Agenda packet, first session — Palmdale City Council, July 13, 2022 (part 3 of 5)

 Legacy Commons (new Palmdale Senior Center opened 2010) (14,000 square feet), 930 E. Avenue Q-9
 Palmdale Senior Center Park (1 acre) park site between 9th Street East & 10th Street East and Q-9 & Q-10
 Dry Town Waterpark (7 acres), at Palmdale Oasis Park, 3850-B E. Avenue S  Palmdale Oasis Recreation Center (17,500 square feet), 3850-A E. Avenue S  Palmdale Oasis Park (33 acres), southwest corner of Avenue S and 40th Street East, 3850-A E. Avenue S
 Competition Swimming Pool at Palmdale Oasis Park, 3850-C E Avenue S  Marie Kerr Park (57 Acres), 39700 30th Street West & 2723 Rancho Vista Boulevard
 Palmdale Amphitheater at Marie Kerr Park, 2723 Rancho Vista Boulevard  Best of the West Softball Complex, at Marie Kerr Park, 2723-F Rancho Vista Boulevard
 Competition Swimming Pool at Marie Kerr Park, 2723 Rancho Vista Boulevard  Marie Kerr Recreation Center, 2723-A Rancho Vista Boulevard  Lot adjacent to Amphitheatre/Marie Kerr Park (20 Acres), (not developed, currently used for overflow parking), 2723 Rancho Vista Boulevard  Dr. Robert C.17 St. Clair Parkway (8.72 Acres), Sierra Highway  Demonstration Garden (0.76 Acres), NEC of Palmdale Boulevard & Sierra Highway
 Foothill Park (12.33 Acres), 2525 The Groves
 Anaverde Hills Park (6.42 Acres), 2820 Greenbrier Street  Larry Chimbole Cultural Center (19,300 square feet), 38350 Sierra Highway  Hammack Activity Center/ Roller Hockey Rinks (29,000 square feet), 815 East Avenue Q-6 (Boys & Girls Club)
 Rancho Vista Neighborhood Park (5 Acres), Bolz Ranch / Town Center Road (not developed)
 Palmenthol History Park (16.3 Acres), Avenue S & 20th Street East (not developed)
 A.C. Warnack Nature Park (131.27 Acres), East of Godde Hill & South of the California Aqueduct (not developed)
The assessments shall also provide funding for the installation, maintenance, and servicing of new parks and recreation facilities, including, but not limited to new neighborhood and community parks, family aquatics facility, covered swimming pools, additional recreation centers, public amphitheatre, additional sports fields, improvements to park safety including enhanced lighting, replacement of antiquated playground equipment, additional park maintenance services, acquisition of lands for parks and recreation uses, and expansion of existing parks and recreation areas. The work and improvements are generally described as follows:
 Installation, maintenance and servicing of public recreational facilities and improvements, including, but not limited to, turf and play areas, park grounds and facilities, playground equipment, hard court surfaces, amphitheaters, tennis courts, Resolution No. CC 2022-042

Page 7 of 7 ends

gymnasiums, senior centers, recreation centers, aquatic parks, running tracks, walking paths, sports fields, basketball courts, swimming pools, landscape corridors, open space, trails, other recreational facilities, ground cover, shrubs and trees, irrigation and sprinkler systems, landscaping, drainage systems, lighting, fencing, entry monuments, graffiti removal and repainting, and labor, materials, supplies, utilities, equipment, and any debt service on bonds or other indebtedness issued for the work and improvements as applicable, at each of the locations owned, operated or maintained by the City. Plans and specifications for these improvements are filed with the Director of Parks and Recreation of the City and are incorporated herein by reference.
 Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to the Act; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to the Act; and (g) costs associated with any elections held for the approval of a new or increased assessment pursuant to the Act.

The assessment proceeds will be exclusively used for improvements within the Park District plus incidental expenses. Reference is made to the plans and specifications, including specific expenditure and improvement plans by park/recreation site, which are on file with the City.

STREETLIGHT MAINTENANCE ASSESSMENT DISTRICTS AND ANNEXATIONS: The improvements to be maintained are briefly described as follows: installation, maintenance, and servicing of any authorized improvements under the Act, including, but not limited to streetlight, traffic signal, highway safety light improvements, and any facilities which are appurtenant to any of the aforementioned or which are necessary or convenient for the maintenance or servicing thereof.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516

Fiscal Year 2022/23 Combined Engineer’s Report For:

Landscape Maintenance Assessment Districts
and Annexations
May 2022

TABLE OF CONTENTS

1. Engineer’s Letter ............................................................................................................. 1

2. Introduction ................................................................................................................... 2

2.1 Background .............................................................................................................. 2

2.2 Assessment District Inventory ................................................................................. 2

2.3 District Changes ....................................................................................................... 3

2.4 Process for Annual Assessment .............................................................................. 5

2.5 Legislative Context .................................................................................................. 6

3. Plans and Specifications .................................................................................................. 8

4. Estimate of Costs ............................................................................................................ 9

5. Method of Apportionment............................................................................................ 11

5.1 Special Benefit ....................................................................................................... 11

5.2 Quantification of General Benefit ......................................................................... 12

5.3 Method of Assessment.......................................................................................... 14

5.4 Cost of Living Inflator ............................................................................................ 14

5.5 Fiscal Year 2022/23 Maximum Assessment Rates ................................................ 16

5.6 Duration of Assessment ........................................................................................ 16

5.7 Appeals and Interpretation ................................................................................... 16

6. Assessment Diagram ..................................................................................................... 17

7. Landscape Maintenance Districts Area Maintained ....................................................... 18

8. Assessment Roll ............................................................................................................ 23

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 2

2. INTRODUCTION

2.1 Background
The City provides maintenance and servicing of certain publicly owned landscaped areas and detention basins throughout the City. In order to fund the maintenance of these landscaping projects and improvements, the City has formed 251 Landscape Maintenance Assessment Districts and Annexations with approximately 29,000 parcels. The Assessment Districts have been formed and the assessment levies have been made pursuant to Part 2 of Division 15 of the California Streets and Highways Code, commonly known as the Landscape and Lighting Act of 1972, and Article XIII D of the California Constitution (the “Article XIII D”).

2.2 Assessment District Inventory
Currently there are 251 existing Assessment Districts covering approximately 29,000 parcels. The City currently maintains landscape for only 232 Assessment Districts, encompassing about 26,800 parcels, and over 217 acres of landscaping located throughout the City. Although some Assessment Districts have been formed, the local improvements have not yet been installed and the City has not taken over the maintenance of their landscaping. Most of the Assessment Districts are comprised of residential parcels, both single-family and multi-family, with the exception of a few commercial developments.1 A complete list of the Assessment Districts including the number of parcels and the area of landscaping maintained is included in Sections 7 and 8 of this Engineer’s Report. In addition to the existing 251 Assessment Districts, there are several developments throughout the City that were covered under the original district, prior to 1996, and are not included within the existing 251 Assessment Districts. The developments and reason for their exclusion are as follows:
• There are 20 developments within the City that were originally maintained by the City. These 20 developments failed to receive voter approval in 1996 and, therefore, are no longer maintained by the City;
• There are 23 developments within the City, which have no landscaping improvements and are, therefore, not maintained by the City; and
• There are 10 developments within the City, which have been combined with other developments when the Assessment Districts were approved.

This Engineer’s Report covers the 251 existing Assessment Districts. New or pending Assessment Districts that will be approved after May 2022 will be presented to the City Council under separate reports.

The designation of the existing Assessment Districts is as follows:

Assessment District Nos. 1997-1, 2, 6, 7, 9, 10, 13, 14, 17, 19, 20, 23, 24, 24-1, 24-2, 24-3, 24-5, 25, 26, 28, 29, 31, 33, 35, 36, 41, 43, 46, 48, 49, 51, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 69, 70, 72, 73, 75, 76, 78, 80, 83, 84, 85, 86, 87, 88, 89, 93, 94, 96, 97, 98, 99, 100, 102, 105, 107, 110, 111, 114, 115, 116, 119, 120, 121, 122, 123, 125, 126, 127, 128, 129, 131, 133, 135, 136, 139, 140, 143, 144, 145, 146, 148, 151, 152, 153,

1 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 3 154, 156, 157, 160, 163, 165. 167, 168, 171, 175, 176, 177, 178, 179, 183, 188, 189, 190, 191, 192, 193, 195, 199, 203, 204, 206, 207, 213, 216, 220, and 224;
Assessment District Nos. 1998-5, 11, 12, 15, 16, 21, 22, 30, 32, 37, 39, 40, 42, 52, 56, 68, 77, 92, 103, 109, 112, 137, 212, and 214;
Assessment District Nos. 1999-106, 113, 138, 150, 182, 201, 202, 222, 233, and 234; Assessment District Nos. 2000-24-6, 44, 82, 219, and 235; Assessment District Nos. 2001-236, 237, and 238;
Assessment District Nos. 2002-141, 239, 240, 242, 243, 244, 251, 252, 253, 254, 255, and 256; Assessment District Nos. 2003-197, 245, 246, 259, and 260; Assessment District Nos. 2004-180, 221, 241, 247, 248, 257, 261, 262, 264, 265, 266, 267, 268, 271, 272, 274, 276, 277, and 900;
Assessment District Nos. 2005-159, 184, 217, 256-01, 263, 272-01, 273, 275, 278, 279, 281, 282, 283, 286, 287, 289, 292, 293, 296, and 299;
Assessment District Nos. 2006-173, 272-02, 292-01, 294, 295, 297, 298, 301, 302, 314, 315, and 901; Assessment District Nos. 2007-304, 312, 313, 316, 318, 319, and 320; Assessment District Nos. 2014-321 and 2014-322; and
Assessment District Nos. 2020-290 and 2020-324. These districts were recently formed. The details of the assessments are provided separate from this Engineer’s Report. Refer to the annexation Engineer’s Report approved on January 12, 2022 and the amended on May 4, 2022 for Assessment District No. 2020-290.

Refer to the annexation Engineer’s Report approved on November 3, 2021 for Assessment District No. 2020-324.

2.3 District Changes
The following information highlights certain Assessment Districts that have had modifications from their original formation or require individual budgetary attention.2 Annexation 97-24-5B is assessed under Annexation 97-24-5.

Beginning with Fiscal Year 2001/02, the landscaping within Assessment District No. 140, located on the southeast corner of 60th Street West and Avenue N-4, is maintained by Assessment District No. 140's homeowner's association (HOA). For Fiscal Year 2001/02, Assessment District No. 140's assessment was lowered to $40 per parcel. Therefore, Assessment District No. 140's annual assessments only include administrative costs to provide compliance monitoring for maintenance standards and quality.

Beginning with Fiscal Year 2006/07, the landscaping within Assessment District No. 251, located south of Avenue N on the west side of 50th Street West and Assessment District No. 2004-900, will be maintained by each Assessment District’s respective HOA. For Fiscal Year 2009/10, Assessment District No. 251’s assessment rate was lowered to $47.46 per parcel. Therefore, Assessment District No. 251's annual

2 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 4 assessments only include administrative costs to provide compliance monitoring for maintenance standards and quality.

The following Assessment Districts are commercial developments and the assessments are calculated based on acreage (see the Method of Assessment section of this Engineer’s Report):

1. Assessment District No. 152, located between Avenue O-8 and Avenue P, east of 15th Street West and west of the Antelope Valley Freeway;

2. Assessment District No. 154, located on the northwest corner of Avenue N and 10th Street West; and

3. Assessment District No. 195, located on the northeast corner of Avenue Q and 5th Street West.

Assessment District No. 80 is a mobile home district that is located on Rancho Vista Boulevard and approximately Avenue N-8. The assessments are calculated based on acreage (see the Method of Assessment section of this Engineer’s Report).

Beginning with Fiscal Year 2001/02, Assessment District Nos. 115 and 192 received a decrease in their per parcel assessment. This was due to the removal of drainage facilities and the elimination of the maintenance associated with those facilities.

Beginning Fiscal Year 2006/07, for Assessment District No. 256, Annexation No. 01, there was one additional parcel added to the southeast corner of Tract No. 52490. This parcel was added at the request of the property owner.

Beginning with Fiscal Year 2008/09, in Assessment District No. 268 only developed parcels will be assessed in Phase 1 and 2 and a portion of Phases 3, 4, and 5. Only a portion of the landscape improvements were installed and accepted for maintenance.

All parcels included within Assessment District Nos. 292 and 292-01 are combined and identified under Assessment District No. 292. Beginning with Fiscal Year 2009/10, the assessments for Assessment District Nos. 292 and 292-01 has been amended to $539.88. Assessment District No. 292 is to have no assessment for either the multipurpose trail along 70th Street West or the offsite flood control basin at the southwest corner of 65th Street West and Avenue M.

For Fiscal Year 2009/10 Assessment District No. 297 was credited $20,419.71 and no further assessments were levied. No landscape improvements were constructed and Tentative Tract Map 61610, for which Assessment District No. 297 was formed, has expired and no property entitlement exists on the property anymore.

Beginning with Fiscal Year 2011/12, Assessment District No. 900 shall not be levied an assessment as the City does not maintain the local improvements.

Assessment District No. 2004-277 has been dissolved as of April 6, 2016. The HOA will undertake the maintenance of all improvements and services beginning Fiscal Year 2016/17.

In Fiscal Year 2021/22 the City did not assess Assessment District Nos. 2006-173, 2006-302, 2007-312, 2007-313, 2007-316, 2007-318, 2007-319, 2007-320, 2014-321, and 2006-901 because the landscaping has not been completed or accepted for maintenance. For Fiscal Year 2022/23, these Assessment Districts will receive a credit towards their assessment resulting in a zero assessment.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 5 The annexation Engineer’s Report was approved for Assessment District No. 2020-290 on January 12, 2022 and a reduction of the rate was subsequently approved with the Amended Engineer’s Report on May 4, 2022.

2.4 Process for Annual Assessment
As required by the procedures specified in the Act, an Engineer’s Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district.

The City Council must also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
• Refers to the assessment district by its distinctive designation and indicates the general location of the assessment district.
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district. • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• States whether the assessment is proposed to increase from the previous year.

If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published.

Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.

The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 6

2.5 Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.

Article XIII D imposes four basic substantive requirements on assessments3:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each parcel must be determined in relationship to the entirety of the capital improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided; and • The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and does not include any costs attributable to the general benefit.

Since the initial passage of Proposition 218, several court rulings have helped provide context and direction on the practical implementation procedures and requirements for levying assessments. Several of the key concepts from these rulings are summarized below.

GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.

The Court of Appeal in Golden Hills Neighborhood Assn., Inc. v. City of San Diego (2011) (Golden Hills)4 clarified this concept by stating, “Separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.” The Court of Appeal in Beutz v. County of Riverside (2010) (Beutz)5 quoted from the Legislative Analyst’s Office pamphlet titled “Understanding Proposition 218” which states an agency must, “estimate the amount of special benefit landowners would receive from the project or service, as well as the amount of ‘general benefit.’ This step is needed because Proposition 218 allows local government to recoup from assessments only the proportionate share of cost to provide the special benefit.” The Court in Beutz furthered this idea stating, “Separating the general from the special benefits of a public improvement project and estimating the quantity of each in relation to the other is essential if an assessment is to be limited to the special benefits.”
The Court of Appeal in Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority (2008) (SVTA) 6 clarified that general benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real

3 California Constitution Article XIII D Section 4.
4 Golden Hill Neighborhood Assn. v. City of San Diego CA4/1, D062203 (Cal. Ct. App. 2013) 5 Beutz v. County of Riverside, 109 Cal. Rptr. 3d 851 (Cal. Ct. App. 2010) 6 Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority, 44 Cal. 4th 431 (2008).

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 7 property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.

BENEFIT-BASED NOT COST-BASED
In Bonander v. Town of Tiburon (2009) (Tiburon)7, the Court of Appeal clarified the idea that assessments must be apportioned based upon benefit rather than cost. The Court stated, “Proportionate special benefit is the basis upon which a project’s total assessable costs are apportioned among parcels within an assessment district.”
The assessment on a particular property cannot be based on the relative cost of the improvements, but rather the special benefit conferred on such property. The Court in Tiburon also stated, “an assessment represents the entirety of the cost of the improvement or property-related service, less any amount attributable to general benefits (which may not be assessed), allocated to individual properties in proportion to the relative special benefit conferred on the property.”

PUBLIC PROPERTY
Section 4, Subdivision (a) of Article XIII D states, in part, “Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.” Historically there had been differing opinions about whether this requirement that publicly owned property should not be exempt actually meant those properties must be assessed.

The Court of Appeal in Manteca Unified School District v. Reclamation District No. 17 et al (2017) (Manteca)8 clarified this issue by stating, “section 4, subdivision (a) of article XIII D of the California Constitution unambiguously conditions any continuing benefit assessment exemption on a showing by clear and convincing evidence of no special benefit.”

IMPRECISION
The Court in Tiburon acknowledged the difficulty of trying to precisely assign and measure special benefit, stating, “Any attempt to classify special benefits conferred on particular properties and to assign relative weights to those benefits will necessarily involve some degree of imprecision.” The Court in Tiburon went on to say that a formula assigning equal weight to different special benefits “may be a legally justifiable approach to measuring and apportioning special benefits, [but] it is not necessarily the only valid approach. Whichever approach is taken to measuring and apportioning special benefits, however, it must be both defensible and consistently applied.”

7 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007) 8 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 8

3. PLANS AND SPECIFICATIONS
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the Assessment Districts defined in the Method of Assessment herein. Consistent with the Act, the improvements are generally described as follows:

The installation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass, and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices, and drywells located in public places within the boundaries of the Assessment Districts. “Maintenance” means 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 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.
“Servicing” means the furnishing of electricity for the lighting and operation of any ornamental structures, landscaping, and appurtenant facilities; water for the irrigation and control of the landscaping, and the maintenance of any of the ornamental structures, landscaping and appurtenant facilities.

Improvements: Article XIII D of the California Constitution defines "maintenance and operation expenses" as "the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement" (hereinafter referred to as the "improvements"). The Assessment District's funding includes, but is not limited to, the removal, repair, replacement and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and operation of the landscape improvements benefiting the Assessment Districts’ parcels.9
Plans and Specifications for the improvements for the Assessment Districts are voluminous and are not bound in this report but by this reference are incorporated and made a part of this Engineer’s Report. The Plans and Specifications are on file in the office of the Director of Public Works where they are available for public inspection.

9 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 9

4. ESTIMATE OF COSTS
The Fiscal Year 2022/23 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications of this Engineer’s Report are summarized below. The full itemized budget for the Assessment Districts is voluminous and is not bound in this Engineer’s Report but by reference is incorporated and made a part of this Engineer’s Report. The itemized budget is on file in the Department of Public Works, where it is available for public inspection. The tables below show the budget summary for the Assessment Districts.

Combined Landscape Maintenance Assessment District Budget Fund and Budget Summary, Fiscal Year 2022/23
Description
Proposed
FY 2022/23 Costs
Direct Maintenance Costs $4,138,831
Utility Costs 1,724,512
Other Costs 1,034,708
Estimated Expenditures $6,898,051

Fiscal Year 2022/23 Net Amount to be Assessed $6,898,051

A list of the Assessment Districts containing the Fiscal Year 2022/23 assessment, number of parcels proposed to be assessed, and the assessment rate per EDU is included in Section 8 of this Engineer’s Report.

The following cost descriptions apply to the budget:

DIRECT MAINTENANCE COSTS
Maintenance Costs. Labor, Material, and Equipment - Includes labor, material, and equipment required to properly maintain and service the ornamental structures, landscaping, and appurtenant facilities within the Assessment Districts, including the maintenance and servicing of drywells, fencing, entry monuments, and drainage facilities. Improvements within the Assessment Districts will be maintained and serviced on a regular basis. City staff will determine the frequency and specific maintenance operations required; but generally, the operations will occur weekly.

Renovation. Repairs that are unforeseen and not normally included in the yearly maintenance cost. This may include repair of damage due to vandalism, storms, and frost. Planned upgrades of the improvements that provide a direct benefit to the Assessment Districts could also be included in renovation costs.

Examples of upgrades are replacing plant materials and/or renovating irrigation systems.10

10 Costs descriptions from the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessments Districts and Annexations, Fiscal year 2020/21 dated April 2020.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 10

UTILITY COSTS
Water. The furnishing of water required for the irrigation of the landscaping and the maintenance of the ornamental structures and appurtenant facilities.

Gas and Electric. The furnishing of electricity and gas required for the operation of the ornamental structures, landscaping and appurtenant facilities.

OTHER COSTS
Personnel/Overhead. The cost of City staff for providing the coordination for maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff.

Consultants. The cost of contracting with professionals to provide services specific to the levy and annual administration.

Professional Fees. These are the costs of contracting with professionals for annual certification of irrigation backflow devices and for professionals to provide any additional administrative or engineering services specific to the Assessment Districts, such as the cost to prepare and mail notices of the public hearing, or preparation of assessment diagrams.

County Administration Fees. The costs charged by the County to place the assessments on the property tax rolls.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 11

5. METHOD OF APPORTIONMENT
The following section of includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout each Assessment District, as well as a description of the assessment methodology used to apportion the total assessment to properties within each Assessment District (with the exception of Assessment District Nos. 2020-290 and 2020-324).

The method of apportionment and description of benefit for Assessment District No. 2020-290 is detailed in the Amended Engineer’s Report approved on May 4, 2022 (including the reduction of the rate). The method of apportionment and description of benefit for Assessment District No. 2020-324 is detailed in the annexation Engineer’s Report approved on November 3, 2021.

For all other Assessment Districts, previous annual Engineer’s Reports were prepared by a different engineer of record and specific language from the prior year’s Engineer’s Report 11 has been referenced to describe the Method of Apportionment within the following section of this report. 12 The Assessment Districts consist of all assessor parcels within the boundaries as defined by the Assessment Diagram included with this report. Further, all assessor parcels, including all privately and publicly owned parcels, are identified by Assessor Parcel Numbers listed within the included levy roll. The method used for apportioning the assessment is based on the proportional special benefits to be derived by the properties in the Assessment Districts over and above general benefits conferred on real property or to the public at large.

The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.

5.1 Special Benefit
The improvements are expected to confer certain special benefits to the parcels within each Assessment District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcels is more fully described as follows:

Each and every parcel within each Assessment District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.

First, all of the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City required the original developer to install, and guarantee the maintenance of, landscaping, ornamental structures, and appurtenant facilities to serve the parcels. Therefore, each

11 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”).
12 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 12 and every parcel within the Assessment Districts could not have been developed in the absence of the installation and promised maintenance of these facilities.

In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Assessment Districts because of the nature of the improvements.

The proper maintenance of landscaping and appurtenant facilities specially benefit parcels within the Assessment Districts by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the Assessment Districts. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the Assessment Districts. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the Assessment Districts through the abatement of graffiti and the screening of properties within the Assessment Districts from arterial streets.

Finally, the proper maintenance of landscaping and ornamental structures improves the attractiveness of the properties within the Assessment Districts and provides a positive visual experience each and every time a trip is made to or from the property. The above- mentioned benefits contribute to the specific enhancement of the property values of each of the parcels within the Districts.

The SVTA decision provides enhanced clarity to the definitions of special benefits from landscaping and parks to properties in three distinct areas: proximity, expanded or improved access, and views. The SVTA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA decision also provides specific guidance that setback landscaping is a direct advantage and special benefit to property that is proximate to a landscaped area that is improved by an assessment:

The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district’s property values).

Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments.

5.2 Quantification of General Benefit
Although the analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general.

General benefits cannot be funded by these assessments – the funding must come from other sources.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 13 The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including the City, Los Angeles County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.). This funding from other sources more than compensates for general benefits, if any, received by the properties within the Assessment Districts.

STEP 1 – CALCULATION OF GENERAL BENEFIT
The general benefits from this assessment may be quantified as illustrated in the following table.

Calculation of General Benefit(1)
Benefit Factor
Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Extension of landscaped area 2 10% 0.2
Proximity to improved landscaping 2 10% 0.2
Access to improved landscaped areas 2 10% 0.2
Improved views 2 10% 0.2
Creation of individual lots for development or approval of building permits 92 0% 0
100 0.2
Total Calculated General Benefit = 0.8%
(1) Per the Prior Engineer’s Report.

As a result, the City will contribute at least 0.8% of the total budget from sources other than the assessment. The following contribution offsets any general benefits from the assessment services.

STEP 2 – CALCULATE THE CURRENT GENERAL BENEFIT CONTRIBUTION FROM THE CITY Pursuant to the Prior Engineer’s Report, the overall general benefit contribution is the sum of the following components:

The City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment Districts’ improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards the general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.

The City owns and maintains a storm drainage system along the border of the Assessment Districts’ improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

The City owns and maintains local public streets along the border of the Assessment Districts’ improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 14 The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs and is conservatively estimated to contribute 25%.

Therefore, the total general benefit is conservatively quantified at 0.8% which is more than offset by the total non-assessment contribution towards general benefit of 28%.

5.3 Method of Assessment
The development of an assessment methodology requires apportioning benefit to determine the relative special benefit for each property. The precise language from the Prior Engineer’s Report is included below:

In the single-family residential Assessment Districts, the parcels in the Assessment Districts receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements. Therefore, each parcel is assessed an equal amount.

In the mobile home Assessment Districts, each mobile home unit receives an equal special benefit from the improvements. However, because each parcel within such Assessment District may have a different number of mobile home units, the assessment against each parcel varies depending on the potential number of units, which may be located on the parcel. Since the potential number of units on a parcel depends on the area of the parcel, the estimated cost of the improvements in a mobile home Assessment District has been divided among the parcels within the Assessment District according to the area of each parcel in the Assessment District.

In the commercial Assessment Districts, the special benefit to each parcel is derived not only from the benefits to the property described above, but also the enhancement of the property's value through its ability to attract clients, employees and customers to the parcel. This benefit increases according to the size of the business and the number of people using the parcel, which in turn generally correlates to the area of the parcel.

Therefore, the estimated cost of the improvements in a commercial District has been divided among the parcels within the District according to the area of each parcel in the District.

Publicly owned parcels will be assessed the same as other parcels, except for publicly owned drainage basins. The publicly owned drainage basin parcels are undeveloped and are required to remain undeveloped in order to function as drainage basins. Therefore, the parcels receive none of the special benefits described above.

5.4 Cost of Living Inflator
Annually, the maximum assessment rates for the Assessments Districts may be increased, based upon the Consumer Price Index, All Urban Consumers, for Los Angeles-Long Beach-Anaheim Area ("CPI"), as

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 15 determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor13.

