Paso Robles City Council
June 6, 2023

Airport Sponsor Assurances 5/2022 Page 9 of 19

18. Planning Projects.

In carrying out planning projects:
a. It will execute the project in accordance with the approved program narrative contained in the project application or with the modifications similarly approved. b. It will furnish the Secretary with such periodic reports as required pertaining to the planning project and planning work activities.
c. It will include in all published material prepared in connection with the planning project a notice that the material was prepared under a grant provided by the United States. d. It will make such material available for examination by the public, and agrees that no material prepared with funds under this project shall be subject to copyright in the United States or any other country.
e. It will give the Secretary unrestricted authority to publish, disclose, distribute, and otherwise use any of the material prepared in connection with this grant. f. It will grant the Secretary the right to disapprove the sponsor's employment of specific consultants and their subcontractors to do all or any part of this project as well as the right to disapprove the proposed scope and cost of professional services. g. It will grant the Secretary the right to disapprove the use of the sponsor's employees to do all or any part of the project.
h. It understands and agrees that the Secretary's approval of this project grant or the Secretary's approval of any planning material developed as part of this grant does not constitute or imply any assurance or commitment on the part of the Secretary to approve any pending or future application for a Federal airport grant.

19. Operation and Maintenance.
a. The airport and all facilities which are necessary to serve the aeronautical users of the airport, other than facilities owned or controlled by the United States, shall be operated at all times in a safe and serviceable condition and in accordance with the minimum standards as may be required or prescribed by applicable Federal, state, and local agencies for maintenance and operation. It will not cause or permit any activity or action thereon which would interfere with its use for airport purposes. It will suitably operate and maintain the airport and all facilities thereon or connected therewith, with due regard to climatic and flood conditions. Any proposal to temporarily close the airport for non-aeronautical purposes must first be approved by the Secretary. In furtherance of this assurance, the sponsor will have in effect arrangements for:

1. Operating the airport's aeronautical facilities whenever required;

2. Promptly marking and lighting hazards resulting from airport conditions, including temporary conditions; and

3. Promptly notifying pilots of any condition affecting aeronautical use of the airport. Nothing contained herein shall be construed to require that the airport be operated for aeronautical use during temporary periods when snow, flood, or other climatic conditions interfere with such operation and maintenance. Further, nothing herein shall be construed as requiring the maintenance, repair, restoration, or replacement of any structure or Attachment 2

Airport Sponsor Assurances 5/2022 Page 10 of 19
facility which is substantially damaged or destroyed due to an act of God or other condition or circumstance beyond the control of the sponsor. b. It will suitably operate and maintain noise compatibility program items that it owns or controls upon which Federal funds have been expended.

20. Hazard Removal and Mitigation.

It will take appropriate action to assure that such terminal airspace as is required to protect instrument and visual operations to the airport (including established minimum flight altitudes) will be adequately cleared and protected by removing, lowering, relocating, marking, or lighting or otherwise mitigating existing airport hazards and by preventing the establishment or creation of future airport hazards.

21. Compatible Land Use.

It will take appropriate action, to the extent reasonable, including the adoption of zoning laws, to restrict the use of land adjacent to or in the immediate vicinity of the airport to activities and purposes compatible with normal airport operations, including landing and takeoff of aircraft. In addition, if the project is for noise compatibility program implementation, it will not cause or permit any change in land use, within its jurisdiction, that will reduce its compatibility, with respect to the airport, of the noise compatibility program measures upon which Federal funds have been expended.

22. Economic Nondiscrimination.
a. It will make the airport available as an airport for public use on reasonable terms and without unjust discrimination to all types, kinds and classes of aeronautical activities, including commercial aeronautical activities offering services to the public at the airport. b. In any agreement, contract, lease, or other arrangement under which a right or privilege at the airport is granted to any person, firm, or corporation to conduct or to engage in any aeronautical activity for furnishing services to the public at the airport, the sponsor will insert and enforce provisions requiring the contractor to:

1. Furnish said services on a reasonable, and not unjustly discriminatory, basis to all users thereof, and

2. Charge reasonable, and not unjustly discriminatory, prices for each unit or service, provided that the contractor may be allowed to make reasonable and nondiscriminatory discounts, rebates, or other similar types of price reductions to volume purchasers. c. Each fixed-based operator at the airport shall be subject to the same rates, fees, rentals, and other charges as are uniformly applicable to all other fixed-based operators making the same or similar uses of such airport and utilizing the same or similar facilities. d. Each air carrier using such airport shall have the right to service itself or to use any fixed-based operator that is authorized or permitted by the airport to serve any air carrier at such airport. e. Each air carrier using such airport (whether as a tenant, non-tenant, or subtenant of another air carrier tenant) shall be subject to such nondiscriminatory and substantially comparable rules, regulations, conditions, rates, fees, rentals, and other charges with respect to facilities directly and substantially related to providing air transportation as are applicable to all such air carriers which make similar use of such airport and utilize similar facilities, subject to reasonable Attachment 2

Airport Sponsor Assurances 5/2022 Page 11 of 19
classifications such as tenants or non-tenants and signatory carriers and non-signatory carriers.

Classification or status as tenant or signatory shall not be unreasonably withheld by any airport provided an air carrier assumes obligations substantially similar to those already imposed on air carriers in such classification or status.
f. It will not exercise or grant any right or privilege which operates to prevent any person, firm, or corporation operating aircraft on the airport from performing any services on its own aircraft with its own employees (including, but not limited to maintenance, repair, and fueling) that it may choose to perform.
g. In the event the sponsor itself exercises any of the rights and privileges referred to in this assurance, the services involved will be provided on the same conditions as would apply to the furnishing of such services by commercial aeronautical service providers authorized by the sponsor under these provisions.
h. The sponsor may establish such reasonable, and not unjustly discriminatory, conditions to be met by all users of the airport as may be necessary for the safe and efficient operation of the airport.
i. The sponsor may prohibit or limit any given type, kind or class of aeronautical use of the airport if such action is necessary for the safe operation of the airport or necessary to serve the civil aviation needs of the public.

23. Exclusive Rights.

It will permit no exclusive right for the use of the airport by any person providing, or intending to provide, aeronautical services to the public. For purposes of this paragraph, the providing of the services at an airport by a single fixed-based operator shall not be construed as an exclusive right if both of the following apply:
a. It would be unreasonably costly, burdensome, or impractical for more than one fixed-based operator to provide such services, and
b. If allowing more than one fixed-based operator to provide such services would require the reduction of space leased pursuant to an existing agreement between such single fixed-based operator and such airport. It further agrees that it will not, either directly or indirectly, grant or permit any person, firm, or corporation, the exclusive right at the airport to conduct any aeronautical activities, including, but not limited to charter flights, pilot training, aircraft rental and sightseeing, aerial photography, crop dusting, aerial advertising and surveying, air carrier operations, aircraft sales and services, sale of aviation petroleum products whether or not conducted in conjunction with other aeronautical activity, repair and maintenance of aircraft, sale of aircraft parts, and any other activities which because of their direct relationship to the operation of aircraft can be regarded as an aeronautical activity, and that it will terminate any exclusive right to conduct an aeronautical activity now existing at such an airport before the grant of any assistance under Title 49, United States Code.

24. Fee and Rental Structure.

It will maintain a fee and rental structure for the facilities and services at the airport which will make the airport as self-sustaining as possible under the circumstances existing at the particular airport, taking into account such factors as the volume of traffic and economy of collection. No part of the Federal share of an airport development, airport planning or noise compatibility project for Attachment 2

Airport Sponsor Assurances 5/2022 Page 12 of 19
which a Grant is made under Title 49, United States Code, the Airport and Airway Improvement Act of 1982, the Federal Airport Act or the Airport and Airway Development Act of 1970 shall be included in the rate basis in establishing fees, rates, and charges for users of that airport.

25. Airport Revenues.
a. All revenues generated by the airport and any local taxes on aviation fuel established after December 30, 1987, will be expended by it for the capital or operating costs of the airport; the local airport system; or other local facilities which are owned or operated by the owner or operator of the airport and which are directly and substantially related to the actual air transportation of passengers or property; or for noise mitigation purposes on or off the airport.

The following exceptions apply to this paragraph:

1. If covenants or assurances in debt obligations issued before September 3, 1982, by the owner or operator of the airport, or provisions enacted before September 3, 1982, in governing statutes controlling the owner or operator's financing, provide for the use of the revenues from any of the airport owner or operator's facilities, including the airport, to support not only the airport but also the airport owner or operator's general debt obligations or other facilities, then this limitation on the use of all revenues generated by the airport (and, in the case of a public airport, local taxes on aviation fuel) shall not apply.

2. If the Secretary approves the sale of a privately owned airport to a public sponsor and provides funding for any portion of the public sponsor’s acquisition of land, this limitation on the use of all revenues generated by the sale shall not apply to certain proceeds from the sale. This is conditioned on repayment to the Secretary by the private owner of an amount equal to the remaining unamortized portion (amortized over a 20-year period) of any airport improvement grant made to the private owner for any purpose other than land acquisition on or after October 1, 1996, plus an amount equal to the federal share of the current fair market value of any land acquired with an airport improvement grant made to that airport on or after October 1, 1996.

3. Certain revenue derived from or generated by mineral extraction, production, lease, or other means at a general aviation airport (as defined at 49 U.S.C. § 47102), if the FAA determines the airport sponsor meets the requirements set forth in Section 813 of Public Law 112-95.
b. As part of the annual audit required under the Single Audit Act of 1984, the sponsor will direct that the audit will review, and the resulting audit report will provide an opinion concerning, the use of airport revenue and taxes in paragraph (a), and indicating whether funds paid or transferred to the owner or operator are paid or transferred in a manner consistent with Title 49, United States Code and any other applicable provision of law, including any regulation promulgated by the Secretary or Administrator.
c. Any civil penalties or other sanctions will be imposed for violation of this assurance in accordance with the provisions of 49 U.S.C. § 47107.

26. Reports and Inspections.

It will:
a. submit to the Secretary such annual or special financial and operations reports as the Secretary may reasonably request and make such reports available to the public; make available to the Attachment 2

Airport Sponsor Assurances 5/2022 Page 13 of 19
public at reasonable times and places a report of the airport budget in a format prescribed by the Secretary;
b. for airport development projects, make the airport and all airport records and documents affecting the airport, including deeds, leases, operation and use agreements, regulations and other instruments, available for inspection by any duly authorized agent of the Secretary upon reasonable request;
c. for noise compatibility program projects, make records and documents relating to the project and continued compliance with the terms, conditions, and assurances of this Grant Agreement including deeds, leases, agreements, regulations, and other instruments, available for inspection by any duly authorized agent of the Secretary upon reasonable request; and d. in a format and time prescribed by the Secretary, provide to the Secretary and make available to the public following each of its fiscal years, an annual report listing in detail:

1. all amounts paid by the airport to any other unit of government and the purposes for which each such payment was made; and

2. all services and property provided by the airport to other units of government and the amount of compensation received for provision of each such service and property.

27. Use by Government Aircraft.

It will make available all of the facilities of the airport developed with Federal financial assistance and all those usable for landing and takeoff of aircraft to the United States for use by Government aircraft in common with other aircraft at all times without charge, except, if the use by Government aircraft is substantial, charge may be made for a reasonable share, proportional to such use, for the cost of operating and maintaining the facilities used. Unless otherwise determined by the Secretary, or otherwise agreed to by the sponsor and the using agency, substantial use of an airport by Government aircraft will be considered to exist when operations of such aircraft are in excess of those which, in the opinion of the Secretary, would unduly interfere with use of the landing areas by other authorized aircraft, or during any calendar month that:
a. Five (5) or more Government aircraft are regularly based at the airport or on land adjacent thereto; or
b. The total number of movements (counting each landing as a movement) of Government aircraft is 300 or more, or the gross accumulative weight of Government aircraft using the airport (the total movement of Government aircraft multiplied by gross weights of such aircraft) is in excess of five million pounds.

28. Land for Federal Facilities.

It will furnish without cost to the Federal Government for use in connection with any air traffic control or air navigation activities, or weather-reporting and communication activities related to air traffic control, any areas of land or water, or estate therein as the Secretary considers necessary or desirable for construction, operation, and maintenance at Federal expense of space or facilities for such purposes. Such areas or any portion thereof will be made available as provided herein within four months after receipt of a written request from the Secretary.

Attachment 2

Airport Sponsor Assurances 5/2022 Page 14 of 19

29. Airport Layout Plan.
a. Subject to the FAA Reauthorization Act of 2018, Public Law 115-254, Section 163, it will keep up to date at all times an airport layout plan of the airport showing:

1. boundaries of the airport and all proposed additions thereto, together with the boundaries of all offsite areas owned or controlled by the sponsor for airport purposes and proposed additions thereto;

2. the location and nature of all existing and proposed airport facilities and structures (such as runways, taxiways, aprons, terminal buildings, hangars and roads), including all proposed extensions and reductions of existing airport facilities;

3. the location of all existing and proposed non-aviation areas and of all existing improvements thereon; and

4. all proposed and existing access points used to taxi aircraft across the airport’s property boundary.

Such airport layout plans and each amendment, revision, or modification thereof, shall be subject to the approval of the Secretary which approval shall be evidenced by the signature of a duly authorized representative of the Secretary on the face of the airport layout plan. The sponsor will not make or permit any changes or alterations in the airport or any of its facilities which are not in conformity with the airport layout plan as approved by the Secretary and which might, in the opinion of the Secretary, adversely affect the safety, utility or efficiency of the airport.
b. Subject to the FAA Reauthorization Act of 2018, Public Law 115-254, Section 163, if a change or alteration in the airport or the facilities is made which the Secretary determines adversely affects the safety, utility, or efficiency of any federally owned, leased, or funded property on or off the airport and which is not in conformity with the airport layout plan as approved by the Secretary, the owner or operator will, if requested, by the Secretary:

1. eliminate such adverse effect in a manner approved by the Secretary; or

2. bear all costs of relocating such property (or replacement thereof) to a site acceptable to the Secretary and all costs of restoring such property (or replacement thereof) to the level of safety, utility, efficiency, and cost of operation existing before the unapproved change in the airport or its facilities except in the case of a relocation or replacement of an existing airport facility due to a change in the Secretary’s design standards beyond the control of the airport sponsor.

30. Civil Rights.

It will promptly take any measures necessary to ensure that no person in the United States shall, on the grounds of race, color, and national origin (including limited English proficiency) in accordance with the provisions of Title VI of the Civil Rights Act of 1964 (78 Stat. 252, 42 U.S.C. §§ 2000d to 2000d-4); creed and sex (including sexual orientation and gender identity) per 49 U.S.C. § 47123 and related requirements; age per the Age Discrimination Act of 1975 and related requirements; or disability per the Americans with Disabilities Act of 1990 and related requirements, be excluded from participation in, be denied the benefits of, or be otherwise subjected to discrimination in any program and activity conducted with, or benefiting from, funds received from this Grant.

Attachment 2

Airport Sponsor Assurances 5/2022 Page 15 of 19
a. Using the definitions of activity, facility, and program as found and defined in 49 CFR §§ 21.23(b) and 21.23(e), the sponsor will facilitate all programs, operate all facilities, or conduct all programs in compliance with all non-discrimination requirements imposed by or pursuant to these assurances.
b. Applicability

1. Programs and Activities. If the sponsor has received a grant (or other federal assistance) for any of the sponsor’s program or activities, these requirements extend to all of the sponsor’s programs and activities.

2. Facilities. Where it receives a grant or other federal financial assistance to construct, expand, renovate, remodel, alter, or acquire a facility, or part of a facility, the assurance extends to the entire facility and facilities operated in connection therewith.

3. Real Property. Where the sponsor receives a grant or other Federal financial assistance in the form of, or for the acquisition of real property or an interest in real property, the assurance will extend to rights to space on, over, or under such property. c. Duration.

The sponsor agrees that it is obligated to this assurance for the period during which Federal financial assistance is extended to the program, except where the Federal financial assistance is to provide, or is in the form of, personal property, or real property, or interest therein, or structures or improvements thereon, in which case the assurance obligates the sponsor, or any transferee for the longer of the following periods:

1. So long as the airport is used as an airport, or for another purpose involving the provision of similar services or benefits; or

2. So long as the sponsor retains ownership or possession of the property. d. Required Solicitation Language. It will include the following notification in all solicitations for bids, Requests For Proposals for work, or material under this Grant Agreement and in all proposals for agreements, including airport concessions, regardless of funding source:
“The ([Selection Criteria: Sponsor Name]), in accordance with the provisions of Title VI of the Civil Rights Act of 1964 (78 Stat. 252, 42 U.S.C. §§ 2000d to 2000d-4) and the Regulations, hereby notifies all bidders or offerors that it will affirmatively ensure that for any contract entered into pursuant to this advertisement, [select businesses, or disadvantaged business enterprises or airport concession disadvantaged business enterprises] will be afforded full and fair opportunity to submit bids in response to this invitation and no businesses will be discriminated against on the grounds of race, color, national origin (including limited English proficiency), creed, sex (including sexual orientation and gender identity), age, or disability in consideration for an award.”
e. Required Contract Provisions.

1. It will insert the non-discrimination contract clauses requiring compliance with the acts and regulations relative to non-discrimination in Federally-assisted programs of the Department of Transportation (DOT), and incorporating the acts and regulations into the contracts by reference in every contract or agreement subject to the non-discrimination in Federally-assisted programs of the DOT acts and regulations.

Attachment 2

Airport Sponsor Assurances 5/2022 Page 16 of 19

2. It will include a list of the pertinent non-discrimination authorities in every contract that is subject to the non-discrimination acts and regulations.

3. It will insert non-discrimination contract clauses as a covenant running with the land, in any deed from the United States effecting or recording a transfer of real property, structures, use, or improvements thereon or interest therein to a sponsor.

4. It will insert non-discrimination contract clauses prohibiting discrimination on the basis of race, color, national origin (including limited English proficiency), creed, sex (including sexual orientation and gender identity), age, or disability as a covenant running with the land, in any future deeds, leases, license, permits, or similar instruments entered into by the sponsor with other parties:
a. For the subsequent transfer of real property acquired or improved under the applicable activity, project, or program; and
b. For the construction or use of, or access to, space on, over, or under real property acquired or improved under the applicable activity, project, or program. f. It will provide for such methods of administration for the program as are found by the Secretary to give reasonable guarantee that it, other recipients, sub-recipients, sub-grantees, contractors, subcontractors, consultants, transferees, successors in interest, and other participants of Federal financial assistance under such program will comply with all requirements imposed or pursuant to the acts, the regulations, and this assurance. g. It agrees that the United States has a right to seek judicial enforcement with regard to any matter arising under the acts, the regulations, and this assurance.

