2027
City of Norco
Landscape Maintenance District No. 3
(Centex – Tract 28626)
Prepared For
June 2026

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 i
AGENCY: CITY OF NORCO
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 3
TO: CITY COUNCIL

CITY OF NORCO

STATE OF CALIFORNIA
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City Council (the “City Council”) of the City of Norco (the “City”), State of California, submitted herewith is the Engineer’s Report for Landscape Maintenance District No. 3 (the "Report"), consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscaping and Lighting Act of 1972" (the “1972 Act”), as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2026-15 adopted by the City Council, Riverside County, California ordering the preparation of the Report for Landscape Maintenance District No. 3 (the “District” or “LMD No. 3”). This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2026, to June 30, 2027.

SECTION 2 A COST ESTIMATE of the improvements to be maintained and-or improved for the mentioned Fiscal Year.

SECTION 5 An ASSESSMENT DIAGRAM of the District. Said Diagrams shall show the boundaries of the District.

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the City of Norco, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape Maintenance District No. 3 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.

Executed this day of 2026.

ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385

ENGINEER OF WORK

ON BEHALF OF THE CITY OF NORCO

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report was filed in the City Clerk’s Office on the day of 2026.

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA

Page 437 of 494 ends

i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 iii
WHEREAS, on March 18, 2026, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Levy and Collection of Assessments and the Preparation of an Engineer’s Report for LMD No. 3; Whereas, the Resolution of Intention directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operation and servicing of the improvements for LMD No. 3 for the referenced Fiscal Year, a diagram for LMD No. 3 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operation and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 3 in proportion to the special benefit received;

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 1
Overview
On October 20, 1999, the City Council of the City of Norco, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the California Streets and Highways Code (the “Act”) adopted its Resolution of the City Council of the City of Norco Initiating Proceedings for the Formation for a Maintenance Assessment District and thereafter formed Landscape Maintenance District No. 3 (Western Pacific).

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

Description of Improvements and Services
The improvements are the operation, maintenance, and servicing of landscaping, wetlands, horse trails, hardscaping, and masonry, and appurtenant facilities including but not limited to personnel, electrical energy, utilities such as water, materials, contracting services, and other items necessary for the satisfactory operation of these services, described as follows:

Equestrian trail maintenance includes minor grading, replacement of wooden posts and rails, and addition of decomposed granite for trail surface. Also includes major storm sandbag contingency.

Wetland maintenance (Lot 71) includes trash and debris cleanup, plant replacement, pest and rodent control.

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 2
Park Maintenance (Lot 2) includes trash and debris cleanup, mowing, fertilization, turf care, pest and rodent control, and observation.

Capital Improvement Projects
Equestrian Trail Fence Replacement: The City is collecting funds to replace the equestrian trail fencing from wood to vinyl over a 25 year period.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 3
The estimated costs for the operation, maintenance and servicing of the facilities, shown in Table 2-1, are the estimated costs of maintenance if the facilities were fully maintained for Fiscal Year 2026-2027. The 1972 Act provides that the total cost of the maintenance and services, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with district proceedings.

Any surplus or deficit remaining on July 1 must be carried over to the next fiscal year.

On November 15, 2023, the City held a Proposition 218 Ballot Measure to increase the maximum annual assessment rate from $1,251.63 to $1,489.00. The majority of the ballots received were not in favor of the increase and thus the measure failed.

The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications are summarized in Table 2-1.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 4
Table 2-1
Budget Details
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $40,100 $41,458
Wetlands Maintenance $0 $0
Park Maintenance $0 $0
Equestrian Trails $0 $0
Tree and Plant Replacement and Removal $0 $0
Utility - Water $35,000 $35,000
Utility - Electrical $1,000 $1,000
Utility - Phone $65 $65
Total Direct Costs $76,165 $77,523
Indirect Costs
City Staff to Manage District $16,432 $17,060
Professional Services $4,200 $4,245
City Overhead/Administration $5,100 $5,100
County Administration Fees $117 $117
Fuel $100 $100
Incidentals $1,000 $0
Proposition 218 Proceeding $0 $0
Total Indirect Costs $26,949 $26,622
Total Direct & Indirect Costs $103,114 $104,145
Adjustments
General Benefit $0 ($32,270)
Operating Reserve Collection/Contribution $6,594 $20,980 Capital Replacement Collection/Contribution $0 $20,244
Total Adjustments $6,594 $8,955
Total Assessment (1) $109,708 $113,099
Individual Assessment
Total Parcels 82 82
Maximum Allowable Levy per Parcel $1,337.91 $1,379.24
Proposed Levy per Parcel $1,337.90 $1,379.24
Reserve Fund Balances
Beginning Operating Reserve $7,643 $17,781
Operating Reserve Collection/Contribution $6,594 $20,980 Est. Ending Operating Reserve (2) $14,237 $38,762
Beginning Capital Replacement Reserve $0 $0
Capital Reserve Collection/Contribution $0 $20,244
Est. Ending Capital Replacement Reserve (3) $0 $20,244
(1) Slight variance due to rounding. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy. (3) The Capital Replacement Reserve fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs.

Page 442 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 5
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

Below is the description of the Method of Apportionment and Special Benefit and the Assessment Roll summary for the Assessment District.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 6
Improvements Authorized by the 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities. • The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; • The costs of printing, advertising, and the publishing, posting, and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5. • Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. • The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Page 444 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 7
are being maintained. Based upon the most current average daily trip (ADT) information available, the passthrough traffic represents, on average, 89.7% of the total daily traffic on Norco Hills Road, between Parkview Drive and Valley Drive. These pass-through traffic numbers result in a general benefit contribution of 89.7% of the landscape maintenance costs along Norco Hills Road.

In January 2018, the United States Department of Labor, Bureau of Labor Statistics, discontinued the Los Angeles - Riverside - Orange County Consumer Price Index and created a new Riverside - San Bernardino – Ontario Consumer Price Index. This new index was used to escalate the Maximum Assessment Rate by 3.09% for Fiscal Year 2026-2027. The maximum per parcel assessment increased from $1,337.91 to $1,379.24. The maximum per parcel assessment of $1,379.24 will be levied.