Annually, the Assessment Engineer shall compute the percentage difference between the CPI for the most recent February or March and the CPI for the previous February or March and shall then adjust the current fiscal year maximum assessment rate by an amount not to exceed such CPI percentage change for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Assessment Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.14 For Fiscal Year 2022/23, the Assessment Districts which are increased based on the increase of the February 2021 to February 2022 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, the maximum assessment rates are increased by 7.40%. The Assessment Districts which are increased based on the increase of the March 2021 to March 2022 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, the maximum assessment rates are increased by 8.50%.

The following tables show the applicable month of CPI data applied to calculate the maximum assessment rates for each of the Assessments Districts.

13 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020. 14 From the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessments Districts and Annexations, Fiscal year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

Assessment
District
CPI
Month
Assessment
District
CPI
Month
Assessment
District
CPI
Month
Assessment
District
CPI
Month
Assessment
District
CPI
Month
1 March 58 March 119 March 190 March 261 February
2 March 59 March 120 March 191 March 262 February
5 March 60 March 121 March 192 March 263 February
6 March 61 March 122 March 193 March 264 February
7 March 62 March 123 March 195 March 265 February
9 March 63 March 125 March 197 February 266 February
10 March 64 March 126 March 199 March 267 February
11 March 65 March 127 March 201 March 268 February
12 March 66 March 128 March 202 March 271 February
13 March 67 March 129 March 203 March 272 February
14 March 68 March 131 March 204 March 272-01 February
15 March 69 March 133 March 206 March 272-02 February
16 March 70 March 135 March 207 March 273 February
17 March 72 March 136 March 212 March 274 February
19 March 73 March 137 March 213 March 275 February
20 March 75 March 138 March 214 March 276 February
21 March 76 March 139 March 216 March 278 February
22 March 77 March 140 March 217 February 279 February
23 March 78 March 141 February 219 February 281 February 24 March 80 March 143 March 220 March 282 February
24-1 March 82 March 144 March 221 February 283 February 24-2 March 83 March 145 March 222 March 286 February
24-3 March 84 March 146 March 224 March 287 February
24-4 March 85 March 148 March 233 March 289 February
24-5 March 86 March 150 March 234 March 290 February
24-6 March 87 March 151 March 235 February 292 February 25 March 88 March 152 March 236 February 292-01 February 26 March 89 March 153 March 237 February 293 February
28 March 92 March 154 March 238 February 294 February
29 March 93 March 156 March 239 February 295 February
30 March 94 March 157 March 240 March 296 February
31 March 96 March 159 February 241 February 298 February 32 March 97 March 160 March 242 February 299 February
33 March 98 March 163 March 243 March 301 February
35 March 99 March 165 March 244 February 304 February
36 March 100 March 167 March 245 February 314 February
37 March 102 March 168 March 246 February 315 February
39 March 103 March 171 March 247 February 322 February
40 March 105 March 175 March 248 February 324 February
41 March 106 March 176 March 251 February
42 March 107 March 177 March 252 February
43 March 109 March 178 March 253 February
44 March 110 March 179 March 254 February
46 March 111 March 180 February 255 February
48 March 112 March 182 March 256 February
49 March 113 March 183 March 256-01 February
51 March 114 March 184 February 257 February
52 March 115 March 188 March 259 February
56 March 116 March 189 March 260 February

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 16

5.5 Fiscal Year 2022/23 Maximum Assessment Rates
The Fiscal Year 2022/23 maximum assessment rates for the Assessment Districts are included in Section 8 of this Engineer’s Report.

5.6 Duration of Assessment
The Assessment Districts were formed or annexed in previous years. It is proposed that the assessments be continued every year after their formation or annexation, so long as the public improvements need to be maintained and improved, and the City requires funding for the improvements in each Assessment District. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.

5.7 Appeals and Interpretation
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works Department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the Public Works Engineer of the City of Palmdale or her or his designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City of Palmdale Public Works Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City of Palmdale Public Works Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 17

6. ASSESSMENT DIAGRAM
The boundaries of the Assessment Districts are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the Assessment Districts are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this report.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 18

7. LANDSCAPE MAINTENANCE DISTRICTS AREA

MAINTAINED
The area of landscape maintained for each Assessment District is shown in the table below.

District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin

LS (SF)
Total
Area (SF)
1 97/98 33574 Res Ave R‐8 and 20th St East 831 2,907 3,738 2 97/98 35571 Res Ave S and 35th St East 60,228 0 60,228 5 98/99 31585 Res Tierra Subida 34,959 3,850 38,809
6 97/98 42989 Res Ave R and 30th St East 4,224 0 4,224 7 97/98 42880 Res Ave S and 15th St East 18,762 30,270 49,032 9 97/98 42405 Res Ave S and 30th St East 30,217 0 30,217 10 97/98 36905 Res Ave R‐8 and 35th St East 2,204 11,901 14,105 11 98/99 37748 Res Ave S and 15th St East 125,260 44,240 169,500 12 98/99 31130 Res Ave S and 15th St East 44,199 13,095 57,294 13 97/98 43241 Res Ave R‐8 and 20th St East 640 0 640 14 97/98 44014 Res Ave R‐8 and 50th St West 1,590 0 1,590 15 98/99 42971 Res Ave S and 25th St East 4,770 10,961 15,731 16 98/99 43325 Res Ave S and 35th St East 21,109 44,240 65,349 17 97/98 43665 Res Ave S and 30th St East 635 118,412 119,047 19 97/98 42956 Res Ave R‐8 and 20th St East 11,817 11,245 23,062 20 97/98 43687 Res Rancho Vista Blvd and 15th St West 18,019 9,738 27,757 21 98/99 43306 Res Ave R‐8 and 25th St East 9,788 0 9,788 22 98/99 43065 Res Ave R and 50th St East 3,185 60,000 63,185 23 97/98 43826 Res Ave S and 20th St East 22,635 21,460 44,095 24 97/98 34296 Res Rancho Vista Bl 228,509 221,499 450,008 24‐1 97/98 46139 Res Rancho Vista Bl 54,067 0 54,067
24‐2 97/98 47932 Res Rancho Vista Bl 41,975 19,680 61,655 24‐3 97/98 46138 Res Rancho Vista Bl 53,235 0 53,235
24‐4 10,343 0 10,343
24‐5 97/98-
00/01 46136 Res Rancho Vista Bl 18,475 6,844 25,319
24‐5B 01/02 46136 Res Rancho Vista Bl 0 0 See 24‐5
24‐6 00/01 52848 Res Rancho Vista Bl 37,767 0 37,767
25 97/98 43324 Res Ave R‐8 and 20th St East 2,000 0 2,000 26 97/98 43031 Res Ave R‐8 and 25th St East 6,418 23,840 30,258 28 97/98 44244 Res Rancho Vista Blvd and 15th St West 2,108 10,881 12,989 29 97/98 43892 Res Ave S and 40th St East 4,761 0 4,761 30 98/99 44045 Res Ave R‐8 and 25th St East 8,594 7,888 16,482 31 97/98 43514 Res Ave S and 40th St East 4,848 12,685 17,533 32 98/99 43312 Res Ave R and Division 10,124 10,410 20,534 33 97/98 44528 Res Ave S and 15th St East 30,157 6,270 36,427 35 97/98 43887 Res Ave S and 25th St East 959 0 959
36 97/98 43024 Res Ave R‐8 and 25th St East 1,914 3,272 5,186 37 98/99 44165 Res Ave R‐8 and 20th St East 7,963 0 7,963 39 98/99 44256 Res Ave R and 30th East 3,257 4,320 7,577 40 98/99 44221 Res Tierra Subida 39,065 0 39,065
41 97/98 44713 Res Rancho Vista Blvd and 20th St West 48,694 15,105 63,799 42 98/99 43356 Res Ave R‐8 and 20th St East 11,394 0 11,394 43 97/98 44184 Res Ave S and 30th East 26,974 13,314 40,288 44 00/01 43814/43815 Res Tierra Subida 17,604 7,166 24,770 46 97/98 29800 Res Ave S and 25th St East 10,680 0 10,680 48 97/98 38007 Res Ave R and 15th St East 0 13,962 13,962 49 97/98 44220 Res Ave S and 15th St East 4,087 7,546 11,633 51 97/98 44140 Res Ave R and 50th St East 7,785 0 7,785 52 98/99 32702 Res Ave S and 15th St East 24,581 43,338 67,919 56 98/99 42884 Res Ave R‐8 and 45th St East 2,587 12,600 15,187 58 97/98 44909 Res Ave R‐8 and 45th St East 1,262 6,958 8,220 59 97/98 43310 Res Ave R and 40th St East 13,146 15,072 28,218 60 97/98 45381 Res Ave R‐8 and 45th St East 13,384 8,000 21,384

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 19 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin

LS (SF)
Total
Area (SF)
61 97/98 43692 Res Rancho Vista Blvd and 15th St West 19,722 26,878 46,600 62 97/98 44101 Res Ave M‐8 and 55th St West 7,794 7,050 14,844 63 97/98 42338 Res Ave N and 60th St West 42,430 34,016 76,446 64 97/98 32799 Res Ave S and 35th St East 0 35,900 35,900 65 97/98 44251 Res Ave R‐8 and 50th St West 19,087 36,004 55,091 66 97/98 31495 Res Ave S and 45th St East 127,413 0 127,413 67 97/98 44892 Res Ave R‐8 and 20th St East 7,305 10,606 17,911 68 98/99 44556 Res Ave S and 40th St East 13,471 9,600 23,071 69 97/98 44915 Res Ave S and 40th St East 6,442 6,078 12,520 70 97/98 45143 Res Ave O and 30th St West 13,222 69,755 82,977 72 97/98 43536 Res Ave R‐8 and 50th St East 39,410 19,714 59,124 73 97/98 43719 Res Ave M‐8 and 70th St West 39,635 13,284 52,919 75 97/98 43564 Res Ave S and 35th St East 17,494 6,440 23,934 76 97/98 43637 Res Ave R‐8 and 45th St East 1,123 16,771 17,894 77 98/99 43636 Res Ave R‐8 and 25th St East 1,492 7,995 9,487 78 97/98 44876 Res Ave R‐8 and 5th St East 33,418 42,054 75,472 80 97/98 PM 17435 MH Rancho Vista Blvd 18,212 22,140 40,352 82 00/01 45045 Res Ave R‐8 and 25th St East 4,254 0 4,254 83 97/98 35564 Res Ave R and 30th East 1,802 0 1,802
84 97/98 45263 Res Ave R and 27th St East 4,484 9,663 14,147 85 97/98 45003 Res Rancho Vista Blvd and 30th St West 60,997 104,174 165,171 86 97/98 45073 Res Ave R and 50th St East 1,445 4,950 6,395 87 97/98 45273 Res Pear Blossom Hwy and 30th East 62,590 37,934 100,524 88 97/98 45069 Res Rancho Vista Blvd and 25th St West 17,723 6,630 24,353 89 97/98 45324 Res Ave R and 40th St East 31,065 0 31,065 92 98/99 45507 Res Ave S and 45th St East 6,011 3,500 9,511 93 97/98 43321 Res Ave S and 35th East 867 3,600 4,467 94 97/98 45220 Res Ave S and 40th St East 11,899 4,800 16,699 96 97/98 44897 Res Ave R‐8 and 50th St East 4,582 4,608 9,190 97 97/98 42886 Res Ave M‐8 and 55th St West 5,473 0 5,473 98 97/98 45125 Res Ave R and 50th St East 22,619 14,668 37,287 99 97/98 44879 Res Rancho Vista Blvd and 30th St West 16,322 10,580 26,902 100 97/98 45716 Res Elizabeth Lake Rd and 20th St West 5,912 8,720 14,632 102 97/98 45460 Res Tierra Subida 6,976 15,600 22,576 103 98/99 44402 Res SE Corner of Ave R‐8 and 55 St East 28,799 31,260 60,059 105 97/98 45216 Res Ave S and 35th St East 9,760 18,846 28,606 106 99/00 45689 Res Ave M‐8 and 60th St West 8,719 3,885 12,604 107 97/98 25429 Res Ave M and 60th St West 19,485 0 19,485 109 98/99 44701 Res Ave R‐8 and 60th St East 4,636 11,868 16,504 110 97/98 45574 Res Rancho Vista Blvd and 20th St West 8,804 5,700 14,504 111 97/98 32793 Res Ave O and 40th St East 16,795 0 16,795 112 98/99 44136 Res Ave R‐8 and 60th St East 7,414 6,365 13,779 113 99/00 45276 Res Ave R and 50th St East 8,443 7,200 15,643 114 97/98 44898 Res Ave R and 50th St East 6,786 6,720 13,506 115 97/98 46312 Res Ave O and 30th St West 23,488 28,710 52,198 116 97/98 45196 Res Elizabeth Lake Rd and 15th St West 4,063 8,925 12,988 119 97/98 46077 Res Ave N and 45th St West 47,034 67,524 114,558 120 97/98 45705 Res Ave R‐8 and 60th St East 25,312 37,015 62,327 121 97/98 45750 Res Ave R and 50th St East 10,521 12,870 23,391 122 97/98 45382 Res Pear Blossom Hwy and 40th East 61,466 63,691 125,157 123 97/98 44791 Res Ave O and 30th St West 10,555 25,960 36,515 125 97/98 45497 Res Ave R‐8 and 65th St East 24,682 6,650 31,332 126 97/98 45754 Res Ave O and 30th St West 30,159 25,520 55,679 127 97/98 46409 Res Ave O and 30th St West 8,572 0 8,572 128 97/98 43581 Res Ave S and 15th St East 50,584 76,640 127,224 129 97/98 46784 Res Ave O and 30th St West 82,568 63,915 146,483 131 97/98 46430 Res Rancho Vista Blvd and 20th St West 8,575 23,129 31,704 133 97/98 45802 Res Ave R and 30th St East 34,977 53,300 88,277 135 97/98 46279 Res Ave R and 45th St East 0 29,500 29,500 136 97/98 45777 Res Ave S and 40th St East 6,732 0 6,732 137 98/99 45672 Res Ave S and 15th St East 15,248 39,648 54,896 138 99/00 Not Available Res Ave R and 50th St East 8,085 21,527 29,612

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 20 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin

LS (SF)
Total
Area (SF)
139 97/98 46089 Res Ave S and 55th St East 30,669 31,500 62,169 140 97/98 43883 Res Ave N and 55th St West 29,200 8,360 37,560 141 02/03
47115,
47116,47117,
44544
Res SW Corner of Ave R‐8 and 65th St East 57,336 6,160 63,496 143 97/98 45657 Res Ave O and 30th St West 9,114 0 9,114 144 97/98 45911 Res Ave R and 35th St East 8,794 7,169 15,963 145 97/98 45548 Res Pear Blossom Hwy and 30th St East 65,816 55,590 121,406 146 97/98 46436 Res Ave M and 60th St West 60,421 17,484 77,905 148 97/98 36720 Res Ave S and 30th St East 1,000 0 1,000 150 99/00 42999 Res Ave M and 60th St West 4,561 16,103 20,664 151 97/98 44476 Res Ave R‐8 and 60th St East 9,319 19,673 28,992 152 97/98 46735 Comm Rancho Vista Blvd and 10th St West 129,149 66,360 195,509 153 97/98 45092 Res Ave R‐8 and 60th St East 23,700 13,604 37,304 154 97/98 45282 Comm Ave N and 10th St West 24,486 22,032 46,518 156 97/98 46032 Res Ave O and 40th St East 10,011 20,449 30,460 157 97/98 44702 Res Ave M‐8 and 55th St West 1,430 4,720 6,150 159 05/06 44543 Res SE Corner of Russ Pl and 55 St East 4,973 5,456 10,429 160 97/98 45071 Res Ave O and 30th St West 25,808 19,140 44,948 163 97/98 45277 Res Ave R and 50th St East 18,460 15,750 34,210 165 97/98 45743 Res Rancho Vista Blvd and 25th St West 5,848 10,140 15,988 167 97/98 46036 Res Fairway Dr and Rancho Vista Blvd 3,250 0 3,250 168 97/98 46355 Res Ave S‐8 and 45th St East 6,059 23,100 29,159 171 97/98 45493 Res Ave R‐8 and 60th St East 2,935 15,991 18,926 173 06/07 47510 Res S of Ave R, W of 55th St East 1,395 0 1,395 175 97/98 33587 Res Rancho Vista Blvd and 20th St West 9,806 0 9,806 176 97/98 45742 Res Rancho Vista Blvd and 25th St West 8,616 14,210 22,826 177 97/98 45364 Res Rancho Vista Blvd and 25th St West 19,847 8,430 28,277 178 97/98 44803 Res Ave M and 70th St West 85,202 96,276 181,478 179 97/98 46536 Res Ave P‐12 and 25th St West 98,694 46,000 144,694 180 04/05 48846/48847 Res SW Corner of Ave S‐12 and 37th St East 10,242 61,000 71,242 182 99/00 47630 Res Ave S and 25th St East 12,232 0 12,232 183 97/98 48665 Res Ave S and 40th St East 11,403 0 11,403 184 05/06 46454 Res SW Corner of Elizabeth Lake Road and 15th St West 24,873 23,140 48,013
188 97/98 45411 Res Ave S‐8 and 45th St East 6,808 24,598 31,406 189 97/98 47548 Res Ave S and 40th St East 25,013 0 25,013 190 97/98 45219 Res Ave S and 40th St East 9,054 19,110 28,164 191 97/98 46044 Res Ave R and 40th St East 7,977 14,620 22,597 192 97/98 47466 Res Ave O and Division 13,440 0 13,440 193 97/98 44526 Res Elizabeth Lake Rd and 20th St West 44,483 34,508 78,991 195 97/98 46586 Comm Ave P‐8 and 5th St West 42,924 0 42,924 197 03/04 46710 Res Ave R‐12 and 25th St East 7,886 15,840 23,726 199 97/98 46123 Res Elizabeth Lake Rd and 15th St West 1,071 34,155 35,226 201 99/00 25842 Res Ave R‐8 and 40th St East 7,900 24,750 32,650 202 99/00 46157 Res Ave M‐8 and 60th St West 8,454 12,733 21,187 203 97/98 48254 Res Ave S and 40th St East 13,220 13,770 26,990 204 97/98 45506 Res Ave R‐4 and 65th St East 7,499 22,880 30,379 206 97/98 46333 Res Ave R‐8 and 60th St East 17,945 24,198 42,143 207 97/98 45038 Res Ave S and 55th St East 19,926 0 19,926 212 98/99 47629 Res Ave S and 50th St East 15,127 4,294 19,421 213 97/98 46934 Res Ave S‐8 and 45th St East 34,700 46,212 80,912 214 98/99 49058 Res Ave S and 45th St East 31,179 0 31,179 216 00/01 46925 Res Division and Ave O‐8 32,152 0 32,152 217 05/06 46757 Res Palmdale Blvd, Ave R, and 65th St East 48,416 50,953 99,369 217‐01 Trailer Park Res NW Corner of Ave R and 65th St East 0 0 0 217B 05/06 46757 Res Palmdale Blvd, Ave R, and 65th St East 27,455 16,267 43,722 219 00/01 46910/46911/
45291 Res Tierra Subida 15,591 0 15,591
220 97/98 45412 Res Pear Blossom Hwy and 45th St East 8,014 10,736 18,750 221 04/05 45218‐01 Res Railroad and 30th St East 3,522 122,306 125,828

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 21 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin

LS (SF)
Total
Area (SF)
222 99/00 45217/46193/
46194 Res Fairfield and 35th St East 10,838 86,190 97,028 224 97/98 48672 Res Ave S‐8 and 55th St East 2,592 41,695 44,287 233 99/00 52646 Res Division and Ave O 12,696 0 12,696 234 99/00 44826 Res Ave R‐8 and 55th St East 8,588 19,594 28,182 235 00/01 45057 Res Ave Q and 40th St East 14,266 34,030 48,296 236 01/02 51505 Res SE Corner of Ave P‐8 and 20th St West 9,612 0 9,612 237 01/02 53069 Res Ave N and 45th St West 12,948 12,075 25,023 238 01/02 47933 Res Rancho Vista Blvd 20,855 0 20,855 239 02/03 47934 Res Rancho Vista Blvd 12,051 0 12,051 240 01/02 47935 Res Rancho Vista Blvd and Ave O‐8 46,154 28,455 74,609 241 04/05 53221 Res NW Corner of 40th St East 300 feet N of R‐6 7,981 16,892 24,873
242 02/03 45573 Res Ave P‐4 and 20th St West 3,792 0 3,792 243 01/02 51980 Res SE Corner of Avenue N and 50th St West 30,949 0 30,949 244 02/03 49016‐02, 03 Res Club Rancho Dr. and 30th St West 4,972 0 4,972 245 02/03 49016‐04, 05 Res SW Corner of Ave N‐8 and 30th St West 94,926 0 94,926 246 02/03 49016‐08, 09 Res SE Corner of Ave N‐8 and Bolz Ranch Rd 109,486 0 109,486 247 04/05 49016‐06 Res Rancho Vista Golf Course 20,039 0 20,039 248 04/05 49016‐07 Res Bolz Ranch Rd (golf course) 2,970 0 2,970 251 02/03 51989 Res Ave N and 50th St West 5,536 0 5,536 252 02/03 52142‐03 Res Ave P‐8 and 30th St West 24,579 0 24,579 253 02/03 52142‐01, ‐02 Res NW Corner of Ave P‐8 and 25th St West 17,718 0 17,718 254 02/03 46394‐01 Res Rancho Vista Blvd and Ave O‐8 34,997 0 34,997 255 02/03 53522 Res NE Corner of Ave N and 55th St West 42,194 8,030 50,224 256 02/03 46602 Res SW Corner of Ave N‐8 and 55th St West 13,939 37,398 51,337 256‐01 05/06 52489/52490/
54075/53921 Res NE Corner Ave N‐8 and 55th St West 20,011 34,825 54,836 257 04/05 53608 Res NW Corner of Ave S‐12 and 30th St East 24,560 0 24,560 259 03/04 53855, 54806 Res Ave P‐8 and 20th St West 11,182 0 11,182 260 03/04 48014 Res Ave P‐8 and Summerwind 45,876 0 45,876 261 04/05 43689, 43690,
43691 Res Rancho Vista Blvd and 11th St West 6,965 0 6,965 262 04/05 44893 Res SE Corner of Ave S and 52nd St East 11,419 0 11,419 263 05/06 46597 Res SW Corner of Ave S‐8 and 40th St East 15,297 17,250 32,547 264 04/05 60053 Res NW Corner of Ave R and 40th St East 20,872 21,840 42,712 265 04/05 53857 Res NW Corner of Bolz Ranch Rd and
Sawgrass Dr 16,342 0 16,342
266 04/05 54399 Res NE Corner of Ave P‐6 and 25th St West 24,844 15,900 40,744 267 04/05 53199, 54226, &
60745 Res Avenue R, 60th East to Palmdale Blvd 70,634 51,220 121,854 268 04/05 54058‐01, 02,
03, 04, & 05 Res SE Corner of Ave P‐8 and 25th St West 40,129 0 40,129 271 05/06 53869 Res NE Corner of Ave Q‐8 and Tierra Subida 12,129 26,924 39,053 272 04/05 49147‐01, 02, &
03 Res NW Corner of Ave R and 70th St East 19,558 45,797 65,355 272‐01 05/06 49147‐04, 05, &
06 Res NW Corner of Ave R and 70th St East 16,494 19,182 35,676 272‐02 06/07 63008 Res NW Corner of Ave R and 70th St East 3,042 3,042 6,084 273 05/06 54339 Res SE Corner of Ave M and 70th St West 38,624 0 38,624 274 04/05 54383 Res Turner Dr and 25th St East 40,451 18,700 59,151 275 05/06 060162,46755 Res Meridith Avenue and Rockie Lane 2,886 5,271 8,157 276 04/05 60128 Res Rockie Lane, Ave R‐8 to Ave S 3,057 12,103 15,160 277 04/05 52200 01 & 02 Res W of Ave P‐12 and 30th St West 394,956 167,158 562,114 278 05/06 060028, 01, &
02 Res SE corner of Ave R and 70th St East 69,760 52,140 121,900 279 05/06 60462 Res Bolz Ranch Rd and Homeridge Dr 6,965 0 6,965 280 53920 Res Fort Tejon Road N of SP RailRoad (50th
East) 0 0 0
281 05/06 52921 Res SW Corner of Ave S and 60th St East 48,080 12,838 60,918 282 05/06 61699 Res Ave S‐2 and Julian Lane 3,220 0 3,220 283 05/06 61770 Res SE Corner of Avenue S and Hillcrest Drive 8,106 0 8,106

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 22 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin

LS (SF)
Total
Area (SF)
286 05/06 60954 Res SE Corner of Palmdale Blvd and 50th St East 10,726 22,344 33,070
287 05/06 46356, 52029 Res NE Corner of Pearblossom and 47th East 30,840 303,660 334,500 288 060008 Ph 1 & 2 Res SW Corner of Ave S and 62nd St East 2,663,681 37,308 2,700,989 289 05/06 61660 Res NE Corner of Ave Q‐13 and 12th St East 3,655 10,664 14,319 290 22/23 54209 Res NE Corner of Ave R and 35th St East 0 0 0 292 05/06 54301 Res North Side of Ave M‐8 between 65th
and 70th West 82,547 0 82,547
292‐01 06/07 60209 Res 70th and M 34,204 19,494 53,698 292‐02 60431 0 0 0
293 05/06 62695 Res South Side of Ave N‐8 west of Entrar Drive 24,490 0 24,490
294 06/07 60789 Res W side of 40th St East and both sides of Hollowglen DR 3,042 0 3,042
295 06/07 62068 Res N of Ave S and E or Rockie Lane 10,157 41,628 51,785 296 05/06 62020 Res North of Ave S and West of Downing
Street 16,751 30,337 47,088
297 06/07 61610 Res South of Palmdale Bl, West of 58th St East 4,190 6,770 10,960
298 06/07 61611/61981 Res N of Ave S, E of 65th St E 35,987 24,175 60,162 299 05/06 52806 Res Between 25th St E and 27th St E 500 ' S of Palmdale Bl 16,128 0 16,128
301 06/07 62974 Res E of 40th St East and S of Ave Q 19,505 13,290 32,795 302 06/07 60926 Res N or Ave R and W of 40th St East 14,372 0 14,372 304 07/08 53067 Res S of Palmdale Blvd, W of 55th St E 14,307 14,384 28,691 305 62371 0 0 0
306 53342 0 0 0
309 61941 0 0 0
312 07/08 61045 Res South of Palmdale Blvd and West of
52nd St East 12,934 12,181 25,115
313 07/08 62213 Res N of Ave S‐4 and W of 42nd St E 7,802 8,673 16,475 314 06/07 51224 Res South of Spanish Broom Dr between
Firethorn Ave and Waltham 17,990 72,836 90,826
315 06/07 60511 Res S of Avenue R, E of 40th St E 12,128 0 12,128 316 06/07 49215 Res S of Avenue S‐8, W of 42nd St East 1,772 0 1,772 317 61443 Res 0 0 0
318 07/08 51451 Res Fort Tejon RD and 47th St E south of Ave S and N of the UPRR 38,800 29,000 67,800
319 07/08 62490/66868 Res Corner of Rancho Vista Blvd & Extension of Tilbury Dr 26,398 48,987 75,385
320 07/08 60431 Res N of Ave M‐8, W of 70th St W 85,614 99,056 184,670 321 14/15 66204 Res North side of E Ave R‐8, bw 57th St E & Segovia Way 1,917 0 1,917
322 14/15 47510 Res SE corner of Tackstem & Ave R 1,545 0 1,545 324 22/23 73740 Res SE corner Taintor Road & Division St 7,868 0 7,868 900 04/05 54438, 53888 Res/Comm Ave S and Bridge Road 614,466 0 614,466 901 06/07 Ritter Ranch Res Elizabeth Lake Road 2,560,000 0 2,560,000 Totals: 11,587,100 4,826,152 16,413,252
(1) The City is not currently maintaining landscaping improvements of Assessment District Nos. 173, 277, 288, 900 and 901.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2022/23 Combined Engineer’s Report 23

8. ASSESSMENT ROLL
Assessor’s parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor’s secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.