31. Disposal of Land.
a. For land purchased under a grant for airport noise compatibility purposes, including land serving as a noise buffer, it will dispose of the land, when the land is no longer needed for such purposes, at fair market value, at the earliest practicable time. That portion of the proceeds of such disposition which is proportionate to the United States' share of acquisition of such land will be, at the discretion of the Secretary, (1) reinvested in another project at the airport, or (2) transferred to another eligible airport as prescribed by the Secretary. The Secretary shall give preference to the following, in descending order:

1. Reinvestment in an approved noise compatibility project;

2. Reinvestment in an approved project that is eligible for grant funding under 49 U.S.C. § 47117(e);

3. Reinvestment in an approved airport development project that is eligible for grant funding under 49 U.S.C. §§ 47114, 47115, or 47117;

4. Transfer to an eligible sponsor of another public airport to be reinvested in an approved noise compatibility project at that airport; or

5. Payment to the Secretary for deposit in the Airport and Airway Trust Fund.

If land acquired under a grant for noise compatibility purposes is leased at fair market value and consistent with noise buffering purposes, the lease will not be considered a disposal of the land. Revenues derived from such a lease may be used for an approved airport development Attachment 2

Airport Sponsor Assurances 5/2022 Page 17 of 19
project that would otherwise be eligible for grant funding or any permitted use of airport revenue.
b. For land purchased under a grant for airport development purposes (other than noise compatibility), it will, when the land is no longer needed for airport purposes, dispose of such land at fair market value or make available to the Secretary an amount equal to the United States' proportionate share of the fair market value of the land. That portion of the proceeds of such disposition which is proportionate to the United States' share of the cost of acquisition of such land will, upon application to the Secretary, be reinvested or transferred to another eligible airport as prescribed by the Secretary. The Secretary shall give preference to the following, in descending order:

1. Reinvestment in an approved noise compatibility project;

2. Reinvestment in an approved project that is eligible for grant funding under 49 U.S.C. § 47117(e);

3. Reinvestment in an approved airport development project that is eligible for grant funding under 49 U.S.C. §§ 47114, 47115, or 47117;

4. Transfer to an eligible sponsor of another public airport to be reinvested in an approved noise compatibility project at that airport; or

5. Payment to the Secretary for deposit in the Airport and Airway Trust Fund. c. Land shall be considered to be needed for airport purposes under this assurance if (1) it may be needed for aeronautical purposes (including runway protection zones) or serve as noise buffer land, and (2) the revenue from interim uses of such land contributes to the financial selfsufficiency of the airport. Further, land purchased with a grant received by an airport operator or owner before December 31, 1987, will be considered to be needed for airport purposes if the Secretary or Federal agency making such grant before December 31, 1987, was notified by the operator or owner of the uses of such land, did not object to such use, and the land continues to be used for that purpose, such use having commenced no later than December 15, 1989.
d. Disposition of such land under (a), (b), or (c) will be subject to the retention or reservation of any interest or right therein necessary to ensure that such land will only be used for purposes which are compatible with noise levels associated with operation of the airport.

32. Engineering and Design Services.

If any phase of such project has received Federal funds under Chapter 471 subchapter 1 of Title 49 U.S.C., it will award each contract, or sub-contract for program management, construction management, planning studies, feasibility studies, architectural services, preliminary engineering, design, engineering, surveying, mapping or related services in the same manner as a contract for architectural and engineering services is negotiated under Chapter 11 of Title 40 U S.C., or an equivalent qualifications-based requirement prescribed for or by the sponsor of the airport.

33. Foreign Market Restrictions.

It will not allow funds provided under this Grant to be used to fund any project which uses any product or service of a foreign country during the period in which such foreign country is listed by Attachment 2

Airport Sponsor Assurances 5/2022 Page 18 of 19
the United States Trade Representative as denying fair and equitable market opportunities for products and suppliers of the United States in procurement and construction.

34. Policies, Standards, and Specifications.

It will carry out any project funded under an Airport Improvement Program Grant in accordance with policies, standards, and specifications approved by the Secretary including, but not limited to, current FAA Advisory Circulars (https://www.faa.gov/airports/aip/media/aip-pfc-checklist.pdf) for AIP projects as of [Selection Criteria: Project Application Date].

35. Relocation and Real Property Acquisition.
a. It will be guided in acquiring real property, to the greatest extent practicable under State law, by the land acquisition policies in Subpart B of 49 CFR Part 24 and will pay or reimburse property owners for necessary expenses as specified in Subpart B. b. It will provide a relocation assistance program offering the services described in Subpart C of 49 CFR Part 24 and fair and reasonable relocation payments and assistance to displaced persons as required in Subpart D and E of 49 CFR Part 24.
c. It will make available within a reasonable period of time prior to displacement, comparable replacement dwellings to displaced persons in accordance with Subpart E of 49 CFR Part 24.

36. Access By Intercity Buses.

The airport owner or operator will permit, to the maximum extent practicable, intercity buses or other modes of transportation to have access to the airport; however, it has no obligation to fund special facilities for intercity buses or for other modes of transportation.

37. Disadvantaged Business Enterprises.

The sponsor shall not discriminate on the basis of race, color, national origin, or sex, in the award and performance of any DOT-assisted contract covered by 49 CFR Part 26, or in the award and performance of any concession activity contract covered by 49 CFR Part 23. In addition, the sponsor shall not discriminate on the basis of race, color, national origin or sex in the administration of its Disadvantaged Business Enterprise (DBE) and Airport Concessions Disadvantaged Business Enterprise (ACDBE) programs or the requirements of 49 CFR Parts 23 and 26. The sponsor shall take all necessary and reasonable steps under 49 CFR Parts 23 and 26 to ensure nondiscrimination in the award and administration of DOT-assisted contracts, and/or concession contracts. The sponsor’s DBE and ACDBE programs, as required by 49 CFR Parts 26 and 23, and as approved by DOT, are incorporated by reference in this agreement. Implementation of these programs is a legal obligation and failure to carry out its terms shall be treated as a violation of this agreement. Upon notification to the sponsor of its failure to carry out its approved program, the Department may impose sanctions as provided for under Parts 26 and 23 and may, in appropriate cases, refer the matter for enforcement under 18 U.S.C. § 1001 and/or the Program Fraud Civil Remedies Act of 1986 (31 U.S.C. §§ 3801-3809, 3812).

38. Hangar Construction.

If the airport owner or operator and a person who owns an aircraft agree that a hangar is to be constructed at the airport for the aircraft at the aircraft owner’s expense, the airport owner or operator will grant to the aircraft owner for the hangar a long term lease that is subject to such terms and conditions on the hangar as the airport owner or operator may impose.

Attachment 2

Airport Sponsor Assurances 5/2022 Page 19 of 19

39. Competitive Access.
a. If the airport owner or operator of a medium or large hub airport (as defined in 49 U.S.C. § 47102) has been unable to accommodate one or more requests by an air carrier for access to gates or other facilities at that airport in order to allow the air carrier to provide service to the airport or to expand service at the airport, the airport owner or operator shall transmit a report to the Secretary that:

1. Describes the requests;

2. Provides an explanation as to why the requests could not be accommodated; and

3. Provides a time frame within which, if any, the airport will be able to accommodate the requests.
b. Such report shall be due on either February 1 or August 1 of each year if the airport has been unable to accommodate the request(s) in the six month period prior to the applicable due date.

Attachment 2

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Attachment 3

Council Agenda Report
From: Freda Berman, Public Works Director
Subject: Approval of Award of Contract to Greenwald Inc DBA Greenwald Builders/Frontier Skateparks for Construction of the Barney Schwartz Park Pump Track CEQA Determination: The City finds that this action is exempt from review under the California Environmental Quality Act pursuant to State CEQA Guidelines Sections 15301 and 15303.

Date: June 6, 2023
Facts

1. On June 15, 2021, City Council approved a contract with California Skateparks for Design Services for a Pump Track at Barney Schwartz Park, fully funded by REC Foundation through its Dale Schwartz Memorial Endowment Fund. On February 15, 2022, Council approved the conceptual design of the bicycle pump track and authorized preparation of bid documents for the construction of the Project.

2. Bid documents were advertised on March 16, 2023, and opened on April 20, 2023. One bid was received for the Project, submitted by Greenwald Inc DBA Greenwald Builders/Frontier Skateparks in the amount of $498,679.63 (corrected from $498,677.13, which included a mathematical computation error that was corrected in accordance with the bid documents).

3. Two additive alternates were included in the bid: one for the downhill pump trail and downhill pump trail return lane bid at $91,937.85; and the other for the lower access staging area and owner furnished shade structure bid at $3,667.20.

4. REC Foundation voted to accept the bid alternate for the lower access staging area bringing the total contract cost to $502,346.83.

Community Outreach
Community input was solicited during the design process through an online survey. Those suggestions, along with the significant participation of REC Foundation were key in developing a safe and fun track that is appropriate for all skill levels.

Options

1. Take no action;

2. Award a contract for the construction of a pump track at Barney Schwartz Park in the amount of $502,346.83 to Greenwald Inc DBA Greenwald Builders/Frontier Skateparks; or

3. Provide alternative direction to staff.

Analysis and Conclusions
Apart from the four soccer fields, four softball fields, two playgrounds, fishing lake, picnic pavilions and walking trails, only a small ½ acre area to the east of the lake remains undeveloped. During park design the area was considered for tennis courts while the approved concept plans show the space as irrigated landscape which was not installed during park construction. Currently, the space is used as a travel route for maintenance activities and includes turf at the perimeter and some trees.

California Skateparks has designed a pump track that provides a safe, enjoyable activity for all ages and experience levels. The unique, sloped ride track design takes reasonable maintenance requirements into account.

Construction of the pump track will provide a destination amenity that not only adds to the appeal of Barney Schwartz Park but emphasizes REC Foundation’s commitment to keeping the park a first-class recreational area.

Staff reviewed the bid submitted by Greenwald Inc DBA Greenwald Builders/Frontier Skateparks and found it to be a responsive bid submitted by a responsible bidder.

Fiscal Impact
To date, the City has committed $49,200 toward the design of this Project; however, REC Foundation will reimburse the City for both the cost of design and the construction of the pump track. As a result, there will be no direct fiscal impacts to the City for the construction of the Project.

CEQA Determination: This action is exempt from review under the California Environmental Quality Act pursuant to State CEQA Guidelines Sections 15301 and 15303. Specifically, as provided for in Section 15301(c), the modification from current uses at the site to the Pump Track use within the existing park framework are minor alterations that will result in a negligible or no expansion of the existing use of the park.

Alternatively, the action is exempt under Section 15303, New Construction or Conversion of Small Structures.

The installation of the pump track is the installation of small new facility with only minor modifications to the existing site.

Recommendation
Approve Resolution 23-XXX awarding a contract for construction of the Barney Schwartz Park Pump Track to Greenwald Inc DBA Greenwald Builders/Frontier Skateparks in the amount of $502,346.83 and authorize the City Manager to execute the contract, subject to any minor, technical, or non-substantive changes as approved by the City Manager and City Attorney.

Attachments

1. Resolution 23-XXX

2. Bid – Greenwald Inc DBA Greenwald Builders/Frontier Skateparks

Attachment 1
RESOLUTION 23-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES

AWARDING A CONTRACT FOR BARNEY SCHWARTZ PARK PUMP TRACK CONSTRUCTION

TO GREENWALD INC DBA GREENWALD BUILDERS/FRONTIER SKATEPARKS WHEREAS, City Council approved a contract for design of a pump track at Barney Schwartz Park and the resulting conceptual design; and
WHEREAS, the Barney Schwartz Park pump track project is fully funded by REC Foundation through its Dale Schwartz Memorial Endowment Fund; and
WHEREAS, bid documents were advertised for construction of the project and at the bid opening on April 20, 2023 one bid was received from Greenwald Inc DBA Greenwald Builders/Frontier Skateparks in the amount of $498,679.63 (corrected from $498,677.13 which included a mathematical computation error that was corrected in accordance with bid documents); and
WHEREAS, two additive alternates were included in the bid: one for a downhill pump trail and return lane and the other for the lower access staging area and shade structure; and WHEREAS, REC Foundation voted to accept the bid alternate for the lower access staging area bringing the total contract cost to $502,346.83; and
WHEREAS, the bid submitted by Greenwald Inc DBA Greenwald Builders/Frontier Skateparks is a responsive bid submitted by a responsible bidder.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

Section 2. The City Council hereby approves a contract with Greenwald Inc DBA Greenwald Builders/Frontier Skateparks in the amount of $502,346.83 to construct a pump track at Barney Schwartz Park, and authorizes the City Manager to execute the Agreement, subject to any minor, technical, or non-substantive changes as approved by the City Manager and City Attorney.

Section 3. The City Council finds the action, and the approval of the described contract herein, is exempt from review under the California Environmental Quality Act pursuant to State CEQA Guidelines Sections 15301 and 15303. Specifically, as provided for in Section 15301(c), the modification from current uses at the site to the Pump Track use within the existing park framework are minor alterations that will result in a negligible or no expansion of the existing use of the park. Alternatively, the action is exempt under Section 15303, New Construction or Conversion of Small Structures.

The installation of the pump track is the installation of small new facility with only minor modifications to the existing site. The Council directs staff to file a Notice of Exemption within five days of approval of this Resolution.

Attachment 1
APPROVED this 6th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Steven W. Martin, Mayor
ATTEST:

Melissa Boyer, City Clerk

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Council Agenda Report
From: Dwayne Brown, Maintenance Services Superintendent Subject: Approval of Contract for Paso Robles Landscape & Lighting District Maintenance Area 2 CEQA Determination: The City finds that this action is exempt from review under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15031.

Date: June 6, 2023
Facts

1. The Paso Robles Landscape & Lighting Maintenance District No. 1 (the “Landscape & Lighting District”) is comprised of more than 4,000 assessable parcels organized into 19 different Zones and 145 Sub Areas.

2. The City has historically contracted to maintain the Landscape & Lighting District via a landscape maintenance services contract. The current contract for Paso Robles Landscape & Lighting Maintenance District No. 1 Maintenance Area 2 including the zones and subareas as outlined in the table below, expired on December 31, 2022.

3. Maintenance Area 2 includes the following:

Maintenance Area Properties Zones/Sub Areas
2 >680 1/1, 4, 6, 18, 19, 47, 51, 56, 58, 69A, 69B, 69C, 69D, 91, 115

4. Contracted maintenance is required for parkways, medians, greenbelts, open space, and other related facilities including, but not limited to, landscape uplighting, Dogipots, and annual weed abatement.

5. New bid documents for providing Landscape Maintenance Services in Landscape & Lighting District Maintenance Area 2 were posted on March 27, 2023, and opened on April 27, 2023. At the bid opening two bids were received:

Contractor Bid Amount
KD Janni Landscaping, Inc. $162,990.00
Elite Maintenance & Tree Service $184,348.80

6. Options

1. Take no action;

2. Approve a contract with KD Janni to provide landscape maintenance services to Maintenance Area 2 and find the action exempt from CEQA; or

3. Provide alternative direction to staff.

Analysis and Conclusions
KD Janni has demonstrated a comprehensive understanding of the particular landscape maintenance needs of Maintenance Area 2. Their communication approach with City staff combined with a recognition of the required work bodes well for the overall maintenance quality of the neighborhood improvements.

Fiscal Impact

The total cost of the contract with KD Janni for Maintenance Area 2 is $162,990 annually. The FY 2022-23 and FY 2023-24 budget has already appropriated monies for these contracts and as such, no further budget amendments are needed.

CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061, subd. (b)(3) and Section 15378 because it can be seen with certainty the action will have no impact on the environment.

Recommendation (Option 2)

1. Approve Resolution 23-XXX, authorizing the City Manager to enter into a contract with KD Janni for a two-year period beginning in May 2023 in the amount of $162,990 per year, with the option to extend by mutual consent in two-year increments for a total of 10 years and find the action exempt from CEQA pursuant to State CEQA Guidelines Section 15301.

2. Authorize the City Manager and City Attorney to make minor adjustments to the agreement, if needed, remaining fully consistent with the Council’s intent.

Attachments

1. Resolution 23-XXX

2. Proposal – KD Janni Landscaping, Inc.

Attachment 1
RESOLUTION 23-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES

AWARDING A CONTRACT FOR LANDSCAPE & LIGHTING DISTRICT
MAINTENANCE AREA 2 AND DECLARING THE ACTION EXEMPT FROM REVIEW UNDER

THE CALIFORNIA ENVIRONMENTAL QUALITY ACT
WHEREAS, the Paso Robles Landscape & Lighting Maintenance District No. 1 is comprised of more than 4,000 assessable parcels organized into 19 different Zones and 145 Sub Areas; and WHEREAS, the current landscape maintenance contracts for Paso Robles Landscape & Lighting District No. 1 Maintenance Area 2 encompassing the zones and sub areas below, expired on December 31, 2022; and Maintenance Area Properties Zones/Sub Areas
2 >680 1/1, 4, 6, 18, 19, 47, 51, 56, 58, 69A, 69B, 69C, 69D, 91, 115
WHEREAS, bid documents were prepared, seeking Landscape Maintenance Services in Maintenance Area 2; and
WHEREAS, the contract for providing Landscape Maintenance Services in Maintenance Area 2 was advertised for bid, and at the bid opening on April 27, 2023, two bids were received, the lowest being $162,990 from KD Janni Landscaping, Inc.; and
WHEREAS, based on their understanding of the scope of work staff recommends that KD Janni Landscaping, Inc. be retained to provide landscape maintenance services in Maintenance Area 2; and WHEREAS, the Fiscal Year 2022-23 budget has sufficiently appropriated monies for this contract.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

Section 2. The City Council hereby approves a contract with KD Janni Landscaping, Inc. in the amount of $162,990 per year for Landscape & Lighting District No.1 Maintenance Areas 2 to provide landscape maintenance services in Maintenance Area 2 for a two-year period beginning May, 2023 and extending in two year increments by mutual consent for a total of 10 years and authorizes the City Manager to execute the Agreement, subject to any minor, technical or nonsubstantive changes as approved by the City Manager and City Attorney.

Section 3. The City Council finds the action, and the approval of the described contract herein, is exempt from review under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15031.

APPROVED this 6th day of June 2023, by the following vote:

AYES:

NOES:

Attachment 1
ABSENT:

ABSTAIN:

Steven W. Martin, Mayor
ATTEST:

Melissa Boyer, City Clerk

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Attachment 2

Council Agenda Report
From: Dwayne Brown, Maintenance Services Superintendent Subject: Public Hearing for the Annual Levy of Landscape & Lighting Maintenance District No. 1 and Drainage Maintenance District 2008-1 for Fiscal Year 2023/24.

CEQA Determination: The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061, subd. (b)(2)-(3), 15378.

Date: June 6, 2023
Facts

1. The Paso Robles Landscape & Lighting Maintenance District No.1 (LLD) was formed in 1989 for the ongoing maintenance of streetlights, hardscapes, detention basins, parkways, median islands, open space, slopes, and other related appurtenant facilities.