Page 445 of 494 ends

4. Assessment
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 8
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts are presented in Appendix A.

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5. Assessment Diagram
City of Norco Landscape Maintenance District No. 3
Engineer’s Report for Fiscal Year 2026-2027 9
An Assessment Diagram for the District is on file in the office of the City Clerk. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Riverside, for the year when this Report was prepared, and are incorporated by reference herein and made a part of this Report. A reduced scale map depicting the assessment diagram is attached hereto.

Legal Description of Landscape Maintenance District No. 3 (Beazer) That certain real property situated in the City of Norco, County of Riverside, State of California, more particularly described as follows:

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APPENDIX A
Assessment Roll

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Total 82 $113,097.68
APN Levy
123450001 $1,379.24
123450005 $1,379.24
123461003 $1,379.24
123461007 $1,379.24
123462003 $1,379.24
123462007 $1,379.24
123462011 $1,379.24
123462015 $1,379.24
123462019 $1,379.24
123471002 $1,379.24
123472001 $1,379.24
123472005 $1,379.24
123472009 $1,379.24
123472013 $1,379.24
123481001 $1,379.24
123481005 $1,379.24
123482003 $1,379.24
123482007 $1,379.24
123482011 $1,379.24
123482015 $1,379.24
123482019 $1,379.24
APN Levy
123450002 $1,379.24
123450014 $1,379.24
123461004 $1,379.24
123461008 $1,379.24
123462004 $1,379.24
123462008 $1,379.24
123462012 $1,379.24
123462016 $1,379.24
123462020 $1,379.24
123471003 $1,379.24
123472002 $1,379.24
123472006 $1,379.24
123472010 $1,379.24
123473001 $1,379.24
123481002 $1,379.24
123481006 $1,379.24
123482004 $1,379.24
123482008 $1,379.24
123482012 $1,379.24
123482016 $1,379.24
123482020 $1,379.24
APN Levy
123450003 $1,379.24
123461001 $1,379.24
123461005 $1,379.24
123462001 $1,379.24
123462005 $1,379.24
123462009 $1,379.24
123462013 $1,379.24
123462017 $1,379.24
123462021 $1,379.24
123471004 $1,379.24
123472003 $1,379.24
123472007 $1,379.24
123472011 $1,379.24
123473002 $1,379.24
123481003 $1,379.24
123482001 $1,379.24
123482005 $1,379.24
123482009 $1,379.24
123482013 $1,379.24
123482017 $1,379.24
APN Levy
123450004 $1,379.24
123461002 $1,379.24
123461006 $1,379.24
123462002 $1,379.24
123462006 $1,379.24
123462010 $1,379.24
123462014 $1,379.24
123462018 $1,379.24
123471001 $1,379.24
123471005 $1,379.24
123472004 $1,379.24
123472008 $1,379.24
123472012 $1,379.24
123473003 $1,379.24
123481004 $1,379.24
123482002 $1,379.24
123482006 $1,379.24
123482010 $1,379.24
123482014 $1,379.24
123482018 $1,379.24
Albert A. Webb Associates Page 1 of 1 Execution Time: 5/4/2026 12:50:41 PM Fiscal Year 2026-27 Assessment Roll
City of Norco 682519 - LMD No. 3

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APPENDIX B
Assessment Diagram

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Landscape Maintenance Distrct 3 (Centex)
NORCO
HILLS
RD

FENNEL DR
VALLEY
DR
D
O
D
GE WAY
CELERY
LN
DILL
CIR
CALICO
C
T

FRIESIAN ST

CORIANDER
CIR
S
AFFR
O
N
C
RI
RED
ROCK
WAY

PARSLEY
LN

SHETLAND
CIR

ROSEMARY
CIR
LONGHO
RN W
AY
CLY
DES
D
ALE CT
CARSON
LN
SILVER

SPRINGS LN
PA
RKVIE
W
D
R
LEGEND
District Boundary
Landscaping
Equiestrian Trails
M:\GIS-Assessment\Norco\Improvements_LM
D3_Centex.mxd; 29 Apr 2024 0 500 1,000
Feet

CITY OF NORCO
Riverside Co. July, 2024
Improvement Location Map

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Page 452 of 494 ends

Engineer’s Report
Fiscal Year 2026-2027
City of Norco
Landscape Maintenance District No. 4
(Norco Ridge Ranch – Tracts 29588 & 29589)
Prepared For
June 2026

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Page 454 of 494 ends

i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 i
AGENCY: CITY OF NORCO
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 4
TO: CITY COUNCIL

CITY OF NORCO

STATE OF CALIFORNIA
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City Council (the “City Council”) of the City of Norco (the “City”), State of California, submitted herewith is the Engineer’s Report for Landscape Maintenance District No. 4 (the "Report"), consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscaping and Lighting Act of 1972" (the “1972 Act”), as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2026-16 adopted by the City Council, Riverside County, California ordering the preparation of the Report for Landscape Maintenance District No. 4 (the “District” or “LMD No. 4”). This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2026, to June 30, 2027.

SECTION 2 A COST ESTIMATE of the improvements to be maintained and-or improved for the mentioned Fiscal Year.

SECTION 5 An ASSESSMENT DIAGRAM of the District. Said Diagrams shall show the boundaries of the District.

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the City of Norco, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape Maintenance District No. 4 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.

Executed this day of 2026.

ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385

ENGINEER OF WORK

ON BEHALF OF THE CITY OF NORCO

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report was filed in the City Clerk’s Office on the day of 2026.

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA

Page 456 of 494 ends

i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 iii
WHEREAS, on March 18, 2026, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Levy and Collection of Assessments and the Preparation of an Engineer’s Report for LMD No. 4; Whereas, the Resolution of Intention directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operation and servicing of the improvements for LMD No. 4 for the referenced Fiscal Year, a diagram for LMD No. 4 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operation and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 4 in proportion to the special benefit received;

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 1
Overview
On August 7, 2002, the City Council of the City of Norco, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the California Streets and Highways Code (the “Act”) adopted its Resolution of the City Council of the City of Norco Initiating Proceedings for the Formation for a Maintenance Assessment District and thereafter formed Landscape Maintenance District No. 4 (Norco Ridge Ranch – Tracts 29588 & 29589).