A listing of assessor’s parcels subject to the assessments for Fiscal Year 2022/23, along with the assessment amounts, is on file in the office of the City Engineer and incorporated herein by reference.

Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the charge amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method outlined in the method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

The following table summarizes the Fiscal Year 2022/23 assessment for the Assessment Districts.

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2022/23
Assessment Amount
FY 2022/23
Proposed
Assessment Rate
Per EDU
FY 2022/23
Maximum
Assessment Rate
Per EDU (2)
1 75 75.00 $2,158.50 $28.79 $28.79
2 223 223.00 28,671.11 128.57 128.57
5 110 110.00 36,785.10 334.41 334.41
6 19 19.00 4,033.89 212.32 212.32
7 167 167.00 21,845.27 130.81 130.81
9 289 289.00 39,165.28 135.52 135.52
10 176 176.00 7,428.96 42.22 42.22
11 208 208.00 98,232.16 472.28 472.28
12 205 205.00 70,114.10 342.02 342.02
13 130 130.00 2,992.60 23.02 23.02
14 67 67.00 3,470.60 51.81 51.81
15 60 60.00 18,012.60 300.21 300.21
16 45 45.00 21,974.40 488.32 488.32
17 92 92.00 15,689.68 170.55 170.55
19 44 44.00 16,600.32 377.29 377.29
20 136 136.00 26,296.96 193.37 193.37
21 40 40.00 11,932.40 298.32 298.32
22 78 78.00 44,758.74 573.84 573.84
23 142 142.00 23,708.32 166.96 166.96
24 884 884.00 203,594.04 230.32 230.32
24-1 165 165.00 36,799.95 223.04 223.04
24-2 95 95.00 21,187.85 223.04 223.04
24-3 100 100.00 39,378.00 393.79 393.79
24-4 19 19.00 4,334.09 228.11 228.11
24-5 170 170.00 18,691.50 109.95 109.95
24-6 238 238.00 29,928.50 125.75 125.75
25 43 43.00 5,216.33 121.32 121.32
26 87 87.00 9,516.06 109.38 109.38
28 78 78.00 6,505.98 83.41 83.41
29 71 71.00 8,174.94 115.14 115.14
30 36 36.00 11,833.56 328.72 328.72
31 86 86.00 8,085.72 94.03 94.03
32 107 107.00 24,748.03 231.29 231.29
33 167 167.00 34,612.42 207.26 207.26
35 14 14.00 1,035.16 73.95 73.95
36 61 61.00 6,672.18 109.38 109.38
37 47 47.00 3,839.90 81.70 81.70
39 45 45.00 5,770.35 128.24 128.24
40 127 127.00 44,400.47 349.62 349.62
41 299 299.00 38,977.64 130.36 130.36
42 39 39.00 12,745.59 326.82 326.82

Page 1 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2022/23
Assessment Amount
FY 2022/23
Proposed
Assessment Rate
Per EDU
FY 2022/23
Maximum
Assessment Rate
Per EDU (2)
43 172 172.00 30,328.76 176.33 176.33
44 143 143.00 31,085.34 217.38 217.38
46 45 45.00 13,735.80 305.25 305.25
48 39 39.00 2,469.48 63.32 63.32
49 55 55.00 7,493.75 136.26 136.26
51 59 59.00 6,711.84 113.77 113.77
52 127 127.00 27,266.90 214.70 214.70
56 178 178.00 5,749.40 32.30 32.30
58 41 41.00 4,275.48 104.28 104.28
59 179 179.00 15,800.33 88.28 88.28
60 83 81.00 15,969.96 197.17 197.17
61 178 178.00 43,191.70 242.65 242.65
62 16 16.00 8,689.60 543.11 543.11
63 240 240.00 42,765.60 178.19 178.19
64 120 120.00 7,138.80 59.49 59.49
65 320 320.00 36,403.20 113.77 113.77
66 327 327.00 50,204.31 153.53 153.53
67 173 173.00 10,165.48 58.76 58.76
68 100 100.00 22,420.00 224.21 224.21
69 89 89.00 8,197.79 92.12 92.12
70 137 137.00 21,036.35 153.56 153.56
72 219 219.00 39,437.52 180.09 180.09
73 160 160.00 23,334.40 145.85 145.85
75 111 111.00 29,673.63 267.33 267.33
76 86 84.00 8,220.24 97.87 97.87
77 40 40.00 11,324.40 283.11 283.11
78 174 174.00 38,694.12 222.39 222.39
80 6 101.43 15,950.84 157.26 157.26
82 19 19.00 4,901.05 257.95 257.95
83 25 25.00 1,991.00 79.64 79.64
84 69 69.00 18,803.19 272.51 272.51
85 581 581.00 114,549.96 197.17 197.17
86 86 86.00 6,032.04 70.14 70.14
87 318 318.00 46,408.92 145.94 145.94
88 72 72.00 19,926.72 276.77 276.77
89 406 406.00 46,941.72 115.63 115.63
92 40 40.00 8,968.00 224.21 224.21
93 21 21.00 1,773.03 84.44 84.44
94 78 78.00 14,220.18 182.32 182.32
96 88 88.00 4,671.92 53.10 53.10
97 46 46.00 4,511.22 98.08 98.08

Page 2 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2022/23
Assessment Amount
FY 2022/23
Proposed
Assessment Rate
Per EDU
FY 2022/23
Maximum
Assessment Rate
Per EDU (2)
98 225 225.00 23,890.50 106.19 106.19
99 164 164.00 15,543.92 94.78 94.78
100 234 233.00 5,363.66 23.02 23.02
102 169 169.00 10,378.29 61.41 61.41
103 229 229.00 18,709.30 81.70 81.70
105 260 260.00 17,461.60 67.16 67.16
106 14 14.00 6,973.68 498.12 498.12
107 32 32.00 8,229.12 257.16 257.16
109 109 109.00 7,661.61 70.30 70.30
110 121 121.00 9,861.50 81.50 81.50
111 77 77.00 14,743.19 191.47 191.47
112 103 103.00 11,742.00 114.00 114.00
113 83 83.00 8,175.50 98.51 98.51
114 42 42.00 8,838.48 210.44 210.44
115 159 159.00 12,147.60 76.41 76.41
116 33 33.00 4,116.09 124.73 124.73
119 80 80.00 35,489.60 443.62 443.62
120 154 154.00 25,399.22 164.94 164.94
121 50 48.00 12,466.08 259.72 259.72
122 178 178.00 50,276.10 282.45 282.45
123 192 192.00 9,100.80 47.40 47.40
125 113 113.00 10,069.43 89.12 89.12
126 107 107.00 20,487.29 191.47 191.47
127 117 117.00 6,874.92 58.76 58.76
128 413 413.00 110,675.74 267.98 267.98
129 255 255.00 92,335.50 362.10 362.10
131 80 80.00 13,495.20 168.70 168.70
133 285 285.00 39,446.85 138.42 138.42
135 58 58.00 3,408.08 58.76 58.76
136 84 84.00 10,386.60 123.66 123.66
137 207 207.00 23,991.30 115.90 115.90
138 93 93.00 11,925.39 128.24 128.24
139 161 161.00 41,510.63 257.84 257.84
140 121 121.00 8,422.81 69.61 69.61
141 159 159.00 63,221.58 397.62 397.62
143 81 81.00 8,599.77 106.18 106.18
144 90 90.00 8,701.20 96.69 96.69
145 402 402.00 61,698.96 153.49 153.49
146 64 64.00 28,634.24 447.41 447.41
148 115 115.00 3,530.50 30.71 30.71
150 34 33.00 11,101.53 336.41 336.41

Page 3 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2022/23
Assessment Amount
FY 2022/23
Proposed
Assessment Rate
Per EDU
FY 2022/23
Maximum
Assessment Rate
Per EDU (2)
151 91 91.00 10,696.14 117.55 117.55
152 39 115.71 111,582.61 964.33 964.33
153 100 100.00 21,611.00 216.12 216.12
154 38 25.18 28,632.45 1,137.30 1,137.30
156 81 81.00 11,516.58 142.18 142.18
157 16 16.00 2,947.68 184.24 184.24
159 46 46.00 21,053.28 457.68 457.68
160 112 112.00 26,966.24 240.78 240.78
163 75 75.00 21,897.00 291.96 291.96
165 85 85.00 6,769.40 79.64 79.64
167 21 21.00 677.04 32.24 32.24
168 87 87.00 8,081.43 92.90 92.90
171 36 36.00 4,367.52 121.33 121.33
173 0 0.00 0.00 0.00 N/A
175 32 32.00 8,007.36 250.23 250.23
176 38 38.00 7,851.94 206.63 206.63
177 56 56.00 19,958.96 356.42 356.42
178 150 150.00 52,039.50 346.93 346.93
179 394 394.00 79,174.30 200.96 200.96
180 74 74.00 31,051.14 419.62 419.62
182 60 60.00 18,065.40 301.09 301.09
183 42 42.00 12,739.44 303.32 303.32
184 174 174.00 42,457.74 244.01 244.01
188 82 82.00 9,480.84 115.63 115.63
189 38 38.00 8,644.62 227.49 227.49
190 68 68.00 8,765.88 128.92 128.92
191 84 84.00 7,642.32 90.98 90.98
192 71 71.00 6,576.02 92.63 92.63
193 151 151.00 34,350.99 227.49 227.49
195 138 179.78 35,671.15 198.42 198.42
197 43 43.00 25,059.54 582.79 582.79
199 118 118.00 3,995.48 33.86 33.86
201 82 82.00 11,886.72 144.97 144.97
202 21 21.00 7,493.85 356.86 356.86
203 56 56.00 10,934.56 195.26 195.26
204 83 83.00 9,596.46 115.63 115.63
206 80 80.00 14,106.40 176.33 176.33
207 194 194.00 16,181.54 83.41 83.41
212 69 69.00 21,107.79 305.91 305.91
213 228 228.00 33,712.08 147.87 147.87
214 49 49.00 12,847.80 262.21 262.21

Page 4 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2022/23
Assessment Amount
FY 2022/23
Proposed
Assessment Rate
Per EDU
FY 2022/23
Maximum
Assessment Rate
Per EDU (2)
216 223 223.00 35,309.82 158.35 158.35
217 388 388.00 181,646.08 468.16 468.16
217-01 0 0.00 0.00 0.00 N/A
219 91 91.00 12,830.09 140.99 140.99
220 126 126.00 9,791.46 77.71 77.71
221 92 92.00 72,677.24 789.97 789.97
222 197 197.00 75,976.99 385.67 385.67
224 78 78.00 4,879.68 62.56 62.56
233 31 31.00 5,127.71 165.41 165.41
234 48 48.00 3,912.00 81.50 81.50
235 148 148.00 33,550.12 226.70 226.70
236 72 72.00 7,094.16 98.54 98.54
237 23 23.00 18,754.20 815.41 815.41
238 84 84.00 26,302.08 313.12 313.12
239 95 95.00 15,551.50 163.71 163.71
240 132 132.00 61,571.40 466.45 466.45
241 85 85.00 60,797.10 715.27 715.27
242 45 45.00 1,858.95 41.32 41.32
243 40 40.00 38,987.20 974.69 974.69
244 104 104.00 63,280.88 608.48 608.48
245 118 118.00 71,799.46 608.48 608.48
246 160 158.00 96,138.26 608.48 608.48
247 51 51.00 31,047.27 608.77 608.77
248 49 49.00 29,829.73 608.77 608.77
251 19 19.00 1,313.09 69.11 69.11
252 156 156.00 22,066.20 141.46 141.46
253 161 161.00 20,257.02 125.83 125.83
254 49 49.00 23,910.04 487.97 487.97
255 41 41.00 38,704.00 944.01 944.01
256 99 99.00 39,787.11 401.90 401.90
256-01 103 103.00 44,340.47 430.49 430.49
257 78 78.00 48,444.24 621.09 621.09
259 72 72.00 11,664.72 162.01 162.01
260 86 86.00 51,097.76 594.16 594.16
261 144 144.00 10,526.40 73.11 73.11
262 122 122.00 21,329.26 174.83 174.83
263 64 64.00 33,993.60 531.15 531.15
264 108 108.00 52,871.40 489.56 489.56
265 64 64.00 36,010.88 562.67 562.67
266 79 79.00 54,230.34 686.46 686.46
267 255 255.00 156,855.60 615.13 615.13

Page 5 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2022/23
Assessment Amount
FY 2022/23
Proposed
Assessment Rate
Per EDU
FY 2022/23
Maximum
Assessment Rate
Per EDU (2)
268 279 279.00 94,899.06 340.14 340.14
271 67 67.00 33,120.11 494.34 494.34
272 171 173.00 79,400.09 458.97 458.97
272-01 172 170.00 78,064.00 459.21 459.21
272-02 41 41.00 18,819.00 459.01 459.01
273 83 83.00 65,256.26 786.22 786.22
274 62 62.00 53,193.52 857.97 857.97
275 18 33.00 24,587.70 745.08 745.08
276 38 38.00 22,770.74 599.23 599.23
277 610 0.00 0.00 0.00 N/A
278 372 372.00 242,763.48 652.60 652.60
279 41 41.00 18,513.55 451.56 451.56
280 0 0.00 0.00 0.00 N/A
281 168 168.00 67,445.28 401.46 401.46
282 38 38.00 7,386.82 194.39 194.39
283 33 33.00 6,616.83 200.51 200.51
286 78 78.00 46,683.00 598.50 598.50
287 199 198.00 82,738.26 417.88 417.88
288 0 0.00 0.00 0.00 N/A
289 23 23.00 10,715.24 465.88 465.88
290 97 190.00 83,506.90 439.51 439.51
292 180 180.00 132,602.40 736.68 736.68
292-01 40 40.00 29,467.20 736.68 736.68
292-02 0 0.00 0.00 0.00 N/A
293 42 42.00 27,120.66 645.74 645.74
294 16 16.00 7,965.60 497.85 497.85
295 50 50.00 33,719.00 674.38 674.38
296 66 66.00 43,013.52 651.72 651.72
297 5 0.00 0.00 0.00 N/A
298 59 59.00 65,210.34 1,105.26 1,387.97
299 204 204.00 41,281.44 202.36 202.36
301 62 62.00 47,119.38 759.99 759.99
302 1 0.00 0.00 0.00 N/A
304 67 66.00 32,457.48 491.79 491.79
305 0 0.00 0.00 0.00 N/A
306 0 0.00 0.00 0.00 N/A
309 0 0.00 0.00 0.00 N/A
312 1 0.00 0.00 0.00 N/A
313 2 0.00 0.00 0.00 N/A
314 117 117.00 76,668.93 655.30 655.30
315 28 28.00 19,934.88 711.97 711.97

Page 6 of 7 ends

Page 7 of 7 ends

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516

Fiscal Year 2022/23 Engineer’s Report For:

Park Maintenance and Recreation Improvement
District
May 2022

TABLE OF CONTENTS

Engineer’s Letter ............................................................................................................. 1 Introduction ................................................................................................................... 2 Background .............................................................................................................. 2 Process for Annual Assessment .............................................................................. 3 Legislative Context .................................................................................................. 4 Plans and Specifications .................................................................................................. 6 Description of Improvements and Services ............................................................ 7 Estimate of Costs ............................................................................................................ 9 Method of Apportionment............................................................................................ 11 Discussion of Benefit ............................................................................................. 11 Benefit Factors ...................................................................................................... 12 Benefit Finding ...................................................................................................... 13 General Versus Special Benefit ............................................................................. 13 Calculating General Benefit ................................................................................... 14 Zones of Benefit .................................................................................................... 17 Method of Assessment.......................................................................................... 18 Cost of Living Inflator ............................................................................................ 23 Fiscal Year 2022/23 Maximum Assessment .......................................................... 23 Duration of Assessment ........................................................................................ 23 Appeals and Public Hearing ................................................................................... 23 Assessment Diagram ..................................................................................................... 25 Assessment Roll ............................................................................................................ 27

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 2

2. INTRODUCTION
Background
In June and July of 2002, the City conducted a city-wide assessment ballot proceeding pursuant to the requirements of Article XIII D of the California Constitution ("The Taxpayer's Right to Vote on Taxes Act") and the Landscape and Lighting Act of 1972 for a proposed City of Palmdale Park Maintenance and Recreation Improvement Assessment District to fund improvements to parks and recreational facilities in the City. During this ballot proceeding, property owners in the City were provided with a notice and ballot for a proposed benefit assessment and a 45-day period was provided for balloting. A public hearing to conclude the balloting period was conducted on July 24, 2002.

After the ballots were tabulated, it was determined that 55.9% of the weighted ballots returned were in support of the assessment. Since the assessment ballots submitted in opposition to the proposed assessments did not exceed the assessment ballots submitted in favor of the assessments (with each ballot weighted by the proportional financial obligation of the property for which ballot was submitted), the City gained the authority to approve the levy of the assessments for Fiscal Year 2002/03 and to continue to levy them in future years. The authority granted by the ballot proceeding includes an annual increase in the maximum authorized assessment rate equal to the annual change in the Consumer Price Index (CPI) for the Los Angeles Area, not to exceed 3% per year. In the event the annual change in the CPI exceeds 3%, any percentage change in excess of 3% can be cumulatively reserved for years in which the CPI change is less than 3%. The initial assessment rate approved in 2002 was $36.00 per single family equivalent benefit unit, plus an annual increase not to exceed 3% according to the CPI for the Los Angeles area.

Due to their greater distance from the public facilities and the new parks and recreation facilities to be installed, maintained, and serviced by the District, areas in the City farthest east and west were deemed to receive less benefit relative to other areas in the City (Zone A) and were assigned 50% of the assessment rate. These areas of reduced proximity were named Zone of Benefit B or Zone B.

As the City has grown and built additional parks, public and recreational facilities, the western area of the City, generally described as the City incorporated areas west of the California Aqueduct, is benefiting from additional parks and recreation areas that can be funded and maintained in part by the District. For Fiscal Year 2006/07 assessments, properties in this western area were classified as being within Zone of Benefit C or Zone C. Since the proximity to parks and recreation facilities in Zone C is generally equivalent to properties within Zone A, the assessments per single family equivalent unit for properties in Zone C were proposed to increase, matching that rate assessed to parcels in Zone A.

In order to allow property owners in Zone C to ultimately decide whether they were in support of the increased assessments in their Zone of Benefit, in 2006, an assessment ballot proceeding was conducted for property owners in Zone C. After the ballots were mailed to property owners in Zone C, a minimum 45- day time period was provided for the return of the assessment ballots. Following this 45-day time period, a public hearing was held on July 5, 2006 for the purpose of allowing public testimony regarding the proposed increased assessments.

At the public hearing the ballots were tabulated and it was determined that 86.18% of the returned ballots from Zone C (weighted by the proportional financial obligation of the property for which ballots are

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 3 submitted) were in favor of the proposed increased assessments to match the assessment rate of Zone A.

Therefore, the City Council took action, by resolution number CC 2006-191, to approve the levy of the increased assessments in Zone C for Fiscal Year 2006/07.

Process for Annual Assessment
In each subsequent year for which the assessment will be continued, and as required by the procedures specified in the 1972 Act, an Engineer’s Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.

The City Council must also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
• Refers to the assessment district by its distinctive designation and indicate the general location of the district.
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the district. • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• States whether the assessment is proposed to increase from the previous year.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 4 Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.

Article XIII D imposes four basic substantive requirements on assessments1:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each parcel must be determined in relationship to the entirety of the capital improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided; and • The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and does not include any costs attributable to the general benefit.

GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.

The Court of Appeal in Golden Hills Neighborhood Assn., Inc. v. City of San Diego (2011) (Golden Hills)2 clarified this concept by stating, “Separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.” The Court of Appeal in Beutz v. County of Riverside (2010) (Beutz)3 quoted from the Legislative Analyst’s Office pamphlet titled “Understanding Proposition 218” which states an agency must, “estimate the amount of special benefit landowners would receive from the project or service, as well as the amount of ‘general benefit.’ This step is needed because Proposition 218 allows local government to recoup from assessments only the proportionate share of cost to provide the special benefit.” The Court in Beutz furthered this idea stating, “Separating the general from the special benefits of a public improvement project and estimating the quantity of each in relation to the other is essential if an assessment is to be limited to the special benefits.”
The Court of Appeal in Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority (2008) (SVTA) 4 clarified that general benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real

1 California Constitution Article XIII D Section 4.
2 Golden Hill Neighborhood Assn. v. City of San Diego CA4/1, D062203 (Cal. Ct. App. 2013) 3 Beutz v. County of Riverside, 109 Cal. Rptr. 3d 851 (Cal. Ct. App. 2010) 4 Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority, 44 Cal. 4th 431 (2008).

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 5 property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.

BENEFIT-BASED NOT COST-BASED
In Bonander v. Town of Tiburon (2009) (Tiburon)5, the Court of Appeal clarified the idea that assessments must be apportioned based upon benefit rather than cost. The Court stated, “Proportionate special benefit is the basis upon which a project’s total assessable costs are apportioned among parcels within an assessment district.”
The assessment on a particular property cannot be based on the relative cost of the improvements, but rather the special benefit conferred on such property. The Court in Tiburon also stated, “an assessment represents the entirety of the cost of the improvement or property-related service, less any amount attributable to general benefits (which may not be assessed), allocated to individual properties in proportion to the relative special benefit conferred on the property.”

The Court of Appeal in Manteca Unified School District v. Reclamation District No. 17 et al (2017) (Manteca)6 clarified this issue by stating, “section 4, subdivision (a) of article XIII D of the California Constitution unambiguously conditions any continuing benefit assessment exemption on a showing by clear and convincing evidence of no special benefit.”

5 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007) 6 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 6

3. PLANS AND SPECIFICATIONS
The City maintains park and recreational facilities in locations throughout its boundaries, which contain over 48,000 parcels. The District provides funding for the installation, maintenance, and servicing of parks and recreation facilities within the City, including, but not limited to the City’s current parks and recreation facilities:
• Poncitlán Square (4.00 Acres), 38315 9th St. East
• Tejon Park Barrel Springs Equestrian Arena (20.00 Acres), East of Sierra Highway / South of Barrel Springs Road
• Pelona Vista Park (73.00 Acres), 37800 Tierra Subida Avenue • Manzanita Heights Park (5.00 Acres), 431 Mesa Verde Street • Arnie Quinones Park (2.50 Acres), 41003 50th Street West • Desert Sands Park (20.00 Acres), 39117 3rd Street East • Joe Davies Heritage Airpark at Palmdale Plant 42 (20.00 Acres), 2001 East Avenue P • William J. McAdam Park & Pool (20.00 Acres), 38115 30th Street East • Domenic Massari Park (40.00 Acres), 37716 55th Street East • Sam Yellen Park (24.93 acres), Phase 1 completed (12.00 acres), Avenue S between 47th East and 55th Street East
• Joshua Hills Park (3.64 Acres), 3110 Fairfield Avenue • Palmdale Playhouse (2,700 square feet), 38334 10th Street East • Melville J. Courson Park (7.50 Acres), 38226 10th Street East (under construction by developer) • Legacy Commons (new Palmdale Senior Center opened 2010) (14,000 square feet), 930 East Avenue Q-9
• Palmdale Senior Center Park (1.00 acre) park site between 9th Street East & 10th Street East and Q-9 & Q-10
• Dry Town Waterpark (7.00 acres), at Palmdale Oasis Park, 3850-B East Avenue S • Palmdale Oasis Recreation Center (17,500 square feet), 3850-A East Avenue S • Palmdale Oasis Park (33.00 acres), southwest corner of Avenue S and 40th Street East, 3850-A E.

Avenue S
• Competition Swimming Pool at Palmdale Oasis Park, 3850-C East Avenue S • Marie Kerr Park (57.00 Acres), 39700 30th Street West & 2723 Rancho Vista Boulevard • Palmdale Amphitheater at Marie Kerr Park, 2723 Rancho Vista Boulevard • Best of the West Softball Complex, at Marie Kerr Park, 2723-F Rancho Vista Boulevard • Competition Swimming Pool at Marie Kerr Park, 2723 Rancho Vista Boulevard • Marie Kerr Recreation Center, 2723-A Rancho Vista Boulevard • Lot adjacent to Amphitheatre/Marie Kerr Park (20.00 Acres), (not developed, currently used for overflow parking), 2723 Rancho Vista Boulevard
• Dr. Robert C. St. Clair Parkway (8.72 Acres), Sierra Highway • Demonstration Garden (0.76 Acres), NEC of Palmdale Boulevard & Sierra Highway • Foothill Park (12.33 Acres), 2525 The Groves
• Anaverde Hills Park (6.42 Acres), 2820 Greenbrier Street

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 7 • Larry Chimbole Cultural Center (19,300 square feet), 38350 Sierra Highway • Hammack Activity Center/ Roller Hockey Rinks (29,000 square feet), 815 East Avenue Q-6 (Boys & Girls Club)
• Rancho Vista Neighborhood Park (5.00 Acres), Bolz Ranch / Town Center Road (not developed) • Palmenthol History Park (16.30 Acres), Avenue S & 20th Street East (not developed) • A.C. Warnack Nature Park (131.27 Acres), East of Godde Hill & South of the California Aqueduct (not developed)
Description of Improvements and Services
The assessments shall also provide funding for the installation, maintenance, and servicing of new parks and recreation facilities, including, but not limited to new neighborhood and community parks, family aquatics facility, covered swimming pools, additional recreation centers, public amphitheater, additional sports fields, improvements to park safety including enhanced lighting, replacement of antiquated playground equipment, additional park maintenance services, acquisition of lands for parks and recreation uses, and expansion of existing parks and recreation areas.