2. The City began assessing parcels within the District in 1993.

3. Over 4,100 lots are organized into 19 Zones and 145 designated Sub Areas in the LLD.

4. In FY 2007-08, Drainage Maintenance District No. 2008-1 (DMD) was formed for the maintenance of drainage improvements associated with the Ashwood Place (PR03-0338) Subdivision. The DMD requires the same annual levy process as the LLD.

5. At the meeting of May 2, 2023, the City Council adopted Resolutions declaring the City’s intention to levy Landscape and Lighting Maintenance District and Drainage Maintenance District assessments for Fiscal Year 2023/24 and setting a public hearing for June 6, 2023.

6. Engineer’s Reports for the Landscape and Lighting and Drainage Districts (outlining the proposed improvements and assessments for Fiscal Year 2023/24) have been previously prepared and presented to the City Council and have been made available for public inspection – one copy in the Library, one copy at the City Clerk’s office and an electronic copy on the City of Paso Robles website at:
https://www.prcity.com/225/Landscape-Lighting.

7. At the public hearing on June 6, the City Council will provide the public with the opportunity to provide oral or written comments, testimony or protest regarding the Districts and proposed assessments.

8. After consideration of testimony given at the Public Hearing, the City Council may direct amendments to the Engineer’s Reports and/or proposed assessments as deemed appropriate and may then adopt the resolutions necessary to levy the assessments for Fiscal Year 2023/24. The assessments will be forwarded to San Luis Obispo County by the end of June so that they may be included in the property tax roll.

Options

1. Take no action;

2. Approve the following:
a. Resolution No. 23-XXXA approving the Landscape and Lighting District Engineer’s Report; and b. Resolution No. 23-XXXB approving the Drainage Maintenance District Engineer’s Report; and c. Resolution No. 23-XXXC ordering the Landscape and Lighting District Levy and Collection of Assessments; and
d. Resolution No. 23-XXXD ordering the Drainage Maintenance District Levy and Collection of Assessments

3. Amend, modify, or reject the above option(s), and direct staff accordingly.

Analysis and Conclusions
Landscape & Lighting Maintenance District No.1:

The LLD provides a funding mechanism to deliver to the public the benefit of street lighting, landscaping, drainage, and related facilities associated with various developments in the City. Economy of scale is achieved by combining the efforts for all maintenance services within separate geographic locations as individual Sub Areas or groups of Sub Areas known as Zones. Landscape maintenance contractors contract directly with the City.

LLD funding is determined annually. Each Sub Area's costs are determined based on the landscape, lighting, and architectural amenities associated with a tract, and the costs associated with the maintenance of those improvements. Costs are apportioned to the parcels within each Sub Area in an equity-based formula. Each Sub Area is essentially assessed for only those maintenance services and activities funded by property owners within that particular Sub Area.

Of the 4,040 assessable parcels, 3,093 (76%) will be assessed an annual increase of $50 or less. Of those, 1,155 (29%) will be assessed an annual increase of $10 or less. A total of 695 parcels (17%) will be assessed an increase of between $51 and $100 annually. Lastly, 252 parcels (6%) will be assessed an increase greater than $100.

In all cases where an increase is proposed, monies will be applied to the operation and maintenance of applicable neighborhood improvements, most significantly increased water and landscape maintenance contractor costs.

The flexibility to maintain Landscape & Lighting Districts was changed by Proposition 218. Initially, Proposition 218 limited the annual assessments to the maximum historical Sub Area levy amounts with limited options to increase assessments. For Sub Areas in existence prior to Proposition 218, most had maximum amounts that were quickly eclipsed due to cost inflation. And, although Proposition 218 authorizes increasing an existing assessment if recommended by the District Engineer, such an increase may only be imposed following a majority protest ballot proceeding. The assessment may not be increased beyond levels originally approved if there is a majority protest. A majority protest exists if, at the conclusion of the public hearing, the property owner ballots submitted and not withdrawn opposing the assessment exceed the ballots submitted in favor of the assessment.

For those Sub Areas where a new or increased assessment has been proposed, but not approved by the property owners (as occurred in FY 2003/04, FY 2006/07, and FY 2022/23 for some Sub Areas), a reduction in service was instituted beginning September 1, 2006 and this fiscal year 2023/24 to make the level of service commensurate with the assessment revenues available.

For Fiscal Year 2023/24, the following Sub Areas will have a reduced level of service due to being underfunded after the failure of the balloting procedures for an increase in assessment in FY 2022/23:
 Zone 1 Sub Area 4, Zone 1 Sub Area 6, Zone 7C Sub Area 63, Zone 11 Sub Area 76B, Sub Area 64 and Sub Area 88
Drainage Maintenance District No. 2008-1:

The DMD provides the necessary annual funding to service and maintain drainage improvements associated with the Ashwood Place (PR03-0338) Subdivision. It has been determined that the improvements are required and necessary for the orderly development of the lots and parcels of land within the Subdivision and that the improvements and services will enhance and protect those properties as well as ensure the ecological and environmental integrity of the drainage improvements (creek area).

No balloting of either the LLD or DMD is proposed for Fiscal Year 2023/2024. Balloting is necessary only when assessment limits do not meet maintenance funding requirements and the City is proposing to increase the maximum allowable levy.

Fiscal Impact
There is no fiscal impact to the City as a result of approving the recommended resolutions. The actual cost of maintaining the Landscape & Lighting District (LLD) and Drainage Maintenance District (DMD), including the cost associated with the preparation of the Levy Reports and filing with San Luis Obispo County, are funded through annual assessments.

CEQA Determination
The City finds that this action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061, subd. (b)(2)-(3), 15378, as it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, and because the action is an organizational or administrative activity of the City that will not result in direct or indirect physical changes in the environment.

Recommendation

1. Approve Resolution 23-XXX (A) Amending and/or Approving the Engineer’s Annual Levy Report for the El Paso de Robles Landscape and Lighting Maintenance District No. 1 for Fiscal Year 2023/24.

2. Approve Resolution 23-XXX (B) Amending and/or Approving the Engineer’s Annual Levy Report for the El Paso de Robles Drainage Maintenance District No. 2008-1 for Fiscal Year 2023/24.

3. Approve Resolution 23-XXX (C) Ordering the Levy and Collection of Assessments within the El Paso de Robles Landscape and Lighting Maintenance District No. 1 for Fiscal Year 2023/24.

4. Approve Resolution 23-XXX (D) Ordering the Levy and Collection of Assessments within the El Paso de Robles Drainage Maintenance District No. 2008-1for Fiscal Year 2023/24.

Attachments

1. Resolutions 23-XXX(A) – 23-XXX (D)

2. Landscape & Lighting Maintenance District No.1 2023/24 Engineer’s Annual Levy Report

3. Landscape & Lighting Maintenance District No.1 2023/24 Assessment Roll

4. Drainage Maintenance District 2008-1 2023/24 Engineer’s Report

5. Drainage Maintenance District 2008-1 2023/24 Assessment Roll

Attachment 1
Resolution 23-XXX(A)
RESOLUTION 23-XXX (A)

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES AMENDING AND/OR APPROVING THE ENGINEER’S ANNUAL LEVY REPORT FOR FISCAL YEAR 2023/24
WHEREAS, the City Council has by previous Resolutions ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as:

El Paso de Robles Landscape and Lighting Maintenance District No. 1 (hereafter referred to as the “District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”); and,
WHEREAS, there has been presented to this City Council the Report as required by Chapter 3, Section 22623 of said Act and as previously directed by Resolution; and WHEREAS, the City Council has examined and reviewed the Report as presented and is satisfied with each and all of the items and documents as set forth therein or as amended herein by direction of the City Council, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance, and services to be performed as set forth in said Report including any changes for the Balloted Zones/Sub Areas, and such assessments as described are in compliance with the provisions of the Act and the California Constitution Article XIIID.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

Section 2. The Report as presented (or amended) consists of the following:
a. A description of the improvements
b. The annual budgets (costs and expenses of services, operation, and maintenance) c. The method of apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment.
d. The District Roll containing the proposed assessment for each parcel within the District for Fiscal Year 2023/24
e. The proposed assessment amounts for each of the existing District Zones and Sub Areas
Section 3. That the Report as presented is hereby approved and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open for public inspection.

Section 4. That the City Clerk shall certify the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of and final approval of the Report.

Section 5. The City Council finds the action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061, subd. (b)(2)-(3) and 15378, because it can be seen with certainty that there is no possibility that the activity in question may have

a significant effect on the environment, and the action has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment.

APPROVED this 6th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Steven W. Martin, Mayor
ATTEST:

Melissa Boyer, City Clerk

Attachment 1
Resolution 23-XXX(B)
RESOLUTION 23-XXX (B)

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES AMENDING AND/OR APPROVING THE ENGINEER’S ANNUAL LEVY REPORT FOR THE EL PASO DE ROBLES DRAINAGE MAINTENANCE DISTRICT NO. 2008-1 FOR FISCAL YEAR 2023/24
WHEREAS, the City Council has by previous Resolutions ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as:

El Paso De Robles Drainage Maintenance District No. 2008-1 (hereafter referred to as the “District”) pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter

6.4 of the California Government Code, beginning with Section 54703 (hereafter referred to as the “Act”); and WHEREAS, there has been presented to this City Council the Report as required by said Act and as previously directed by Resolution; and
WHEREAS, the City Council has examined and reviewed the Report as presented and is satisfied with each and all of the items and documents as set forth therein or as amended herein by direction of the City Council, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance, and services to be performed as set forth in said Report, and such assessments as described are in compliance with the provisions of the Act and the California Constitution Article XIIID.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

Section 2. The Report as presented (or amended) consists of the following; a. A description of the improvements
b. The annual budget (costs and expenses of services, operation, and maintenance) c. The method of apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment
d. The District Roll containing the proposed assessment for each parcel within the District for Fiscal Year 2023/24
e. The proposed assessment amounts for each of the Assessor Parcel Numbers to be assessed with the District
Section 3. That the Report as presented (or amended) is hereby approved and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open for public inspection.

Section 4. That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of and final approval of the Report.

Section 5. The City Council finds the action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061 subd. (b)(2)-(3) and

Attachment 1
Resolution 23-XXX(B)
15378, because it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, and the action has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment.

APPROVED this 6th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Steven W. Martin, Mayor
ATTEST:

Melissa Boyer, City Clerk

Attachment 1
Resolution 23-XXX(C)
RESOLUTION 23-XXX (C)

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES

ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE EL PASO DE ROBLES LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023/24
WHEREAS, the City Council has by previous Resolutions initiated proceedings, declared its intention to levy assessments against parcels of land within the El Paso de Robles Landscape and Lighting Maintenance District No. 1 (hereafter referred to as “District”) for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024 pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the "Act") to pay the costs and expenses of operating, maintaining, and servicing landscaping, lighting, and appurtenant facilities located within the District; and WHEREAS, the Engineer selected by the Council has prepared and filed with the City Clerk, and the City Clerk has presented to the Council, the Engineer’s Report (hereafter referred to as the “Report”) in connection with the proposed levy and collection of assessments upon eligible parcels of land within the District, and the Council did by previous Resolution approve such Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2023, and ending June 30, 2024 to pay the costs and expenses of operating, maintaining, and servicing landscaping, lighting, and appurtenant facilities located within public places in the City as described in the Report; and WHEREAS, the City Council has noticed and held a Public Hearing regarding the District, the proposed improvements and assessments for the Fiscal Year commencing July 1, 2023, and ending June 30, 2024, as described in the Report in accordance with the provisions of the Act and applicable provisions of Article XIIID of the California State Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true, correct, and incorporated herein by reference.

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

Section 3. Based upon its review (and amendments, as applicable) of the Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
a. The land within the District will receive special benefit by the operation, maintenance, and servicing of improvements located in public places within the boundaries of the District; and
b. The District includes all of the lands so benefited; and, c. The net amount to be assessed upon the lands within the District for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to

the special benefits to be received by each parcel from the improvements and services and such assessments do not exceed the maximum assessments established in accordance with the provisions of Article XIIID of the California State Constitution Section 4. The Report and assessments as presented to the City Council and on file in the Office of the City Clerk are hereby confirmed as filed.

Section 5. The maintenance, operation, and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as follows: the maintenance and operation of and the furnishing of services and materials for street lighting facilities, detention basins, open space areas, landscaping, irrigation systems, public pedestrian paths, slope maintenance, entry monuments; landscaping includes trees, shrubs, grass, and other ornamental vegetation and appurtenant facilities including, but not limited to, irrigation systems and drainage devices within the District. The Report describes any new improvements or substantial changes in existing improvements.

Section 6. The assessments as confirmed shall be submitted to the County Auditor of the County of San Luis Obispo and the County Auditor of the County of San Luis Obispo shall enter on the County Assessment Roll opposite each eligible parcel of land the amount of levy so apportioned by the formula and method outlined in the Report, and such levies shall be collected at the same time and in the same manner as the County taxes are collected pursuant to Chapter 4, Article 2, Section 22646 of the Act. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 7. The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund known as the "Improvement Fund, City of El Paso de Robles Landscape and Lighting Maintenance District No. 1," and such money shall be expended only for the maintenance, operation, and servicing of the landscaping, lighting, and appurtenant facilities as described in Section 4.

Section 8. The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024.

Section 9. The City Clerk or their designate is hereby authorized and directed to file the levy with the County Auditor upon adoption of this Resolution pursuant to Chapter 4, Article 1, Section 22641 of the Act.

Section 10. The City Council finds the action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061, subd. (b)(2)-(3) and 15378, because it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, and the action has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment.

APPROVED this 6th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Steven W. Martin, Mayor
ATTEST:

Melissa Boyer, City Clerk

Attachment 1
Resolution 23-XXX(D)
RESOLUTION 23-XXX (D)

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES

ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN THE EL PASO DE ROBLES DRAINAGE MAINTENANCE DISTRICT NO. 2008-1
FOR FISCAL YEAR 2023/24
WHEREAS, the City Council has by previous Resolutions initiated proceedings, declared its intention to levy assessments against parcels of land within the El Paso de Robles Drainage Maintenance District No. 2008-1 (hereafter referred to as “District”) for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024 pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4 of the California Government Code, beginning with Section 54703 (hereafter referred to as the “Act”) to pay the costs and expenses of operating, maintaining, and servicing Drainage and appurtenant facilities located within the District; and WHEREAS, the Engineer selected by the Council has prepared and filed with the City Clerk, and the City Clerk has presented to the Council, the Engineer’s Report (hereafter referred to as the “Report”) in connection with the proposed levy and collection of assessments upon eligible parcels of land within the District, and the Council did by previous Resolution approve such Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024 to pay the costs and expenses of operating, maintaining, and servicing Drainage, and appurtenant facilities located within public places in the City as described in the Report; and
WHEREAS, the City Council has noticed and held a Public Hearing regarding the District, the proposed improvements and assessments for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024 as described in the Report in accordance with the provisions of the Act and applicable provisions of Article XIIID of the California State Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL PASO DE ROBLES DOES HEREBY RESOLVE AS FOLLOWS:

Section 1. All of the above recitals are true and correct and incorporated herein by reference.

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

Section 3. Based upon its review (and amendments, as applicable) of the Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
a. The land within the District will receive special benefit by the operation, maintenance, and servicing of improvements located in public places within the boundaries of the District
b. The District includes all of the lands so benefited
c. The net amount to be assessed upon the lands within the District for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion

to the special benefits to be received by each parcel from the improvements and services and such assessments do not exceed the maximum assessments previously established in accordance with the provisions of Article XIIID of the California State Constitution Section 4. The Report and assessments as presented to the City Council and on file in the Office of the City Clerk are hereby confirmed as filed.

Section 5. The maintenance, operation, and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as follows: the maintenance and operation of and the furnishing of services and materials for Drainage facilities, and appurtenant facilities within the District. The Report describes any new improvements or substantial changes in existing improvements.

Section 6. The assessments as confirmed shall be submitted to the County Auditor of the County of San Luis Obispo and the County Auditor of the County of San Luis Obispo shall enter on the County Assessment Roll opposite each eligible parcel of land the amount of levy so apportioned by the formula and method outlined in the Report, and such levies shall be collected at the same time and in the same manner as the County taxes are collected pursuant to Chapter 6.4, Article 4, Section 54718 of the Act. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 7. The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for City of El Paso de Robles Drainage Maintenance District No. 2008- 1, and such money shall be expended only for the maintenance, operation, and servicing of Drainage, and appurtenant facilities as described in Section 4.

Section 8. The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2023 and ending June 30, 2024.

Section 9. The City Clerk or their designate is hereby authorized and directed to file the levy with the County Auditor upon adoption of this Resolution pursuant to Chapter 6.4, Article 4, Section 54718 of the Act.

Section 10. The City Council finds the action is not a project under the California Environmental Quality Act pursuant to State Guidelines Section State CEQA Guidelines, §§ 15061 subd. (b)(2)-(3) and 15378, because it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, and the action has no potential to result in either a direct, or reasonably foreseeable indirect, physical change in the environment.

APPROVED this 6th day of June, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Steven W. Martin, Mayor
ATTEST:

Melissa Boyer, City Clerk

CITY OF PASO ROBLES

EL PASO DE ROBLES

LANDSCAPE AND LIGHTING MAINTENANCE
DISTRICT NO. 1
2023/2024 ENGINEER’S

ANNUAL LEVY REPORT
Intent Meeting: May 2, 2023
Public Hearing: June 6, 2023
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500|800.755.6864
F 951.587.3510|888.326.6864
Property Tax Information Line
T. 866.807.6864
www.willdan.com
Attachment 2

AFFIDAVIT FOR THE ENGINEER'S ANNUAL REPORT

EL PASO DE ROBLES
LANDSCAPE AND LIGHTING MAINTENANCE DISTRICT NO. 1
This Report describes the proposed improvements, budgets, zones of benefit (zones and sub areas) and assessments to be levied on lots, parcels and subdivisions of land within the El Paso de Paso Robles Landscape and Lighting District No. 1 for fiscal year 2023/2024, as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Luis Obispo County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2023.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Paso Robles
By: _______________________________
Stacee Reynolds
Principal Consultant, District Administration Services
By: _______________________________
Tyrone Peter
PE # C 81888
15th May
Attachment 2

TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. ASSESSMENT HISTORY AND CURRENT LEGISLATION 2
II. DESCRIPTION OF THE DISTRICT 6
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 6
B. DESCRIPTION OF THE DISTRICTS/SUB-AREAS 7
C. MODIFICATIONS (CHANGES) TO THE DISTRICT 7
D. DISTRICT ZONES AND SUB-AREAS 9
III. METHOD OF APPORTIONMENT 52
A. GENERAL 52
B. BENEFIT ANALYSIS 53
C. ASSESSMENT METHODOLOGY 54
D. ASSESSMENT RANGE FORMULA (INFLATIONARY ADJUSTMENT) 55 IV. DISTRICT BUDGETS FISCAL YEAR 2023/2024 56
V. DISTRICT BOUNDARY DIAGRAMS 85
ASSESSMENT ROLL- APPENDIX A 167
Attachment 2

2023/2024 L&L No. 1 Page 1
I. OVERVIEW
A. INTRODUCTION
The City Council of the City of El Paso de Robles (hereafter referred to as “City”), County of San Luis Obispo, State of California, previously formed and has levied and collected annual assessments for the district designated as:

El Paso de Robles
Landscape and Lighting Maintenance District No. 1
(hereafter referred to as “District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the “1972 Act”), and in compliance with the provisions of the California State Constitution Articles XIIIC and XIIID (hereafter referred to as the “Constitution” or “Proposition 218”). This Engineer’s Report (hereafter referred to as “Report”) has been prepared pursuant to a resolution of the City Council in accordance with Chapter 3, Section 22622 of the 1972 Act, in connection with the improvements to be provided and the annual levy of assessments related thereto for fiscal year 2023/2024.