Slopes, Parkways and Trails:
• Slope landscaping – non-irrigated (3.78 acres)
• Slope landscaping – irrigated (13.17 acres)
• Fuel modification areas (17.66 acres)
• Parkway landscaping (1.11 acres)
• Equestrian trails (26.54 acres)
Open Space and Wetland Areas:
• Natural open space – non-irrigated (384.34 acres)
• Wetlands area – non-irrigated (13.04 acres)
Capital Improvement Projects
All of the equestrian trail wood fencing has been replaced with vinyl fencing for a total cost to the District of $919,432. This amount was collected over time in the Capital Replacement Reserve Fund.

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1. Plans and Specifications
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 2
Crestview Slope - The existing Acacia redolens plant material is over 25 years old and has entered a stage of significant decline and has exceeded its typical life expectancy. As a result, routine maintenance has become increasingly challenging, particularly with respect to trimming due to plant size and height. Additionally, irrigation system maintenance and repairs have grown more difficult and less efficient.

The City has initiated planning efforts to address these issues through a phased rehabilitation approach. RHA Landscape Architects has been engaged to assist in developing feasible solutions.

Initial cost estimates for a full-scale slope renovation—including complete vegetation removal, new irrigation installation, and replanting with a new variety of Acacia —are approximately $7 million. Due to the high cost, this option is not financially viable.

As an alternative, a more cost-effective phased approach has been proposed. This plan includes clearing the slope in manageable sections, repairing existing irrigation infrastructure as needed, and establishing new vegetation through hydroseeding with a California native plant mix. This strategy reduces the projected cost by approximately $6 million and allows implementation over time, minimizing the financial impact on the district while improving long-term sustainability and maintenance efficiency. The district will be collecting Capital Replacement Reserves over time to fund this project.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 3
The estimated costs for the operation, maintenance and servicing of the facilities, shown in Table 2-1, are the estimated costs of maintenance if the facilities were fully maintained for Fiscal Year 2026-2027. The 1972 Act provides that the total cost of the maintenance and services, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with district proceedings.

Any surplus or deficit remaining on July 1 must be carried over to the next fiscal year.

The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications are summarized in Table 2-1.

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2. Cost Estimate
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 4
Table 2-1
Budget Details
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $330,000 $337,405
Wetlands Maintenance $0 $0
Park Maintenance $0 $0
Equestrian Trails $0 $0
Natural Open Space $0 $0
Tree and Plant Replacement and Removal $2,000 $1,000
Utility - Water $90,000 $100,000
Utility - Electrical $8,000 $8,000
Utility - Phone $500 $550
Total Direct Costs $430,500 $446,955
Indirect Costs
City Staff to Manage District $28,740 $29,854
Professional Services $6,200 $16,750
City Overhead/Administration $31,500 $31,500
County Administration Fees $288 $288
Fuel $160 $160
Incidentals $5,000 $5,000
Proposition 218 Proceeding $0 $0
Total Indirect Costs $71,888 $83,552
Total Direct & Indirect Costs $502,388 $530,507
Adjustments
Operating Reserve Collection/Contribution $0 $0
Capital Replacement Collection/Contribution $5,000 $75,000 Total Adjustments $5,000 $75,000
Total Assessment (1) $507,388 $605,507
Individual Assessment
Total EBUs 537.50 537.50
Maximum Allowable Levy per EBU $1,422.39 $1,466.33
Proposed Levy per EBU $943.98 $1,126.54
Reserve Fund Balances
Beginning Operating Reserve $217,750 $223,478
Operating Reserve Collection/Contribution $0 $0.0
Est. Ending Operating Reserve (2) $217,750 $223,478
Beginning Capital Replacement Reserve $141,088 $105,920 Capital Reserve Collection/Contribution $5,000 $75,000
Est. Ending Capital Replacement Reserve (3) $146,088 $180,920 (1) Slight variance due to rounding.
(2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy. (3) The Capital Replacement Reserve fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs.

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3. Method of Apportionment
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 5
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

Below is the description of the Method of Apportionment and Special Benefit and the Assessment Roll summary for the Assessment District.

Page 462 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 6
Improvements Authorized by the 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities. • The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

IDENTIFYING THE BENEFIT
It is necessary to identify the benefit that the public improvement will render to the properties within the Assessment District. The landscaping, irrigation, and equestrian trails have been designed and will be constructed for the benefit of enhanced aesthetics and neighborhood identity for all properties within the Assessment District.

Page 463 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 7

EQUIVALENT BENEFIT UNITS:

To proportionally and equitably assess the special benefits to each parcel, it is necessary to correlate each property’s proportional benefit to other properties that benefit from the improvements and services being funded. The Equivalent Benefit Unit (EBU) method of apportionment uses a basic unit (base value) of assessment that is common to all properties benefiting from the improvements and services provided and assigns a weighted value to each parcel based on an assessment formula that equates the property’s specific development status, type of development (land use), and size of the property, as compared to the base value.

Single Family Residential — This land use is defined as a fully subdivided residential home site with or without a structure. This land use is assigned 1.0 EBU per lot or parcel.

Each parcel within Tract Nos. 29588, -2, -3, -4, -5 and Tract Nos. 29589-1, -2, -3 benefit equally from the improvements and have been assigned 1.0 EBU. The parcels within Tract No. 29588-1 receive only the benefit of the trail maintenance and therefore have been assigned 0.22 EBUs.

In January 2018, the United States Department of Labor, Bureau of Labor Statistics, discontinued the Los Angeles - Riverside - Orange County Consumer Price Index and created a new Riverside - San Bernardino – Ontario Consumer Price Index. This new index was used to escalate the Maximum Assessment Rate by 3.09% for Fiscal Year 2026-2027. The maximum assessment per EBU increased from $1, 422.39 to $1,466.33.