The work and improvements (the “improvements”) proposed to be undertaken by the District, and the cost thereof paid from the levy of the annual assessment, provide special benefit to assessor parcels within the District as defined in the Method of Assessment herein. In addition to the definitions provided by the Act the improvements are generally described as follows:

Installation, maintenance and servicing of public recreational facilities and improvements, including, but not limited to, turf and play areas, park grounds and facilities, playground equipment, hard court surfaces, amphitheaters, tennis courts, gymnasiums, senior centers, recreation centers, aquatic parks, running tracks, walking paths, sports fields, basketball courts, swimming pools, landscape corridors, open space, trails, other recreational facilities, ground cover, shrubs and trees, irrigation and sprinkler systems, landscaping, drainage systems, lighting, fencing, entry monuments, graffiti removal and repainting, and labor, materials, supplies, utilities, equipment, and any debt service on bonds or other indebtedness issued for the improvements as applicable, at each of the locations owned, operated or maintained by the City.

Plans and specifications for these improvements are filed with the Director of Parks and Recreation of the City and are incorporated herein by reference.

As applied herein, “Installation” means the construction of recreational improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, lights, and/or the construction of playground equipment, play courts, recreational facilities and public restrooms.
“Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of said improvements, 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; and cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti. “Servicing” means the furnishing of electric current or energy for the operation or lighting of any improvements, and the furnishing of water for irrigation of any landscaping or the maintenance of any other improvements.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 8 Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to this part; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to Streets & Highways Code Section 22662.5; and (g) costs associated with any elections held for the approval of a new or increased assessment (Streets & Highways Code Section 22526). The assessment proceeds will be exclusively used for improvements within the District plus incidental expenses. Reference is made to the plans and specifications, including specific expenditure and improvement plans by park/recreation site, which are on file with the City.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 9

4. ESTIMATE OF COSTS
The estimate of costs provided in this Engineer’s Report is for Fiscal Year 2022/23 and is derived from a multi-year, City-wide parks and recreation improvement plan that includes significant new recreation facilities such as neighborhood and community parks, a family aquatics center, two covered year-round swimming pools, two recreation centers, a public amphitheater, a multi-field softball complex, improvements to park safety including enhanced lighting, additional walkways and trails, replacement of antiquated playground equipment, and enhanced park maintenance services.

The estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications are summarized below.

Park Maintenance and Recreation Improvement District Budget Description
Proposed
FY 2022/23 Costs
Beginning Fund Balance $2,139,159.55

Installation, Maintenance & Servicing Costs (1)
Maintenance & Operation of Vision Facilities $2,435,900.00 Maintenance of Parks & Recreation Facilities (2) 4,068,500.00 Totals for Installation, Maintenance & Servicing $6,504,400.00

Less: City Contribution (3) ($2,601,760.00)

Net Cost of Installation, Maintenance & Operation $3,902,640.00

Incidental Costs
Collection and Administration $64,300.00
Totals for Incidentals $64,300.00

Less: Fund Balance Contribution ($1,027,423.44)

Fiscal Year 2022/23 Net Amount to be Assessed (4) $2,939,516.56 Estimated Ending Fund Balance $1,111,736.11

Budget Allocation to Property (5)
Zone of
Benefit Parcels (6) SFE Units (7)
FY 2022/23
Maximum
Assessment Rate
Per SFE
FY 2022/23 Amount
to be Assessed
Zone A 42,666 48,388.01 $58.21 $2,816,647.77
Zone B 360 132.59 29.10 3,856.61
Zone C 2,252 2,044.56 58.21 119,012.18
Totals: 45,278 50,565.16 $2,939,516.56

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 10

Notes to Estimate of Costs:
(1) Additional details regarding budgeted improvements and future projects are as follows:
• Rancho Vista Park – park site with open space, restrooms, playground, and parking lot. • Vacant lot next to Amphitheater – design for park and ride. • Arnie Quinones Park – design of future additional features including restroom, paved parking lot, lighting, tot lot, and pathways.
• Marie Kerr Park Upgrades – tot lot upgrades.
• Dry Town Water Park Upgrades – refurbishment of three existing slides, tower, and Little Miner's camp.
• Dry Town Lazy River Replastering – replastering of lazy river, construction was expected to begin April 2020.
• Palmdale Oasis Park Upgrades – design and possible construction of play area, playground equipment, restroom facility, landscaping and irrigation of fields, additional parking. • Domenic Massari Upgrades – sidewalk improvements throughout the park construction was expected to begin summer 2020, three new basketball courts with covers and upgrades t o existing basketball court.
• Sam Yellen Park – design of Phase 2 upgrades.
• McAdam Park Renovations – upgrades to existing restroom facility. • Sports Field Renovation – field upgrades and renovations as needed at various park sites. (2) The item, “Maintenance of Park and Recreation Facilities,” would provide funding for enhanced maintenance of all parks and recreation facilities on a daily basis, seven days per week. Services would include mowing turf, trimming and caring for landscaping, fertilization and aeration of grounds and playfields, routine maintenance and safety inspections, painting, replacing/repairing broken or damaged equipment, trash removal and cleanup, irrigation and irrigation system maintenance, and other services as needed. (3) As determined in the following section, at least 40% of the $6,504,400 total cost of Park Improvements, Installation, Maintenance and Servicing, must be funded from sources other than the assessments, to cover any general benefits from the improvements. Therefore, $2,601,760 or 40% of the total for Installation, Maintenance and Servicing is for general benefits that cannot be assessed to property owners in the District.

The additional amount contributed is the City’s contribution in excess of the estimate d general benefits. (4) Includes installment rounding for Los Angeles County tax roll purposes. (5) The Act stipulates that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Engineer’s Report. Any balance remaining at the end of the fiscal year, July 1, must be carried over to the next fiscal year. The City may also establish a rese rve fund for contingencies and special projects as well as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining unexpended balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' Assessments.
(6) Includes only parcels levied.
(7) Single Family Equivalent Unit. See "Method of Assessment" for explanation of SFE apportionment.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 11

5. METHOD OF APPORTIONMENT
The following section includes an explanation of the benefits derived from the improvements to park and recreation facilities and improvements throughout the City, as well as a description of the assessment methodology used to apportion the total assessment to properties within the District. Previous annual Engineer’s Reports were prepared by a different engineer of record and specific language from the prior year Engineer’s Report7 has been referenced to describe the Method of Apportionment within the following section of this report. 8
The District consists of all assessor parcels within the boundaries of the City. The method used for apportioning the assessment is based upon the proportional special benefits conferred to the properties over and above the general benefits conferred to real property in the District or to the public at large.

Special benefit is calculated for each parcel in the District using the following process:

1. Identification of all benefit factors derived from the improvements;

2. Calculation of the proportion of these benefits that are general;

3. Determination of the relative special benefit within different areas within the District;

4. Determination of the relative special benefit per property type; and

5. Calculation of the specific assessment for each individual parcel based upon special vs. general benefit; location, property type, property characteristics, improvements on property and other supporting attributes.

Discussion of Benefit
In summary, the assessments can only be levied based on the special benefit to property. Any and all general benefit, including benefit that is indirect or derivative, must be funded from another source. This special benefit is received by property over and above any general benefits from the improvements. With reference to the requirements for assessments, Section 22573 of the Act states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements."
Proposition 218, as codified in Article XIII D of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must reasonably exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel."

7 Annual Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”). 8 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 12 Since assessments are levied on the basis of special benefit, they are not a tax and are not governed by Article XIII A of the California Constitution.

The SVTA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel, and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:

Finally, Proposition 218 twice uses the phrase “over and above” general benefits in describing special benefit (Art. XIIID, sections 2(i) & 4(f)). The SVTA decision further clarifies that special benefits must provide a direct advantage to benefiting property and that proximity to a park is an example of a special benefit.

Benefit Factors
The improvements are expected to confer certain special benefits to parcels within the District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcels is more fully described below:

EXTENSION OF A PROPERTY’S OUTDOOR AREAS AND GREEN SPACES FOR PROPERTIES WITHIN CLOSE

PROXIMITY TO THE IMPROVEMENTS
In large part, because it is cost prohibitive to provide large open land areas on property in the District, the residential, commercial and other benefiting properties in the District do not have large outdoor areas and green spaces. The parks in the District provide these larger outdoor areas that serve as an effective extension of the land area for proximate properties because the improvements are uniquely proximate and accessible to property in close proximity to the improvements. The improvements, therefore, provide an important, valuable and desirable extension of usable land area for the direct advantage and special benefit of properties with good and close proximity to the improvements.

According to the industry-standard guidelines established by the National Park and Recreation Association (the “NPRA”), neighborhood parks in urban areas have a service area radius of generally one-half mile and community parks have a service area radius of approximately two miles. The service radii for neighborhood parks and neighborhood green spaces were specifically established to give all properties within these service radii close proximity and easy walking access to such public land areas. Likewise, community parks, with their large size, have a somewhat larger service area. Since proximate and accessible parks serve as an extension of the usable land area for property in the service radii and since the service radii was specifically designed to provide close proximity and access, the parcels within this service area clearly receive a direct advantage and special benefit from the improvements - and this advantage is not received by other properties or the public at large.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 13 An analysis of the service radii for the improvements finds that all properties in the District enjoy the distinct and direct advantage of being close and proximate to parks within the District. The benefiting properties in the District therefore uniquely and specially benefit from the improvements.

PROXIMITY TO IMPROVED PARKS AND RECREATIONAL FACILITIES Only the specific properties within close proximity to the improvements are included in the District.

Therefore, property in the District enjoys unique and valuable proximity and access to the improvements that the public at large and property outside the District do not share.

In absence of the assessments, the improvements would not be provided and the parks and recreation areas in the District would be degraded due to insufficient funding for maintenance, upkeep and repair.

Therefore, the assessments provide improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.

ACCESS TO IMPROVED PARKS, OPEN SPACE AND RECREATIONAL AREAS Since the parcels in the District are nearly the only parcels that enjoy close access to the improvements, they directly benefit from the unique close access to improved parks, open space and recreation areas that are provided by the assessments. This is a direct advantage and special benefit to property in the District.

IMPROVED VIEWS
The District, by maintaining the landscaping at its park, recreation and open space facilities provides improved views to properties with direct line-of-sight as well as other local properties which benefit from improved views when property is accessed. Therefore, the improved and protected views provided by the assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.

Benefit Finding
In summary, real property located within the boundaries of the District distinctly and directly benefits from closer proximity, access and views of improved parks, recreation facilities, open space, landscaped corridors, greenbelts, trail systems and other public resources funded by the assessments. The improvements are specifically designed to serve local properties in the District, not other properties or the public at large. The public at large and other properties outside the District receive only limited benefits from the improvements because they do not have proximity, good access or views of the improvements.

These are special benefits to property in the District in much the same way that sewer and water facilities, sidewalks and paved streets enhance the utility and desirability of property and make them more functional to use, safer and easier to access.

General Versus Special Benefit
Article XIII C of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. The assessment can fund special benefits but

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 14 cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section. In other words:

Total
Benefit = General
Benefit + Special
Benefit

There is no widely-accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “particular and distinct” and are not “over and above” benefits received by other properties. SVTA provides some clarification by indicating that general benefits provide “an indirect, derivative advantage” and are not necessarily proximate to the improvements.

The starting point for evaluating general and special benefits is the current, baseline level of service. The assessment will fund Improvements “over and above” this general, baseline level and the general benefits estimated in this section are over and above the baseline. A formula to estimate the general benefit is listed below:

General
Benefit =
Benefit to Real
Property
Outside the
District
+
Benefit to Real Property
Inside the District that
is Indirect and
Derivative
+
Benefit to
the Public at
Large

Special benefit, on the other hand, is defined in the California Constitution as “a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.” The SVTA decision indicates that a special benefit is conferred to a property if it “receives a direct advantage from the improvement (e.g., proximity to a park).” In this assessment, as noted, properties in the District have close and unique proximity, views and access to the improvements and uniquely improved desirability from the improvements and other properties and the public at large do not receive significant benefits because they do not have proximity, access or views of the improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the District or the public at large.

Calculating General Benefit
Pursuant to information detailed in the Prior Engineer’s Report, the general benefit is conservatively estimated and described, and then budgeted so that it is funded by sources other than the assessment.

BENEFIT TO PROPERTY OUTSIDE THE IMPROVEMENT DISTRICT
Properties within the District receive almost all of the benefits from the improvements because properties in the District enjoy unique close proximity and access to the improvements that is not enjoyed by other properties or the public at large. However, certain properties within the proximity/access radius of the improvements, but outside of the boundaries of the District, may receive some benefit from the improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the assessments.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 15 The properties outside the District and within the proximity radii for neighborhood parks in the District receive benefits from the improvements. Since these properties are not assessed for their benefits because they are outside of the area that can be assessed by the District, this is a form of general benefit to the public at large and other property. A 50% reduction factor is applied to these properties because they are all on only one side of the improvements while properties in the District enjoy the advantage of over twice the average proximity to the improvements. Per the Prior Engineer’s Report, the general benefit to property outside of the District is calculated as follows:

Assumptions:
5,190 parcels outside the District but within 0.5 miles of a park within the District 47,684 parcels in the District
50% relative benefit compared to property within the District

Calculation of General Benefit to Property Outside the District = 5,190 / (47,684 + 5,190) * 50% = 4.9%

Although it can reasonably be argued that the improvements inside, but near the District boundaries are offset by similar park and recreational improvements provided outside, but near the District boundaries, we use the more conservative approach of finding that 4.9% of the improvements may be of general benefit to property outside the District.

BENEFIT TO PROPERTY INSIDE THE DISTRICT THAT IS INDIRECT AND DERIVATIVE The “indirect and derivative” benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the improvements are clearly “over and above” and “particular and distinct” when compared with the baseline level of service and the unique proximity, access and views of the Improvements enjoyed by benefiting properties in the District. Nevertheless, the SVTA decision indicates that there may be general benefit “conferred on real property located in the district”. A measure of the general benefits to property within the assessment area is the percentage of land area within the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 3% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District’s parks and recreational facilities are used and enjoyed by individuals who do not contribute to the assessment in any way (i.e. do not pay the assessment or local taxes or fees that support the City.9 A

9 Per the formation engineer, when District facilities are used by those individuals, the facilities are not providing benefit to property within the City. Use under these circumstances is a measure of general benefit. For example, a non-resident who is drawn to utilize the City facilities and shops at local businesses while in the area would provide special benefit to business properties as a result of his or her use of the Improvements. Conversely, one who uses City facilities but does not reside, work, shop or own property within the City boundaries does not provide special benefits to any property and is considered to be a measure of the general benefits.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 16 survey of park and recreation facility usage conducted by the formation engineer found that less than 8% of the City’s park and recreation facility usage is by those who do not live or work within City boundaries. 10 Several of the improvements such as the family aquatics center, amphitheater and sports complex are the type of public resources that draw residents from throughout the community. Therefore, they are deemed to be of benefit to all properties within the City. Due to their “draw” these types of facilities may also serve to bring in somewhat higher numbers of people who do not contribute to the assessment in any way. Of the proposed facilities, the Family Aquatics Center warrants further analysis to estimate potential resident/non-resident use. Resident/non-resident use statistics vary depending on the specifics of the community such as proximity to other communities and location of other similar aquatics centers. The City is largely separated by distance from other urbanized areas, which should serve to reduce the percentage of non-resident use. Data from other communities deemed to be similar in amenities and location finds that the percentage of non-resident use can vary from 15% up to approximately 50%. A non-resident use percentage of 50% will be used as a conservative estimate for this facility.

Although many of the non-resident users of the City’s aquatics facility will shop or work in the community, this unadjusted data will be used as a conservative measure of general benefits. This measure of the general benefits from family aquatics facilities is combined with the findings of the park and recreation facility usage survey to conservatively estimate the overall level of general benefits. Using an equal weighting of both measures of general benefits, 29% of the benefits conferred by the proposed maintenance and improvements are determined to be general benefits to the public at large.

TOTAL GENERAL BENEFITS
Using a sum of these three measures of general benefit, the Prior Engineer’s Report found that approximately 37% of the benefits conferred by the improvements may be general in nature and should be funded by sources other than the assessment.

General Benefit Calculation:

4.9% Outside the District
+ 3.0% Property within the District
+ 29.0% Public at Large
= 36.9% Total General Benefit

Although the analysis finds that 36.9% of the assessment may provide general benefits, the Prior Engineer’s Report established a requirement for a minimum contribution from sources other than the assessments of 40%. This minimum contribution above the measure of general benefits will serve to provide additional coverage for any other general benefits. The City’s total budget for maintenance and operation of its parks and recreational facilities is $6,504,400. Of this total budget amount, the City will contribute at least $2,601,760 (or 40%) from sources other than the assessments, to cover any general benefits that cannot be assessed to property owners in the District.

10 A total of 534 park users were surveyed at different parks and recreation facilities on different days and times between the months of July 2001 and March 2002. 41 respondents (7.7%) indicated that they did not reside or work within the City.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 17 Zones of Benefit
As detailed in the Prior Engineer’s report, the boundaries of the District have been carefully drawn to include the properties in the City that are proximate to the proposed improvements and that would materially benefit from the improvements. In other words, the boundaries of the District have been narrowly drawn to include only properties that will specially benefit from the proposed improvements and would receive a declining level of service if the assessments were not approved.

The SVTA decision indicates:

In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting from an improvement.

Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).

In the District, the advantage that each parcel receives from the improvements is direct, and the boundaries are narrowly drawn to include only parcels that benefit from the assessment.

Due to their greater distance and reduced proximity from the improvements, one area of the City is deemed to receive lesser benefit from the improvements than other urbanized areas of the City. The area of reduced relative benefit is generally described as all parcels east of 90th Street East on the south and east of US Air Force Plant 42, and all parcels east of 50th Street East on the north and east of US Air Force Plant 42. This area is hereinafter referred to as Zone of Benefit B or Zone B and is depicted on the Assessment Diagram included with this report.

In Fiscal Year 2006/07 a new zone of benefit, Zone of Benefit C or Zone C, was created for parcels previously designated as being also within Zone B and located in the western areas of the District. Zone C covers all contiguous parcels within the boundaries of the City, generally west and south of the California Aqueduct, including all the parcels in Assessor’s Parcel Books 3205, 3206, 3216 and 3217, within the boundaries of the City. The special benefit received by parcels in Zone C was revised as public parks and recreation facilities are installed, maintained and serviced by the District closer to property in Zone C, making the special benefit to be received in this area similar to that of areas in Zone A. As a result of the additional special benefits, an increased rate of assessment was proposed for parcels in Zone C, and after receiving the support of the property owners in Zone C, the increased assessment rate was first applied for Fiscal Year 2006/07.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 18 All other properties within the District are classified into Zone of Benefit A or Zone A. All three Zones of Benefit, Zones A, B and C, are depicted on the Assessment Diagram included with this report and are listed on the Assessment Roll.

Zone A and Zone C improvements are similarly accessible to all properties within each Zone of Benefit.

Therefore, benefits from the improvements do not further vary based on proximity of the parcels to the improvements within Zone A and Zone C because the increased benefits of greater proximity to the improvements are generally offset by a parallel increase in negative factors such as higher levels of traffic, noise, etc. that comes with increased proximity.

Since properties in Zone B (east) are generally twice the distance from the improvements funded by the assessments, it is estimated that the relative level of benefit to properties in Zone B is 50% the benefit received by properties in Zone A and Zone C. The proposed assessments for properties in Zone B will therefore be 50% of the amount of assessment for similar properties in Zone A and Zone C. The relative proximity to improvements is generally equivalent in Zone A and Zone C so the assessment rates for Zones A and C are equal.

Method of Assessment
As previously discussed, the assessments provide specific improvements that confer direct and tangible special benefits to properties in the District. These benefits can partially be measured by the occupants on property in the District because such parcel population density is a measure of the relative benefit a parcel receives from the improvements. Therefore, the apportionment of benefit is partially based the population density of parcels.11
It should be noted that many other types of “traditional” assessments also use parcel population densities to apportion the assessments. For example, the assessments for sewer systems, roads and water systems are typically allocated based on the population density of the parcels assessed. Moreover, assessments have a long history of use in California and are in large part based on the principle that benefits from a service or improvement funded by assessments that is enjoyed by tenants and other non-property owners ultimately is conferred directly to the underlying property. 12 The next step in apportioning assessments is to determine the relative special benefit for each property.

This process involves determining the relative benefit received by each property in relation to a single family home, or, in other words, on the basis of Single Family Equivalents (SFE). This SFE methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments. For the purposes of this report, all properties are designated a SFE value, which is each property’s relative benefit in relation

11 As detailed in the Annual Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020. 12 For example, in Federal Construction Co. v. Ensign (1922) 59 Cal.App. 200 at 211, the appellate court determined that a sewer system specially benefited property even though the direct benefit was to the people who used the sewers: “Practically every inhabitant of a city either is the owner of the land on which he resides or on which he pursues his vocation, or he is the tenant of the owner, or is the agent or servant of such owner or of such tenant. And since it is the inhabitants who make by far the greater use of a city’s sewer system, it is to them, as lot owners or as tenants, or as the servants or agents of such lot owners or tenants, that the advantages of actual use will redound. But this advantage of use means that, in the final analysis, it is the lot owners themselves who will be especially benefited in a financial sense.”

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 19 to a single family home on one parcel. In this case, the "benchmark" property is the single family detached dwelling which is one Single Family Equivalent or one SFE.

In the process of determining the appropriate method of assessment, alternatives were considered. For example, an assessment only for all residential improved property was considered but was determined to be inappropriate because commercial, industrial, and other properties also receive direct benefits from the improvements.

Moreover, a fixed or flat assessment for all properties of similar type was deemed to be inappropriate because larger properties receive a higher degree of benefit than other similarly used properties that are significantly smaller. For two properties used for commercial purposes, there is clearly a higher benefit provided to the larger property in comparison to a smaller commercial property because the larger property generally supports a larger building and has higher numbers of employees, customers and guests that would benefit from proximity and improved access to well maintained and improved parks and recreational facilities. So, the potential population of employees or residents is a measure of the special benefits received by the property. Larger parcels, therefore, receive an increased benefit from the improvements.

Finally, the special benefits derived from the improvements are conferred on property and are not based on a specific property owner’s use of the improvements, or a specific property owner’s occupancy of property or the property owner’s demographic status such as age or number of dependents. However, it is ultimately people who value the special benefits described above and use and enjoy the City’s park and recreational facilities. In other words, the benefits derived to property are related to the average number of people who could potentially live on, work at, or otherwise could use a property, not how the property is currently used by the present owner. Therefore, the number of people who could or potentially live on, work at or otherwise use a property is one indicator of the relative level of benefit received by a property.

In conclusion, the information from the Prior Engineer’s Report determined that the appropriate method of assessment apportionment should be based on the type and use of property, the relative size of the property, its relative population and usage potential and its proximity to parks and recreational facilities.

This method is further described below.

RESIDENTIAL PROPERTIES
Certain residential properties in the District that contain a single residential dwelling unit are assigned one Single Family Equivalent or 1.0 SFE. Traditional houses, zero-lot line houses and townhomes are included in this category of single family residential property.

Properties with more than one residential unit are designated as multi-family residential properties. These properties benefit from the improvements in proportion to the number of dwelling units that occupy each property, the average number of people who reside in multi-family residential units versus the average number of people who reside in a single family home and the average size of multi-family residential units versus the average size of single family homes. The population density factors for the City, as depicted below, provide a partial basis for determining the SFE factors for residential properties. Using the total population in a certain property type in the City from the 1990 Census (the most recent data available when the District was established) and dividing it by the total number of such households, finds that approximately 3.32 persons occupy each single family residence, whereas an average of 2.69 persons

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 20 occupy each multi-family residence. Using the ratio of one Population Factor for each single-family residence, which equates to one Population Factor for every 3.32 persons, a 0.81 Population Factor would equate to one multi-family unit or a 0.81 Population Factor for every 2.69 residents. Likewise, each condominium unit receives a 0.81 Population Factor and each mobile home receives a 0.86 Population Factor.

Residential Density and Population Factors
Total
Population
Occupied
Households
Persons per
Household
Population
Factor
Single Family Residential 49,488 14,905 3.32 1.00
Condominium 1,194 442 2.70 0.81
Multi-Family Residential 12,560 4,667 2.69 0.81
Mobile Home on Separate Lot 5,292 1,854 2.85 0.86
Source: 1990 Census, City of Palmdale.

Once established, Population Factors are adjusted to reflect the average structure size of different residential properties. This adjustment is needed because the special benefits are deemed to be relative to the potential population density and building area per dwelling unit. The average structure size of a single family residence in the City is 1,715 square feet, whereas the average multi-family residence is 920 square feet per unit, or 54% of the size of a single family residence. Likewise, the average condominium unit is 73% of the size of a single family residence and the average mobile home is 50% of the size of a single family residence. These building area percentages are applied to the Population Factors to determine the SFE benefit factors for residential properties. Therefore, multi-family properties with a 0.81 Population Factor and a 54% building area percentage will receive a 0.43 SFE.13 Likewise, condominium units receive a

0.59 SFE and mobile homes on separate parcels receive a 0.43 SFE.

Residential Assessment Benefit Factors
Average
Square Feet % of SFR
Population
Factor SFE Factor
Single Family Residential 1,715 100% 1.00 1.00
Condominium 1,250 73% 0.81 0.59
Multi-Family Residential 920 54% 0.81 0.43
Mobile Home on Separate Lot 855 50% 0.86 0.43

The SFE factor of 0.43 per dwelling unit for multi-family residential properties applies to such properties with 20 or fewer units. Properties in excess of 20 units typically offer on-site recreational amenities and other facilities that tend to offset some of the benefits provided by the improvements. Therefore, the benefit for properties in excess of 20 units is determined to be 0.43 SFE per unit for the first 20 units and

0.10 SFE per each additional unit in excess of 20 dwelling units.

13 (0.81 * 54% = 0.43)

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 21

COMMERCIAL/INDUSTRIAL PROPERTIES
SFE values for commercial and industrial land uses are based on the equivalence of special benefit on a land area basis between single family residential property and the average commercial/industrial property.

The SFE values for various commercial and industrial land uses are further defined by using average employee densities because the special benefit factors described previously can be measured by the average number of people who work at commercial/industrial properties. In order to determine employee density factors, the findings from the San Diego Association of Governments Traffic Generators Study (the “SANDAG Study”) are used because these findings were approved by the State Legislature as being a good representation of the average number of employees per acre of land area for commercial and industrial properties. As determined by the SANDAG Study, the average number of employees per acre for commercial and industrial property is 24.

In comparison, the average number of people residing in a single family home in the area is 3.32. Since the average lot size for a single family home in the City is approximately 0.20 acres, the average number of residents per acre of residential property is 16.60.