Each fiscal year, utilizing the historical and estimated costs to maintain the improvements that provide special benefit to properties within the District, the City establishes the District’s budgets and assessments (within the limits of the approved maximum assessments). The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District includes the estimated expenditures, deficits, surpluses, revenues, and reserve fund balances determined to be of special benefit to properties within the District. Each parcel is assessed proportionately for only those improvements and expenses for which the parcel receives special benefit and accordingly, the City Council proposes to levy the annual assessments on the County tax rolls as described herein to fund the annual cost and expenses associated with the servicing and maintenance of the landscaping and lighting improvements for fiscal year 2023/2024, associated with and resulting from the development of properties within the District.

This Report has been prepared in accordance with Chapter 1, Article 4 (commencing with Section 22565) of the 1972 Act and describes the District and changes to the District including: territories annexed; modifications to the improvements or organization; and the proposed budgets and assessments applicable for fiscal year 2023/2024. The maintenance, operation and servicing of the improvements associated with specific areas of the District that provide a special benefit to the properties within those areas are grouped into benefit zones that have historically been identified in this District as Sub-Areas. These Sub-Areas identify the properties within a particular commercial development or residential subdivision that benefit from improvements that were installed in connection with the development of those properties or directly benefit those properties. While many Attachment 2

2023/2024 L&L No. 1 Page 2
of the improvements maintained by the District provide special benefits to only the properties within a particular Sub-Area, some improvements installed as part of developing properties within one Sub-Area also provide a direct and special benefit to properties within nearby or adjacent Sub-Areas. In these cases, several SubAreas have been grouped into Zones based on these shared improvements and the cost of maintaining those shared improvements, are proportionately allocated to the properties within each of the individual benefiting Sub-Areas. However, not all Zones established within this District have improvements that are shared by each of the Sub-Areas within that Zone. Some of the District Zones represent geographical regions of the District, where the Sub-Areas may have similar improvements, but each Sub-Area is budgeted and assessed for only the improvements or that portion of an improvement that were installed and/or resulted from the development of the properties within that particular Sub-Area.

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

B. ASSESSMENT HISTORY AND CURRENT LEGISLATION
In November 1996, California voters approved Proposition 218 that established specific requirements for the ongoing imposition of taxes, assessments and fees.

The provisions of the Proposition are now contained in the California Constitutional Articles XIIIC and XIIID. All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and in compliance with these provisions of the Constitution.

Pursuant to the Article XIIID Section 5 of the Constitution, certain existing assessments were exempt from the substantive and procedural requirements of the Article XIIID Section 4, and property owner balloting is not required until such time that a new or increased assessment is proposed. Specifically, the City determined that the annual assessments originally established for the Sub-Areas 1, 2A, 3-16, 18-23, 25, 27, and 30 (pre-proposition 218 Sub-Areas) were imposed in accordance with a consent and waiver as part of the original development approval for the properties within these areas. As such, pursuant to Article XIIID Section 5b, all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessments (the maximum assessment rates adopted prior to the passage of Proposition 218) for these Sub-Areas are exempt from the procedural requirements Article XIIID Section 4. However, any new or increased assessment for these Sub-Areas shall comply with both the substantive and procedural requirements of Article XIIID Section 4 before such assessments are imposed. The maximum assessment rates that previously existed for SubAreas 1, 2A, 3-16, 18-23, 25, 27, and 30 and adopted in fiscal year 1997/1998 (first fiscal year after Proposition 218) did not include the assessment range formula (inflationary adjustment) for their maximum assessment rates.

Attachment 2

2023/2024 L&L No. 1 Page 3
All subsequent properties and Sub-Areas that have been annexed to the District since November 1996 have been annexed in compliance with the City Attorney's interpretation of the substantive and procedural requirements of the Constitution, Article XIIID. The maximum assessment presented to the property owners of record and adopted as part of these subsequent annexation procedures have included the District’s assessment range formula (inflationary adjustment) for most, but not all of the Sub-Areas. (Sub-Areas 2B, 28, 29, 31-35, 40 and 43 were annexed to the District without the assessment range formula.)
The following table provides a listing of the Sub-Areas annexed to the District since the passage of Proposition 218 in November 1996:

SUB AREA ANNEXATIONS SINCE PROPOSITION 218
SUB

AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION 2B TR 1632-5 2C TR 1632 6-7 2D TR 1632-8 2E TR 1632-9
2F TR 1632-10 28 TR 1718 29 PR 95-013 31 PR 94-128
32 TR 2223-1 33 PR 97-167 34 PR 95-009 35 CUP 95-018
36A TR 1895-1 36B TR 1895-2 36C TR 2376 36D TR 2376
36E TR 2457-2 36F TR 2457-1 36G TR 2457-3 37 TR 2269
38 PR 98-008 39 PR 98-009 40 PR 93-087 41 PR 97-138
42A TR 2214-1 42B TR 2214-2 42C TR 2214-3 42D TR 2214-4 43 TR 1951 44 TR 2186 45A TR 1771-1 45B 1771-3
45C TR 1771-4 45D TR 1771-5 45E TR 1771-6 46 PR 98-038
47 TR 2137-1 48 TR 2284 49 TR 2276 50 TR 2311
51 TR 2259 52A TR 2281-1 52B TR 2281-2 52C TR 2281-3
52D TR 2281-4 52E TR 2281-5 53 PR 91-045 54 TR 1983
55 TR 1463-2 56 TR 2137-2 57 TR 2223-2 58 TR 2137-3
59 TR 2352 60 TR 2071 61 TR 2005 62 PR 01-007
63 TR 2351 64 PR 01-186 66 PD 00-029 67 TR 2373
68 PD 01-003 69A TR 2369-1 69B TR 2369-2 69C TR 2369-3
69D TR 2369-4 70A TR 2254-1 70B TR 2254-2 70C TR 2254-3 71 PR 01-263 72A TR 2350-1 72B TR 2350-2 72C TR 2350-3
72D TR 2350-1 73 PD 02-001 74 TR 2411 75 TR 2296
76A TR 2431 76B TR 2430 77 TR 2404 78 PR 01-141
79 PR 01-266 81 TR 2472 82 TR 2477 83 PR 97-226
84 PR 97-227 85 PD 02-018 86 PD 898-016 87 PR 01-102
88 TR 2422 89 TR 2391 91 TR 2571 92 PD 02-017
93 PR 04-053 94 PD 02-003 95 PD 95-009 96 PD 02-008
97 PR 00-076 98 TR 2593 99 TR 2521 100 PR 03-222
101 TR 2611-1 102 TR 2676 103 TR 2594 106 TR 2529
110 TR 2775 112 TR 2609 114 PR 06-0035 115 TR 2620
116 TR 2782 117
TR 2772-1,
2772-2, PR 07-0294 118 TR 3016 119 TR 3098
In fiscal year 2003/2004 the City conducted a property owner protest ballot proceeding for a proposed assessment increase in several of the Sub-Areas within the District. Of those Sub-Areas balloted, majority protest did not exist in Sub-Area Attachment 2

2023/2024 L&L No. 1 Page 4
3 and Sub-Area 22. Based on the results of this protest ballot proceeding, the City Council adopted new maximum assessment rates and the application of the assessment range formula for these two Sub-Areas as approved by the property owners of record.

To ensure that the District assessments accurately reflected the special benefit to each property, a full review of the District improvements, the cost of providing each of those improvements and an analysis of the parcels that benefit from each of the various improvements was conducted in fiscal year 2006/2007. As a result of this review and benefit analysis, the District structure (organization) was modified, by grouping several individual Sub-Areas into geographical areas. These geographical areas are referred to as Zones. Within these Zones the original Sub-Area designations were retained in most cases to appropriately identify properties and allocate the cost of specific improvements or services that benefit properties within each of those Sub-Areas (some improvements are shared by more than one SubArea, while others are Sub-Area specific). In some cases, existing Sub-Areas were further divided and given new Sub-Area designations in order to distinguish variances in special benefits received from different improvements. This reorganization created a more defined District structure and nexus between the various District improvements and the properties that receive special benefit from those improvements. In conjunction with this reorganization, the City conducted another property owner protest ballot proceeding for various new or increased assessments, balloting all affected properties within each respective Sub-Area or Zone as applicable. While a significant portion of the Sub-Areas and Zones balloted in fiscal year 2006/2007 did not approve the proposed new or increased assessments, majority protest did not exist for the following Zones and Sub-Areas:

Zone 03 — Sub-Areas 20, 30, and 25;
Zone 06 — Sub-Area 42 (A-D);
Zone 07 — Sub-Areas 45 (A-E), 21, and 63;
Zone 09 — Sub-Areas 52 (A-E);
Zone 13A — Sub-Areas 7;
Zone 13B — Sub-Areas 22;
Zone 13C — Sub-Areas 46;
Zone 06 – Sub-Area 28; and,
Zone 14 – Sub-Area 33
At the conclusion of the annual public hearing for the District in fiscal year 2006/2007, the City Council approved and adopted the new maximum assessments for the Sub-Areas listed above, that included the District’s previously established Assessment Range Formula. For those Sub-Areas that did not approve Attachment 2

2023/2024 L&L No. 1 Page 5
the proposed new or increased assessments, the previously approved maximum assessments were adopted and the corresponding budgets and assessments for fiscal year 2006/2007 were adjusted to reflect those assessments. However, the reorganization of the District’s structure that established the thirteen (13) new Zones was implemented.

In fiscal year 2008/2009 the City conducted a property owner protest ballot proceeding for a proposed assessment increase in Sub-Areas 2A-1 and 112 and the application of the assessment range formula for Sub-Area 2A-1. Based on the results of the protest ballot, the City Council approved and adopted the new maximum assessments for both Sub-Areas, as well as the Assessment Range Formula for Sub-Area 2A-1.

In fiscal year 2010/2011 Sub-Area 118 was annexed into the District. The property owners of record within this new Sub-Area were balloted for their proposed maximum assessments and annexed to the District under separate proceedings.

The following table reflects the Zones/Sub-Areas that were balloted for proposed increases to the maximum assessment rates for fiscal year 2016/2017, along with the results:

Zone Sub
Area Results Zone Sub Area Results Zone Sub Area Results 1 1 Failed 2 15 Failed 10A 13 Passed
1 4 Failed 3 20 Failed 12 3 Failed
1 6 Failed 3 25 Failed 13B 22 Passed
1 18 Passed 3 30 Passed 13C 46 Failed
1 19 Failed 4 5 Passed 15 66 Passed
2 2A-2 Failed 4 16 Passed 44 Failed
2 2A-3 Failed 4 27 Passed
Note: The Zones that passed cannot be inflated by more than 3% each year.

In fiscal year 2020/2021 Sub-Area 119 was annexed into the District. The property owners of record within this new Sub-Area were balloted for their proposed maximum assessments and annexed to the District under separate proceedings.

The following table reflects the Zones/Sub-Areas that were balloted for proposed increases to the maximum assessment rates for fiscal year 2022/2023, along with the results.

Zone Sub
Area Results Zone Sub Area Results
1 1 Pass 11 76B Failed
1 4 Failed 14 11 Failed
1 6 Failed 64 Failed
1 18 Pass 88 Failed
7C 63 Failed
Attachment 2

2023/2024 L&L No. 1 Page 6
II. DESCRIPTION OF THE DISTRICT
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section. Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

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

Attachment 2

2023/2024 L&L No. 1 Page 7
B. DESCRIPTION OF THE DISTRICTS/SUB-AREAS
In general, the District provides for the continued maintenance, servicing, and operation of various landscaping and lighting improvements and appurtenant facilities located within the public rights-of-way and dedicated easements associated with specific developments and/or tracts within the City through the levy of annual assessments. As properties within the City are approved for development (new commercial developments or residential tracts) they have historically been annexed to the District as a new Sub-Area with a maximum assessment established and approved by the property owners to support the estimated annual cost to provide the improvements associated with that Sub-Area. Each property is assessed proportionately for only the improvements and associated expenses determined to be of special benefit to that property and these improvements are generally identified as public street lighting and landscape improvements and all incidental expenses related thereto including, but not limited to administrative expenses, labor, materials, equipment and services associated with the maintenance of street lighting, trees, turf, shrubs and other planting materials, irrigation systems, drainage systems, detention basins, open space areas, public pedestrian paths, and entry monuments.

This District was formed to fund the ongoing maintenance and operation of landscaping and lighting improvements associated with new developments in the City, and the City has continued to annex various commercial and residential developments to the District as Sub-Areas to support the improvements associated with those developments pursuant to the provisions of the 1972 Act and the California Constitution, Article XIIID. For fiscal year 2023/2024, the District is comprised of 19 Zones with one hundred and forty-five (145) designated Sub-Areas (35 Stand Alone areas are represented in this count), of which it is proposed that one hundred and thirty-two (132) will be assessed in fiscal year 2023/2024. The designated Sub-Areas are identified as Sub-Areas 1 through 119.

The areas identified below are not currently assessed:

Sub-Areas 17, 24, 26, and 65, were originally established for specific planned developments, the development and annexation/formation were not completed for these designated sub-areas;
Sub-Areas 60, 82, 85, 87, 104, 105, 107, 108, 109, 111, and 113 have been reserved for planned future developments in various stages and have not been annexed to the District at this time.

Sub-Area 119 is still currently in development and the City will collect for reserves in fiscal year 2023/2024.

C. MODIFICATIONS (CHANGES) TO THE DISTRICT
Modifications to the District structure, if any, could include but are not limited to changes or expansion of the existing improvements or services provided; addition Attachment 2

2023/2024 L&L No. 1 Page 8
of new services; addition of new Sub-Areas; restructuring of the current Sub-Areas; annexation of parcels into the District; or revisions to the method of apportionment.

Modifications to the District Structure
The developments for this Sub-Area 80, originally established in fiscal year 2004/2005, were subsequently re-designated as Sub-Areas 36C, 36D, 36E and 36F.

The District restructuring was conducted in fiscal year 2015/2016, and established a modified District structure for fiscal year 2016/2017 which grouped Sub Areas with shared or like improvements under the same Zone, this modification to the District structure required the creation of two new Zone identifiers, Zone 14 and 15 that were created to cover Sub Areas with shared or like improvements that were not similar to the other Sub-Areas in other Zones. Initial modification that added a Zone structure to the District was completed in fiscal year 2006/2007. • Previously identified as Zone 08 Sub Area 29, now Zone 06 Sub Area 29 • Previously identified as Zone 08 Sub Area 31, now Zone 06 Sub Area 31 • Previously identified as part of Zone 10 A Sub Area 40, now Zone 14 Sub Area 40 • Previously Sub Area 8, 11, 33, 41, 43 & 50 (standalones). Now these sub-areas fall under Zone 14.
• Previously Sub Area 66 (standalone), now Zone 15 Sub Area 66 • Previously Sub Area 10, 14, 23, 34, 35 (standalones), now sub areas in Zone 15 .
• Previously Sub Area 62, 71, 92, 94, 95, 97 & 118 (standalones), now sub areas in Zone 15.
• Previously Sub Area 28, 53, 61, 77, 78, 79, 83, 84, 99, & 100 (standalones), now sub areas in Zone 6 lighting only.
• Previously Sub Area 12 (standalones), now sub area in Zone 6 lighting only A general description of the improvements, Zones and Sub-Areas is provided in the following sections. Maps showing the boundaries of each of the District Sub-Areas and related District improvements are on file in the office of Public Works and are part of this Report in Section V District Boundary Diagrams, page 87.

Sub-Area 117 which includes parcels within Tract 2772-1, Tract 2772-2 and Parcel Map PR 07-0294 (Airport Road Business Park) was initially annexed as SA 116 in FY 2009/2010. However, the “116” designation was already used to annex Tract 2782 in fiscal year 2008/2009. Therefore, Airport Business Park, Tract 2772-1, 2772-2 and Parcel Map PR 07-0294 was re-designated as SA 117.

In fiscal year 2020/2021, Sub-Area 119 was annexed into the district. This Annexation Territory incorporates the parcel of land within and/or in proximity to the residential development and improvement areas associated with Tract Map No. 3098. The area will develop into nine (9) Single-Family residential homes.

Attachment 2

2023/2024 L&L No. 1 Page 9
D. DISTRICT ZONES AND SUB-AREAS
In addition to the various Sub-Area designations for the District, there are currently nineteen (19) designated Zones (geographical areas) of the District that comprise one or more of the District’s Sub-Areas. While these Zones were established based on similarities in the type and/or location of the improvements that provide special benefits to properties within each of the Sub-Areas (similar improvements and/or services), or they proportionately share in the special benefits provided by one or more of the specific improvement provided within that Zone (shared improvements); some Zone designations currently identify groups of Sub-Areas within the District based solely on their geographical proximity to one another and the budgets and assessments for each Sub-Area are established independent of the other SubAreas within the Zone.

Zones/Sub Areas
The following pages provide a general description of improvements (both shared and sub-area specific improvements) for each Zone/Sub-Areas that have been established within the District.

Shared Improvements: Those improvements identified as “Shared Improvements” include improvements that are proportionately shared by all parcels within a Zone.

Generally, for most Zones, improvements such as local street lighting and perimeter landscaping are typically associated with each Sub-Area in a Zone, and the cost to provide these improvements are proportionately assessed to all parcels within the Zone. However, not all District Zones have improvements that are identified as “Shared Improvements”. Some Zones include Sub-Areas that are grouped together as they are in close proximity to one another and/or they have similar improvements to be maintained, but the actual cost of maintaining those improvements are budgeted as “Sub-Area Specific Improvements” only.

Sub-Area Specific Improvements: Those improvements classified as “Sub-Area Specific Improvements” are considered a special benefit to the parcels within a particular Sub-Area, and the budgeted cost of providing those improvements are proportionately allocated only to the parcels within that Sub Area.

Attachment 2

2023/2024 L&L No. 1 Page 10
Service Level Reductions
In fiscal year 2023/24 there will be reduction in service levels for the following Zone/Sub Areas:

Zone Sub Area
1 4
1 6
7C 63
11 76B
64 88
Note: This reduced level of service is due to the above sub areas being underfunded after the failure of balloting procedures for an increased assessment. Detailed information about the reduction can be found under the improvement section for each sub area.