Page 464 of 494 ends

4. Assessment
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 8
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts are presented in Appendix A.

Page 465 of 494 ends

5. Assessment Diagram
City of Norco Landscape Maintenance District No. 4
Engineer’s Report for Fiscal Year 2026-2027 9
An Assessment Diagram for the District is on file in the office of the City Clerk. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Riverside, for the year when this Report was prepared, and are incorporated by reference herein and made a part of this Report. A reduced scale map depicting the assessment diagram is attached hereto.

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APPENDIX A
Assessment Roll

Page 467 of 494 ends

APN Levy
123450015 $1,126.54
123450019 $1,126.54
123450023 $1,126.54
123500006 $1,126.54
123500010 $1,126.54
123500015 $1,126.54
123510001 $1,126.54
123510005 $1,126.54
123510009 $1,126.54
123511003 $1,126.54
123511007 $1,126.54
123520002 $1,126.54
123520006 $1,126.54
123520010 $1,126.54
123520014 $1,126.54
123540003 $1,126.54
123540007 $1,126.54
123540011 $1,126.54
123540015 $1,126.54
123540020 $1,126.54
123550001 $1,126.54
123550007 $1,126.54
123550011 $1,126.54
123551001 $1,126.54
123551005 $1,126.54
123560004 $1,126.54
123560008 $1,126.54
123560012 $1,126.54
123561004 $1,126.54
123570001 $1,126.54
123570005 $1,126.54
123570009 $1,126.54
123570013 $1,126.54
123570017 $1,126.54
123580009 $1,126.54
APN Levy
123450016 $1,126.54
123450020 $1,126.54
123450026 $1,126.54
123500007 $1,126.54
123500011 $1,126.54
123500016 $1,126.54
123510002 $1,126.54
123510006 $1,126.54
123510010 $1,126.54
123511004 $1,126.54
123511008 $1,126.54
123520003 $1,126.54
123520007 $1,126.54
123520011 $1,126.54
123521001 $1,126.54
123540004 $1,126.54
123540008 $1,126.54
123540012 $1,126.54
123540016 $1,126.54
123540021 $1,126.54
123550002 $1,126.54
123550008 $1,126.54
123550012 $1,126.54
123551002 $1,126.54
123560001 $1,126.54
123560005 $1,126.54
123560009 $1,126.54
123561001 $1,126.54
123561005 $1,126.54
123570002 $1,126.54
123570006 $1,126.54
123570010 $1,126.54
123570014 $1,126.54
123580001 $1,126.54
123580018 $1,126.54
APN Levy
123450017 $1,126.54
123450021 $1,126.54
123450027 $1,126.54
123500008 $1,126.54
123500012 $1,126.54
123500017 $1,126.54
123510003 $1,126.54
123510007 $1,126.54
123511001 $1,126.54
123511005 $1,126.54
123511009 $1,126.54
123520004 $1,126.54
123520008 $1,126.54
123520012 $1,126.54
123540001 $1,126.54
123540005 $1,126.54
123540009 $1,126.54
123540013 $1,126.54
123540017 $1,126.54
123540022 $1,126.54
123550003 $1,126.54
123550009 $1,126.54
123550019 $1,126.54
123551003 $1,126.54
123560002 $1,126.54
123560006 $1,126.54
123560010 $1,126.54
123561002 $1,126.54
123561006 $1,126.54
123570003 $1,126.54
123570007 $1,126.54
123570011 $1,126.54
123570015 $1,126.54
123580002 $1,126.54
123590001 $1,126.54
APN Levy
123450018 $1,126.54
123450022 $1,126.54
123450028 $1,126.54
123500009 $1,126.54
123500014 $1,126.54
123500018 $1,126.54
123510004 $1,126.54
123510008 $1,126.54
123511002 $1,126.54
123511006 $1,126.54
123520001 $1,126.54
123520005 $1,126.54
123520009 $1,126.54
123520013 $1,126.54
123540002 $1,126.54
123540006 $1,126.54
123540010 $1,126.54
123540014 $1,126.54
123540018 $1,126.54
123540030 $1,126.54
123550006 $1,126.54
123550010 $1,126.54
123550020 $1,126.54
123551004 $1,126.54
123560003 $1,126.54
123560007 $1,126.54
123560011 $1,126.54
123561003 $1,126.54
123561007 $1,126.54
123570004 $1,126.54
123570008 $1,126.54
123570012 $1,126.54
123570016 $1,126.54
123580003 $1,126.54
123590002 $1,126.54
Albert A. Webb Associates Page 1 of 5 Execution Time: 5/12/2026 7:36:32 AM Fiscal Year 2026-27 Assessment Roll
City of Norco 682520 - LMD No. 4