The employee density per acre is generally 1.45 times the population density of single family residential property per acre (24 employees per acre / 16.60 residents per acre). Therefore, the average employee density can be used as the basis for allocating benefit to commercial or industrial property since a commercial/industrial property with 1.45 employees receives generally similar special benefit to a residential property with 1 resident. This factor of equivalence of benefit between 1 resident to 1.45 employees is the basis for allocating commercial/industrial benefit.

The table below shows the average employees per acre of land area or portion thereof for commercial and industrial properties and lists the relative SFE factors per fifth of an acre for properties in each land use category.

Commercial and industrial properties in excess of 5 acres generally involve uses that are more land intensive relative to building areas and number of employees (lower coverage ratios). As a result, the benefit factors for commercial and industrial property land area in excess of 5 acres is determined to be the SFE rate per fifth of an acre for the first 5 acres and the relevant SFE rate per each additional acre over 5 acres. Institutional properties that are used for residential, commercial or industrial purposes are also assessed at the appropriate residential, commercial or industrial rate.

Commercial/Industrial Density and Assessment Factors
Type of Commercial/Industrial
Land Use
Average
Employees
per Acre 1
SFE Units
per
1/5 Acre 2
Commercial 24 1.00
Office 68 2.84
Shopping Center 24 1.00
Industrial 24 1.00
Self Storage or Parking Lot 1 0.05
(1) Source: San Diego Association of Governments Traffic Generators Study. (2) The SFE factors for commercial and industrial parcels are applied by the fifth of an acre of land area or portion thereof. Therefore, the minimum assessment for any assessable parcel in these categories is the SFR units listed herein.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 22

VACANT PROPERTIES
The benefit to vacant properties is determined to be proportional to the corresponding benefits for similar type developed properties; however, at a lower rate due to the lack of improvements on the property. A measure of the benefits accruing to the underlying land is the average value of land in relation to improvements for developed property. An analysis of the Fiscal Year 2002/03 assessed valuation data for the City from the County of Los Angeles, found that approximately 35% of the assessed value of improved properties is classified as the land value. It is reasonable to assume, therefore, that approximately 35% of the benefits are related to the underlying land and 65% are related to the improvements and the day-to- day use of the property. Using this ratio, the SFE factor for vacant parcels is 0.35 per parcel.

The value of properties increases as properties are approved for parcel division and development.

Likewise, the special benefits received by vacant property increases as the property is approved for parcel division and development. When property is approved for parcel division and development with a final map, the property has passed the final significant hurdle to development and can shortly undergo construction. Since the property is nearing the point of development, its special benefits increase. In addition, these properties are generally sold soon after completion of improvements, so the properties receive the additional benefit of desirability from prospective buyers due to the special benefits provided by proximity to the improvements in the City. It is therefore determined that property with tentative or final map approval receives 25% of the relative benefit per mapped dwelling unit or mapped parcel acreage compared to improved property of similar use-type.

OTHER PROPERTIES
Article XIII D stipulates that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the improvements.

All properties that are specially benefited are assessed. Other publicly owned property that is used for purposes similar to private residential, commercial, industrial or institutional uses is benefited and assessed at the same rate as such privately owned property.

Miscellaneous, small and other parcels such as roads, right-of-way parcels, reservoir or other water rights parcels that cannot be developed into other improved uses, limited access open space parcels, watershed parcels and common areas typically do not generate significant numbers of employees, residents, customers or guests and have limited economic value. These miscellaneous parcels receive minimal benefit from the improvements and are assessed an SFE benefit factor of 0.

As detailed by the formation engineer, church parcels and property used for educational purposes typically generate employees on a less consistent basis than other non-residential parcels. Many of these parcels also provide some degree of on-site amenities that serve to offset some of the benefits from the District.

In addition, the City maintains reciprocal use arrangements with many educational properties that allow for the public, recreational use of these properties. Such public use tends to reduce the use and wear of City facilities. Therefore, these parcels receive minimal benefit and are assessed an SFE factor of 1.14

14 As detailed in the Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2002/03 dated April 2002.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 23 Cost of Living Inflator
Property owners in the District approved in an assessment ballot proceeding in 2002 the initial fiscal year benefit assessment for special benefits to their property including a Consumer Price Index (“CPI”) increase schedule. As a result, the assessment may continue to be levied annually and may be increased up to the maximum annual CPI without any additional assessment ballot proceeding. In the event that in future years the assessments are levied at a rate less than the maximum authorized assessment rate, the assessment rate in a subsequent year may be increased up to the maximum authorized assessment rate without any additional assessment ballot proceeding.

The assessment rate is subject to an annual increase tied to the annual change in the Consumer Price Index for the Los Angeles Area as of January of each succeeding year, with the maximum annual increase not to exceed 3%. Any change in the CPI in excess of 3% shall be cumulatively reserved as the “Unused CPI” and shall be used to increase the maximum authorized assessment rate in years in which the CPI is less than 3%. The maximum authorized assessment rate is equal to the maximum assessment rate in the first fiscal year the assessment was levied, increased annually by the maximum of: 1) 3% or 2) the change in the CPI plus any Unused CPI as described above.

The annual percentage change in the CPI from January 2021 to January 2022 was 7.506%, and there was

0.00% of the Unused CPI carried over (as described above). Therefore, the cost of living inflator for Fiscal Year 2022/23 is 3.00%.

Fiscal Year 2022/23 Maximum Assessment
The maximum authorized assessment rate for Fiscal Year 2022/23 is increased by 3.00% which equates to $58.21 per SFE for Zones A and C, and $29.10 per SFE for Zone B. The District’s budget, provided in the Estimate of Costs section of this Engineer’s Report, proposes assessments for Fiscal Year 2022/23 at the rate of $58.21 per SFE for Zones A and C and $29.10 for Zone B, which is equal to the maximum authorized assessment rate.

Duration of Assessment
It is proposed that the assessment be levied for Fiscal Year 2002/03 and continued every year thereafter, so long as the parks and recreational areas need to be improved and maintained and the City requires funding from the assessments for District improvements. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.

Appeals and Public Hearing
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the Public Works Engineer of the City of

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 24 Palmdale or her or his designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 25

6. ASSESSMENT DIAGRAM
The District includes all properties within the boundaries of the City. The boundaries of the District are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this Engineer’s Report.

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 26

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2022/23 Engineer’s Report 27

7. ASSESSMENT ROLL
Assessor’s parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor’s secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.

The following table summarizes the Fiscal Year 2022/23 assessment for the District.

Zone of Benefit Parcels (1) SFE Units
FY 2022/23
Rate Per SFE
FY 2022/23
Assessment Amount
Zone A 42,666 48,388.01 $58.21 $2,816,647.77
Zone B 360 132.59 29.10 3,856.61
Zone C 2,252 2,044.56 58.21 119,012.18
Totals: 45,278 50,565.16 $2,939,516.56
(1) Includes only parcels levied.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516

Fiscal Year 2022/23 Engineer’s Report For:

Streetlight Maintenance Assessment Districts
and Annexations
May 2022

TABLE OF CONTENTS

1. Engineer’s Letter ............................................................................................................. 1

2. Introduction ................................................................................................................... 2 Background .............................................................................................................. 2 Assessment District Inventory ................................................................................. 2 Annexation Exceptions and Other District Information .......................................... 3 Process for Annual Assessment .............................................................................. 4 Legislative Context .................................................................................................. 5

3. Plans and Specifications .................................................................................................. 7

4. Estimate of Costs ............................................................................................................ 9

5. Method of Apportionment............................................................................................ 11 Special Benefit ....................................................................................................... 11 General Versus Special Benefit ............................................................................. 12 Quantification of General Benefit ......................................................................... 13 Method of Assessment.......................................................................................... 14 Assessment District No. 5 Benefit Factors ............................................................ 18 Cost of Living Inflator ............................................................................................ 20 Fiscal Year 2022/23 Maximum Assessment .......................................................... 20 Duration of Assessment ........................................................................................ 20 Appeals and Interpretation ................................................................................... 20

6. Assessment Diagram ..................................................................................................... 22

7. Streetlight Maintenance Districts .................................................................................. 23

8. Assessment Roll ............................................................................................................ 28

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 2

2. INTRODUCTION
Background
The City provides maintenance and servicing of certain publicly owned streetlights throughout the City. In order to fund the maintenance and operation (the “Services”) of these projects and improvements, the City has formed five Streetlight Maintenance Assessment Districts, including subsequent Annexations, covering over 40,880 parcels (which includes parcels that are active, but not yet subject to the assessment). The Districts have been formed and the levies have been made pursuant to Part 2 of Division 15 of the California Streets and Highways Code, commonly known as the Landscape and Lighting Act of 1972, and Article XIII D of the California Constitution (the “Article XIII D”).

Assessment District Inventory
Currently, there are five Streetlight Maintenance Assessment Districts with 166 Annexation Districts overall, although some Annexations are not assessed (see the following section for annexation exceptions):

District No. 1 consists of residential and non-residential developments located throughout the City and that are not included within a Los Angeles County Lighting Maintenance District. District No. 1 has 143 individual annexations encompassing approximately 6,760 parcels.

District No. 2 includes the Anaverde Master Planned Community. District No. 2 includes two annexations and approximately 1,460 parcels.

District No. 3 includes the Ritter Ranch Master Planned Community that encompasses currently only 48 parcels. The number of parcels at build out is expected to be approximately 6,500 parcels, although this number will likely be subject to revision once development resumes in this area.

District No. 4, similar to District No. 1, consists of residential and non-residential developments located throughout the City, that are not included within a Los Angeles County Lighting Maintenance District, and that were annexed on or after 2010. District No. 4 has 24 individual annexations including approximately 80 parcels.

District No. 5 also consists of residential and non-residential developments located throughout the City.

The designation of “District No. 5” was used for the first time in Fiscal Year 2014/15 to identify the approximately 32,900 parcels within the City that were previously covered under the Los Angeles County Lighting Maintenance District No. 1616 (CLMD 1616). LA County administered the streetlights assessments and managed the streetlights improvements up to Fiscal Year 2013/14. Starting Fiscal Year 2014/15 the City took over these functions from the County.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 3 The designation of the existing Districts is as follows:

District No. 1, located throughout the City includes Annexation Nos. 001; 003 through 007; 009; 011; 013 through 080; 082 through 092; 095 through 097; 099 through 111; 113 through 117; 119 through 132; 134 through 137; 139 through 141, 144 through 152, 154, and 186.

District No. 2, located in the Anaverde Master Planned Community consists of two districts, 800 and 801.

Starting in Fiscal Year 2012/13 the numbers assigned to the districts in Anaverde will be in the 800 series.

District No. 3, located in the Master Planned Community of Ritter Ranch consists of one district. Starting in Fiscal Year 2012/13 the numbers assigned to the districts in Ritter Ranch will be in the 900 series.

District No. 4, located throughout the City includes Annexation Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 172, 173, 174, 175, 178, 180, 184 and 193.

District No. 5, located throughout the City and includes only one district, No. 91616, with approximately 32,900 parcels.

For a detailed description of the above-mentioned Districts and Annexations, see Section 7 of this Engineer's Report.

Annexation Exceptions and Other District Information
Per City Policy, the projects within the Districts and Annexations that have been issued construction permits and have begun construction will be assessed.

Annexation Nos. 002, 008, 010, and 012 have overlapping LA County lighting districts and are not assessed by the City.

Annexation Nos. 058, 077, 116, 119, 124, 130, 131, 132, 145, 147, 148, 150 and 151 will not be assessed for Fiscal Year 2010/11 and future years.

Annexation Nos. 146, 149 and 152 were assessed for the first time in Fiscal Year 2009/10.

Annexation Nos. 154 and 155 were assessed for the first time in Fiscal Year 2010/11.

Annexation No. 156 was assessed for the first time in Fiscal Year 2011/12.

Annexation Nos. 801 was assessed for the first time in Fiscal Year 2012/13.

Annexation Nos. 161 and 163 were assessed for the first time in Fiscal Year 2013/14.

Annexation Nos. 162 and 166 were assessed for the first time in Fiscal Year 2014/15.

Annexation Nos. 159, 164, and 167 were assessed for the first time in Fiscal Year 2015/16.

Annexation Nos. 144, 173 and 175 were assessed for the first time in Fiscal Year 2019/20.

Annexation Nos. 180 and 184 were be assessed for the first time in Fiscal Year 2020/21.

Annexation Nos. 070, 072, 121, 128, 139, 157, 158, 160, 165, and 169 will not be assessed until development starts.

Annexation Nos. 168 and 193 were assessed for the first time in Fiscal Year 2021/22.

Annexation No. 091, 095, 111, 129, 186 will be assessed for the first time in Fiscal Year 2022/23.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 4

Annexation 060 has been dissolved as of April 6, 2016. The homeowner’s association will undertake the maintenance of all improvements and services beginning Fiscal Year 2016/17.

Process for Annual Assessment
In each subsequent year for which the assessment will be continued and as required by the procedures specified in the 1972 Act, an Engineer’s Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 5 Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.

GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 6 property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.

5 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007) 6 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 7

3. PLANS AND SPECIFICATIONS
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the Districts defined in the Method of Assessment herein. Consistent with the Act, the improvements are generally described as follows:

1. The installation, maintenance, and servicing of local streetlight and traffic signal structures in close proximity, within approximately 90 feet, to certain lots and parcels which provide a direct special benefit to such lots or parcels.

2. The installation, maintenance, and servicing of peripheral streetlight and traffic signal structures which provide a special benefit to all the assessable parcels within the Districts and Annexations whether or not such parcels are in close proximity to such lighting.

3. The installation or construction of public lighting facilities, or the acquisition of any existing improvements.

Plans and Specifications for the improvements for the Districts are voluminous and are not bound in this Engineer’s Report but by this reference are incorporated and made a part of this report. The Plans and Specifications are on file in the office of the Director of Public Works where they are available for public inspection.

Article XIII D of the California Constitution defines "maintenance and servicing expenses" as, "the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement". The improvement funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and servicing of the local and peripheral lighting and traffic signal improvements benefiting the parcels within the Districts.

The improvements to be maintained and serviced within the Districts are to be part of the local and peripheral streetlight and traffic signal system of the City that confers special benefit to the Districts' parcels. The specific location of both local and peripheral streetlight and traffic signal improvements within the City can be found on the Streetlight Inventory Maps maintained by the City and on file in the office of the Director of Public Works where they are available for inspection. The City also maintains a lamp location list that is a tabulated listing of every street in the Districts by alphabetical order. Included in the items listed for each lamp are the exact location by street address number and lamp size.

Also included within the City streetlight system are traffic signals and highway safety lights (lights mounted on traffic signal poles). Traffic signal improvements may include both local and peripheral traffic signals.

Local traffic signals are signals or portions thereof installed within the Districts. Peripheral traffic signals are portions of traffic signals installed outside of the Districts.

The improvements to be maintained and serviced within the Districts include Southern California Edison- owned streetlights within the right of way of the local public streets located within the boundaries of the Districts. These lights are all within close proximity to the parcels within the Districts and have been

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 8 identified as receiving local lighting benefit in the Method of Assessment, and as such, provide special benefit to these parcels.

Peripheral streetlight improvements are located outside of the Districts; however, they do benefit parcels within the Districts to some degree.

Specifications for streetlights, traffic signals, and their installation within the Districts are included within a previously executed contract by and between the City and Southern California Edison, a copy of which is available in the Engineering Services Division of the Public Works Department.

The local lighting and peripheral lighting costs assessed in the existing Los Angeles County Streetlight District are not assessed as a part of the Districts identified in this Engineer’s Report. Only costs outside the existing Los Angeles County Streetlight District boundaries will be assessed as a part of the Districts.

All streetlight maintenance will be performed by Southern California Edison.7

7 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 9

4. ESTIMATE OF COSTS
The Fiscal Year 2022/23 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications are summarized below. The full itemized budget for the Districts is voluminous and is not bound in this Engineer’s Report but by reference is incorporated and made a part of this Engineer’s Report. The itemized budget is on file in the Department of Public Works, where it is available for public inspection. The tables below show the budget summary for the Districts.

Streetlight Maintenance Assessment Districts and Annexations Budget Budget Summary, Fiscal Year 2022/23
Description
Proposed
FY 2022/23 Costs

Streetlight Maintenance District No. 1 and No. 4
Direct Maintenance Costs $288,058
Utility Costs 633,729
Other Costs 230,447
Total Estimated Expenditures $1,152,234
Fiscal Year 2022/23 Amount to be Assessed $1,152,234

Streetlight Maintenance District No. 2
Direct Maintenance Costs $42,813
Utility Costs 94,190
Other Costs 34,251
Total Estimated Expenditures $171,255
Fiscal Year 2022/23 Amount to be Assessed $171,255

Streetlight Maintenance District No. 3
Direct Maintenance Costs $16,633
Utility Costs 36,593
Other Costs 13,306
Total Estimated Expenditures $66,532
Fiscal Year 2022/23Amount to be Assessed $66,532

Streetlight Maintenance District No. 5
Direct Maintenance Costs $769,665
Utility Costs 1,693,263
Other Costs 615,732
Total Estimated Expenditures $3,078,660
Fiscal Year 2022/23 Amount to be Assessed $3,078,660

Total Fiscal Year 2022/23 Amount to be Assessed – All Districts $4,468,682

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 10 A listing of the Districts containing the total Fiscal Year 2022/23 assessments, number of parcels to be assessed parcels, and the assessment rate per EDU is included in Section 8 of this Engineer’s Report.

The following cost descriptions apply to the budget:

DIRECT COSTS
Maintenance Costs/Edison Costs. Labor, Material, and Equipment - Includes all labor, material, and equipment including electricity required to properly maintain and service the streetlight structures and appurtenant facilities within each District. All improvements within the Districts will be maintained and serviced on a regular basis.

Renovation. Repairs that are unforeseen and not normally included in the yearly maintenance cost. This may include repair of damage due to vandalism and traffic accidents. Planned upgrades of the improvements that provide a direct benefit to the Districts may also be included in renovation costs. 8

UTILITY COSTS
Electricity. The furnishing of electricity required for the operation of the street lighting, applicable to service for the lighting of streets and highways of the lighting equipment and associated facilities.

OTHER COSTS
Personnel/Overhead. The cost of City staff for providing the coordination for Southern California Edison maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff.

Consultants. The cost of contracting with professionals to provide services specific to the levy and annual administration.

Professional Fees. These are the costs of contracting with professionals to provide any additional administrative or engineering services specific to the annexation such as the cost to prepare and mail notices of the public meeting and hearing, or preparation of assessment diagrams.

County Administration Fees. The costs charged by the County to place the assessments on the property tax rolls.

8 Costs descriptions as detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 11

5. METHOD OF APPORTIONMENT
The following section includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout each District, as well as a description of the assessment methodology used to apportion the total assessment to properties within each District.

Previous annual Engineer’s Reports were prepared by a different engineer of record and language from the prior year Engineer’s Report9 has been referenced to describe the Method of Apportionment within the following section of this report.10
The Districts consist of all assessor parcels within the boundaries as defined by the Assessment Diagram included with this report and the parcels identified by the Assessor Parcel Numbers listed with the included levy roll. The parcel list includes all privately and publicly owned parcels with the boundaries. The method used for apportioning the assessment is based on the proportional special benefits to be derived by the properties in the Districts over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.

Special Benefit
The improvements are expected to confer certain special benefits to parcels within each District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcel is more fully described as follows:

In the Districts, the streetlight and traffic signal improvements are installed by the developers/owners, subdividers of the land. The continued maintenance is guaranteed through the inclusion of the land into a streetlight maintenance district. If the installation of the improvements and the guaranteed maintenance did not occur, the individual lots would not have been originated and could not have been sold to any distinct and separate owner. The origination of each distinct and separate lot is a special benefit, which permits the construction of a building or structure on the property and the ownership and sale of the distinct lot in perpetuity.

All the lots are established at the same time once the conditions regarding the improvements and the continued maintenance are met. As a result, each lot within the Districts receives a special and distinct benefit from the improvements and to the same degree.

Over time, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts because of the nature of the improvements. The proper maintenance of the streetlights and appurtenant facilities reduces property-related

9Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”).
10Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 12 crimes, especially vandalism, against properties in the Districts. All of the above mentioned items also contribute to a specific enhancement to each of the parcels within the Districts.

The SVTA decision clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits.

In addition to the special benefits described above (i.e., the origination of each parcel and reduction of crime) the proximate street lights clearly make each parcel safer, more visible, more accessible, more useful, more valuable and more desirable; and this further strengthens the basis of these assessments.11 General Versus Special Benefit
General benefit is an overall and similar benefit to the public at large resulting from the improvements to be maintained by the assessments levied. Specific language describing the relationship and proportion of Special Benefit versus General Benefit from the Prior Engineer’s Report has been included below:

The proceeds from the Districts are used to fund increased levels of maintenance to the Districts’ improvements that serve and benefit the properties in the Districts. In the absence of the Districts, such improvements would not be properly maintained. Therefore, the Districts’ purpose is to ensure that the necessary and beneficial public facilities for property in the Districts are properly maintained and repaired over time. The assessments will ensure that street lighting and associated improvements within and adjacent to the Districts are functional, well maintained and safe. These public resources directly benefit the property in the Districts and will confer distinct and special benefits to the properties within the Districts. Moreover, the absence of the improvements, a condition of development would not be met and future construction in the Districts could be denied. The creation of individual lots, if any, and the approval for construction in the Districts, is the overriding clear and distinct special benefit conferred exclusively on property in the Districts and not enjoyed by other properties outside the Districts.

Therefore, the improvements provide special benefit to property in the Districts over and above the general benefits conferred to the public at large or properties outside the Districts.

Although the improvements maintained by the services may be available to the general public at large, the improvements and services are specifically designed, located and created to provide additional and improved resources for property inside the Districts, and not the public at large. Other properties that are outside the Districts do not enjoy the unique proximity and other special benefit factors described previously. These improvements and services are of special benefit to properties located within the Districts because they provide a direct advantage to properties in the Districts that would not be provided in the absence of the improvements. Any general benefits to surrounding properties outside of the Districts, if any there were, are collateral and conferred concomitantly. 12

11 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 12 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 13 Quantification of General Benefit
Although the Prior Engineer’s Report analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general. General benefits cannot be funded by these assessments – the funding must come from other sources.

The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including the City, Los Angeles County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.). This funding from other sources more than compensates for general benefits, if any, received by the properties within the Districts.

STEP 1 – CALCULATION OF GENERAL BENEFIT
The general benefits from this assessment may be quantified as illustrated in the following table.

Calculation of General Benefit(1)
Benefit Factor
Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Improved safety and security lighting for property 5 25% 1.25 Improved ingress and egress to property for vehicular traffic and pedestrians 5 25% 1.25
Creation of individual lots for development or approval of building improvements 90 0% 0
100 2.5
Total Calculated General Benefit = 2.5%
(1) Per the Prior Engineer’s Report.

As a result, the City will contribute at least 2.5% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the improvements and services.

STEP 2 – CALCULATE THE CURRENT GENERAL BENEFIT CONTRIBUTION FROM THE CITY Pursuant to the Prior Engineer’s Report, the overall general benefit contribution is the sum of the following components:

The City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Districts’ improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.

The City owns and maintains a storm drainage system along the border of the Districts’ improvements.

This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 14 The City owns and maintains local public streets along the border of the Districts’ improvements. These public streets provide access to the improvements as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 2.5% which is more than offset by the total non-assessment contribution towards general benefit of 28%.

Method of Assessment
The development of an assessment methodology requires apportioning benefit based upon the relative special benefit for each property. The precise language from the Prior Engineer’s Report has been provided below:

The Districts’ assessments are based on land use so that property owners are assessed in proportion to the benefits received. The land uses defined below are descriptive of all parcels in existence within Districts in Fiscal Year 2009/2010. In the event there is a question regarding the land use designation of any parcel in the Districts, the Department of Public Works will be responsible for administratively assigning one of the land uses listed below.

Land Use Definitions
Land Use Code Land Use Description
RES Single family residential parcels that benefit from local lighting RES-X Single family residential parcels that do not benefit from local lighting CONDO Condominium or town home parcels that benefit from local lighting APT Multiple family residential parcels that benefit from local lighting APT-X Multiple family residential parcels that do not benefit from local lighting
MH Mobile homes that benefit from local lighting
MH-X Mobile homes that do not benefit from local lighting NONRES Non-residential parcels that benefit from local lighting NONRES-X Non-residential parcels that do not benefit from local lighting VACANT Parcels without a building or similar structure that benefit from local lighting
VACANT-X Parcels without a building or similar structure that do not benefit from local lighting
EXEMPT Parcels exempt by law from the assessment, or those parcels that do not benefit for the Districts and Annexations

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 15 Properties that do not benefit from local streetlights are designated with an "X" in the Land Use Code, and are not assessed for local lighting, but are assessed for their share of the costs for peripheral lighting and engineering and incidentals.

Local Lighting Apportionment. The special benefit from the maintenance, operation, and servicing of local streetlights within the Districts only accrues to those parcels within the Districts located in areas where such lighting is provided. Therefore, parcels outside the Districts and/or without local streetlights are not assessed for the cost of providing such maintenance. Generally, a parcel is determined to have local lighting provided if a streetlight is within approximately 90 feet of the parcel. However, parcels within the Districts, regardless of location, are considered to benefit from such improvements installed within the Districts.

Regarding local lighting, there exists the core benefit of available lighting for every parcel in the Districts near a streetlight. This "Availability" benefit is apportioned to parcels in the Districts on a per parcel basis. In addition to this benefit, parcels in the Districts benefit from improved safety related to the parcel itself ("Safety to Property").

Safety to Property. The Safety to Property benefit results in a special benefit to both residential and vacant non-developable parcels because local lighting maintenance, operation, and servicing provides for the protection of buildings and personal property against crime such as theft and vandalism. The Safety to Property benefit is apportioned to properties in the Districts based on relative property size as available from the City of Palmdale Planning Department.

Local Traffic Signal Apportionment. The special benefit from the maintenance, operation, and servicing of local traffic signals, including highway safety lights mounted on the traffic signals within the Districts is similar to the streetlights. However, traffic signals are typically installed outside of the development and therefore benefit the general public.

Traffic signals are installed as a result of the increased traffic generated by the development. There is no safety to property benefit as a result of the traffic signals.

Therefore, the determination of benefit for traffic signals will use the same table as streetlights without the safety to property component.