Zone 01
Zone 01 is comprised of those residential subdivisions and properties generally located on the north side of Union Road and east of North River Road. All subareas within Zone 1 are identified below.

Sub-Area 1 — Tract 1581-1 and portion of 1581-2 (Riverglen) Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, Attachment 2

2023/2024 L&L No. 1 Page 11
• Non-irrigated open space area North of Sub-Area 69 and 91 and near SubAreas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Dr.

Sub-Area 4 — Tract 1619 (Golden Hills Development)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Dr.

Note: Reduction of annual maintenance service visits from 10 times per year to 6 times per year.

Sub-Area 6 — Tract 1463-1 (Sunset Ridge)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
Attachment 2

2023/2024 L&L No. 1 Page 12
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Note: Reduction of annual maintenance service visits from 12 times per year to 6 times per year.

Sub-Area 18 — Tract 1581-2 (Riverglen)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91)
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Attachment 2

2023/2024 L&L No. 1 Page 13
Sub-Area 19 — Tract 1463-2 (Union)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area 47 — Tract 2137-1 (Riverglen)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
Attachment 2

2023/2024 L&L No. 1 Page 14
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) on Riverglen Drive (Via Camilla to Skyview Dr.).

Sub-Area 51 — Tract 2259 (Weyrich)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) on Kleck Road (Union Road up to Sub-Area 69; approximately 200 ft. North of Windsong Way).

Sub-Area 55 —Tract 1463-2 (Mariah)
Attachment 2

2023/2024 L&L No. 1 Page 15
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area 56 — Tract 2137-2 (Morris)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
Attachment 2

2023/2024 L&L No. 1 Page 16
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrub) within Sub-Area 56;
• Irrigated parkway/slope (Turf) within Sub-Area 56.

Sub-Area 58 — Tract 2137-3 (Weyrich)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91)
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) within Sub-Area 58.
• Irrigated green belt (Shrubs) Riverglen Dr. and Via Briza. • Irrigated green belt (Turf) Riverglen Dr. and Via Briza Sub-Areas 69A, 69B, 69C and 69D — Tracts 2369-1 through 2369-4 Attachment 2

2023/2024 L&L No. 1 Page 17
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) within Sub-Areas 69 (A-D). • Irrigated parkway/slope (Shrubs) within Sub-Areas 69D only.

Sub-Area 91 — Tract 2571
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; Attachment 2

2023/2024 L&L No. 1 Page 18
• Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive. •
Sub-Area 114 — PR 06-0035
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near SubAreas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area 115 — Tract 2620
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway and Slope (Shrubs) on Union Road (Area behind Sidewalk).

Attachment 2

2023/2024 L&L No. 1 Page 19
• Irrigated parkway and Slope (Shrubs) at North River Road (Union Road to 200' north);
• Irrigated entryway median island (Shrubs) on Riverglen Drive at Union Road;
• Irrigated parkway (Shrubs) on Riverglen Drive (Union Road to Via Camilla);
• Irrigated parkway (Shrubs) on Skyview Drive (Union Road up to Sub-Area 69);
• Irrigated Open Space Area west of Riverglen Drive and Union Road; • Non-irrigated open space area within Sub-Area 1;
• Non-irrigated open space area between Sub-Areas 1 and 58 and adjacent to Sub-Area 18;
• Non-irrigated open space area within Sub-Area 47 and adjacent to Sub Areas 58 and 56;
• Irrigated open space area on Via Rosa located between 4 and 47; and, • Non-irrigated open space area North of Sub-Area 69 and 91 and near Sub-Areas 47 and 56 (North of Montebello Oaks Dr. and south of Tarrabella Ct near Sub-Area 91);
• Irrigated green belt (Shrubs) on Union Road & Riverglen Drive.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) on Via Lantana and Via Magnolia Zone 02
Zone 02 is comprised of those residential subdivisions and properties generally located north of Meadowlark Road, east of Oriole Way and west of the City limits.

All sub-areas within Zone 2 are identified below.

Sub-Area 2A-1 — Tracts 1632-1 and 1632-2
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Attachment 2

2023/2024 L&L No. 1 Page 20
Sub-Area Specific Improvements
• Open space and/or basin near Cool Valley Road and Oriole Way. • Irrigated parkway (Shrubs) north of Cool Valley Road.

Sub-Area 2A-2 — Tract 1632-3
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; •
• Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area 2A-3 — Tract 1632-4
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area Specific Improvements
• Irrigated green belt (Turf) within Sub-Area 2A-3.

Attachment 2

2023/2024 L&L No. 1 Page 21
Sub-Area 2B — Tract 1632-5
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Attachment 2

2023/2024 L&L No. 1 Page 22
Sub-Area 2C-1 — Tract 1632-6
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrubs) on Sycamore Canyon Road.

Sub-Area 2C-2 — Tract 1632-7
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area 2D — Tract 1632-8
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
Attachment 2

2023/2024 L&L No. 1 Page 23
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area 2E — Tract 1632-9
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area Specific Improvements
• Non-irrigated parkways (Turf) within Tract 1632-9 (Sub-Area 2E).

Sub-Area 2F — Tract 1632-10
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
Attachment 2

2023/2024 L&L No. 1 Page 24
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area Specific Improvements
• Non-irrigated parkways (Turf) within Tract 1632-10 (Sub-Area 2F). • Open space and/or basin above Sycamore Canyon Road.

Sub-Area 15 — Tract 1832 (Erskine)
Shared Improvements
• Local street lighting improvements;
• Irrigated parkway (Shrubs) on north side of Meadowlark Road; • Irrigated parkway (Shrubs) on Oriole Way between Cool Valley Road and Meadowlark Road;
• Irrigated parkway (Shrubs) on Oriole Way between Laurelwood Drive and Larkfield Place;
• Irrigated median entryway (Shrubs) on Laurelwood Drive within Sub-Area 15 (Tract 1832);
• Irrigated parkway (Shrubs) on both sides of Airport Road; • Irrigated medians (Shrubs) on Airport Road;
• Irrigated parkway (Turf);
• Irrigated greenbelt (Shrubs) on Airport Road;
• Weed abatement.

Sub-Area Specific Improvements
• Open space and/or basin off of Fieldstone Cr.;
• Irrigated entryway Median (Turf) on Laurelwood Dr.;
• Irrigated parkway/slope (Turf) above Cool Valley Road; • Irrigated parkway/slope (Shrubs) between Larkfield Pl and Laurelwood Dr.

Zone 03
Zone 03 is comprised of those residential subdivisions and properties generally located south of Larkfield Place, west of Oriole Way, north of Meadowlark Road and east of Beechwood Drive. All sub-areas within Zone 3 are identified below.

Sub-Area 20 — PM 91-088 (Grantham), located south of Larkfield Place, west of Oriole Way, north of Ashwood Place, and east of Beechwood Drive.

Shared Improvements
• Local street lighting improvements;
• Non-irrigated drainage creek area/open space adjacent to and within the Sub-Areas.

Attachment 2

2023/2024 L&L No. 1 Page 25
Sub-Area 30 — PR 91-089 (Schnied), located directly south of Ashwood Place Shared Improvements
• Local street lighting improvements;
• Non-irrigated drainage creek area/open space adjacent to and within the Sub-Areas.

Sub-Area 25 — PR 94-016 (Johnson), located directly north of Ashwood Place.

Shared Improvements
• Local street lighting improvements;
• Non-irrigated drainage creek area/open space adjacent to and within the Sub-Areas.

Zone 04
Zone 04 is comprised of those residential subdivisions and properties generally located west of the Salinas River, east of South River Road, north of Charolais Road extension and south of Niblick Road. All sub-areas within Zone 4 are identified below.

Sub-Area 5 — Tracts 1508-1 and 1508-2 (Riverbank), located on the west side of South River Road, directly east of South River Road; Shared Improvements
• Local street lighting improvements within the Zone;
• Irrigated parkway (Shrubs) on west side of South River Road the length of the Zone;
• Irrigated Entry Islands (Shrubs) at Bridgegate Lane and Riverbank Lane; • Irrigated parkway (Shrubs) on west side of Riverbank Lane adjacent to the open space;
• Irrigated Slope/Trail/Bike and Pedestrian Path (Shrubs) behind lots 112- 120 (Summer Creek Lane);
• Non-irrigated Open Space Areas surrounding Larry More Park.

Sub-Area 16 — Tract 1508-3 (Phase III of the Riverbank subdivision), located on the north side of Charolais Road extension, east of Creeksand Lane and west of Riverbank Lane.

Shared Improvements
• Local street lighting improvements within the Zone;
• Irrigated parkway (Shrubs) on west side of South River Road the length of the Zone;
• Irrigated Entry Islands (Shrubs) at Bridgegate Lane and Riverbank Lane; Attachment 2

2023/2024 L&L No. 1 Page 26
• Irrigated parkway (Shrubs) on west side of Riverbank Lane adjacent to the open space;
• Irrigated Slope/Trail/Bike and Pedestrian Path (Shrubs) behind lots 112- 120 (Summer Creek Lane);
• Non-irrigated Open Space Areas surrounding Larry More Park.

Sub-Area 27 — Tract 1508-4 (Riverbank), located along the north side of Charolais Road extension, south of Bridgegate Lane and west of Riverbank Lane.

Shared Improvements
• Local street lighting improvements within the Zone;
• Irrigated parkway (Shrubs) on west side of South River Road the length of the Zone;
• Irrigated Entry Islands (Shrubs) at Bridgegate Lane and Riverbank Lane; • Irrigated parkway (Shrubs) on west side of Riverbank Lane adjacent to the open space;
• Irrigated Slope/Trail/Bike and Pedestrian Path (Shrubs) behind lots 112- 120 (Summer Creek Lane);
• Non-irrigated Open Space Areas surrounding Larry More Park.

Zone 05
Zone 05 is comprised of those residential subdivisions and properties generally located east of the Salinas River, north of State Highway 46 and west of Buena Vista Drive. All sub-areas within Zone 5 are identified below.

Sub-Area 36A — Tract 1895-1 (River Oaks - Stonebrook)
Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Dr.;
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Dr.;
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area Specific Improvements
• Irrigated parkways (Turf) within Tract 1895-1, Stonebrook Circle.

Attachment 2

2023/2024 L&L No. 1 Page 27
Sub-Area 36B — Tract 1895-2 (River Oaks - VY/VV Estates) Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista; • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Dr.;
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Dr.;
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area Specific Improvements
• Irrigated parkways (Turf) within Tract 1895-2, Vineyard Circle.

Sub-Area 36C — Tract 2376 (River Oaks – Wedgewood)
Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Dr.;
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Dr.;
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area Specific Improvements
• Irrigated parkways (Turf) within Tract 2376, Lenox Court, Wedgewood Drive, Waterford Court and Schoolhouse Cr.;
• Irrigated median (Shrubs) west of Wedgewood Drive.

Sub-Area 36D — Tract 2376 (River Oaks - Cottage/Classics) Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Dr.;
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Dr.;
Attachment 2

2023/2024 L&L No. 1 Page 28
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) on Wedgewood Dr.

Sub-Area 36E — Tract 2457-2 (River Oaks – Traditions)
Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista; • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Dr.;
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Drive;
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area Specific Improvements
• Irrigated parkways (Turf) on Clubhouse Drive.
• Irrigated parkways (Shrubs) on Clubhouse Drive.

Sub-Area 36F — Tract 2457-3 (River Oaks Community)
Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista; • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Drive;
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Drive;
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area 36G — Tract 2457-4(River Oaks Community)
Shared Improvements
• Local street lighting improvements;
• Irrigated greenbelt (Shrubs and Turf) River Oaks Dr. and Buena Vista • Irrigated parkways on west side of Buena Vista Drive; • Irrigated medians (Shrubs) on Buena Vista Drive;
Attachment 2

2023/2024 L&L No. 1 Page 29
• Irrigated parkways on both side of River Oaks Drive;
• Irrigated medians on River Oaks Drive;
• Irrigated parkways on Experimental Station Road;
• Pedestrian Paths throughout the Zone.

Sub-Area Specific Improvements
• Irrigated parkways (Turf) on Clubhouse Dr.

Zone 06
Zone 06 is comprised of residents who benefit from local streetlights improvements only. All sub-areas within Zone 6 are identified below.

Sub-Area 12 —Tract 2070 (Alder Creek Condos)
Located south of Niblick Road and bisected by Nicklaus Drive.

Sub-Area 28 — Tract 1718 (Rainbow Court)
Sub-Area 29 — PR 95-013
Sub-Area 31 — PR 94-128 (French)
Sub-Area 42 (A-D) Tracts 2214-1 through 2214-4 (Orradre) Located south of Rose Lane and encompassing Rainbow Court.

Sub-Area 53 — PR 91-045 (Larson)
Located south of Ashwood Place.

Sub-Area 61 — Tract 2005 (Dallons Drive)
Sub-Area 77 — Tract 2404
Located north of Nicklaus Drive.

Sub-Area 78— PR 01-141
Located west of Wade Drive.

Sub Area 70— PR 01-266
Located east of Golden Hill
Sub- Area 83 — PR 97-226
Sub-Area 84 — PR 97-227
Sub-Area 99 — Tract 2521
Sub-Area 100 — PR 03-222
Attachment 2

2023/2024 L&L No. 1 Page 30
Zone 07A
Zone 07A is comprised of those residential subdivisions and properties generally located south of Kenton Court, north of Charolais Road and east of South River Road. All sub-areas within Zone 7A are identified below.

Sub-Area 45 (A-E) — Tracts 1771-1 through 1771-6 (Burke-Ellsworth), located on the north side of Charolais Road and east of South River Road.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road and both sides of Holstein Drive;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road including returns and east of Holstein Drive
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road adjacent to Sub-Area 21;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road adjacent to Sub-Area 21;
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road and west of Creston Road adjacent to Sub-Area 63;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road and west of Creston Rd. adjacent to Sub-Area 63;
• Non-irrigated open space west of Rambouillet Road.

Sub-Area Specific Improvements
• Irrigated median (Shrubs) on Holstein Dr. and south of Brahma St. (45A,

B, & D)
• Irrigated parkway (Shrubs) within 45A-E
• Irrigated open space north of Oxen Ct. 45A only
• Irrigated green belt (Shrubs) 45E only
Zone 07B
Zone 07B is comprised of those residential subdivisions and properties generally located south of Kenton Court, north of Charolais Road and east of South River Road. All sub-area(s) within Zone 7B are identified below.

Sub-Area 21 — Tracts 1754-1 and 1754-2, located along the north side of Charolais Road, west of Creston Road.

Shared Improvements
• Local street lighting improvements;
Attachment 2

2023/2024 L&L No. 1 Page 31
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road and both sides of Holstein Drive;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road including returns and east of Holstein Drive;
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road adjacent to Sub-Area 21;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road adjacent to Sub-Area 21;
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road and west of Creston Road adjacent to Sub-Area 63;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road and west of Creston Road adjacent to Sub-Area 63;
• Non-irrigated open space west of Rambouillet Road.

Zone 07C
Zone 07C is comprised of those residential subdivisions and properties generally located south of Kenton Court, north of Charolais Road and east of South River Road. All sub-areas within Zone 7C are identified below.

Sub-Area 63 — Tract 2351, located along the north side of Charolais Road, west of Creston Road.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road and both sides of Holstein Drive;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road including returns and east of Holstein Dr.
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road adjacent to Sub-Area 21;
• Irrigated greenbelt (Shrubs) on north side of Charolais Road adjacent to Sub-Area 21;
• Irrigated parkway/slope (Shrubs) on north side of Charolais Road and west of Creston Road adjacent to Sub-Area 63;Irrigated greenbelt (Shrubs) on north side of Charolais Road and west of Creston Road adjacent to SubArea 63; • Non-irrigated open space west of Rambouillet Road.

Note: Reduction of annual maintenance service visits from 40 times per year to 20 times per year and removal of interior turf parkway along with replacement material to be mulch.

Sub-Area Specific Improvements
• Irrigated medians (Shrubs), entryway island (Creston Road) for Tract 2351.

Attachment 2

2023/2024 L&L No. 1 Page 32
Zone 09
Zone 09 is comprised of those residential subdivisions and properties generally located near Creston Road, east of Golden Hill Road. All sub-areas within Zone 9 are identified below.

Sub-Area 52 (A-E) — Tracts 2281-1 through 2281-5 (Shadow Canyon) Shared Improvements
• Local street lighting improvements;
• Irrigated green belt (Shrubs & Turf) on Grand Canyon Dr. and Golden Hill Road;
• Irrigated parkway/slope (Shrubs & Turf) within 52 A-E Zone 10A
Zone 10A is comprised of those residential subdivisions and properties generally located along Golden Hill Road and Rolling Hills Road, south of Union Road. All sub-areas within Zone 10A are identified below.

Sub-Area 13 — Tract 1886 (Summit Hills), located west of Golden Hill Road and south of Union Road.

Sub-Area Specific Improvements
• Local street lighting improvements;
• Irrigated Greenbelt (Shrubs) between Rolling Hills Rd. and Golden Hills Road;
• Irrigated Greenbelt (Shrubs) between Summit and Union; • Irrigated median entryway median islands (Shrubs) on Summit Drive (2 locations) within Sub-Area 13;
• Irrigated parkway/slopes (Shrubs) on Rolling Hills Rd and Golden Hills Road;
• Non-Irrigated open space and or basin west of Summit Dr.

Sub-Area 67 — Tract 2373, located southeast of Union Road and along the west side of Golden Hill Road.

Sub-Area Specific Improvements
• Local street lighting improvements;
• Irrigated parkway/slopes (Shrubs) within Sub-Area 67.

Zone 10B
Zone 10B is comprised of those residential subdivisions and properties generally located along Golden Hill Road and Rolling Hills Road, south of Union Road. All sub-areas within Zone 10B are identified below.

Attachment 2

2023/2024 L&L No. 1 Page 33
Sub-Areas 72A, — Tract 2350, located along the east side of Rolling Hills Road and the west side of Golden Hill Road.

Shared Improvements
• Local street lighting improvements within Sub-Area 72A-D; • Irrigated Greenbelt (Shrubs and Turf) between Rolling Hills Road and Golden Hills Road;
• Irrigated parkway/slopes (Shrubs and Turf) on Rolling Hills Rd and Golden Hills Road;
• Non-irrigated open space and or basin in the middle of 75A-D; • Non-irrigated open space and or basin below 75A & 75D; • Irrigated medians (Shrubs) on Golden Hill Road for 72A-D. •
Sub-Area Specific Improvement
• Irrigated median (Turf) entryways off of Golden Hill Road; • Irrigated parkway/slopes (Turf) with in 72A;
• Irrigated green belt (Shrubs) entryways off of Golden Hill Road.