Page 468 of 494 ends

APN Levy
123590003 $1,126.54
123590007 $1,126.54
123590011 $1,126.54
123590015 $1,126.54
123591004 $1,126.54
123591008 $1,126.54
123600001 $1,126.54
123600005 $1,126.54
123600009 $1,126.54
123600013 $1,126.54
123600020 $1,126.54
123602001 $1,126.54
123602005 $1,126.54
123602009 $1,126.54
123610002 $1,126.54
123612001 $1,126.54
123612005 $1,126.54
123612009 $1,126.54
123613001 $1,126.54
123613005 $1,126.54
123620001 $1,126.54
123620005 $1,126.54
123621002 $1,126.54
123621006 $1,126.54
123621010 $1,126.54
123621014 $1,126.54
123630001 $1,126.54
123630005 $1,126.54
123630009 $1,126.54
123630013 $1,126.54
123630017 $1,126.54
123630021 $1,126.54
123640002 $1,126.54
123640010 $1,126.54
123640014 $1,126.54
APN Levy
123590004 $1,126.54
123590008 $1,126.54
123590012 $1,126.54
123591001 $1,126.54
123591005 $1,126.54
123592001 $1,126.54
123600002 $1,126.54
123600006 $1,126.54
123600010 $1,126.54
123600017 $1,126.54
123600021 $1,126.54
123602002 $1,126.54
123602006 $1,126.54
123602010 $1,126.54
123611001 $1,126.54
123612002 $1,126.54
123612006 $1,126.54
123612010 $1,126.54
123613002 $1,126.54
123613006 $1,126.54
123620002 $1,126.54
123620006 $1,126.54
123621003 $1,126.54
123621007 $1,126.54
123621011 $1,126.54
123621015 $1,126.54
123630002 $1,126.54
123630006 $1,126.54
123630010 $1,126.54
123630014 $1,126.54
123630018 $1,126.54
123630022 $1,126.54
123640003 $1,126.54
123640011 $1,126.54
123640015 $1,126.54
APN Levy
123590005 $1,126.54
123590009 $1,126.54
123590013 $1,126.54
123591002 $1,126.54
123591006 $1,126.54
123592002 $1,126.54
123600003 $1,126.54
123600007 $1,126.54
123600011 $1,126.54
123600018 $1,126.54
123600022 $1,126.54
123602003 $1,126.54
123602007 $1,126.54
123602011 $1,126.54
123611002 $1,126.54
123612003 $1,126.54
123612007 $1,126.54
123612011 $1,126.54
123613003 $1,126.54
123613007 $1,126.54
123620003 $1,126.54
123620007 $1,126.54
123621004 $1,126.54
123621008 $1,126.54
123621012 $1,126.54
123621016 $1,126.54
123630003 $1,126.54
123630007 $1,126.54
123630011 $1,126.54
123630015 $1,126.54
123630019 $1,126.54
123630023 $1,126.54
123640004 $1,126.54
123640012 $1,126.54
123640016 $1,126.54
APN Levy
123590006 $1,126.54
123590010 $1,126.54
123590014 $1,126.54
123591003 $1,126.54
123591007 $1,126.54
123592003 $1,126.54
123600004 $1,126.54
123600008 $1,126.54
123600012 $1,126.54
123600019 $1,126.54
123600023 $1,126.54
123602004 $1,126.54
123602008 $1,126.54
123610001 $1,126.54
123611003 $1,126.54
123612004 $1,126.54
123612008 $1,126.54
123612012 $1,126.54
123613004 $1,126.54
123613008 $1,126.54
123620004 $1,126.54
123621001 $1,126.54
123621005 $1,126.54
123621009 $1,126.54
123621013 $1,126.54
123621017 $1,126.54
123630004 $1,126.54
123630008 $1,126.54
123630012 $1,126.54
123630016 $1,126.54
123630020 $1,126.54
123640001 $1,126.54
123640005 $1,126.54
123640013 $1,126.54
123640017 $1,126.54
Albert A. Webb Associates Page 2 of 5 Execution Time: 5/12/2026 7:36:32 AM Fiscal Year 2026-27 Assessment Roll
City of Norco 682520 - LMD No. 4

Page 469 of 494 ends

APN Levy
123640018 $1,126.54
123650001 $1,126.54
123650005 $1,126.54
123650009 $1,126.54
123650013 $1,126.54
123651003 $1,126.54
123660004 $1,126.54
123660008 $1,126.54
123660012 $1,126.54
123661002 $1,126.54
123661006 $1,126.54
123661010 $1,126.54
123670003 $1,126.54
123670007 $1,126.54
123671002 $1,126.54
123671006 $1,126.54
123671010 $1,126.54
123671014 $1,126.54
168260002 $1,126.54
168260006 $1,126.54
168260010 $1,126.54
168260014 $1,126.54
168260018 $1,126.54
168260022 $1,126.54
168270004 $1,126.54
168270008 $1,126.54
168270012 $1,126.54
168270016 $1,126.54
168271004 $1,126.54
168280003 $1,126.54
168281001 $1,126.54
168281005 $1,126.54
168282001 $1,126.54
168290001 $1,126.54
168290005 $1,126.54
APN Levy
123640019 $1,126.54
123650002 $1,126.54
123650006 $1,126.54
123650010 $1,126.54
123650014 $1,126.54
123660001 $1,126.54
123660005 $1,126.54
123660009 $1,126.54
123660013 $1,126.54
123661003 $1,126.54
123661007 $1,126.54
123661011 $1,126.54
123670004 $1,126.54
123670008 $1,126.54
123671003 $1,126.54
123671007 $1,126.54
123671011 $1,126.54
123671015 $1,126.54
168260003 $1,126.54
168260007 $1,126.54
168260011 $1,126.54
168260015 $1,126.54
168260019 $1,126.54
168270001 $1,126.54
168270005 $1,126.54
168270009 $1,126.54
168270013 $1,126.54
168271001 $1,126.54
168271005 $1,126.54
168280004 $1,126.54
168281002 $1,126.54
168281006 $1,126.54
168282002 $1,126.54
168290002 $1,126.54
168290006 $1,126.54
APN Levy
123640020 $1,126.54
123650003 $1,126.54
123650007 $1,126.54
123650011 $1,126.54
123651001 $1,126.54
123660002 $1,126.54
123660006 $1,126.54
123660010 $1,126.54
123660014 $1,126.54
123661004 $1,126.54
123661008 $1,126.54
123670001 $1,126.54
123670005 $1,126.54
123670009 $1,126.54
123671004 $1,126.54
123671008 $1,126.54
123671012 $1,126.54
123671016 $1,126.54
168260004 $1,126.54
168260008 $1,126.54
168260012 $1,126.54
168260016 $1,126.54
168260020 $1,126.54
168270002 $1,126.54
168270006 $1,126.54
168270010 $1,126.54
168270014 $1,126.54
168271002 $1,126.54
168280001 $1,126.54
168280005 $1,126.54
168281003 $1,126.54
168281007 $1,126.54
168282003 $1,126.54
168290003 $1,126.54
168290007 $1,126.54
APN Levy
123640021 $1,126.54
123650004 $1,126.54
123650008 $1,126.54
123650012 $1,126.54
123651002 $1,126.54
123660003 $1,126.54
123660007 $1,126.54
123660011 $1,126.54
123661001 $1,126.54
123661005 $1,126.54
123661009 $1,126.54
123670002 $1,126.54
123670006 $1,126.54
123671001 $1,126.54
123671005 $1,126.54
123671009 $1,126.54
123671013 $1,126.54
168260001 $1,126.54
168260005 $1,126.54
168260009 $1,126.54
168260013 $1,126.54
168260017 $1,126.54
168260021 $1,126.54
168270003 $1,126.54
168270007 $1,126.54
168270011 $1,126.54
168270015 $1,126.54
168271003 $1,126.54
168280002 $1,126.54
168280006 $1,126.54
168281004 $1,126.54
168281008 $1,126.54
168282004 $1,126.54
168290004 $1,126.54
168290008 $1,126.54
Albert A. Webb Associates Page 3 of 5 Execution Time: 5/12/2026 7:36:32 AM Fiscal Year 2026-27 Assessment Roll
City of Norco 682520 - LMD No. 4