The following Table - Local Lighting Benefit Factors shows the breakdown of the benefit points assigned to each land use for those properties located in District Nos. 1 through 4.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 16 Local Lighting Benefit Factors
Land Use Description Safety Benefit
Availability
Benefit
Total Equivalent
Dwelling Units
(EDUs)
Single Family Residential (SFR) 0.75/unit 0.25/parcel 1.00 EDU/parcel Condominium 0.55/unit 0.25/parcel 0.80 EDU/parcel
Multi-family up to 20 units 0.54/unit 0.25/parcel 0.54 EDU/unit +

0.25 EDU/parcel
Multi-family more than 20 units 0.45/unit +

1.80/parcel

0.25/parcel 0.45 EDU/unit +

2.05 EDU/parcel
Mobile Home up to 20 units 0.33/unit 0.25/parcel 0.33 EDU/unit +

0.25 EDU/parcel
Mobile Home more than 20 units 0.20/unit +

2.60/parcel

0.25/parcel 0.20 EDU/unit +

2.85 EDU/parcel
Nonresidential 2.50/acre 1.50/acre 4.00 EDU/net acre
Vacant 0.25/parcel 0.25/parcel 0.50 EDU/parcel

An EDU (Equivalent Dwelling Unit) is used as a way to relate dissimilar land uses such as commercial and residential. As an example, one acre of commercial is approximately equal to 4 residential parcels.

Peripheral Streetlights/Traffic Signals Apportionment. All parcels in the Districts receive a special benefit from the installation, maintenance, operation, and servicing of safety lighting and streetlights, and traffic signals on peripheral streets located outside of the Districts. The peripheral lighting, traffic signals, safety lighting and capital improvements (Arterial Lighting) are provided throughout the City and all properties in the Districts may easily access these improvements. In contrast to the Local Lighting, Peripheral Lighting benefits properties primarily because the properties are provided safe peripheral street access. Therefore, Peripheral Lighting benefits will be apportioned to parcels in the Districts on a per unit basis taking into account demographic population information.

Vacant properties, which have no people residing on the property, also benefit from Peripheral Lighting because of the convenience associated with emergency vehicle access and other traffic that must use the arterial streets to service the vacant properties in the Districts. Therefore, vacant parcels are assigned a per parcel benefit point. Vacant parcels are assigned benefit points based on the core benefit attributable to every assessable parcel in the Districts from Peripheral Lighting of 0.25 benefit points per parcel.

The following Table - Peripheral Lighting Benefit Factors shows the breakdown of the benefit points assigned to each land use for all assessable property in the Districts.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 17 Peripheral Lighting Benefit Factors
Land Use Description Total Benefit Points
Single Family Residential (SFR) 1.00 EDU/parcel
Condominium 0.85 EDU/parcel
Multiple Family 0.95 EDU/parcel
Mobile Home 0.40 EDU/unit
Nonresidential 1.00 EDU/7,200 square feet (parcel size) Vacant 0.25 EDU/parcel

The following Table – Local Traffic Signal Benefit Factors shows the breakdown of the benefit points assigned to each land use for all assessable property in the Districts.

Local Traffic Signal Benefit Factors
Land Use Description Total Benefit Points
Single Family Residential (SFR) 0.75 EDU/parcel
Condominium 0.68 EDU/parcel
Multiple Family 0.45 EDU/parcel + 0.25 per parcel
Mobile Home 0.20 EDU/unit + 0.25 per parcel
Nonresidential 2.50 EDU/acre
Vacant 0.25 EDU/parcel

Peripheral streetlights and traffic signals will remain peripheral until such time as they fall within the Districts. At such time, the streetlight or traffic signal will be removed from the peripheral inventory and placed within the Districts local lighting inventory. The total assessment for a parcel is thus a combination of the local lighting, traffic signals, and peripheral lighting benefit factors. Each element (local streetlights, local traffic signals, and peripheral improvements) will be determined individually.

Local Streetlights. Assessments for local street lighting will be determined using factors from the Table - Local Lighting Benefit Factors and the current EDU assessment rate to maintain local streetlights within each individual District.

Peripheral Improvements. Assessments for peripheral improvements will be determined using factors from the Table - Peripheral Lighting Benefit Factors and the current EDU assessment rate to maintain these peripheral improvements throughout the Districts.

Local Traffic Signals. Assessments for local traffic signals will be determined using factors from the Table - Local Traffic Signal Benefit Factors and the current EDU assessment rate to maintain traffic signals within each individual District.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 18 Assessment District No. 5 Benefit Factors
Starting with Fiscal Year 2014/15, the City took over the administration of the streetlight assessments and the maintenance of the streetlight improvements within Streetlight Assessment District No. 5 consisting of approximately 32,790 parcels of residential and non-residential developments located throughout the City that were previously covered under the Los Angeles County Lighting Maintenance District No. 1616 (CLMD 1616). Los Angeles County administered the streetlights assessments and managed the streetlights improvements up to Fiscal Year 2013/14.

District No. 5 was formed to provide for the financing of streets lights within the District No. 5 boundaries after receiving the approval by property owners in 2003. District No. 5 method of assessment assigns benefit units according to the Los Angeles County land use codes, as shown in the following table.

District No. 5 Benefit Factors
Use Code Use Code Description Benefit Units
01XX SINGLE RESIDENCE 1.00
02XX DOUBLE, DUPLEX, OR TWO UNITS 2.00
03XX THREE UNIT SINGLE RESIDENCES 2.50
04XX FOUR UNIT SINGLE RESIDENCE 3.50
05XX FIVE UNITS OR MORE SINGLE RESIDENCES 4.00
06XX MODULAR HOMES 1.00
07XX MOBILE HOMES 1.00
08XX ROOMING HOUSES 4.50
09XX MOBILE HOME PARKS 8.00
10XX COMMERCIAL 0.00
11XX STORES 4.00
12XX STORE AND OFFICE COMBINATIONS 4.00
13XX DEPARTMENT STORES 8.00
14XX SUPERMARKETS 8.00
15XX SHOPPING CENTERS (NEIGHBORHOOD, COMMUNITY) 6.50
16XX SHOPPING CENTERS (REGIONAL) 6.50
17XX OFFICE BUILDINGS 3.00
18XX HOTEL AND MOTELS 8.00
19XX PROFESSIONAL BUILDINGS 3.00
20XX COMMERCIAL 0.00
21XX RESTAURANTS, COCKTAIL LOUNGES, TAVERNS 5.00
22XX WHOLESALE AND MANUFACTURING OUTLETS 6.50
23XX BANKS, SAVINGS AND LOANS 3.00
24XX SERVICE SHOPS (ELECTRIC REPAIR, PAINT SHOP, LAUNDRY) 3.00 25XX SERVICE STATIONS ‐ FULL SERVICE 4.00
26XX AUTO SERVICE SHOPS (BODY & FENDER COMMERCIAL GARAGE) 6.00 27XX PATRON OR EMPLOYEE PARKING LOTS (COMMERCIAL USE PROPERTIES) 2.50 28XX ANIMAL KENNELS 2.00
29XX NURSERIES OR GREENHOUSES 2.00
30XX INDUSTRIAL 0.00
31XX LIGHT MANUFACTURING PLANTS/SHOPS 5.00
32XX HEAVY MANUFACTURING PLANTS 6.50
33XX WAREHOUSING, DISTRIBUTION, STORAGE (UNDER 10,000 SQ FT) 5.00 34XX FOOD PROCESSING PLANTS 5.00
35XX MOTION PICTURE, RADIO, AND TELEVISION INDUSTRIES 6.50 36XX LUMBER YARDS 3.00
37XX MINERAL PROCESSING PLANTS 5.50
38XX PARKING LOTS (INDUSTRIAL USE PROPERTIES) 2.00
39XX OPEN STORAGE 5.50
40XX IRRIGATED FARMS 0.00

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 19 District No. 5 Benefit Factors
Use Code Use Code Description Benefit Units
41XX IRRIGATED FRUITS AND NUTS ORCHARDS 1.00
42XX IRRIGATED VINEYARDS 1.00
43XX IRRIGATED VINE AND BUSH FRUIT FARMS 1.00
44XX IRRIGATED TRUCK CROPS 1.00
45XX IRRIGATED FIELD CROPS 1.00
46XX IRRIGATED PASTURE 1.00
47XX IRRIGATED DAIRY FARM 1.00
48XX POULTRY FARMS 1.00
49XX FEED LOTS 1.00
50XX DRY FARMS 0.00
51XX DRY FRUITS AND NUTS ORCHARDS 1.00
52XX DRY VINEYARDS 1.00
53XX DRY FIELD CROPS 1.00
54XX DRY PASTURE 1.00
55XX DRY TIMBERLANDS ‐ PINE 1.00
56XX DRY TIMBERLANDS ‐ FIR 1.00
57XX DRY TIMBERLANDS ‐ REDWOOD 1.00
58XX DESERT LANDS 1.00
59XX WASTE LANDS 1.00
60XX RECREATIONAL 0.00
61XX INDOOR MOVIE THEATRES 5.00
62XX WATER RECREATION 0.00
63XX BOWLING ALLEYS 8.00
64XX CLUBS, LODGES, FRATERNAL ORGANIZATIONS 4.00
65XX ATHLETIC AND AMUSEMENT FACILITIES 6.50
66XX GOLF COURSES 3.00
67XX RACE TRACKS 3.00
68XX CAMPS 3.00
69XX ICE SKATING RINK 8.00
70XX INSTITUTIONAL 0.00
71XX CHURCHES 2.00
72XX SCHOOLS (PRIVATE) 2.00
73XX COLLEGES, UNIVERSITIES (PRIVATE) 6.50
74XX HOSPITALS 6.50
75XX HOMES FOR AGED AND OTHERS 3.00
76XX SENIOR DAY CAE 0.00
77XX CEMETERIES, MAUSOLEUMS, MORTUARIES 1.00
78XX INSTITUTIONAL – OPEN 0.00
79XX INSTITUTIONAL – OPEN 0.00
80XX MISCELLANEOUS 0.00
81XX COMMERCIAL & MUTUAL UTILITY: PUMPING PLANTS, STATE ASSESSED 2.00 82XX MINING 0.00
83XX PETROLEUM AND GAS 2.00
84XX PIPELINES AND CANALS 0.00
85XX RIGHTS‐OF‐WAY 0.00
86XX WATER RIGHTS 0.00
87XX RIVERS AND LAKES 0.00
88XX GOVT OWNED PROPERTY - OPEN 0.00
89XX DUMP SITES 1.00

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 20 Cost of Living Inflator
Annually, the amount of assessments for the Districts may be increased, based upon the Consumer Price Index, All Urban Consumers, for Los Angeles-Long Beach-Anaheim Area ("CPI"), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Assessment Engineer shall compute the percentage difference between the CPI for February of the current year and the CPI for the previous February, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Assessment Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.

Alternatively, Assessment Districts Nos. 1, 2, 3, and 4 may use the Southern California Edison and California Public Utilities Commission (CPUC) approved rates for each light fixture adjustment schedule as the basis for adjustment of the annual rates. As a result, the assessment may be continued to be levied annually and may be increased by up to the maximum annual CPI adjustment (or CPUC adjustment for Assessment Districts Nos. 1, 2, 3, and 4), without any additional assessment ballot proceeding. Further, in the event that in future years the assessments are levied at a rate less than the maximum authorized assessment rate, the assessment rate in a subsequent year may be increased up to the maximum authorized assessment rate without any additional assessment ballot proceeding. 13 For Fiscal Year 2022/23, the maximum authorized assessment rates for the Districts are increased by

7.40%, based on the increase of the February 2021 to February 2022 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, of 7.40%.

Fiscal Year 2022/23 Maximum Assessment
The Fiscal Year 2022/23 maximum authorized assessment rates for the Districts are included in Section 8 of this Engineer’s Report.

Duration of Assessment
The Districts were formed or annexed in previous years. It is proposed that the assessments be continued every year after their formation or annexation, so long as the public improvements need to be maintained and improved, and the City requires funding from the assessments for these improvements in each District. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.

Appeals and Interpretation
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing

13 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 21 of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the City of Palmdale Public Works Engineer, or her or his designee, finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City of Palmdale Public Works Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City of Palmdale Public Works Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 22

6. ASSESSMENT DIAGRAM
The boundaries of the Districts are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the Districts and Annexations are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this report.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 23

7. STREETLIGHT MAINTENANCE DISTRICTS
The lights maintained for each District is shown in the table below.

District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
District No. 1
2002-001 PM 25755 Com Ave S and 47th St East 32.44 10 0 0 2002-002 45217, 46193,
46194 Res 35th St East & Fairfield 0.00 0 0 0
2002-003 49016-02 & 03 Res 30th St West & Club Rancho Dr. 0.00 42 0 0 2002-004 47935 Res Rancho Vista Blvd & Ave O-8 0.00 67 0 0 2002-005 47115, 47116,
47117, 44544 Res SW Corner of Ave R-8 & 65th St East 0.00 78 0 0 2002-006 52142-03 Res Ave P-8 and 30th St West 0.00 68 0 0 2002-007 45573 Res Ave P-4 and 20th St West 0.00 13 0 0 2002-008 46602 Res SW Corner of Ave N-8 and 55th St West 0.00 0 0 0 2002-009 51989 Res Ave N and 50th St West 0.00 4 0 0
2002-010 45566 Res 55th St West 0.00 0 0 0
2002-011 46394-01 Res Rancho Vista Blvd and Ave O-8 0.00 27 0 0 2002-012 53522 Res SW Corner of Ave M-12 and 55th St West 0.00 0 0 0 2002-013 49016-04 Res Ave N-8 and 30th St West 0.00 20 0 0 2002-014 44402 Res Ave R-11 and 57th St East 0.00 19 0 0 2002-015 52142-1 & 2 Res NW Corner of Ave P-8 and 25th St West 0.00 80 0 0 2003-016 48014-01 & 02 Res Ave P-8 and Summerwind 0.00 53 0 0 2003-017 43689, 43690 &
43691 Res Rancho Vista Blvd and 11th St West 0.00 86 0 0 2002-018 51505 Res SE Corner of Ave P-8 and 20th St West 0.00 41 0 0 2002-019 PM 26593 Com SW Corner of Ave O-8 and 10th St West 38.77 10 0 0 2003-020 Albertson's/PM
26612 Com Ave N and 50th St West 18.25 10 0 0
2002-021 49016-05 Res SW Corner of Ave N-8 and 30th St West 0.00 25 0 0 2002-022 49016-08, 09 Res SE Corner of Ave N-8 and Bolz Ranch Rd 0.00 49 0 0 2003-023 AVUHSD N-Res N of Ave S and W of 70th St East 51.62 23 0 0 2003-024 Palmdale School
District N-Res S of Ave Q and E of 22nd St East 4.62 3 0 0 2002-025 53855, 54806 Res Ave P-8 and 20th St West 0.00 36 0 0 2003-026 Kaiser Medical Com Ave S and 45th St East 15.16 11 0 0 2003-027 52490 Res 55th St West 0.00 13 0 0
2003-028 37560 Sierra Hwy/
Secure Mini-Storage Comm 37560 Sierra Hwy 3.95 4 0 0
2003-029 49016-07 Res Bolz Ranch Rd (golf course) 0.00 18 0 0 2003-030 44893 Res SE Corner of Ave S and 52nd St East 0.00 52 0 0 2003-031 46036 Res Fairway Dr and Hook St 0.00 6 0 0
2003-032 PM 26721 Comm SW Corner of Ave O-8 and 10th St West 6.81 8 0 0 2003-033 48847 Res SW Corner of Ave S-12 and 37th St East 0.00 34 0 0 2003-034 7672/ 17th St. E. &
Ave. Q Comm NW Corner of Ave Q and 17th St East 4.48 5 0 0 2003-035
PM 26990/
Amargosa
Commons
Comm SW Corner of Rancho Vista Blvd and 10th St
West 17.40 9 0 0
2003-036 Ana Verde School N-Res Ave R and Division 15.34 9 0 0 2003-037 45218-01 Res 30th St East and Railroad 0.00 54 0 0 2003-038 53608 Res NW Corner of Ave S-12 and 30th St East 0.00 26 0 0 2003-039 46710 Res Ave R-12 and 25th St East 0.00 19 0 0 2003-040 Esperanza School N-Res 35th St West and Town Center Dr 10.51 5 0 0 2003-041 49016-06 Res Club Rancho Drive and Champion 0.00 10 0 0 2003-042 46597 Res SW Corner of Ave S-8 and 40th St East 0.00 30 0 0 2004-043 53869 Res NE Corner of Ave Q-8 and Tierra Subida 0.00 36 0 0 2003-044 CUP 03-30/ Iglesia
de Cristo Miel N-Res West side of 17th St East between Aves Q-14 and Q-15 1.05 5 0 0

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 24 District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
2003-044 CUP 03-30/ Iglesia
de Cristo Miel Comm 1675 E Avenue Q15 3.42 6 0 0
2004-045 Ponderosa School N-Res NW Corner of Pearblossom Hwy and 37th St East 12.80 10 0 0
2004-046 53857 Res NW Corner of Bolz Ranch Rd and Sawgrass Dr 0.00 36 0 0 2004-047 53199 Res NW Corner of Ave R and 60th St East 0.00 71 0 0 2004-048 60053 Res NW Corner of Ave R and 40th St East 0.00 48 0 0 2004-049 Fairway BP Comm SW Corner of Ave O and Division St 55.18 61 0 0 2004-050 60070 Comm Sierra Hwy between Ave R-8 and Ave S 7.14 6 0 0 2004-051 Granite Hills School N-Res SW Corner of Ave R-8 and 67th St East 9.29 5 0 0 2004-052 54058-01 & 02 Res SE Corner Ave P-8 and 25th St West 0.00 101 1 0 2004-053 54075 Res NW Corner Ave N-8 and 55th St West 0.00 11 0 0 2004-054 52489 Res NE Corner Ave N-8 and 55th St West 0.00 16 0 0 2004-055 54399 Res NE Corner Ave P-6 and 25th St West 0.00 42 0 0 2004-056 PM 60501 Comm NE Corner Ave Q-8 and 5th St West 13.65 0 0 0 2004-057 60462 Res Bolz Ranch Rd and Homeridge Dr 0.00 18 1 12 2004-058 53990 Res Paradise Dr from Aves M-8 to M-12 0.00 12 0 0 2004-059 54383 Res 25th St East and Turner Dr 0.00 34 0 0 2004-060 52200 01 & 02 Res W of Ave P-12 and 30th St West 0.00 125 0 0 2004-061 PM 27019 Comm SE Corner of Ave O-4 and 10th St West 38.64 25 2 0 2004-062 54226 Res SW Corner of Palmdale Bl and 60th St East 0.00 34 0 0 2004-063 60745 Res SW Corner of Palmdale Bl and 58th St East 0.00 14 0 0 2004-064 53221 Res NW Corner of 40th St East 300 feet N of R-6 0.00 36 0 0 2004-065 49147-01 Res NW Corner of Ave R and 70th St East 0.00 59 0 0 2004-066 49147-02 Res NW Corner of Ave R and 70th St East 0.00 10 0 0 2004-067 49147-03 Res NW Corner of Ave R and 70th St East 0.00 22 0 0 2004-068 53067 Res SW Corner of Palmdale Blvd and 55th St East 0.00 35 0 0 2004-069 60954 Res SE Corner of Palmdale Blvd and 50th St East 0.00 42 0 13 2004-070 60926 Res NW Corner of Ave R and 40th St East 0.00 20 0 11 2004-071 53921 Res Whitecliff Street and Crane Court 0.00 20 0 0 2004-072 46755 Res NE Corner Ave R-8 and 60th St E 0.00 10 0 0 2004-073 60128 Res Rockie Lane Ave R-8 to Ave S 0.00 2 0 0 2004-074 060028 01 & 02 Res SE corner of Ave R and 70th st East 0.00 2 0 0 2004-075 46757 Res Palmdale Blvd, 65th St East, Ave R 0.00 160 0 0 2004-076 54339 Res SE Corner of Ave M and 70th St West 0.00 62 0 0 2004-077 53920 Res Fort Tejon Road N of SP RailRoad (50th East) 0.00 89 0 0 2005-078 National Storage Com NW Corner of Palmdale Bl and 35th St East 4.30 3 0 0 2005-079 44543 Res SE Corner of Russ Place and 55th St East 0.00 22 0 0 2005-080 60588 Res 37th St E and San Antonio Dr 0.00 6 0 0 2005-082 52921 Res SW Corner of Ave S and 60th St East 0.00 73 0 0 2005-083 61699 Res Ave S2 and Julian Lane 0.00 15 0 0
2005-084 17042/ P-14 @ 6th
Street E Res Ave P14 and 6th St East 0.00 8 0 0
2005-085 54301-01 Res NE Corner of Ave M-8 and 70th St West 0.00 66 0 0 2006-086 60209 Res 70th and M 0.00 41 0 0
2005-087 61770 Res SE Corner of Avenue S and Hillcrest Drive 0.00 22 0 0 2005-088 PM 23981/
Tommy’s Burger Com Rancho Vista at Hwy 14 0.42 2 0 0
2005-089 54301 Res NW Corner of Ave M-8 and 67th St West 0.00 72 0 0 2005-090 Palmdale Hospital Com Tierra Subida and Palmdale Blvd 29.66 16 0 0 2005-091 54209 Res NE Corner of Ave R and 35th St East 0.00 51 0 0 2005-092 CUP 00-01/
Highland Church Com NW Corner of Rancho Vista Blvd and 20th St west 9.04 14 0 0
2005-095 60789 Res SW Corner of Ave S-4 and 40th St East 0.00 7 0 0 2005-096 52029 Res NW Corner of Pearblossom Hwy and 50th St East 0.00 45 0 0
2005-097 46356 Res NW Corner of Pealblossom Hwy and 47th St East 0.00 56 0 0
2005-098 46394 Res South of Rancho Vista between Cricket Lane and Ave O8 0.00 0 0 0
2005-099 46454 Res SW Corner of 15th St West and Elizabeth Lake Road 0.00 79 0 0

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 25 District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
2005-100 CUP 03-02/ Tom’s
#27 Comm S of Ave R, W of 47th St East 4.03 6 0 0
2005-101 62020 Res Ave S and Downing Street 0.00 30 0 0 2005-102 49147-04 Res Aver R, 65th St E to 70th St E 0.00 21 0 0 2005-103 49147-05 Res Aver R, 65th St E to 70th St E 0.00 20 0 0 2005-104 49147-06 Res Aver R, 65th St E to 70th St E 0.00 31 0 0 2005-105 62695 Res Ave N-8 and Entar Drive 0.00 26 0 0 2005-106 52806 Condo 25th and 27th East approx 600 feet south of Palmdale Bl 0.00 24 0 0
2006-107 PM 62432 N-Res South side of Rancho vista Blvd, West of Delson Drive 4.80 6 0 0
2006-108 SPR 5-04-1/ Vlm 145
Twin Palms Apt. M-Fam N of Ave Q4, E of 11th St East 0.00 11 0 0 2006-109 61488 Res North of Ave R-6, West of 30th St East 0.00 13 0 0 2006-110 61610 Res south of Palmdale Bl, west of 58th St East 0.00 16 0 0 2006-111 61611/61981 Res north of Ave S, east of 65th East 0.00 40 0 0 2006-113 CUP 05-10/PM
62693 Comm NE corner of Rancho Vista Blvd and Fairway Dr 3.64 6 0 0 2006-114 60511 Res S of Avenue R, E of 40th St E 0.00 19 0 0 2006-115 62068 Res North of Ave S and East of Rockie Lane 0.00 27 0 0 2006-116 54058-03 Res SE Corner Ave P-8 and 25th St West 0.00 46 0 0 2006-117 60408 Res south of Avenue M-12; west of 52nd St West 0.00 35 0 0 2006-119 Desert Willow
School N-Res South of Ave S-8; east of 60th St East 18.00 16 0 0 2006-120 United Fellowship
Church Church North of Ave R-12; west of 25th St East 9.87 5 0 0 2006-121 60431 Res South of Columbia Way; west of 70 St West 0.00 130 0 0 2006-122 62974 Res South of Ave Q and East of 40th St East 0.00 44 0 0 2006-123 51224 Res So uth of Spanish Broom Dr between Firethorn Ave & Waltham Pl 0.00 60 0 0
2007-124 51451, & 51451-01 Res N of Union Pacific rof W of Fort Tejon, E of 47th S E 43.16 94 0 0
2006-125 SPR 10-04-1 Comm West side of 10th West 150 N. of Ave O8 5.75 9 0 0 2006-126 CUP 05-19 Comm N Side of Ave S 300 ft wesdt of 47th St East 5.55 2 0 0 2006-127 53342 Res West of Tilbury Dr and NW or Rancho Vista Blvd 0.00 36 0 0 2006-128 47510 Res S of Ave R, E of Tackstem St 0.00 4 0 0 2006-129 63008 Res 636' s of Palmdale Bl, E of Chapelle St 0.00 12 0 0 2006-130 62213 Res N of Ave S-4, W of 42nd Street East 0.00 21 0 0 2006-131 School N-Res 26Th St E and 29th St E Ave R-10 and Ave R-12 12.52 13 0 0 2006-132 61045 Res S of Palmdale Blvd West of 52nd Street East 0.00 47 0 0 2006-133 61941 Res 0.00 0 0 0
2006-134 61443 Res N of Q4, East of 22nd Street East 0.00 9 0 0 2006-135
SPR 12-05-1/ Jonan
Property Rancho
Vista&12E
Comm S of Rancho Vista Bl, E of 12th St E 9.57 10 0 0
2006-136 Professional Center Comm NW corner 10th St West and Avenue O-8 1.60 3 0 0 2006-137 SPR 4-06-6 Cielo
Azul Senior Apts. M-Fam N or Avenue R, E of 27th st E 0.00 3 0 0 2006-139 49215 Res S of Ave S-8, W od 42nd St E 0.00 2 0 0 2006-140 62490/66868 Condo Corner of Rancho Vista Blvd & Extension of Tilbuty Dr 0.00 27 0 0
2007-141 PM 66322 Comm N of Avenue R, W of 47th Street E 46.68 31 0 0 2007-143 62371 Res 0.00 0 0 0
2007-144 54058-4 Res S of Ave P-8, W of 20th St. W 0.00 36 0 0 2007-145 50871 Res NW Corner, Union Pacific and 60th St E 0.00 57 0 0 2007-146 CUP 05-30/Rite Aide Comm E of 47th St E, S of Ave R 4.69 6 0 0 2007-147 60162 Res east of 60th St E, south of Tr 45705, W of Rockie Lane 0.00 7 0 0
2007-148 SPR 7-06-2 Comm northeast corner of 30th St East and Ave R 0.00 8 0 0 2007-149 SPR 11-06-2 Comm south of Palmdale Blvd 300ft E of 5th St E 1.94 4 0 0 2008-150 63412 Res NE Corner of Ave. R and 60th St East 0.00 25 0 0 2008-151 PM 65044 Comm NEC of Avenue S and 40th St. East 12.63 10 0 0