Sub-Areas 72B, — Tract 2350, located along the east side of Rolling Hills Road and the west side of Golden Hill Road.

Shared Improvements
• Local street lighting improvements within Sub-Area 72A-D; • Irrigated Greenbelt (Shrubs and Turf) between Rolling Hills Road and Golden Hills Road;
• Irrigated parkway/slopes (Shrubs and Turf) on Rolling Hills Rd and Golden Hills Road;
• Non-irrigated open space and or basin in the middle of 75A-D; • Non-irrigated open space and or basin below 75A & 75D; • Irrigated medians (Shrubs) on Golden Hill Road for 72A-D.

Sub-Area Specific Improvements
• Irrigated median (Turf) entryways off of Golden Hill Road; • Irrigated parkway/slopes (Turf) with in 72B;
• Irrigated green belt (Shrubs) entryways off of Golden Hill Road.

Sub-Areas 72C, — Tract 2350, located along the east side of Rolling Hills Road and the west side of Golden Hill Road.

Shared Improvements
Attachment 2

2023/2024 L&L No. 1 Page 34
• Local street lighting improvements within Sub-Area 72A-D; • Irrigated Greenbelt (Shrubs and Turf) between Rolling Hills Road and Golden Hills Road;
• Irrigated parkway/slopes (Shrubs and Turf) on Rolling Hills Rd and Golden Hills Road;
• Non-irrigated open space and or basin in the middle of 75A-D; • Non-irrigated open space and or basin below 75A & 75D; • Irrigated medians (Shrubs) on Golden Hill Road for 72A-D.

Sub-Area Specific Improvements
• Irrigated median (Turf) entryways off of Golden Hill Road; • Irrigated parkway/slopes (Turf) with in 72C;
• Irrigated green belt (Shrubs) entryways off of Golden Hill Road.

Sub-Areas 72D, — Tract 2350, located along the east side of Rolling Hills Road and the west side of Golden Hill Road.

Shared Improvements
• Local street lighting improvements within Sub-Area 72A-D; • Irrigated Greenbelt (Shrubs and Turf) between Rolling Hills Road and Golden Hills Road;
• Irrigated parkway/slopes (Shrubs and Turf) on Rolling Hills Rd and Golden Hills Road;
• Non-irrigated open space and or basin in the middle of 75A-D; • Non-irrigated open space and or basin below 75A & 75D; • Irrigated medians (Shrubs) on Golden Hill Road for 72A-D.

Sub-Area Specific Improvements
• Irrigated median (Turf) entryways off of Golden Hill Road; • Irrigated parkway/slopes (Turf) with in 72D;
• Irrigated green belt (Shrubs) entryways off of Golden Hill Road.

Zone 11
Zone 11 is comprised of residential subdivisions and properties generally located south of State Highway 46 and north of Union Road. All sub-areas within Zone 11 are identified below.

Sub-Area 32 — Tract 2223-1 (Bella Vista), generally located along Mesa Road between Apion Court and west of Signora Rose Court, and the west side of Arciero Court between Mesa Road and Bella Vista Court.

Shared Improvements
• Local street lighting improvements;
Attachment 2

2023/2024 L&L No. 1 Page 35
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Road and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrubs and Turf) within Sub-Area 32.

Sub-Area 38 — PR 98-008 (Arciero), generally located south of Mesa Road, north of Patria Court, between Arciero Court and Prospect Avenue.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Road. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrubs and Turf) within Sub-Area 38.

Sub-Area 39 — PR 98-009 (Arciero), located south of Bella Vista Court and generally north of Terrabella Court between Arciero Court and Prospect Avenue.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Rd. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrubs and Turf) within Sub-Area 39.

Attachment 2

2023/2024 L&L No. 1 Page 36
Sub-Area 48 — Tract 2284 (Harris), generally located south of Patria Court, north of Bella Vista Court, between Arciero Court and Prospect Avenue.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Rd. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) within Sub-Area 48
Sub-Area 57 — Tract 2223-2 (Bella Vista), generally located along Bella Vista Court south and west of Sub-Area 32, and north of Sub-Area 76B.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Rd. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrubs and Turf) within Sub-Area 57.

Sub-Area 75 — Tract 2296, located on the west side of Prospect Avenue, south of State Highway 46 and north of Mesa Road.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Rd. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Attachment 2

2023/2024 L&L No. 1 Page 37
Sub-Area Specific Improvements
• Irrigated parkway/slope (Shrubs) within Sub-Area 75
Sub-Areas 76A — Tract 2430, located east of Arciero Court and south of SubArea 39 and includes both sides of Terrabella Ct.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Rd. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway (Turf) within Sub-Area 76A.

Sub-Area 76B — Tract 2431, located south of Bella Vista Court and west of Arciero Court.

Shared Improvements
• Local street lighting improvements;
• Irrigated parkway/slope (Shrubs) east of Signora Rosa Ct; • Irrigated green belt (Shrubs) south of Mesa Rd. and north of Carino Ct.; • Non-irrigated open space and or basin along Highway 46 north of SubArea 75, Sub-Area 32 and Sub-Area 57; • Non-irrigated open space and or basin south of Sub-Area 76B; • Non-irrigated open space adjacent to Sub-Area 48.

Sub-Area Specific Improvements
• Irrigated parkway (Turf) within Sub-Area 76B.

Note: Reduction of annual maintenance service visits from 36 times per year to 20 times per year.

Zone 12
Zone 12 is comprised of those residential subdivisions and properties generally located south of Zone 06, between Creston Road and Beechwood Drive. All subareas within Zone 12 are identified below.

Sub-Area 3 — Tract 1457, located east of Creston Road and north of Meadowlark.

Attachment 2

2023/2024 L&L No. 1 Page 38
Shared Improvements
• Irrigated medians (Shrub)on Creston Road;
• Irrigated perimeter parkway/slope (Shrubs & Turf) on Creston Road; • Irrigated green belt (Shrubs & Turf) on Creston Road; • Parks.

Sub-Area Specific Improvements
• Local street lighting improvements within the Sub-Area 3; Sub-Area 54 — Tract 1983 (Koval), located south of Meadowlark, east of Creston Road and north of Silver Oak Drive.

Shared Improvements
• Irrigated medians (Shrub)on Creston Road;
• Irrigated perimeter parkway/slope (Shrubs & Turf) on Creston Road; • Irrigated green belt (Shrubs & Turf) on Creston Road; • Parks.

Sub-Area Specific Improvements
• Local street lighting improvements within the Sub-Area 54 Sub-Area 70A — Tract 2254-1, located northeast of Charolais Road, west of Beechwood Drive and south of Meadowlark.

Shared Improvements
• Local street lighting improvements within the Sub-Areas 70A-C • Irrigated medians (Shrub)on Creston Road.;
• Irrigated perimeter parkway/slope (Shrubs & Turf) on Creston Road; • Irrigated green belt (Shrubs & Turf) on Creston Road; • Parks.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) within Sub-Area 70A.

Sub-Area 70B — Tract 2254-2, located northeast of Charolais Road, west of Beechwood Drive and south of Meadowlark.

Attachment 2

2023/2024 L&L No. 1 Page 39
Shared Improvements
• Local street lighting improvements within the Sub-Areas 70A-C • Irrigated medians (Shrub)on Creston Road;
• Irrigated perimeter parkway/slope (Shrubs & Turf) on Creston Road; • Irrigated green belt (Shrubs & Turf) on Creston Road; • Parks.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) within the Sub-Area 70B Sub-Area 70C — Tract 2254-3, located northeast of Charolais Road, west of Beechwood Drive and south of Meadowlark.

Shared Improvements
• Local street lighting improvements within the Sub-Areas 70A-C • Irrigated medians (Shrub)on Creston Rd.;
• Irrigated perimeter parkway/slope (Shrubs & Turf) on Creston Road; • Irrigated green belt (Shrubs & Turf) on Creston Road; • Parks.

Sub-Area Specific Improvements
• Irrigated parkway/slope (Turf) within the Sub-Area 70C Sub-Area 89 — Tract 2391, located along the west side of Beechwood Drive and northeast of Charolais Road.

Shared Improvements
• Irrigated medians (Shrub)on Creston Rd.;
• Irrigated perimeter parkway/slope (Shrubs & Turf) on Creston Road; • Irrigated green belt (Shrubs & Turf) on Creston Road; • Parks.

Sub-Area Specific Improvements
• Local street lighting improvements within the Sub-Area 89; • Irrigated parkway/slope (Turf) within Sub-Area 89.

Zone 13A
Zone 13A is comprised of those commercial developments generally located east of the Salinas River near South River Road and Niblick Road. All sub-areas within Zone 13A are identified below.

Attachment 2

2023/2024 L&L No. 1 Page 40
Sub-Area 7 — Woodland Plaza I, which is located on the north side of Niblick Road and west side of South River Road.

Shared Improvements
• Local street lighting improvements;
• Irrigated Medians (Shrubs) Sub-Area 7, 22 & 46;
• Irrigated Medians (Turf) Sub-Area 22 & 46.

Zone 13B
Zone 13B is comprised of those commercial developments generally located east of the Salinas River near South River Road and Niblick Road. All sub-areas within Zone 13B are identified below.

Sub-Area 22 — PR 91-095 (Woodland Plaza II), located along the west side of South River Road and the south side of Niblick Road.

Shared Improvements
• Local street lighting improvements;
• Irrigated Medians (Shrubs) Sub-Area 7, 22 & 46;
• Irrigated Medians (Turf) Sub-Area 22 & 46.

Sub-Area Specific Improvements
• Irrigated green belt (Shrubs) adjacent to Niblick Rd.

Zone 13C
Zone 13 is comprised of those commercial developments generally located east of the Salinas River near South River Road and Niblick Road. All sub-areas within Zone 13C are identified below.

Sub-Area 46 — PR 98-038 (Woodland Plaza III), located along the north side of Oak Hill Road and the east side of South River Road.

Shared Improvements
• Local street lighting improvements;
• Irrigated Medians (Shrubs) Sub-Area 7, 22 & 46;
• Irrigated Medians (Turf) Sub-Area 22 & 46.

Sub-Area Specific Improvements
• Irrigate parkways (Shrubs & Turf) on Oak Hill Rd., S. River Rd and north of Oak Hill Rd.
• Irrigated green belt (Shrubs & Turf) east of S. River Rd and north of Oak Attachment 2

2023/2024 L&L No. 1 Page 41
Hill Rd.

Zone 14
Zone 14 is comprised of residential properties who benefit from local light improvements and open space. All sub-areas within Zone 14 are identified below.

Sub-Area 8
Tract 1630 (Trent), located north of Nannette Drive and bisected horizontally by Andrea Circle.

Sub-Area 11
Tract 1723 and encompasses Fallbrook Court.

Sub-Area 33
PR 97-167, located south of Highway 46 East and north of Union Road.

Sub-Area 40 — Parcel Map PR 93-087 (Gilead Lane), located along the east side of Golden Hill Road and the south side of Gilead Lane.

Sub-Area 41
PR 97-138 (Pippen) located south of 24th Street
Attachment 2

2023/2024 L&L No. 1 Page 42
Sub-Area 50
Tract 2311 (Serenade), located east of South River Road Sub-Area 43 — Tract 1951
Located south of Sewer Access Road.

Zone 15
Zone 15 is comprised of commercial properties who benefit from local light improvements only. All sub-areas within Zone 15 are identified below.

Sub-Area 34 — PD 95-009 (Target Center)
Located south of Gahan Place and west of Theatre Drive.

Sub-Area 95 — PD 95-009 (Theater Drive — Petco).

Sub-Area 10 — Tract 2036 (Granary)
Located west of Riverside Avenue and south of 12th Street Sub-Area 14 — Williams Brothers Shopping Center (Vons)
Located north of Creston Road and east of Rolling Hills Road.

Sub-Area 23 — PR 93-085 (Tarr)
Located north of Dry Creek Road and encompassing Aerotech Center Way.

Sub-Area 35 — CUP 95-018 (Creston Village)
Located west of Creston Road.

Sub-Area 62 — PR 01-007 (Golden Hill)
Located east of Golden Hill Road.

Sub-Area 66 — PD 00-029
Located west of Ramada Drive near US Highway 101.

Sub-Area 71 — PR 01-263
Located south of Sherwood Road.

Sub-Area 92 — PD 02-017.

Sub-Area 94 — PD 02-003 (East Village).

Sub-Area 97 — PR 00-076.

Sub-Area 118 — Tract 3016.

Attachment 2

2023/2024 L&L No. 1 Page 43
Stand Alone Areas
All stand-alone areas are as follows:

Sub-Area 9
Tract 1942, located west of Creston Road and north of Niblick Road.

Improvements
Local street lighting and maintenance of the irrigated perimeter landscaping along Niblick Road and Creston Road associated with Tract 1942.

Sub-Area 37
Tract 2269 (Oakwood Orchard), located encompassing Danley Court and portions of Wisteria Lane and of Germaine Way. Sub-Area also includes Tract 2778 Phase II, located on the eastern end of Wisteria Lane.

Improvements
Local street lighting and maintenance of the irrigated parkways and slopes (shrubs) on Golden Hill Road and interior parkways (shrubs) associated with Tract 2269.

Sub-Area 44
Tract 2186 (Viborg), located southeast of Navaho Avenue and encompassing Mohawk Court.

Improvements
Local street lighting, and maintenance of the irrigated parkways and slopes (shrubs) on Navajo Avenue, irrigated entryway parkway/slope (Shrubs) on Mohawk Court and maintenance of the irrigated open space areas within Tract 2186.

Sub-Area 49
Tract 2276 (Bonita Homes), located east of Fontana Road and west of Airport Road.

Improvements
Local street lighting and maintenance of the irrigated perimeter parkways and median islands (Shrubs) on Airport Road, irrigated entryway median (Shrubs) on Turtle Creek Road, irrigated internal parkways (Turf), irrigated open space/detention basin areas and non-Irrigated open space areas associated with Tract 2276.

Sub-Area 59
Tract 2352 (Casa Blanca Court), located north of 24th Street and west of Vine Street.

Improvements
Local street lighting and maintenance of the irrigated perimeter parkway (Shrubs) on 24th St and irrigated internal parkways (Shrubs) associated with Tract 2352.

Attachment 2

2023/2024 L&L No. 1 Page 44
Sub-Area 64
PR 01-186, located east of Prospect Avenue and north of Union Road.

Improvements
Local street lighting and for maintenance of the irrigated perimeter parkway (Turf) on Prospect Avenue and irrigated perimeter parkway (Turf) on Union Road associated with PR 01-186.

Note: Reduction of annual maintenance service visits from 40 times per year to 20 times per year
Sub-Area 68
PD 01-003, located south of Highway 46 and north of Gahan Place.

Improvements
Local street lighting and maintenance of the irrigated parkway/slope (Turf) on Alexa Court and irrigated parkway/slope (Shrubs) on Theater Drive associated with PD 01-003.

Sub-Area 73
PD 02-001, located north of Oak Hill Road and west of Nicklaus Drive.

Improvements
Local street lighting and maintenance of the irrigated parkway (Shrubs) on Oak Hill Rd leading up to Sub-Area 73, the irrigated parkway (Shrubs) on Nickolaus Road adjacent to and associated with PD 02-001.

Sub-Area 74
Tract 2411, located west of Vine Street.

Improvements
Local street lighting and maintenance of the irrigated parkway (Turf) on Vine Street associated with Tract 2411.

Sub-Area 81
Tract 2472, located northeast of Creston Road.

Improvements
Local street lighting and maintenance of the irrigated perimeter parkway (Turf) on Creston Road associated with Tract 2472.

Sub-Area 86
PD 98-016.

Improvements
Local street lighting and maintenance of the irrigated parkway (Shrubs) on Oak Hill Rd leading up to Sub-Area 86, the irrigated parkway (Shrubs) on Nickolaus Road adjacent to and associated with PD 98-016.

Attachment 2

2023/2024 L&L No. 1 Page 45
Sub-Area 88
Tract 2422, located north of 28th Street.

Improvements
Local street lighting and maintenance of the irrigated perimeter parkway (Shrubs) on South River Road, irrigated internal parkways (Turf) on Navajo Avenue &Vista Del Rio Court, and non-irrigated open space areas associated with Tract 2422.

Note: Reduction of annual maintenance service visits from 40 times per year to 24 times per year.

Sub-Area 93
PR 04-053.

Improvements
Street lighting and maintenance of the irrigated parkway (Shrubs) and block wall on north side of Larkfield Place directly across from the development.

Sub-Area 96 — PD 02-008 (Jiffy Lube)
Improvements
Local street lighting and irrigated median (Shrubs)
Sub-Area 98
Tract 2593.

Improvements
Local street lighting and maintenance of the irrigated internal parkways (Shrubs) within the subdivision including Red Cloud Road and Navajo Avenue.

Sub-Area 101
Tract 2611-1.

Improvements
Local street lighting and maintenance of the irrigated internal parkways (both Turf & Shrubs) on Brahama Street and Kenton Court, irrigated and non-irrigated portions of open space/detention basin associated with Tract 2611-1.

Sub-Area 102
Tract 2676.

Improvements
Local street lighting and maintenance of the irrigated parkways (Shrubs) on Oak Grove Court and Navajo Avenue.

Sub-Area 103
Tract 2594.

Attachment 2

2023/2024 L&L No. 1 Page 46
Improvements
Local street lighting and maintenance of the landscaped areas associated with the development.

Sub-Area 106
Tract 2529.

Improvements
Local street lighting and maintenance of the landscaped areas associated with the development.

Sub-Area 110
Tract 2775.

Improvements
Local street lighting and maintenance of the irrigated parkways on Maple Street and behind the sidewalk and Maplewood Court (both turf & shrubs).

Sub-Area 112
Tract 2609.

Improvements
Local street lighting and maintenance of the irrigated internal parkways on Cool Valley Road, irrigated perimeter parkway (Shrubs) on Meadowlark Road, Beechwood Drive, and Oriole Way, and irrigated open space detention basin areas within the subdivision.

Sub-Area 116
Tract 2782.

Improvements
Local street lighting and maintenance of the landscaped areas associated with the development
Sub-Area 117
Tract 2772-1, Tract 2772-2 and Parcel Map PR 07-0294 (Airport Road Business Park).

Sub-Area 119
Union and Prospect Avenue – Tract 3098, located north of Union Road, west of Prospect Avenue and east of Arciero Court.

The following Sub-Areas are not currently assessed:

Sub-Area 60 — Tract 2071
Located west of Pacific Avenue.

Attachment 2

2023/2024 L&L No. 1 Page 47
Sub-Area 82
Tract 2477, located north of Creston Road.

Sub-Area 85
PD 02-018.

Sub-Area 87
PR 01-102.