Page 470 of 494 ends

APN Levy
168290009 $1,126.54
168291002 $1,126.54
168291006 $1,126.54
168292004 $1,126.54
168300001 $1,126.54
168300005 $1,126.54
168300009 $1,126.54
168300013 $1,126.54
168300017 $1,126.54
168300021 $1,126.54
168300025 $1,126.54
168300029 $1,126.54
168300033 $1,126.54
168300037 $1,126.54
168311001 $1,126.54
168311005 $1,126.54
168311009 $1,126.54
168311013 $1,126.54
168311017 $1,126.54
168312003 $1,126.54
168312007 $1,126.54
168320003 $1,126.54
168320007 $1,126.54
168320011 $1,126.54
168320015 $1,126.54
168321002 $1,126.54
168321006 $1,126.54
168321010 $1,126.54
168350001 $247.42
168350005 $247.42
168350009 $247.42
168350013 $247.42
168350017 $247.42
168350021 $247.42
168350025 $247.42
APN Levy
168290010 $1,126.54
168291003 $1,126.54
168292001 $1,126.54
168292005 $1,126.54
168300002 $1,126.54
168300006 $1,126.54
168300010 $1,126.54
168300014 $1,126.54
168300018 $1,126.54
168300022 $1,126.54
168300026 $1,126.54
168300030 $1,126.54
168300034 $1,126.54
168300038 $1,126.54
168311002 $1,126.54
168311006 $1,126.54
168311010 $1,126.54
168311014 $1,126.54
168311018 $1,126.54
168312004 $1,126.54
168312008 $1,126.54
168320004 $1,126.54
168320008 $1,126.54
168320012 $1,126.54
168320016 $1,126.54
168321003 $1,126.54
168321007 $1,126.54
168321011 $1,126.54
168350002 $247.42
168350006 $247.42
168350010 $247.42
168350014 $247.42
168350018 $247.42
168350022 $247.42
APN Levy
168290011 $1,126.54
168291004 $1,126.54
168292002 $1,126.54
168292006 $1,126.54
168300003 $1,126.54
168300007 $1,126.54
168300011 $1,126.54
168300015 $1,126.54
168300019 $1,126.54
168300023 $1,126.54
168300027 $1,126.54
168300031 $1,126.54
168300035 $1,126.54
168300039 $1,126.54
168311003 $1,126.54
168311007 $1,126.54
168311011 $1,126.54
168311015 $1,126.54
168312001 $1,126.54
168312005 $1,126.54
168320001 $1,126.54
168320005 $1,126.54
168320009 $1,126.54
168320013 $1,126.54
168320017 $1,126.54
168321004 $1,126.54
168321008 $1,126.54
168321012 $1,126.54
168350003 $247.42
168350007 $247.42
168350011 $247.42
168350015 $247.42
168350019 $247.42
168350023 $247.42
APN Levy
168291001 $1,126.54
168291005 $1,126.54
168292003 $1,126.54
168292007 $1,126.54
168300004 $1,126.54
168300008 $1,126.54
168300012 $1,126.54
168300016 $1,126.54
168300020 $1,126.54
168300024 $1,126.54
168300028 $1,126.54
168300032 $1,126.54
168300036 $1,126.54
168310001 $1,126.54
168311004 $1,126.54
168311008 $1,126.54
168311012 $1,126.54
168311016 $1,126.54
168312002 $1,126.54
168312006 $1,126.54
168320002 $1,126.54
168320006 $1,126.54
168320010 $1,126.54
168320014 $1,126.54
168321001 $1,126.54
168321005 $1,126.54
168321009 $1,126.54
168321013 $1,126.54
168350004 $247.42
168350008 $247.42
168350012 $247.42
168350016 $247.42
168350020 $247.42
168350024 $247.42
Albert A. Webb Associates Page 4 of 5 Execution Time: 5/12/2026 7:36:32 AM Fiscal Year 2026-27 Assessment Roll
City of Norco 682520 - LMD No. 4

Page 471 of 494 ends

Total 557 $605,504.78
Albert A. Webb Associates Page 5 of 5 Execution Time: 5/12/2026 7:36:32 AM Fiscal Year 2026-27 Assessment Roll
City of Norco 682520 - LMD No. 4

Page 472 of 494 ends

APPENDIX B
Assessment Diagram

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Landscape Maintenance Distrct 4 (Ridge Ranch)
6TH ST