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 26 District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
2008-152 GD 07-66/ Northrop
Grumman Federal CU Comm 41943 Sierra Highway 5.11 4 0 0 2008-153 51451-02 Comm 0.00 0 0 0
2009-154 PM 69766/CUP 07-
18 Comm NEC of Avenue R and 47th St. East 12.54 10 0 0 2019-186 TR. 73740 Homes
4Famlies Res SEC of Division Street & Taintor Road 0.00 11 0 0 District No. 4
2010-155 PM 070794/Gregg
Anderson School
Comm/
Sch Avenue N-8 / Rancho Vista Blvd 18.15 20 0 0
2010-156 18659/ AutoZone Comm North of Palmdale Blvd, South of Ave Q-7 & 31ST ST E 0.98 2 0 0
2012-157 7670-All Parts Auto
Recycling Comm between 8th Street East & Sierra Hwy 18.49 6 0 0 2011-158 Vulcan Materials Light
Ind along E Ave T, east of 70th St E 160.70 14 0 0
2013-159 David G.Millen
Interm School
Comm/
Sch N side of W Ave P-8, bw 23rd St W & 22nd St W 16.39 16 0 0 2012-160 1st United
Methodist Church
Comm/
Chu NE corner of Rancho Vista Blvd & 25th St W 11.56 10 0 0 2012-161 69008/ Palmdale
TOD Apts M-Fam N of Ave Q bw 3rd St E & 6th St E 0.00 13 0 0 2012-162 Cruz Thru Carwash Comm 39315 10th St W 1.32 1 0 0 2013-163 O'Reilly Automotive
Stores Comm SE corner of E Palmdale Blvd & 12th St E 0.90 3 0 0 2013-164 AV Recycling Light
Ind along Ave R-5 west of Tierra Subida 184.94 19 0 0
2013-165 66204-ALTA
Community Res N side of AveR-8 bw 57th St E & Segovia Way 0.00 5 0 0 2013-166 Rancho Vista
Market Comm 3875 W. Rancho Vista Blvd. 9.31 10 0 0
2014-167 Family Dollar Comm 3157 E Palmdale Blvd 0.97 1 0 0 2014-168 72222--Arco
AM/PM Comm 41155 10th St W 1.94 2 0 0
2015-169 68181 Res north side of Ave S-4, bw Sylvam St & 45th St E 0.00 3 0 0 2015-170
APN 3008-037-063
(38461 10th St E)/
Congregation of
Jehovah’s Witnesses
Comm/
Chu 38461 10th St E 2.66 3 0 0
2016-172
APNs 3204-022-
901,-903,-908,-909/
AVEK
Light
Ind 6500 W Avenue N 21.48 2 0 0
2019-173 APN 3020-004-095/
Aerospace Academy Comm 3300 East Palmdale Blvd 15.36 14 0 0 2017-174
APNs 3009-024-
935,-936 / Courson
Arts Colony
MFR Ave Q-2, bw 9th St E and 10th St E 0.00 1 0 0
2017-175
APNs 3020-001-036
& -037/ Guidance
Charter School
Comm East Avenue R & 40th Street East 30.46 16 0 0
2017-178
portion of APN
3021-030-007/
Tractor Supply
Comm 3747 East Palmdale Blvd 3.83 7 0 0
2017-180 APN 3021-030-036 Comm 3851 E Palmdale Blvd NE corner of E Palmdale Blvd & 40th St 1.72 8 0 0
2019-184 Tract 73401 (APN
3015-011-035) MFR SE corner of E Ave Q, north of E Ave Q3, E of Orchird View Pla 0.00 13 0 0
2020-193 Edwards Federal
Credit Union Comm 39963 10th Street West 1.61 1 0 0

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 27 District No. 2
2004-800 Anaverde Res/
Comm Avenue S 40.00 0 0 0
2012-801 61895-01 School/
Res South of Avenue S and Greenbrier Street 10.54 10 0 0 District No. 3
2006-900 Ritter Ranch Res/
Comm Elizabeth Lake Road 57.00 0 0 0
District No. 5
91616 throughout the City all types throughout the City 951.51 14,299 0 0 Totals: 2,168 18,592 4 36

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2022/23 Engineer’s Report 28

The following pages summarize the Fiscal Year 2022/23 assessments for the Districts and Annexations.

City of Palmdale
Streetlight Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
District /
Annexation
Parcel
Count (1)
2022/23
EDUs per
District
2022/23
Assessment
Amount
2022/23
Actual
Assessment
Rate per EDU
2022/23
Maximum
Assessment
Rate per EDU
1 10 146.280 $17,234.67 $117.82 $117.82
2 0 0.00 0.00 0.00 0.00
3 104 104.000 12,253.28 117.82 117.82
4 132 132.000 15,552.24 117.82 117.82
5 159 159.000 18,733.38 117.82 117.82
6 156 156.000 18,379.92 117.82 117.82
7 45 45.000 5,301.90 117.82 117.82
8 0 0.00 0.00 0.00 0.00
9 19 19.000 2,238.58 117.82 117.82
10 0 0.00 0.00 0.00 0.00
11 49 49.000 5,773.18 117.82 117.82
12 0 0.00 0.00 0.00 0.00
13 49 49.000 5,773.18 117.82 117.82
14 53 53.000 6,244.46 117.82 117.82
15 161 161.000 18,969.02 117.82 117.82
16 86 86.000 10,132.52 117.82 117.82
17 144 144.000 16,966.08 117.82 117.82
18 72 72.000 8,483.04 117.82 117.82
19 8 137.120 16,155.43 117.82 117.82
20 7 67.480 7,950.46 117.82 117.82
21 70 70.000 8,247.40 117.82 117.82
22 158 158.000 18,615.56 117.82 117.82
23 1 206.480 24,327.47 117.82 117.82
24 1 18.480 2,177.31 117.82 117.82
25 72 72.000 8,483.04 117.82 117.82
26 5 60.640 7,144.60 117.82 117.82
27 21 21.000 2,474.22 117.82 117.82
28 1 15.800 1,861.55 117.82 117.82
29 49 49.000 5,773.18 117.82 117.82
30 122 122.000 14,374.04 117.82 117.82
31 13 13.000 1,531.66 117.82 117.82
32 5 25.560 3,011.47 117.82 117.82
33 74 74.000 8,718.68 117.82 117.82
34 1 17.920 2,111.33 117.82 117.82
35 6 64.600 7,611.15 117.82 117.82
36 2 61.360 7,229.42 117.82 117.82
37 92 91.500 10,780.53 117.82 117.82
38 78 78.000 9,189.96 117.82 117.82
39 43 43.000 5,066.26 117.82 117.82
40 1 42.040 4,953.15 117.82 117.82
41 51 51.000 6,008.82 117.82 117.82
42 64 64.000 7,540.48 117.82 117.82
43 67 67.000 7,893.94 117.82 117.82
44 1 16.560 1,951.09 117.82 117.82
45 1 51.200 6,032.38 117.82 117.82
City of Palmdale
Streetlight Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
District /
Annexation
Parcel
Count (1)
2022/23
EDUs per
District
2022/23
Assessment
Amount
2022/23
Actual
Assessment
Rate per EDU
2022/23
Maximum
Assessment
Rate per EDU
46 64 64.000 7,540.48 117.82 117.82
47 153 153.000 18,026.46 117.82 117.82
48 108 108.000 12,724.56 117.82 117.82
49 14 217.830 25,664.67 117.82 117.82
50 1 28.560 3,364.93 117.82 117.82
51 2 37.560 4,425.31 117.82 117.82
52 185 185.000 21,796.70 117.82 117.82
53 25 25.000 2,945.50 117.82 117.82
54 21 21.000 2,474.22 117.82 117.82
55 79 79.000 9,307.78 117.82 117.82
56 8 50.760 5,980.51 117.82 117.82
57 41 41.000 4,830.62 117.82 117.82
58 0 0.00 0.00 0.00 0.00
59 62 62.000 7,304.84 117.82 117.82
61 11 140.360 16,537.16 117.82 117.82
62 70 70.000 8,247.40 117.82 117.82
63 32 32.000 3,770.24 117.82 117.82
64 85 85.000 10,014.70 117.82 117.82
65 78 78.000 9,189.96 117.82 117.82
66 34 34.000 4,005.88 117.82 117.82
67 59 61.000 7,187.02 117.82 117.82
68 66 66.000 7,776.12 117.82 117.82
69 78 78.000 9,189.96 117.82 117.82
70 0 0.00 0.00 0.00 117.82
71 38 39.000 4,594.98 117.82 117.82
72 0 0.00 0.00 0.00 117.82
73 38 38.000 4,477.16 117.82 117.82
74 372 372.000 43,829.04 117.82 117.82
75 388 388.000 45,714.16 117.82 117.82
76 83 83.000 9,779.06 117.82 117.82
77 0 0.00 0.00 0.00 0.00
78 1 17.200 2,026.50 117.82 117.82
79 46 46.000 5,419.72 117.82 117.82
80 15 15.000 1,767.30 117.82 117.82
82 168 168.000 19,793.76 117.82 117.82
83 38 38.000 4,477.16 117.82 117.82
84 40 40.000 4,712.80 117.82 117.82
85 90 90.000 10,603.80 117.82 117.82
86 40 40.000 4,712.80 117.82 117.82
87 33 33.000 3,888.06 117.82 117.82
88 1 0.830 97.79 117.82 117.82
89 90 90.000 10,603.80 117.82 117.82
90 3 118.640 13,978.15 117.82 117.82
91 93 93.000 10,544.34 113.38 113.38
92 1 35.600 4,194.39 117.82 117.82
City of Palmdale
Streetlight Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
District /
Annexation
Parcel
Count (1)
2022/23
EDUs per
District
2022/23
Assessment
Amount
2022/23
Actual
Assessment
Rate per EDU
2022/23
Maximum
Assessment
Rate per EDU
95 16 8.000 942.56 117.82 117.82
96 106 106.000 12,488.92 117.82 117.82
97 92 92.000 10,839.44 117.82 117.82
99 174 174.000 20,500.68 117.82 117.82
100 2 4.030 474.81 117.82 117.82
101 66 66.000 7,776.12 117.82 117.82
102 60 60.000 7,069.20 117.82 117.82
103 52 52.000 6,126.64 117.82 117.82
104 58 58.000 6,833.56 117.82 117.82
105 42 42.000 4,948.44 117.82 117.82
106 204 163.200 19,227.00 117.82 117.82
107 1 19.200 2,262.14 117.82 117.82
108 1 16.000 1,885.12 117.82 117.82
109 1 16.000 1,885.12 117.82 117.82
110 5 32.000 3,770.22 117.82 117.82
111 59 29.500 3,475.69 117.82 117.82
113 1 14.560 1,715.45 117.82 117.82
114 28 28.000 3,298.96 117.82 117.82
115 50 50.000 5,891.00 117.82 117.82
116 0 0.00 0.00 0.00 0.00
117 2 45.000 5,301.90 117.82 117.82
119 0 0.00 0.00 0.00 0.00
120 3 39.480 4,651.52 117.82 117.82
121 0 0.00 0.00 0.00 117.82
122 62 62.000 7,304.84 117.82 117.82
123 117 117.000 13,784.94 117.82 117.82
124 0 0.00 0.00 0.00 0.00
125 1 23.000 2,709.86 117.82 117.82
126 2 22.000 2,592.04 117.82 117.82
127 1 96.000 11,310.72 117.82 117.82
128 0 0.00 0.00 0.00 117.82
129 41 41.000 4,830.62 117.82 117.82
130 0 0.00 0.00 0.00 0.00
131 0 0.00 0.00 0.00 0.00
132 0 0.00 0.00 0.00 0.00
134 2 17.000 2,002.93 117.82 117.82
135 1 38.280 4,510.14 117.82 117.82
136 1 6.400 754.04 117.82 117.82
137 1 18.600 2,191.45 117.82 117.82
139 0 0.00 0.00 0.00 117.82
140 11 343.200 37,216.56 108.44 108.44
141 16 186.720 21,999.27 117.82 117.82
144 93 93.000 10,957.26 117.82 117.82
145 0 0.00 0.00 0.00 0.00
146 3 16.520 1,946.37 117.82 117.82
City of Palmdale
Streetlight Maintenance Assessment Districts and Annexations Fiscal Year 2022/23 Assessment Roll Summary
District /
Annexation
Parcel
Count (1)
2022/23
EDUs per
District
2022/23
Assessment
Amount
2022/23
Actual
Assessment
Rate per EDU
2022/23
Maximum
Assessment
Rate per EDU
147 0 0.00 0.00 0.00 0.00
148 0 0.00 0.00 0.00 0.00
149 1 7.760 914.28 117.82 117.82
150 0 0.00 0.00 0.00 0.00
151 0 0.00 0.00 0.00 0.00
152 1 20.440 2,408.24 117.82 117.82
154 8 43.800 5,160.47 117.82 117.82
186 56 112.000 3,304.00 29.50 29.50
TOTAL SLMD #1 6,548 8,976.050 $1,044,032.34
155 1 73.600 $8,671.55 $117.82 $117.82
156 1 3.920 451.66 115.22 115.22
157 0 0.00 0.00 0.00 112.88
158 0 0.00 0.00 0.00 117.20
159 2 72.280 8,471.21 117.20 117.20
160 0 0.00 0.00 0.00 117.82
161 3 171.100 19,729.52 115.31 115.31
162 1 5.280 622.14 117.83 117.83
163 1 3.760 443.04 117.83 117.83
164 2 186.700 21,881.23 117.20 117.20
165 0 0.00 0.00 0.00 117.20
166 4 37.280 4,369.20 117.20 117.20
167 1 3.880 457.18 117.83 117.83
168 1 5.916 693.35 117.20 117.20
169 0 0.00 0.00 0.00 117.73
170 1 6.960 820.09 117.83 117.83
172 4 21.080 2,483.83 117.83 117.83
173 1 61.440 7,240.08 117.84 117.84
174 2 76.550 9,019.88 117.83 117.83
175 2 121.820 14,006.85 114.98 114.98
178 1 14.720 1,734.45 117.83 117.83
180 1 6.880 810.73 117.84 117.84
184 10 47.050 5,544.37 117.84 117.84
193 1 6.440 751.74 116.73 116.73
TOTAL SLMD #4 40 926.656 $108,202.10
800 1,417 1,417.000 $163,876.05 $115.65 $115.65
801 2 63.918 7,378.68 115.44 115.44
TOTAL SLMD #2 1,419 1,480.918 $171,254.73
900 44 44.000 $66,532.40 $1,512.10 $1,512.10
TOTAL SLMD #3 44 44.000 $66,532.40
91616 31,568 34,901.500 $3,078,659.97 $88.21 $88.21
TOTAL SLMD #5 31,568 34,901.500 $3,078,659.97
TOTAL ALL SLMDs 39,619 46,329.124 $4,468,681.54
(1) Includes parcels levied and active parcels not yet subject to the assessment.

City Council Staff Report
DATE: JULY 13, 2022
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: PUBLIC WORKS
DISTRICT: 1
SUBJECT: ADOPT RESOLUTION NO. CC 2022 -061, A RES OLUTION OF THE

CITY COUNCIL OF THE CITY OF PALMDALE OF FORMATION OF
THE CITY OF PALMDALE COMMUNITY FACILITIES DISTRICT NO.
2022-1 (CITYWIDE MAINTENANCE AND SERVICES),

AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE

DISTRICT, PRELIMINARILY ESTABLISHING AN

APPROPRIATIONS LIMIT FOR THE DISTRICT AND PROVIDING

FOR THE FUTURE ANNEXATION OF PROPERTY TO THE
DISTRICT; ADOPT RESOLUTION NO. CC 2022-062, A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PALMDALE CALLING SPECIAL ELECTION WITHIN COMMUNITY
FACILITIES DISTRICT NO. 2022-1 (CITYWIDE MAINTENANCE AND SERVICES); AND ADOPT RESOLUTION NO. CC 2022-063 A

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PALMDALE DECLARING RESULTS OF SPECIAL ELECTION AND

DIRECTING RECORDING OF NOTICE OF SPECIAL TAX LIEN -
COMMUNITY FACILITIES DISTRICT NO. 2022-1 (CITYWIDE
MAINTENANCE AND SERVICES); INTRODUCE ORDINANCE
LEVYING SPECIAL TAXES IN CFD 2022-1
ISSUE
Adopt Resolution No. CC 2022-061, a resolution of the City Council of the City of Palmdale of formation of the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services), authorizing the levy of a special tax within the District, preliminarily establishing an appropriations limit for the District and providing for the future annexation of property to the District; adopt Resolution No. CC 2022- 062, a resolution of the City Council of the City of Palmdale calling special election within Community Facilities District No. 2022-1 (Citywide Maintenance and Services); and adopt Resolution No. CC 2022-063, a resolution of the City Council of the City of Palmdale declaring results of special election and directing recording of notice of special tax lien - community facilities district no. 2022-1 (citywide maintenance and services)
Report to Mayor and City Council
Re: Palmdale CFD 2022-1
July 13, 2022

Page 2 ends

RECOMMENDATION
Staff recommends that the City Council:

1. Adopt Resolution No. CC 2022-061 Forming the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services), Authorizing the Levy of a Special Tax within the District, Preliminarily Establishing an Appropriations Limit for the District and providing for the future annexation of property to the District;

2. Adopt Resolution No. CC 2022-062 Calling Special Election;

3. Adopt Resolution No. CC 2022-063 Declaring Results of Special Election and Directing the Recording of Notice of Special Tax Lien.

4. Introduce Ordinance Levying Special Taxes within CFD 2022-1.

BACKGROUND
The Mello-Roos Community Facilities Act of 1982 (Government Code Section 53311 and following) (the “Act”) contains the statutory framework pursuant to which the City of Palmdale (the “City”) or other local agencies may form a community facilities district (“CFD”) for the purpose of financing the purchase, construction, expansion, improvement or rehabilitation of public facilities or the provision of certain authorized public services. A CFD may finance such public facilities or services through the levy of special taxes on property within the geographic boundaries of the CFD. The owner of the property to be initially included in the proposed CFD has filed a petition with the City requesting the formation of the CFD.

On June 1, 2022, the City Council took the first step in forming Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “CFD 2022-1”) and adopted a Resolution of Intention (the “ROI”) to form CFD 2022-1. The ROI includes a description of the services eligible to be funded by CFD 2022-1, a map of the boundary of CFD 2022-1, including a future annexation area, and the Rate and Method of Apportionment of Special Taxes which details the manner in which special taxes may be levied on property to be included within CFD 2022-1.

A future annexation area allows future developments to annex to CFD 2022-1 by unanimous written consent of the owners of the property to be annexed.

Report to Mayor and City Council
Re: Palmdale CFD 2022-1
July 13, 2022

Page 3 ends

DISCUSSION
Public Hearing
The Act requires that the City Council hold a public hearing regarding proposed CFD 2022-1, and the ROI called for the public hearing to be held on July 13, 2022. At the public hearing, if the owners of one-half or more of the area of the land in the territory proposed to be included in CFD 2022-1 and not exempt from the special tax file written protests against the establishment of CFD 2022-1, and protests are not withdrawn so as to reduce the value of the protests to less than a majority, no further proceedings to create CFD 2022-1 or to authorize the specified special tax shall be taken tonight.

CC 2022-061, Resolution of Formation of the CFD
If the City Council determines to proceed with the formation, adopt a resolution of formation establishing CFD 2022-1 and providing for a future annexation area of CFD 2022-1.

CC 2022-062, Resolution Calling for Special Election
Following the adoption of the Resolution of Formation, the City Council will consider the adoption of a Resolution Calling for a Special Election for CFD 2022-1. The City Clerk has on file a written waiver executed by the owner of the property to initially be included in CFD 2022-1, allowing for a shortening of the time for the special election to expedite the process of formation of CFD 2022-1 and waiving any requirement for notice, analysis, and arguments in connection with the special election. As a result, the special election for CFD 2022-1 is being held tonight.

CC 2022-063, Resolution Declaring Results of Special Election Once the special election has been held and the City Clerk has canvassed the election, the City Clerk will execute a Canvass and Statement of Results of Special Election, (the “Canvass”) a copy of which is attached to the Resolution Declaring the Result of a Special Election. Pursuant to the resolution, the Clerk will also cause to the recorded in the office of the County Recorder a notice of special tax lien in the form required by the Act.

Ordinance No. 1588
Following the public hearing, election and adoption of the foregoing resolutions, the City Council will be asked to introduce an Ordinance Levying Special Taxes within CFD 2022-1.

Pursuant to the Rate and Method of Apportionment of Special Taxes for CFD 2022-1 (RMA), the proposed special tax is to be levied on all non-exempt real property within the boundaries of CFD 2022-1. Specifically, the RMA includes proposed special taxes for various land use categories as shown on the next page:

Report to Mayor and City Council
Re: Palmdale CFD 2022-1
July 13, 2022

Page 4 ends

MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2022/23*
*On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be increased by the Tax Escalation Factor as defined in the RMA.

The special taxes set forth in the table above are proposed to be levied only on property within the boundaries of CFD 2022-1. The RMA includes additional details on inflationary increases for special taxes, procedures for appeals, exemptions, and other relevant information.

The resolutions provide for a Future Annexation Area of CFD 2022-1 where property owners will be permitted to join the CFD by unanimous written consent. The proceedings allow for the adjustment of the special tax rates and types of property with varying special tax rates, as appropriate to specific property being annexed to CFD 2022-1.

Next Steps
Tonight the City Council will hold a public hearing and provide an opportunity for public testimony on the formation of CFD 2022-1 and the designation of a future annexation area. At the hearing, if oral or written protests are filed by 50% or more of the registered voters within CFD 2022-1 or the owners of more than 50% of the property within the proposed CFD 2022-1, the City Council must terminate the proceedings to form CFD 2022-1. If not, the City Council will consider adoption of a resolution forming CFD 2022-1, and consider adoption of a resolution calling a special election.

The election will then be held and canvassed, with the owner of the land to be initially included in CFD 2022-1 having one vote per acre or portion of an acre of land to be included in CFD 2022-1. If the landowner votes in favor of imposing the special tax, the City Council will then be requested to consider the first reading of an ordinance levying the special tax on the property to initially be included in CFD 2022-1 and the City can then begin to levy the special tax annually on the County ad valorem property tax bills for the property included in CFD 2022-1.

Property Type Maximum Special Tax Rate Per
Industrial Property $257.33 Acre
Accessory Dwelling Units
50% of the applicable Maximum
Special Tax Rate for the property
type of the primary Acreage.

Unit
Undeveloped Property $200.00 Parcel
Report to Mayor and City Council
Re: Palmdale CFD 2022-1
July 13, 2022

Page 5 ends

FISCAL IMPACT
The initial Maximum Special Taxes expected to be collected by CFD 2022-1 for Fiscal Year 2022-23 is $19,248.06. The cost for the CFD formation is $30,000 and will be compensated from funds advanced by the proponents of developments annexing into CFD 2022-1 in the future. The City Council is being asked to approve an additional $30,000 from the unappropriated fund balances within the Landscape and Streetlight Maintenance Districts, not attributable to any existing assessment districts, to fund the costs of the initial formation of CFD 2022-1.

STRATEGIC PLAN
Goal III: Invest in infrastructure to improve community livability.

A. Seek innovative, cost effective, customer focused methods of service delivery.

C. Plan and maintain safe and attractive neighborhoods, streets, facilities, and public spaces with exciting programming that promotes active fun for everyone.

Prepared by: Chuck Heffernan P.E., Director of Public Works Certified as to availability of Funds: Janelle Samson, Director of Finance Approved by: Ronda Perez, Interim City Manager
Approved as to form: Scott E. Porter, Acting City Attorney

ATTACHMENTS

1. Community Facilities District Report

2. Resolution CC 2022-061

3. Resolution CC 2022-062

4. Resolution CC 2022-063

5. Ordinance No. 1588

6. Notice of Special Tax Lien

CITY COUNCIL

CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2022-061

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE

OF FORMATION OF THE CITY OF PALMDALE COMMUNITY FACILITIES DISTRICT NO. 2022-1 (CITYWIDE MAINTENANCE AND SERVICES),

AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN THE DISTRICT,

PRELIMINARILY ESTABLISHING AN APPROPRIATIONS LIMIT FOR

THE DISTRICT, AND PROVIDING FOR THE FUTURE ANNEXATION OF

PROPERTY TO THE DISTRICT
WHEREAS, on June 1, 2022, this City Council adopted Resolution No. CC 2022-060 entitled “A Resolution of the City Council of the City of Palmdale Declaring Its Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes Therein – Citywide Maintenance and Services” (the “Resolution of Intention”), stating its intention to form the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “District”), pursuant to the Mello-Roos Community Facilities Act of 1982, constituting Section 53311 and following of the California Government Code (the “Code”); and
WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries of the District and stating the type of maintenance and services to be funded by the District (the “Services”), and the rate and method of apportionment of the special tax to be levied within the District to pay for the Services, is on file with the City Clerk of the City of Palmdale (the “City”) and the provisions thereof are incorporated herein by this reference as if fully set forth herein; and
WHEREAS, following the adoption of the Resolution of Intention, certain technical revision were made to the rate and method of apportionment of special tax for the District, and the revised rate and method of apportionment of special tax (the “Rate and Method”) is attached to this Resolution as Exhibit A, and the Rate and Method has been reviewed by the owner of the property located in the District; and WHEREAS, on this date, this City Council held a noticed public hearing as required by the Code and the Resolution of Intention relative to the proposed formation of the District; and
WHEREAS, at said hearing all interested persons desiring to be heard on all matters pertaining to the formation of the District and the Services to be funded thereby, and the levy of said special tax, were heard and a full and fair hearing was held; and WHEREAS, at said hearing evidence was presented to this City Council on said matters before it, including a report by the Director of Public Works of the City (the “Report”) as to the costs of the Services to be funded by the District, a copy of which Resolution No. CC 2022-061

Page 2 of 4 ends

Report is on file with the City Clerk, and this City Council at the conclusion of said hearing is fully advised in the premises; and
WHEREAS, written protests with respect to the formation of the District, the Services to be funded by the District and the Rate and Method have not been filed with the City Clerk by fifty percent (50%) or more of the registered voters residing within the territory of the District or property owners of one-half (1/2) or more of the area of land within the District and not exempt from the special tax; and WHEREAS, the special tax proposed to be levied in the District, as set forth in the Rate and Method has not been eliminated by protest by fifty percent (50%) or more of the registered voters residing within the territory of the District or the owners of one-half (1/2) or more of the area of land within the District and not exempt from the special tax.

NOW, THEREFORE, BE IT RESOLVED, THE CITY COUNCIL OF THE CITY OF

PALMDALE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

SECTION 1. The foregoing recitals are true and correct.

SECTION 2. The proposed special tax to be levied within the District has not been precluded by majority protest pursuant to Section 53324 of the Code, as such section is incorporated by reference into the Code.