Funding Note:

The available funding to maintain various improvements within a Zone or Sub-Area is sometimes limited by the assessment revenues that can be allocated to that particular improvement or Sub-Area due to the approved maximum assessment rates of the Sub-Areas associated with that improvement. While it is the City’s desire to provide full-service maintenance throughout the District, the current maximum assessment rates for some Sub-Areas requires that the level of maintenance and operation of the improvement be reduced, based on available assessment revenues. Unfortunately, the funding necessary to fully maintain a particular improvement that provides a special benefit to more than a single SubArea is often limited by the Sub-Area that has the lowest maximum assessment rate (revenue generating capability). While another Sub-Area’s maximum assessment rate may be more than sufficient to proportionately support full maintenance of a particular improvement, it is neither reasonable nor equitable for that Sub-Area to be assessed a disproportionate amount of the maintenance costs of that shared improvement simply because another benefiting Sub-Area has not approved an assessment that would support full service.

Those improvements identified as shared improvements, are given priority in the allocation of available assessment revenues from each of the Sub-Areas, with street lighting being given the highest priority. Sub-Area specific improvements have the least priority, and the level of service provided for those improvements directly depend on the Sub-Areas available revenues after their proportionate allocation of the Zones’ shared improvements has been budgeted.

Overview of the Zones and Sub-Areas
The following table provides an overview of the Sub-Areas and the associated Zone designations as applicable for the District.

DISTRICT ZONES AND SUB AREAS FISCAL YEAR 2023/2024
Benefit Zone Designation
Subdivision Description
Total Taxable Benefit
Zone Sub Area Parcels Parcels Units
Zone 01 Sub Area 1 Tract 1581-1 (Phases 1
& 2) Riverglen 65 65 65.00
Zone 01 Sub Area 4 Tract 1619 Union 59 59 59.00
Attachment 2

2023/2024 L&L No. 1 Page 48
Benefit Zone Designation
Subdivision Description
Total Taxable Benefit
Zone Sub Area Parcels Parcels Units
Zone 01 Sub Area 6 Tract 1463-1 Sunset Ridge 35 35 35.00 Zone 01 Sub Area 18 Tract 1581-2 Riverglen 41 41 41.00
Zone 01 Sub Area 19 Tract 1463-2 Union 50 50 50.00
Zone 01 Sub Area 47 Tract 2137-1 Riverglen 35 34 34.00
Zone 01 Sub Area 51 Tract 2259 Weyrich 24 22 22.00
Zone 01 Sub Area 55 PM 54-9 Mariah 5 5 5.00
Zone 01 Sub Area 56 Tract 2137-2 Morris 29 29 29.00
Zone 01 Sub Area 58 Tract 2137-3 Weyrich 44 44 44.00
Zone 01 Sub Area 69A Tract 2369-1 71 71 71.00
Zone 01 Sub Area 69B Tract 2369-2 35 35 35.00
Zone 01 Sub Area 69C Tract 2369-3 62 62 62.00
Zone 01 Sub Area 69D Tract 2369-4 85 82 82.00
Zone 01 Sub Area 91 Tract 2571 36 34 34.00
Zone 01 Sub Area 114 PR 06-035 3 3 3.00
Zone 01 Sub Area 115 Tract 2620 Vanderlip 17 16 16.00
Zone 02 Sub Area 2A-1 Tract 1632-1,2 Meadowlark
Farms 44 44 44.00
Zone 02 Sub Area 2A-2 Tract 1632-3
Meadowlark
Farms 14 14 14.00
Zone 02 Sub Area 2A-3 Tract 1632-4
Meadowlark
Farms 71 71 71.00
Zone 02 Sub Area 2B Tract 1632-5
Meadowlark
Farms 25 25 25.00
Zone 02 Sub Area 2C-1 Tract 1632-6
Meadowlark
Farms 27 27 27.00
Zone 02 Sub Area 2C-2 Tract 1632-7
Meadowlark
Farms 70 70 70.00
Zone 02 Sub Area 2D Tract 1632-8
Meadowlark
Farms 24 24 24.00
Zone 02 Sub Area 2E Tract 1632-9
Meadowlark
Farms 30 30 30.00
Zone 02 Sub Area 2F Tract 1632-10 Meadowlark
Farms 73 70 70.00
Zone 02 Sub Area 15 Tract 1832 Erskine 73 73 73.00
Zone 03 Sub Area 20 PR 91-088 Grantham 4 4 4.00
Zone 03 Sub Area 25 PR 94-016 Johnson 4 4 4.00
Zone 03 Sub Area 30 PR 91-089 Schnied 3 3 3.00
Zone 04 Sub Area 5 Tract 1508-1, 2 Riverbank 148 148 148.00 Zone 04 Sub Area 16 Tract 1580-3 Riverbank 44 44 44.00
Zone 04 Sub Area 27 Tract 1508-4 Riverbank 59 59 59.00
Zone 05 Sub Area 36A Tract 1895-1
River Oaks
(Stonebrook) 50 49 49.00
Zone 05 Sub Area 36B Tract 1895-2
River Oaks
(VY/VV Estates) 92 84 84.00
Zone 05 Sub Area 36C Tract 2376 River Oaks
(Wedgewood) 52 50 50.00
Attachment 2

2023/2024 L&L No. 1 Page 49
Benefit Zone Designation
Subdivision Description
Total Taxable Benefit
Zone Sub Area Parcels Parcels Units
Zone 05 Sub Area 36D Tract 2376
River Oaks
(Cottage/Classic
s)
95 90 90.00
Zone 05 Sub Area 36E Tract 2457-1, 2 River Oaks
(Traditions) 79 77 77.00
Zone 05 Sub Area 36F Tract 2457-3 & 2887-1
River Oaks
Community 97 91 91.00
Zone 05 Sub Area 36G Tract 2457-4 River Oaks 68 67 67.00 Zone 06 Sub Area 12 Tract 2070 Alder Creek 96 96 96.00
Zone 06 Sub Area 28 Tract 1718 Rainbow Court 13 13 13.00 Zone 06 Sub Area 29 PR 95-013 4 4 4.00
Zone 06 Sub Area 31 PR 94-128 French 4 4 4.00
Zone 06 Sub Area 42A Tract 2214-1 Orradre 18 18 18.00
Zone 06 Sub Area 42B Tract 2214-2 Orradre 18 18 18.00
Zone 06 Sub Area 42C Tract 2214-3 Orradre 29 29 29.00
Zone 06 Sub Area 42D Tract 2214-4 Orradre 25 25 25.00
Zone 06 Sub Area 53 PR 91-045 Larson 3 3 3.00
Zone 06 Sub Area 61 Tract 2005 Dallons Drive 8 8 8.00
Zone 06 Sub Area 77 Tract 2404 37 36 36.00
Zone 06 Sub Area 78 PR 01-141 2 2 2.00
Zone 06 Sub Area 79 PR 01-266 3 3 3.00
Zone 06 Sub Area 83 PR 97-226 2 2 2.00
Zone 06 Sub Area 84 PR 97-227 2 2 2.00
Zone 06 Sub Area 99 Tract 2521 9 9 9.00
Zone 06 Sub Area 100 PR 03-222 4 4 4.00
Zone 06 Sub Area XX6 Tract 0 0 0.00
Zone 07 Sub Area 45A Tract 1771-1 Burke-Ellsworth 40 40 40.00 Zone 07 Sub Area 45B Tract 1771-3 Burke-Ellsworth 50 50 50.00 Zone 07 Sub Area 45C Tract 1771-4 Burke-Ellsworth 36 36 36.00 Zone 07 Sub Area 45D Tract 1771-5 Burke-Ellsworth 41 41 41.00 Zone 07 Sub Area 45E Tract 1771-6 Burke-Ellsworth 28 28 28.00 Zone 07 Sub Area 21 Tract 1754-1, 2 Eagle Creek 66 66 66.00 Zone 07 Sub Area 63 Tract 2351 60 60 60.00
Zone 09 Sub Area 52 (A-E) Tract 2281-(1-5) Shadow Canyon 151 150 150.00 Zone 10A Sub Area 13 Tract 1886 Willhoit 81 81 81.00
Zone 10A Sub Area 67 Tract 2373 22 21 21.00
Zone 10B Sub Area 72 A Tract 2350-I & II 54 53 53.00
Zone 10B Sub Area 72 B Tract 2350-3 46 46 46.00
Zone 10B Sub Area 72 C Tract 2350-4 38 38 38.00
Zone 10B Sub Area 72 D Tract 2350-I & II (Gated) 43 38 38.00 Zone 11 Sub Area 32 Tract 2223-1 Bella Vista 53 53 53.00 Zone 11 Sub Area 38 PR 98-008 Arceiro 15 15 15.00
Attachment 2

2023/2024 L&L No. 1 Page 50
Benefit Zone Designation
Subdivision Description
Total Taxable Benefit
Zone Sub Area Parcels Parcels Units
Zone 11 Sub Area 39 PR 98-009 Arceiro 13 13 13.00
Zone 11 Sub Area 48 Tract 2284 Harris 15 15 15.00
Zone 11 Sub Area 57 Tract 2223-2
Bella Vista
Estates 52 51 51.00
Zone 11 Sub Area 75 Tract 2296 11 11 11.00
Zone 11 Sub Area 76A Tract 2431 12 12 12.00
Zone 11 Sub Area 76B Tract 2430 10 9 9.00
Zone 12 Sub Area 3 Tract 1457 88 88 88.00
Zone 12 Sub Area 54 Tract 1983 Koval 26 26 26.00
Zone 12 Sub Area 70A Tract 2254-1 15 15 15.00
Zone 12 Sub Area 70B Tract 2254-2 15 15 15.00
Zone 12 Sub Area 70C Tract 2254-3 57 55 55.00
Zone 12 Sub Area 89 Tract 2391 8 8 8.00
Zone 13A Sub Area 7 PM 47-22 & PM 48-74 Woodland Plaza
I
7 7 12.78
Zone 13B Sub Area 22 PR 91-095 Woodland Plaza
II 13 13 42.99
Zone 13C Sub Area 46 PR 98-038 Woodland Plaza
III 31 29 9.733
Zone 14 Sub Area 8 Tract 1630 Trent 36 36 36.00
Zone 14 Sub Area 11 Tract 1723 16 16 16.00
Zone 14 Sub Area 33 PR 97-167 Hwy 46 Part. 4 4 4.00
Zone 14 Sub Area 40 PR 93-087 Gilead Lane 4 4 4.00
Zone 14 Sub Area 41 PR 97-138 Pippen 5 5 5.00
Zone 14 Sub Area 43 Tract 1951 11 11 11.00
Zone 14 Sub Area 50 Tract 2311 Serenade 73 72 72.00
Zone 15 Sub Area 10 Tract 2036 Granary 7 6 2.73
Zone 15 Sub Area 14 Williams Bros. Vons Shopping
Center 6 6 18.10
Zone 15(1) Sub Area 23 PR 93-085 Tarr 23 19 66
Zone 15 Sub Area 34 PD 95-009 Target Center 12 11 11.00 Zone 15 Sub Area 35 CUP 95-018 TCD Conv 2 2 2.00
Zone 15 Sub Area 62 PR 01-007 Golden Hill 2 2 2.00
Zone 15 Sub Area 66 PD 00-029 1 1 1.00
Zone 15 Sub Area 71 PR 01-263 2 2 2.00
Zone 15 Sub Area 92 PD 02-017 7 7 7.00
Zone 15 Sub Area 94 PD 02-003 East Village 8 7 7.00
Zone 15 Sub Area 95 PD 95-009 Theater Drive
(Petco) 2 2 2.00
Zone 15 Sub Area 97 PR 00-076 3 3 3.00
Zone 15 Sub Area 118 Tract 3016 11 11 24.90
Sub Area 9 Tract 1942 18 18 18.00
Attachment 2

2023/2024 L&L No. 1 Page 51
Benefit Zone Designation
Subdivision Description
Total Taxable Benefit
Zone Sub Area Parcels Parcels Units
Sub Area 37 Tract 2269 & 2278-1,2 Oakwood
Orchard 40 32 32.00
Sub Area 44 Tract 2186 Viborg 12 12 12.00
Sub Area 49 Tract 2276 Bonita Homes 71 71 71.00
Sub Area 59 Tract 2352 Casa Blanca
Court 10 10 10.00
Sub Area 60 Tract 2071 10 0 0.00
Sub Area 64 PR 01-186 4 4 4.00
Sub Area 68 PD 01-003 4 3 3.00
Sub Area 73 PD 02-001 (29 Multi-Family
Res Units) 1 1 1.00
Sub Area 74 Tract 2411 12 12 12.00
Sub Area 81 Tract 2472 23 23 23.00
Sub Area 82 Tract 2477 8 0 0.00
Sub Area 85 PD 02-018 1 0 0.00
Sub Area 86 PD 98-016 1 1 1.00
Sub Area 87 PR 01-102 3 0 0.00
Sub Area 88 Tract 2422 23 22 22.00
Sub Area 93 PR 04-053 4 4 4.00
Sub Area 96 PD 02-008 Jiffy Lube 1 1 1.00
Sub Area 98 Tract 2593 57 55 55.00
Sub Area 101 Tract 2611-1 42 39 39.00
Sub Area 102 Tract 2676 11 11 11.00
Sub Area 103 Tract 2594 Golden Hills
Business Park 42 41 46.00
Sub Area 104 Tract 0 0 0.00
Sub Area 105 Tract 0 0 0.00
Sub Area 106 Tract 2529 23 21 21.00
Sub Area 107 Tract 0 0 0.00
Sub Area 108 Tract 0 0 0.00
Sub Area 109 Tract 0 0 0.00
Sub Area 110 Tract 2775 17 17 17.00
Sub Area 111 Tract 0 0 0.00
Sub Area 112 Tract 2609 25 20 20.00
Sub Area 113 Tract 0 0 0.00
Sub Area 116 Tract 2782 7 7 7.00
Sub Area 117 Tract 2772-1, 2772-2 &
Parcel Map PR 07-0294 16 16 28.55
Sub Area 119 Tract 3098 9 9 9.00
Total 4,124 4,040 4,144.783
Note: Benefit Units only take into account assessable parcels any Sub-Area not assessed is represented with zero.

Attachment 2

2023/2024 L&L No. 1 Page 52
III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“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.”
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements were primarily installed in connection with the development of properties in each respective Zones/Sub Areas.

It is also evident that the maintenance these improvements and the level of maintenance provided has a direct and particular impact (special benefit) on those properties and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no quantifiable benefit to the public at large or properties outside each respective Zone.

In the absence of a special funding Zone, the City would typically provide only limited tree management, weed abatement, rodent control, and erosion control services for the various landscape easement areas. This baseline level of service would typically provide for periodic servicing of the improvement areas along the streets within the Zone/Sub Area (generally twice annually) or on an as-needed basis for most nonstreet improvement areas. This baseline level of service provides for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage resulting from slope failures or fire hazards, but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided in the Zones/Sub Areas through the use of special benefit assessments. This baseline servicing, unlike the enhanced aesthetic services funded through special benefit assessments, would provide benefits to the general public and to the properties both within and outside of the specific benefit zones.

The formula used for calculating assessments in each applicable Zone or Sub-Area of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on the special benefits to each parcel.

Attachment 2

2023/2024 L&L No. 1 Page 53
B. BENEFIT ANALYSIS
Each of the proposed improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Constitution and 1972 Act. The improvements associated with each Zone and Sub-Area of the District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans and applicable portions of the City General Plan. As such, these improvements would be necessary and required of individual property owners for the development of such properties, and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are of direct and special benefit to the properties.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives special benefit from various improvements provided by the District. The desirability and security of properties is enhanced by the presence of local improvements in close proximity to those properties.

The special benefits associated with landscaped improvements are specifically:
• Enhanced desirability of properties through association with the improvements. • Improved aesthetic appeal of properties providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, dust and debris control.
• Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits associated with street lighting are specifically:
• Enhanced deterrence of crime and the aid to police protection. • Increased nighttime safety on roads and streets.
• Improved ability of pedestrians and motorists to see. • Improved ingress and egress to property.
• Reduced vandalism and other criminal act and damage to improvements or property.
• Improved traffic circulation and reduced nighttime accidents and personal property loss.

Attachment 2

2023/2024 L&L No. 1 Page 54
• Increased promotion of business during nighttime hours in the case of commercial properties.

Based on the preceding special benefits, it has been determined that the improvements provided by the District and for which parcels are assessed, contribute to the safety, security, aesthetic value and desirability of those properties. It has further been determined that these improvements, either individually or collectively are provided for the special benefit and enhancement of properties within the District and provide no measurable general benefit to properties outside the District or to the public at large.

C. ASSESSMENT METHODOLOGY
The benefit formula used within each Zone and/or Sub-Area of the District may vary, but reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on the special benefits to each assessable parcel. It has been previously determined that dedicated public easements, open space areas, public rights-of-ways, public greenbelts and parkways, utility rights-ofway, common areas, sliver parcels and bifurcated lots or any other property that cannot be developed, park properties and other publicly owned properties that are part of the District improvements or that have little or no improvement value, receive no special benefit from District improvements and are not assessed.

Acreage Benefit Calculation:

Zones 13A, 13B, 13C and Zone 15 (Sub-Areas 10, 14, 23, and 118) The following formula is used to arrive at the levy amount for each parcel within Zones 13A, 13B, 13C and Zone 15, Sub-Areas 10, 14, 23, and 118.

Levy per Acre (rate) x Parcel Acreage = Parcel Levy Amount Per Parcel Benefit Calculation:

Zones 1-7, 9-12, 14, Zone 15 (Sub-Areas 34, 35, 62, 66, 71, 92, 94, 95, 97), and Sub-Areas 9, 37, 44, 49, 59, 60, 64, 68, 73, 74, 81, 85-88, 93, 96, 98, 101-113, 116- 117 and 119.

While a per acre method of apportionment is an appropriate calculation of special benefit for some benefit zones, most developments and Sub-Areas within the District are comprised entirely of single family residential properties or the improvements to be maintained are associated with a specific commercial development. For these developments, it was determined that the most appropriate apportionment of maintenance costs and special benefit was an equal per parcel distribution. This method of apportionment is used in most of the Zones and SubAreas of the District to proportionately allocate the net annual cost of the Total Balance to Levy = Levy per Acre
Total Acres
Attachment 2

2023/2024 L&L No. 1 Page 55
improvements (special benefit) to each parcel. The total amount to be levied in each Sub-Area, Zone or Sub-zone is shared and assessed equally to each benefiting parcel. The following formula is used to arrive at the levy amount for each parcel within these Sub-Areas.

D. ASSESSMENT RANGE FORMULA (INFLATIONARY ADJUSTMENT)
The maximum annual assessment that may be levied each fiscal year for many of the District’s Sub-Areas includes an annual inflationary adjustment to the maximum assessment rate based on the percentage change in the Consumer Price Index reported by the San Francisco/Oakland Urban Wage Earners and Clerical Workers increase. Although the maximum rate for these Sub-Areas may be increased each year, the actual amount to be assessed is based on the annual budget and may be less than the maximum rate. The property owners must approve any proposed new or increased assessment that exceeds the adjusted maximum rate before that assessment may be imposed. The Assessment Range Formula (inflationary adjustment) adopted for the District assessments is based on the annual percentage change in the Consumer Price Index reported by the San Francisco-Oakland-Hayward Urban Wage Earners and Clerical Workers and available at the time the Engineer’s Report is prepared.