FIFTH ST

TEMESCAL AVE

NORCO HILLS
RD
3RD ST

CRESTVIEW

DR FRIESIA N
ST

VALLEY DR

EL PASO

DR CALIFORNIA AVE

GRAMERCY
PL

HA RNESS
LN
AZTEC
LN

WENTWORTH
DR

W YCLIFF E
ST
DEWAR
DR

ROSEMARY
CIR

PARKVIEW DR

FOURTH ST

PEACOCK
LN

G NI GER LN

HILLSIDE AVE
SIERRA
VISTA
AVE

DAPPLEGRAY LN

WILD HORSE
LN

OL D ENBUR G LN

TILDEN PL

MT SHASTA DR
CROSS
RAIL
LN

CORIANDER
CIR

MT RUSH MORE
DR

CREIGHTON ST

A NDALUSIAN
DR

GA R DEN GROVE AVE
STABLE
WAY

CARSON LN

BRANDING IRON WAY

COLLEGE
AVE

RALEY DR

KINGMAN DR

EAST ST

BUCKSKIN LN

LA QUINTA WAY

VAND ERMOLEN DR

CENTER AVE

PEDLEY AVE
LEGEND
District Boundary
Landscaping
Park
Wetlands
Open Space
Equestrian Trails
M:\GIS-Assessment\Norco\Improvements_LM
D4_Ridge_Ranch_Portrait.mxd; Map Date 09 May 2024 0 2,000 4,000 Feet
Riverside Co. GIS, July 2024
Improvement Location Map

Page 474 of 494 ends

Page 475 of 494 ends

Engineer’s Report
Fiscal Year 2026-2027
City of Norco
Landscape Maintenance District No. 5
(Hawk’s Crest)
Prepared For
June 2026

Page 476 of 494 ends

Page 477 of 494 ends

i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 i
AGENCY: CITY OF NORCO
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 5
TO: CITY COUNCIL

CITY OF NORCO

STATE OF CALIFORNIA
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City Council (the “City Council”) of the City of Norco (the “City”), State of California, submitted herewith is the Engineer’s Report for Landscape Maintenance District No. 5 (the "Report"), consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscaping and Lighting Act of 1972" (the “1972 Act”), as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2026-17 adopted by the City Council, Riverside County, California ordering the preparation of the Report for Landscape Maintenance District No. 5 (the “District” or “LMD No. 5”). This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2026, to June 30, 2027.

SECTION 2 A COST ESTIMATE of the improvements to be maintained and/or improved for the mentioned Fiscal Year.

SECTION 5 An ASSESSMENT DIAGRAM of the District. Said Diagrams shall show the boundaries of the District.

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i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the City of Norco, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape Maintenance District No. 5 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.

Executed this day of 2026.

ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385

ENGINEER OF WORK

ON BEHALF OF THE CITY OF NORCO

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report was filed in the City Clerk’s Office on the day of 2026.

CITY CLERK

CITY OF NORCO

STATE OF CALIFORNIA

Page 479 of 494 ends

i. Engineer’s Statement
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 iii
WHEREAS, on March 18, 2026, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Levy and Collection of Assessments and the Preparation of an Engineer’s Report for LMD No. 5; Whereas, the Resolution of Intention directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operation and servicing of the improvements for LMD No. 5 for the referenced Fiscal Year, a diagram for LMD No. 5 showing the area and properties to be assessed, and an assessment of the estimated costs of the maintenance, operation and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within LMD No. 5 in proportion to the special benefit received;

Page 480 of 494 ends

1. Plans and Specifications
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 1
Overview
On November 5, 2003, the City Council of the City of Norco, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 (commencing with Section 22500) of Division 15 of the California Streets and Highways Code (the “Act”) adopted its Resolution of the City Council of the City of Norco Initiating Proceedings for the Formation for a Maintenance Assessment District and thereafter formed Landscape Maintenance District No. 5 (Hawk’s Crest).

Description of Improvements and Services
Improvements include but are not limited to landscaping, planting, shrubbery, trees, irrigation systems, hardscapes, fixtures, and appurtenant facilities, in public rights-of-way, parkways, slopes, trails, open space and dedicated easements within the boundaries of said Assessment District. The following are the facilities to be maintained within the District:
• Landscape Maintenance (Park-Flat) includes all pruning, weed and pest control, fertilization, turf care, trash and debris cleanup, irrigation to include maintenance and repair, water cost, electrical cost for controllers, tree trimming up to 15 feet, tree staking, backflow testing, rodent control and plant replacement.
• Arena Maintenance includes grading and replenishment of DG and maintenance of rail. • Equestrian Trails include minor grading, replacement of wooden posts and rails, and addition of decomposed granite for trail surface.
• Landscape Maintenance (Slope - Park & Arena) includes plant maintenance, weed, and pest control, and debris cleanup.
• Slope Maintenance includes all pruning, weed and pest control, fertilization, turf care, trash and debris cleanup, irrigation to include maintenance and repair, water cost, electrical cost for controllers, tree trimming up to 15 feet, tree staking, backflow testing, rodent control and plant replacement for exterior slopes along Fifth Street and California Ave.
• Landscape Maintenance (Parkways) includes weeding, feeding of ground cover and maintenance and trimming of street trees.

Page 481 of 494 ends

1. Plans and Specifications
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 2
Capital Improvement Projects
The work to be performed under this project shall consist of furnishing all labor, materials, equipment, and incidentals necessary to continue the installation of white vinyl fencing throughout Landscape Maintenance District 5 during the upcoming fiscal year, along with parkway irrigation improvements through the conversion of existing irrigation systems to drip irrigation. The project includes the removal and replacement of existing fencing where necessary, installation of new commercial‐grade white vinyl fencing, modifications to existing irrigation infrastructure, installation of drip irrigation components, and restoration of all disturbed areas. The improvements are intended to enhance the overall appearance of the district, improve irrigation efficiency, reduce water consumption, and support the long‐term maintenance and sustainability of landscaped areas within the district.

Page 482 of 494 ends

2. Cost Estimate
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 3
The estimated costs for the operation, maintenance and servicing of the facilities, shown in Table 2-1, are the estimated costs of maintenance if the facilities were fully maintained for Fiscal Year 2026-2027. The 1972 Act provides that the total cost of the maintenance and services, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with district proceedings.

Any surplus or deficit remaining on July 1 must be carried over to the next fiscal year.

The cost of servicing, maintaining, repairing, and replacing the actual improvements as described in the Plans and Specifications is summarized in Table 2-1.