SECTION 3. All prior proceedings taken by this City Council in connection with the establishment of the District and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the requirements of the Code.

SECTION 4 . The community facilities district designated “City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services)” is hereby established pursuant to the Code.

SECTION 5. The boundaries of the District as set forth in the map of the District preliminarily approved pursuant to Section 3 of the Resolution of Intention, are hereby finally approved, are incorporated herein by this reference and shall be the boundaries of the District.

SECTION 6. The type of Services to be funded by the District are as described in Exhibit A to the Resolution of Intention, which exhibit is by this reference incorporated herein.

SECTION 7. Except to the extent that funds are otherwise available to the District to pay for the costs of the Services, a special tax sufficient to pay such costs, secured by recordation of a continuing lien against all non-exempt real property in the District, will be levied annually on property located within the District and collected in the same manner Resolution No. CC 2022-061

Page 3 of 4 ends

as ordinary ad valorem property taxes or in such other manner as this City Council or its designee shall determine, including direct billing of the affected property owners. The proposed Rate and Method, in sufficient detail to allow each landowner within the proposed District to estimate the maximum amount such owner will have to pay, is set forth in Exhibit A attached to this Resolution, which exhibit is by this reference incorporated herein.

This City Council hereby finds that the provisions of Sections 53313.6, 53313.7 and 53313.9 of the Code (relating to adjustments to ad valorem property taxes and schools financed by a community facilities district), are inapplicable to the District.

SECTION 8. The Finance Director of the City of Palmdale, 38300 Sierra Highway, Suite D, Palmdale, California 93550, telephone number (661) 267-5440 is the officer of the City that will be responsible for preparing annually a current roll of special tax levy obligations by assessor’s parcel number and which will be responsible for estimating future special tax levies pursuant to Section 53340.2 of the Code.

SECTION 9. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the special tax shall attach to all nonexempt real property in the District and this lien shall continue in force and effect until the special tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the tax by the City ceases.

SECTION 10 . In accordance with Section 53325.7 of the Code, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the District is hereby preliminarily established at $50,000,000 and said appropriations limit shall be submitted to the qualified electors of the District as hereafter provided. The proposition establishing said annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of Section 53325.7 of the Code, as incorporated by reference into the Code.

SECTION 11. Pursuant to the provisions of the Code, the proposition of the levy of the special tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the District at an election the time, place and conditions of which election shall be as specified by a separate resolution of this City Council.

SECTION 12. All or any portion of the territory proposed for annexation to the District, as described in Section 10 of the Resolution of Intention and on the boundary map of the District referred to in Section 5 above, may be annexed to the District from time to time upon the unanimous approval of the owner or owners of each parcel or parcels in the annexation area then to be annexed, without additional hearings, as permitted by Section 53339.7(a) of the Law.

Resolution No. CC 2022-061

Page 4 of 4 ends

SECTION 13. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 13th day of July, 2022.

Approved as to form: Steven D. Hofbauer, Mayor
Scott E. Porter
Acting City Attorney
ATTEST:

Shanae S. Smith, City Clerk
I, Shanae S. Smith, City Clerk of Palmdale, California, do hereby certify that the foregoing resolution was duly passed, approved, and adopted by the City Council of the City of Palmdale at a regular meeting of said Council held on the 13th day of July, 2022 by the following roll call vote:

AYES:

NOES:

ABSTAIN: ABSENT:

Date:

Shanae S. Smith, City Clerk
A-1

EXHIBIT A
A-2
A-3
A-4
A-5
A-6
A-7

CITY COUNCIL

CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2022-062

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE

CALLING SPECIAL ELECTION WITHIN COMMUNITY FACILITIES
DISTRICT NO. 2022-1 (CITYWIDE MAINTENANCE AND SERVICES) WHEREAS, on this date, this City Council adopted Resolution No. CC 2022-061 entitled “A Resolution of the City Council of the City of Palmdale of Formation of the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services), Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Providing for the Future Annexation of Property to the District” (the “Resolution of Formation”), ordering the formation of the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “District”), authorizing the levy of a special tax on property within the District, preliminarily establishing an appropriations limit for the District and providing for the future annexation of territory to the District; and WHEREAS, pursuant to the provisions of the Resolution of Formation, the propositions of the levy of said special tax and the establishment of the appropriations limit shall be submitted to the qualified electors of the District as required by the Mello- Roos Community Facilities Act of 1982, constituting Section 53311 and following of the California Government Code (the “Code”).

NOW THEREFORE, BE IT RESOLVED, THE CITY COUNCIL OF THE CITY OF

PALMDALE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

SECTION 1. Pursuant to Sections 53326 and 53325.7 of the Code, the issues of the levy of said special tax and the establishment of said appropriations limit shall be submitted to the qualified electors of the District at an election called therefor as provided below.

SECTION 2. As authorized by Section 53353.5 of the Code, the two propositions described in Section 1 above shall be combined into a single ballot measure, the form of which is attached hereto as Exhibit “A” and by this reference incorporated herein. Said form of ballot is hereby approved.

SECTION 3. This City Council hereby finds that fewer than 12 persons have been registered to vote within the territory of the District for each of the ninety (90) days preceding the close of the public hearing heretofore conducted and concluded by this City Council for the purposes of these proceedings. Accordingly, and pursuant to Section 53326 of the Code, this City Council finds that for purposes of these proceedings the qualified elector is the sole owner of the land initially included within the District and that Resolution No. CC 2022-062

Page 2 of 3 ends

the vote shall be by said landowner or its authorized representative, having one vote for each acre or portion thereof the landowner owns in the District as of the close of the public hearing.

SECTION 4 . This City Council hereby calls a special election to consider the measures described in Section 2 above, which election shall be held in the City Council Chambers immediately following adoption of this Resolution. The City Clerk is hereby designated as the official to conduct said election. It is hereby acknowledged that the City Clerk has on file a copy of the Resolution of Formation, a copy of the map of the proposed boundaries of the District, and a sufficient description to allow the City Clerk to determine the boundaries of the District.

SECTION 5 . Pursuant to Section 53327 of the Code, the election shall be conducted by mail or hand-delivered ballot pursuant to the California Elections Code, and as otherwise permitted by the Code.

SECTION 6. This City Council acknowledges that the City Clerk has caused to be delivered to the sole qualified elector of the District a ballot in the form set forth in Exhibit “A” hereto. The ballot indicates the number of votes to be voted by the landowner.

The ballot was accompanied by all supplies and written instructions necessary for the use and return of the ballot. The envelope to be used to return the ballot was enclosed with the ballot, had the return postage prepaid, and contained the following: (a) the name and address of the landowner, (b) a declaration, under penalty of perjury, stating that the voter is the owner of record or authorized representative of the landowner entitled to vote and is the person whose name appears on the envelope, (c) the printed name, signature and address of the voter, (d) the date of signing and place of execution of the declaration pursuant to clause (b) above, and (e) a notice that the envelope contains an official ballot and is to be opened only by the canvassing board.

Analysis and arguments with respect to the ballot measures have been waived by the landowner in its petition to form the District, as permitted in Section 53327 of the Code.

SECTION 7. The City Clerk shall accept the ballot of the qualified elector in the City Council Chambers upon or prior to the adoption of this Resolution, whether said ballot be personally delivered or received by mail. The City Clerk shall have available a ballot which may be marked at said location on the election day by the qualified elector.

SECTION 8. This City Council hereby further finds that the provision of Section 53326 of the Code requiring a minimum of 45 days following the adoption of the Resolution of Formation to elapse before said special election is for the protection of the qualified elector of the District. The ballot to be executed by the qualified elector of the District contains a waiver of the time for said special election to expedite the process of formation of the District and a waiver of any requirement for ballot measure analysis and arguments in connection with the election. Accordingly, this City Council finds and determines that the qualified elector has been fully apprised of and has agreed to the Resolution No. CC 2022-062

Page 3 of 3 ends

shortened time for the election and waiver of ballot measure analysis and arguments, and has thereby been fully protected in these proceedings. This City Council also finds and determines that the City Clerk has concurred in the shortened time for the election.

SECTION 9. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 13th day of July, 2022.

Approved as to form: Steven D. Hofbauer, Mayor
Scott E. Porter
Acting City Attorney
ATTEST:

AYES:

NOES:

ABSTAIN: ABSENT:

Date:

Shanae S. Smith, City Clerk
A-1

EXHIBIT A

CITY OF PALMDALE
COMMUNITY FACILITIES DISTRICT NO. 2022-1
(CITYWIDE MAINTENANCE AND SERVICES)

OFFICIAL BALLOT
Special Tax Election
(July 13, 2022)
This ballot is for a special, landowner election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk of the City of Palmdale no later than immediately after adoption on July 13, 2022 of the resolution of the City Council calling said election, either by mail or in person. The City Clerk’s office is located at 38300 North Sierra Highway, Palmdale, California 93550.

To vote, mark a cross (X) on the voting line after the word “YES” or after the word “NO”. All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void.

If you wrongly mark, tear, or deface this ballot, return it to the City Clerk of the City of Palmdale and obtain another.

BALLOT MEASURE: Shall a special tax payable solely
from lands within the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “District”) be levied annually upon lands within the District to pay for the costs of the services eligible to be funded by the District and the costs of the City in administering the District, and shall the initial annual appropriations limit of the District be established in the amount of $50,000,000?
Yes:

No:

By execution in the space provided below, you also indicate your waiver of the time limit pertaining to the conduct of the election and any requirement for analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Section 53326(a) and 53327(b) of the California Government Code.

Number of Votes: 81
Property Owned by Property Owner: Los Angeles County Assessor’s Parcel No. 3170-015-007
Property Owner: Copart Inc.

By:

Its:

CITY COUNCIL

CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2022-063

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE

DECLARING RESULTS OF SPECIAL ELECTION AND DIRECTING
RECORDING OF NOTICE OF SPECIAL TAX LIEN – COMMUNITY
FACILITIES DISTRICT NO. 2022-1 (CITYWIDE MAINTENANCE AND

SERVICES)
WHEREAS, in proceedings heretofore conducted by this City Council pursuant to the Mello-Roos Community Facilities Act of 1982, constituting Section 53311 and following of the California Government Code (the “Code”), this City Council on this date adopted Resolution No. CC 2022-062 entitled “A Resolution of the City Council of the City of Palmdale Calling Special Election Within Community Facilities District No. 2022-1 (Citywide Maintenance and Services)”, calling for a special election of the qualified electors within the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “District”); and
WHEREAS, pursuant to the terms of said Resolution, which are by this reference incorporated herein, the special election was held on this date, and the City Clerk has on file a Canvass and Statement of Results of Election, a copy of which is attached hereto as Exhibit “A”; and
WHEREAS, this City Council has reviewed the Canvass and Statement of Results of Election and hereby approves it.

NOW THEREFORE, BE IT RESOLVED, THE CITY COUNCIL OF THE CITY OF

PALMDALE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:

SECTION 1 . The issues presented at the special election were the levy of a special tax within the District to be levied in accordance with the rate and method of apportionment of special taxes heretofore approved by this City Council by its Resolution No. CC 2022-061 adopted this date entitled “A Resolution of the City Council of the City of Palmdale of Formation of the City of Palmdale Community Facilities District No. 2022- 1 (Citywide Maintenance and Services), Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Providing for the Future Annexation of Property to the District,” and the approval of an annual appropriations limit of not to exceed $50,000,000 pursuant to said Resolution.

SECTION 2. Pursuant to the Canvass and Statement of Results of Election on file with the City Clerk, the issues presented at the special election were approved by the sole qualified elector of the District by its votes cast at the special election.

Resolution No. CC 2022-063

Page 2 of 2 ends

SECTION 3. Pursuant to said voter approval, the District is hereby declared to be fully formed with the authority to levy special taxes as heretofore provided in these proceedings and in the Code.

SECTION 4. It is hereby found that all prior proceedings and actions taken by this City Council with respect to the District were valid and in conformity with the Code.

SECTION 5 . The City Clerk is hereby directed to execute and cause to be recorded in the office of the County Recorder of the County of Los Angeles a notice of special tax lien in a form provided by the City’s District Formation Counsel, said recording to occur no later than fifteen days following adoption by the City Council of this Resolution.

SECTION 6. The City Clerk shall certify to the adoption of this Resolution.

PASSED, APPROVED and ADOPTED this 13th day of July, 2022.

Approved as to form: Steven D. Hofbauer, Mayor
Scott E. Porter
Acting City Attorney
ATTEST:

AYES:

NOES:

ABSTAIN: ABSENT:

Date:

Shanae S. Smith, City Clerk

A-1

EXHIBIT A

CANVASS AND STATEMENT OF RESULT OF ELECTION

CITY OF PALMDALE
Community Facilities District No. 2022-1
(Citywide Maintenance and Services)
I hereby certify that on July 13, 2022, I canvassed the returns of the election held on July 13, 2022, in the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) and the total number of votes cast in said District and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct:

Qualified
Landowner
Votes
Votes
Cast YES NO
City of Palmdale Community
Facilities District No. 2022-1
(Citywide Maintenance and
Services) Special Tax Election,
July 13, 2022.
81 81
BALLOT MEASURE: Shall a special tax payable solely from lands within the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “District”) be levied annually upon lands within the District to pay for the costs of the services eligible to be funded by the District, and the costs of the City in administering the District, and shall the initial annual appropriations limit of the District be established in the amount of $50,000,000?
IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this 13th day of July, 2022.

By:

City Clerk,
City of Palmdale

CITY OF PALMDALE

COUNTY OF LOS ANGELES, CALIFORNIA
ORDINANCE NO. 1588

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALMDALE

LEVYING SPECIAL TAXES WITHIN CITY OF PALMDALE COMMUNITY FACILITIES DISTRICT NO. 2022-1 (CITYWIDE MAINTENANCE AND

SERVICES)
WHEREAS, on June 1, 2022, this City Council adopted Resolution No.

CC 2022-060 entitled “A Resolution of the City Council of the City of Palmdale Declaring Its Intention to Establish a Community Facilities District and to Authorize the Levy of Special Taxes Therein – Citywide Maintenance and Services” stating its intention to establish the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services) (the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982, constituting Section 53311 and following of the California Government Code (the “Code”), to provide funds to pay the costs of certain maintenance and services (the “Services”), as described therein; and WHEREAS, notice was published as required by the Code relative to the intention of this City Council to form the District and to fund costs of the Services; and WHEREAS, on July 13, 2022, this City Council has held a noticed public hearing as required by Code relative to the determination to proceed with the formation of the District and the rate and method of apportionment of the special tax to be levied within the District to fund costs of the Services; and
WHEREAS, at said hearing all persons desiring to be heard on all matters pertaining to the formation of the District and the levy of said special taxes were heard, substantial evidence was presented and considered by this City Council and a full and fair hearing was held; and
WHEREAS, subsequent to said hearing, this City Council adopted Resolution No.

CC 2022-061 entitled “A Resolution of the City Council of the City of Palmdale of Formation of City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services), Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Providing for the Future Annexation of Property to the District” (the “Resolution of Formation”), and Resolution No. CC 2022-062 entitled “A Resolution of the City Council of the City of Palmdale Calling Special Election Within Community Facilities District No. 2022-1 (Citywide Maintenance and Services)”, which resolutions established the District, authorized the levy of a special tax with the District, and called an election within the District on the proposition of levying a special tax on property in, and establishing an appropriations limit for, the District, respectively; and Ordinance No. 1588

Page 2 of 4 ends

WHEREAS, an election was held within the District in which the sole eligible landowner elector approved said propositions.

THE CITY COUNCIL OF THE CITY OF PALMDALE DOES ORDAIN AS FOLLOWS:

SECTION 1. By the passage of this Ordinance this City Council hereby authorizes and levies special taxes within the District pursuant to Code Sections 53328 and 53340 at the rate and in accordance with the method of apportionment set forth in Exhibit A to the Resolution of Formation (the “Rate and Method of Apportionment”). The special taxes are hereby levied commencing in fiscal year 2022-23 and in each fiscal year thereafter.

SECTION 2. The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the District, in the manner and as provided in the Rate and Method of Apportionment.

SECTION 3. Properties or entities of the State, federal or local governments shall be exempt from any levy of the special taxes, to the extent set forth in the Rate and Method of Apportionment. In no event shall the special taxes be levied on any parcel within the District in excess of the maximum tax specified in the Rate and Method of Apportionment.

SECTION 4. All of the collections of the special tax shall be used as provided for in the Code, the Rate and Method of Apportionment, and in the Resolution of Formation including, but not limited to, the payment of the costs of the City in administering the District and the costs of collecting and administering the special tax.

SECTION 5. The special taxes shall be collected from time to time as necessary to meet the financial obligations of the District on the secured real property tax roll in the same manner as ordinary ad valorem taxes are collected. The special taxes shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes. In addition, the provisions of Section 53356.1 of the Code shall apply to delinquent special tax payments. The Finance Director is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Los Angeles and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at the times necessary to satisfy the financial obligations of the District in each fiscal year.

Notwithstanding the foregoing, the Finance Director of the City may collect one or more installments of the special taxes by means of direct billing by the City of the property owners within the District if, in the judgment of the Finance Director, such means of collection will reduce the administrative burden on the City in administering the District or is otherwise appropriate in the circumstances. In such event, the special taxes shall become delinquent if not paid when due as set forth in any such respective billing to the property owners.

Ordinance No. 1588

Page 3 of 4 ends

SECTION 6. The Finance Director is hereby directed to establish an account for the District (which need not be a separate deposit account, but may be a separate general ledger account so long as such proceeds can be separately accounted for) into which proceeds of the special tax levied for the District will be deposited, and the Finance Director is hereby directed to file an annual report with this City Council as required by Section 50075.3 of the Code.

SECTION 7 . Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase in this Ordinance or any part thereof is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one (1) or more subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional, or invalid, or ineffective, provided the basic purposes of this Ordinance and the benefits to the City and the public are not substantially impaired.

Ordinance No. 1588

Page 4 of 4 ends

SECTION 8. The City Clerk shall certify to the adoption of this Ordinance and shall cause this Ordinance to be published or posted as required by law.

PASSED, APPROVED and ADOPTED this ______ day of July, 2022.

Approved as to form: Steven D. Hofbauer, Mayor
Scott E. Porter
Acting City Attorney
ATTEST:

Shanae S. Smith, City Clerk
I, Shanae S. Smith, City Clerk of Palmdale, California, do hereby certify that the foregoing Ordinance was duly introduced, passed, approved, and adopted by the City Council of the City of Palmdale at a regular meeting of said Council held on the _____ day of _____________, 20___ effective on the _____ day of August, 2022 by the following roll call vote:

AYES:

NOES:

ABSTAIN: ABSENT:

Date:

Shanae S. Smith, City Clerk
Quint & Thimmig LLP 6/11/22
6/15/22

RECORDING REQUESTED BY AND
AFTER RECORDATION RETURN TO:

City Clerk
City of Palmdale
38300 North Sierra Highway
Palmdale, CA 93550

NOTICE OF SPECIAL TAX LIEN

CITY OF PALMDALE
COMMUNITY FACILITIES DISTRICT NO. 2022-1
(CITYWIDE MAINTENANCE AND SERVICES)
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code of California and the Mello-Roos Community Facilities Act of 1982, constituting Section 53311 and following of the California Government Code (the “Code”), the undersigned City Clerk of the City of Palmdale (the “City”), County of Los Angeles, State of California, hereby gives notice that a lien to secure payment of a special tax is hereby imposed by the City Council of the City, County of Los Angeles, State of California. The special tax secured by this lien is authorized to be levied for the purpose of paying the costs of certain maintenance and services, as described on Exhibit A attached hereto and by this reference made a part hereof, and otherwise to pay the costs of administering the below-mentioned community facilities district.

The special tax is authorized to be levied within the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services), which has now been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect until the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Code, as incorporated by reference into the Code.

The rate, method of apportionment, and manner of collection of the authorized special tax is as set forth in Exhibit B attached hereto and by this reference made a part hereof. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied and the lien of the special tax canceled are as follows: none.

Notice is further given that upon the recording of this notice in the office of the County Recorder of the County of Los Angeles, the obligation to pay the special tax levy shall become a lien upon all nonexempt real property within the City of Palmdale Community Facilities District No. 2022-1 (Citywide Maintenance and Services), in accordance with Section 3115.5 of the California Streets and Highways Code.
-2-
The name(s) of the owner(s) and the assessor’s tax parcel number(s) of the real property included within this community facilities district and not exempt from the special tax are as set forth in Exhibit C attached hereto and hereby made a part hereof. -3-
Reference is made to the boundary map of the community facilities district recorded on June 22, 2022 at 10:04 a.m. in Book 196 of Maps of Assessment and Community Facilities Districts at Pages 28-29 (instrument no. 20220653318), in the office of the County Recorder for the County of Los Angeles, State of California, which map is the final boundary map of the community facilities district.

For further information concerning the current and estimated future tax liability of owners or purchasers of real property or interests therein subject to this special tax lien, interested persons should contact the Finance Director of the City of Palmdale, 38300 Sierra Highway, Palmdale, Suite D, California 93550, telephone number (661) 267-5440.

Dated: July __, 2022.

By:

City Clerk,
City of Palmdale
16007.47:J18294
A-1

EXHIBIT A

CITY OF PALMDALE
COMMUNITY FACILITIES DISTRICT NO. 2022-1
(CITYWIDE MAINTENANCE AND SERVICES)

DESCRIPTION OF MAINTENANCE AND SERVICES, AND

OTHER COSTS, ELIGIBLE TO BE FINANCED BY THE DISTRICT
MAINTENANCE AND SERVICES:

The maintenance and services eligible to be funded, in whole or in part, by the community facilities district (the “District”) include all direct and incidental costs related to providing for the maintenance and lighting of parks, parkways, streets, roads and open space, as well as maintenance of landscaping, storm drains and appurtenances located within the City. More specifically, the services shall include, but not be limited to, the removal, repair, relocation, replacement or acquisition of light standards, poles, bulbs, fixtures and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and servicing of the street lighting and traffic signal improvements and highway safety lights, ongoing maintenance and servicing of trees and landscaping including, but not limited to, trees, shrubs, grass and other ornamental vegetation, drainage basins, drywells and appurtenant devices, including irrigation systems, watering, and other associated landscape maintenance, irrigation and vegetation control, repair and sealing, tree trimming and vegetation maintenance and control; the installation, maintenance and replacement of irrigation lines and water lines, lighting, fencing, security improvements and signage; trash removal and recycling and graffiti abatement and removal; and any other public services authorized to be funded under Section 53313(d) and (e) of the California Government Code. The DISTRICT may fund any of the following related to the services described above: obtaining, constructing, furnishing, operating and maintaining equipment, apparatus or facilities, paying the salaries and benefits of personnel (including but not limited to maintenance workers, patrol guards and other personnel), and for payment of other related expenses (including but not limited to employee benefit expenses and an allocation of general overhead expenses), payment of insurance costs and other related expenses and the provision of reserves for repairs and replacements and for the future provision of services and capital replacements.

Any services to be funded by the District must be in addition to those provided in the territory of the District before the District was created, and may not supplant services already available within that territory when the District is created. It is expected that the services will be provided by the City of Palmdale (the “City”), either with its own employees or by contract with third parties, or any combination thereof.

ADMINISTRATIVE EXPENSES:

The administrative expenses to be funded by the District include the direct and indirect expenses incurred by the City in carrying out its duties with respect to the District (including, but not limited to, the levy and collection of the special taxes) including the fees and expenses of attorneys, any fees of the City related to the District or the collection of special taxes, an allocable share of the salaries of any City staff directly related thereto and a proportionate amount of the City’s general administrative overhead related thereto, any amounts paid by the City from its general fund with respect to the District or the services authorized to be financed by the District, and expenses incurred by the City in undertaking action to foreclose on properties for which the payment of special taxes is delinquent, and all other costs and expenses of the City in any way related to the District.

A-2
OTHER:

The incidental expenses that may be funded by the District include, in addition to the administrative expenses identified above, the payment or reimbursement to the City of all costs associated with the establishment of the District and any property annexed to the District.

B-1

EXHIBIT B
B-2
B-3
B-4
B-5
B-6
B-7
C-1

EXHIBIT C
ASSESSOR’S PARCEL NUMBERS AND OWNER OF LAND WITHIN

CITY OF PALMDALE
COMMUNITY FACILITIES DISTRICT NO. 2022-1
(CITYWIDE MAINTENANCE AND SERVICES)
Names of Property Owner
Los Angeles County
Assessor’s Parcel Nos.

Copart Inc.
14185 Dallas Parkway, Suite 300
Dallas, Texas 75254
3170-015-007
City Council Staff Report
DATE: JULY 13, 2022
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: PUBLIC WORKS

ENGINEERING DIVISION
DISTRICT: ALL
SUBJECT: ADOPT RESOLUTION NO. CC 202 2-043, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF PALMDALE UPDATING THE

SEWER COLLECTION SERVICE CHARGE AND ORDERING THE

CONTINUATION OF THE CHARGE FOR THE OPERATION AND

MAINTENANCE OF THE PALMDALE SEWER COLLECTION
SYSTEM FOR FISCAL YEAR 2022/2023
ISSUE
Adopt Resolution No. CC 202 2-043, a Resolution of the City Council of the City of Palmdale updating the Sewer Collection Service Charge and ordering the continuation of the charge for the operation and maintenance of the Palmdale sewer collection system for Fiscal Year 2022/2023.

RECOMMENDATION
Staff recommends that the City Council hold the public hearing to accept public testimony and adopt Resolution No. CC 2022-043.

BACKGROUND
In July 2009, the City took over maintenance and operation of the sewer collection system from the Consolidated Sewer Maintenance District (CSMD) of Los Angeles County. At that time, the City withdrew from CSMD and became responsible for the maintenance, operation, repair, rehabilitation, and replacement of the sewer collectio n system within the City boundary. The City-owned collection facilities convey wastewater to trunk sewers and treatment facilities owned by Sanitation Districts #14 and #20 of Los Angeles County.

In order to fund the operation and maintenance of the sewer collection system, the City initiated notification and protest proceedings as specified in Section 53750 of the California State Government Code and Article XIII D of the California State Constitution.

On June 18, 2008, the CityCouncil held the public hearing. A majority of property owners did not present written protests, and therefore the City Council passed Resolution CC 2008-056 which adopted the Fee. Additionally, on June 18, 2008, the City Council adopted Ordinance 1353 adopting Chapter 13.05 of the Palmdale Municipal Code establishing a Sewer Collection Service Charge. On April 1, 2009, the City Council Report to Mayor and City Council
Re: Adoption of Resolution No. CC 2022-043
July 13, 2022

Page 2 ends

Palmdale City CouncilJuly 13, 2022

Palmdale City Council
July 13, 2022