Page 483 of 494 ends

2. Cost Estimate
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 4
Table 2‐1
Budget Details
Direct Costs FY 2025‐26 FY 2026‐27
Landscape Maintenance $22,000   $22,336
Arena Maintenance $0   $0
Park Maintenance $0   $0
Equestrian Trails $0   $0
Natural Open Space $0   $0
Tree and Plant Replacement and Removal $0   $0
Utility ‐ Water $9,000   $10,000
Utility ‐ Electrical $700   $700
Utility ‐ Phone $80   $80
Total Direct Costs $31,780   $33,116
Indirect Costs
City Staff to Manage District $12,328   $12,792
Professional Services $4,100   $4,000
City Overhead/Administration $3,100   $3,100
County Administration Fees $105   $105
Fuel $80   $80
Incidentals $1,000   $0
Proposition 218 Proceeding $0   $0
Total Indirect Costs   $20,713   $20,077
Total Direct & Indirect Costs $52,493   $53,193
Adjustments
Operating Reserve collection/Contribution ($11,504) ($2,454) Capital Replacement Collection/Contribution $30,000   $25,000 Total Adjustments $18,496   $22,546
Total Assessment (1) $70,989   $75,739
Individual Assessment
Total Parcels 50 50
Maximum Allowable Levy per Parcel $1,496.51   $1,542.74 Proposed Levy per Parcel $1,419.78   $1,514.78
Reserve Fund Balances
Beginning Operating Reserve $42,394   $19,012
Operating Reserve Collection/Contribution ($11,504) ($2,454) Est. Ending Operating Reserve (2) $30,890   $16,558
Beginning Capital Replacement Reserve $19,202   $48,663 Capital Reserve Collection/Contribution $30,000   $25,000 Est. Ending Capital Replacement Reserve (3) $49,202   $73,663 (1) Slight variance due to rounding. (2) The Operating Reserve Fund may equal up to 50% of the estimated annual cost of providing services funded by the District and shall be used to pay the cost of services until the District receives funds from the assessment levy. (3) The Capital Replacement Reserve fund will be used for capital improvement projects including the cost to replace and/or renovate larger, more expensive improvements within the benefit zone. These improvements have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non‐expended assessment monies, in excess of the Operating Reserve Contribution, will be transferred to the Capital Replacement Reserve fund until such time as there are sufficient monies to pay for these and/or other unforeseen improvement costs.

Page 484 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 5
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218, entitled “Right to Vote on Taxes Act,” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessments imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

Below is the description of the Method of Apportionment and Special Benefit and the Assessment Roll summary for the Assessment District.

Page 485 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 6
Improvements Authorized by the 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities. • The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Page 486 of 494 ends

3. Method of Apportionment
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 7

Page 487 of 494 ends

4. Assessment
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 8
Parcel identification for each lot or parcel within the District shall be the parcel as shown on the County Secured Roll for the year in which this Report is prepared and reflective of the Assessor’s Parcel Maps. A listing of the proposed lots and parcels to be assessed within this District along with the assessment amounts, is presented in Appendix A.

Page 488 of 494 ends

5. Assessment Diagram
City of Norco Landscape Maintenance District No. 5
Engineer’s Report for Fiscal Year 2026-2027 9
An Assessment Diagram for the District is on file in the office of the City Clerk. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Riverside, for the year when this Report was prepared, and are incorporated by reference herein and made a part of this Report. A reduced scale map depicting the assessment diagram is attached hereto.

Legal Description of Landscape Maintenance District No. 5 (Hawk’s Crest) That certain real property situated in the City of Norco, County of Riverside, State of California, more particularly described as follows:

Lots 1 through 50 inclusive, of Tract No. 30230 in the City of Norco, County of Riverside, State of California, as per map recorded in Book 344, Pages 40 through 45, inclusive, of Maps in the Office of the County Recorder of Said County.

Page 489 of 494 ends

APPENDIX A
Assessment Roll

Page 490 of 494 ends

Total 50 $75,739.00
APN Levy
123530001 $1,514.78
123530005 $1,514.78
123530009 $1,514.78
123530013 $1,514.78
123530017 $1,514.78
123530021 $1,514.78
123530025 $1,514.78
123531004 $1,514.78
123531008 $1,514.78
133330006 $1,514.78
133330010 $1,514.78
133330014 $1,514.78
133330018 $1,514.78
APN Levy
123530002 $1,514.78
123530006 $1,514.78
123530010 $1,514.78
123530014 $1,514.78
123530018 $1,514.78
123530022 $1,514.78
123531001 $1,514.78
123531005 $1,514.78
123531009 $1,514.78
133330007 $1,514.78
133330011 $1,514.78
133330015 $1,514.78
133330019 $1,514.78
APN Levy
123530003 $1,514.78
123530007 $1,514.78
123530011 $1,514.78
123530015 $1,514.78
123530019 $1,514.78
123530023 $1,514.78
123531002 $1,514.78
123531006 $1,514.78
123531010 $1,514.78
133330008 $1,514.78
133330012 $1,514.78
133330016 $1,514.78
APN Levy
123530004 $1,514.78
123530008 $1,514.78
123530012 $1,514.78
123530016 $1,514.78
123530020 $1,514.78
123530024 $1,514.78
123531003 $1,514.78
123531007 $1,514.78
133330005 $1,514.78
133330009 $1,514.78
133330013 $1,514.78
133330017 $1,514.78
Albert A. Webb Associates Page 1 of 1 Execution Time: 5/12/2026 10:36:07 AM Fiscal Year 2026-27 Assessment Roll
City of Norco 682521 - LMD No. 5

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APPENDIX B
Assessment Diagram

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L
andscapeMaintenanceDistrct5(HawksCrest)

CUTTING HORSE RD

CAVALETTILN
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H
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F
S
T
R
E
A
M
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N

CALIFORNIA
AVE

AINTREE
DOWNS
DR
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LEGENDDis
trictBoundary
Landscaping
Park
EquestrianTrail
M:\GIS-Assessment\Norco\Improvements_LMD5_Hawks_Crest.mxd; 29 Apr 2024 05001,000Fe
et

CITYOFNORCO
Riverside Co. July, 2024
ImprovementLocationMap

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Norco City CouncilJune 3, 2026

Norco City Council
June 3, 2026