The maximum assessment that may be levied in a fiscal year is increased annually by the following formula
The percentage change used is the annual change for the preceding 12 months. The annual inflation factor applied for fiscal year 2023/2024 is based on the annual percentage change from 2022 to 2023 (February to February) and has been identified as 4.870%.

The following table provides a listing of all Sub-Areas within the District for which the Assessment Range Formula (annual inflationary adjustment) for the maximum assessment rates have been approved and previously adopted.

SUB AREAS WITH ANNUAL INFLATIONARY ADJUSTMENTS
SUB

AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION 2A-1 Tract 1632-1,2 45A Tract 1771-1 69D Tract 2369-4 94 PD 02-003 2C-1 Tract 1632-6 45B Tract 1771-3 70A Tract 2254-1 95 PD 95-009 2C-2 Tract 1632-7 45C Tract 1771-4 70B Tract 2254-2 96 PD 02-008 2D Tract 1632-8 45D Tract 1771-5 70C Tract 2254-3 97 PR 00-076 2E Tract 1632-9 45E Tract 1771-6 71 PR 01-263 98 Tract 2593 2F Tract 1632-10 46 PR 98-038 72 A Tract 2350-I & II 99 Tract 2521 Total Balance to Levy for Improvements = Parcel Levy Amount Total Assessable Parcels
(Prior Year's Annual Maximum Assessment x CPI)
Plus
Prior Year's Annual Maximum Assessment
=
Current Year's Annual
Maximum Assessment
Attachment 2

2023/2024 L&L No. 1 Page 56
SUB

AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION 3 Tract 1457 47 Tract 2137-1 72 B Tract 2350-3 100 PR 03-222 7 PM 47-22 & PM 48-74 48 Tract 2284 72 C Tract 2350-4 101 Tract 2611-1 20 PR 91-088 49 Tract 2276 72 D Tract 2350-I & II 102 Tract 2676 21 Tract 1754-1, 2 50 Tract 2311 73 PD 02-001 103 Tract 2594 25 PR 94-016 51 Tract 2259 74 Tract 2411 106 Tract 2529 28 Tract 1718 52 (A-E) Tract 2281-(1-5) 75 Tract 2296 110 Tract 2775 33 PR 97-167 53 PR 91-045 76A Tract 2431 112 Tract 2609 36A Tract 1895-1 54 Tract 1983 76B Tract 2430 114 PR 06-035 36B Tract 1895-2 55 PM 54-9 77 Tract 2404 115 Tract 2620 36C Tract 2376 56 Tract 2137-2 78 PR 01-141 116 Tract 2782 36D Tract 2376 57 Tract 2223-2 79 PR 01-266 117
Tract 2772-1, 2772-2
& Parcel Map PR
07-0294
36E Tract 2457-1, 2 58 Tract 2137-3 81 Tract 2472 118 Tract 3016 36F Tract 2457-3 & 2887-1 59 Tract 2352 82 Tract 2477 119 Tract 3098 36G Tract 2457-4 60 Tract 2071 83 PR 97-226
37 Tract 2269 & 2278-1,2 61 Tract 2005 84 PR 97-227
38 PR 98-008 62 PR 01-007 85 PD 02-018
39 PR 98-009 63 Tract 2351 86 PD 98-016
41 PR 97-138 64 PR 01-186 87 PR 01-102
42A Tract 2214-1 67 Tract 2373 88 Tract 2422
42B Tract 2214-2 68 PD 01-003 89 Tract 2391
42C Tract 2214-3 69A Tract 2369-1 91 Tract 2571
42D Tract 2214-4 69B Tract 2369-2 92 PD 02-017
44 Tract 2186 69C Tract 2369-3 93 PR 04-053

SUB AREAS WITH ANNUAL INFLATIONARY ADJUSTMENTS THAT CANNOT EXCEED 3.00% (THREE PERCENT)

SUB AREA SUBDIVISION SUB AREA SUBDIVISION SUB AREA SUBDIVISION 18 Tract 1581-2 16 Tract 1508-3 22 PR 91-095
30 PR 91-089 27 Tract 1508-4 66 PD 00-029
5 Tract 1508-1,2 13 Tract 1886
Attachment 2

2023/2024 L&L No. 1 Page 57
IV. DISTRICT BUDGETS FISCAL YEAR 2023/2024
The following pages provide the proposed budgets and assessment rates for each of the Sub-Areas within the District for fiscal year 2023/2024. These budgets include the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with the annual maintenance and operation of the improvements. If there is a negative balance in the reserve this money is or was covered by the general fund. Any zone that consistently shows a negative balance in the reserve is considered underfunded and will need to be balloted so the Sub-Area can support the annual maintenance. The net cost of providing the improvements in each Zone and/or Sub-Area is proportionately allocated to each benefiting parcel with each respective Zone and/or Sub-Area using the adopted method of apportionment to calculate the proportional special benefit to properties within the District. Each parcel within the District is therefore assessed proportionately for only the improvements associated with the parcel and determined to be of special benefit.

Attachment 2

2023/2024 L&L No. 1 Page 58
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 01 Zone 01 Zone 01 Zone 01 Zone 01
Sub Area 1 Sub Area 4 Sub Area 6 Sub Area 18 Sub Area 19 Tracts 1581-1 Tract 1619 Tract 1463-1 Tract 1581-2 Tract 1463-2 BUDGET ITEMS (Phases 1 & 2)
Riverglen Union Sunset Ridge Riverglen

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 2,409 $ 2,423 $ 979 $ 1,973 $ 1,399 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 2,409 $ 2,423 $ 979 $ 1,973 $ 1,399

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 3,995 $ 2,782 $ 1,076 $ 4,910 $ 3,430 Annual Tree Maintenance Expenses 172 173 70 141 100
Annual Landscape Water Expenses 2,651 2,751 1,059 2,346 1,554 Annual Landscape Irrigation Operation & Maintenance - Electrical 408 408 133 103 98 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 7,226 $ 6,113 $ 2,337 $ 7,500 $ 5,182 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 9,635 $ 8,536 $ 3,317 $ 9,473 $ 6,581

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 120 $ 121 $ 49 $ 99 $ 70 Landscape Rehab Funding Collection 212 178 68 221 152
Tree Rehab Funding Collection 125 130 75 125 73
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 457 $ 429 $ 192 $ 444 $ 295

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 457 $ 429 $ 192 $ 444 $ 295 TOTAL DIRECT ANNUAL FUNDING $ 10,093 $ 8,965 $ 3,509 $ 9,917 $ 6,876

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (241) $ (242) $ (98) $ (197) $ (140) Landscape General Benefit — City Funded (1,809) (1,819) (735) (1,482) (1,051) TOTAL GENERAL BENEFIT — CITY FUNDED $ (2,050) $ (2,062) $ (833) $ (1,679) $ (1,191) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 8,042 $ 6,904 $ 2,675 $ 8,238 $ 5,686

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 2,516 $ 2,390 $ 1,061 $ 2,309 $ - Operational Reserve (Transfer/Contribution) - - - - (316) TOTAL OPERATIONAL RESERVES $ 2,516 $ 2,390 $ 1,061 $ 2,309 $ (316)

ADMINISTRATION
Total Annual District Administration $ 829 $ 985 $ 396 $ 880 $ 535 County Administration Fee 130 118 70 82 100
TOTAL ANNUAL ADMINISTRATION $ 959 $ 1,103 $ 466 $ 962 $ 635 TOTAL INCIDENTAL EXPENSES $ 3,476 $ 3,493 $ 1,527 $ 3,271 $ 318 BALANCE TO LEVY $ 11,518 $ 10,397 $ 4,203 $ 11,509 $ 6,004 Reserve Balance July 1, 2023(1) $ 8,481 $ 27,850 $ 3,044 $ (518) $ 7,409 Transfer to Capital Improvement (6,180) (25,972) (2,447) - (3,802) Reserve Levy Adjustment 2,516 2,390 1,061 2,309 (316)
Ending Reserve Balance June 30, 2024 $ 4,818 $ 4,268 $ 1,658 $ 1,791 $ 3,291 Capital Improvement Balance $ 6,180 $ 25,972 $ 2,447 $ - $ 3,802 Levy Adjustment to Capital Improvement 457 429 192 444 295 Ending Capital Improvement Balance June 30, 2024 $ 6,638 $ 26,401 $ 2,639 $ 444 $ 4,097

DISTRICT STATISTICS
Total Parcels 65 59 35 41 50
Total Assessable Parcels 65 59 35 41 50
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 65.00 59.00 35.00 41.00 50.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 177.20 $ 176.22 $ 120.08 $ 280.71 $ 120.08 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 177.21 $ 176.22 $ 120.08 $ 280.72 $ 120.08 Attachment 2

2023/2024 L&L No. 1 Page 59
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 01 Zone 01 Zone 01 Zone 01 Zone 01
Sub Area 47 Sub Area 51 Sub Area 55 Sub Area 56 Sub Area 58 Tract 2137-1 Tract 2259 PM 54-9 Tract 2137-2 Tract 2137-3

BUDGET ITEMS
Riverglen Weyrich Mariah Morris Weyrich

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 1,636 $ 1,059 $ 241 $ 1,396 $ 2,118 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 1,636 $ 1,059 $ 241 $ 1,396 $ 2,118

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 12,172 $ 5,643 $ 1,504 $ 8,816 $ 12,966 Annual Tree Maintenance Expenses 835 147 33 7,000 10,000 Annual Landscape Water Expenses 6,833 2,070 270 6,458 11,052 Annual Landscape Irrigation Operation & Maintenance - Electrical 128 128 128 193 128 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 19,968 $ 7,988 $ 1,935 $ 22,467 $ 34,146 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 21,605 $ 9,047 $ 2,176 $ 23,863 $ 36,263

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 82 $ 53 $ 12 $ 70 $ 106 Landscape Rehab Funding Collection 574 235 57 464 724
Tree Rehab Funding Collection 218 55 13 323 357
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 874 $ 343 $ 82 $ 856 $ 1,187

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 874 $ 343 $ 82 $ 856 $ 1,187 TOTAL DIRECT ANNUAL FUNDING $ 22,479 $ 9,390 $ 2,257 $ 24,719 $ 37,450

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (164) $ (106) $ (24) $ (140) $ (212) Landscape General Benefit — City Funded (1,504) (795) (181) (1,242) (1,904) TOTAL GENERAL BENEFIT — CITY FUNDED $ (1,668) $ (901) $ (205) $ (1,382) $ (2,116) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 20,811 $ 8,489 $ 2,053 $ 23,337 $ 35,334

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 4,461 $ 2,759 $ 544 $ 4,774 $ 7,308 Operational Reserve (Transfer/Contribution) - - -
TOTAL OPERATIONAL RESERVES $ 4,461 $ 2,759 $ 544 $ 4,774 $ 7,308

ADMINISTRATION
Total Annual District Administration $ 1,962 $ 708 $ 189 $ 2,240 $ 3,795 County Administration Fee 68 44 10 58 88
TOTAL ANNUAL ADMINISTRATION $ 2,030 $ 752 $ 199 $ 2,298 $ 3,883 TOTAL INCIDENTAL EXPENSES $ 6,491 $ 3,511 $ 743 $ 7,073 $ 11,192 BALANCE TO LEVY $ 27,302 $ 12,000 $ 2,796 $ 30,410 $ 46,526 Reserve Balance July 1, 2023(1) $ 47,584 $ 18,396 $ 2,657 $ 42,545 $ 96,711 Transfer to Capital Improvement (41,243) (16,632) (2,114) (35,388) (85,888) Reserve Levy Adjustment 4,461 2,759 544 4,774 7,308
Ending Reserve Balance June 30, 2024 $ 10,802 $ 4,523 $ 1,088 $ 11,931 $ 18,132 Capital Improvement Balance $ 41,243 $ 16,632 $ 2,114 $ 35,388 $ 85,888 Levy Adjustment to Capital Improvement 874 343 82 856 1,187 Ending Capital Improvement Balance June 30, 2024 $ 42,117 $ 16,975 $ 2,195 $ 36,244 $ 87,075

DISTRICT STATISTICS
Total Parcels 35 24 5 29 44
Total Assessable Parcels 34 22 5 29 44
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 34.00 22.00 5.00 29.00 44.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 803.00 $ 545.46 $ 559.19 $ 1,048.62 $ 1,057.41 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 803.00 $ 656.68 $ 1,168.13 $ 1,048.63 $ 1,057.42 Attachment 2

2023/2024 L&L No. 1 Page 60
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 01 Zone 01 Zone 01 Zone 01 Zone 01
Sub Area 69A Sub Area 69B Sub Area 69C Sub Area 69D Sub Area 91 Tract 2369-1 Tract 2369-2 Tract 2369-3 Tract 2369-4 Tract 2571

BUDGET ITEMS

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 3,417 $ 1,684 $ 2,984 $ 3,946 $ 1,636 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 3,417 $ 1,684 $ 2,984 $ 3,946 $ 1,636

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 22,441 $ 17,253 $ 16,215 $ 29,504 $ 1,249 Annual Tree Maintenance Expenses 13,000 3,000 16,000 20,000 228 Annual Landscape Water Expenses 12,625 4,169 11,279 13,313 2,103 Annual Landscape Irrigation Operation & Maintenance - Electrical 193 193 193 193 133 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 48,259 $ 24,615 $ 43,687 $ 63,010 $ 3,712 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 51,676 $ 26,299 $ 46,671 $ 66,956 $ 5,349

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 171 $ 84 $ 149 $ 197 $ 82 Landscape Rehab Funding Collection 1,058 648 831 1,290 105 Tree Rehab Funding Collection 642 244 712 994 340
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 1,870 $ 976 $ 1,692 $ 2,482 $ 526

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 1,870 $ 976 $ 1,692 $ 2,482 $ 526 TOTAL DIRECT ANNUAL FUNDING $ 53,546 $ 27,275 $ 48,363 $ 69,438 $ 5,875

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (342) $ (168) $ (298) $ (395) $ (164) Landscape General Benefit — City Funded (2,929) (1,387) (2,677) (3,554) (1,229) TOTAL GENERAL BENEFIT — CITY FUNDED $ (3,271) $ (1,555) $ (2,975) $ (3,948) $ (1,392) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 50,275 $ 25,720 $ 45,388 $ 65,490 $ 4,483

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 5,111 $ 1,583 $ 12,706 $ 6,590 $ 10,142 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 5,111 $ 1,583 $ 12,706 $ 6,590 $ 10,142

ADMINISTRATION
Total Annual District Administration $ 4,782 $ 2,358 $ 4,981 $ 5,940 $ 470 County Administration Fee 142 70 124 164 68
TOTAL ANNUAL ADMINISTRATION $ 4,924 $ 2,428 $ 5,105 $ 6,104 $ 538 TOTAL INCIDENTAL EXPENSES $ 10,035 $ 4,010 $ 17,811 $ 12,694 $ 10,680 BALANCE TO LEVY $ 60,310 $ 29,730 $ 63,199 $ 78,184 $ 15,163 Reserve Balance July 1, 2023(1) $ 138,168 $ 51,531 $ 166,070 $ 176,010 $ (21,262) Transfer to Capital Improvement (117,442) (39,964) (155,441) (149,122) - Reserve Levy Adjustment 5,111 1,583 12,706 6,590 10,142 Ending Reserve Balance June 30, 2024 $ 25,838 $ 13,150 $ 23,336 $ 33,478 $ (11,119) Capital Improvement Balance $ 117,442 $ 39,964 $ 155,441 $ 149,122 $ - Levy Adjustment to Capital Improvement 1,870 976 1,692 2,482 526 Ending Capital Improvement Balance June 30, 2024 $ 119,312 $ 40,940 $ 157,132 $ 151,604 $ 526

DISTRICT STATISTICS
Total Parcels 71 35 62 85 36
Total Assessable Parcels 71 35 62 82 34
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 71.00 35.00 62.00 82.00 34.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 849.44 $ 849.44 $ 1,019.34 $ 953.46 $ 445.97 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 849.45 $ 849.45 $ 1,019.35 $ 953.47 $ 849.45 Attachment 2

2023/2024 L&L No. 1 Page 61
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 01 Zone 01 Zone 02 Zone 02 Zone 02
Sub Area 114 Sub Area 115 Sub Area 2A-1 Sub Area 2A-2 Sub Area 2A-3 PR 06-035 Tract 2620 Tract 1632 & Tract 1632-3 Tract 1632-4 BUDGET ITEMS Tract 1632-2
Vanderlip Meadowlark
Farms
Meadowlark
Farms
Meadowlark
Farms

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 144 $ 770 $ 1,665 $ 426 $ 1,964 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 144 $ 770 $ 1,665 $ 426 $ 1,964

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 791 $ 3,003 $ 5,817 $ 334 $ 1,591 Annual Tree Maintenance Expenses 20 151 289 34 358
Annual Landscape Water Expenses 186 1,304 2,350 575 1,326 Annual Landscape Irrigation Operation & Maintenance - Electrical 98 128 242 128 91 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 1,095 $ 4,586 $ 8,698 $ 1,070 $ 3,366 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 1,239 $ 5,356 $ 10,363 $ 1,496 $ 5,330

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 7 $ 39 $ 83 $ 21 $ 98 Landscape Rehab Funding Collection 32 133 252 31 90
Tree Rehab Funding Collection 8 66 143 33 353
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 47 $ 237 $ 479 $ 85 $ 541

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 47 $ 237 $ 479 $ 85 $ 541 TOTAL DIRECT ANNUAL FUNDING $ 1,286 $ 5,593 $ 10,842 $ 1,582 $ 5,871

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (14) $ (77) $ (167) $ (43) $ (196) Landscape General Benefit — City Funded (108) (598) (266) (30) (282) TOTAL GENERAL BENEFIT — CITY FUNDED $ (123) $ (675) $ (432) $ (72) $ (479) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 1,163 $ 4,918 $ 10,410 $ 1,509 $ 5,392

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 310 $ 3,195 $ 2,591 $ - $ 1,216 Operational Reserve (Transfer/Contribution) - - - (228) - TOTAL OPERATIONAL RESERVES $ 310 $ 3,195 $ 2,591 $ (228) $ 1,216

ADMINISTRATION
Total Annual District Administration $ 112 $ 499 $ 795 $ 114 $ 467 County Administration Fee 6 32 88 28 142
TOTAL ANNUAL ADMINISTRATION $ 118 $ 531 $ 883 $ 142 $ 609 TOTAL INCIDENTAL EXPENSES $ 427 $ 3,727 $ 3,473 $ (86) $ 1,826 BALANCE TO LEVY $ 1,591 $ 8,645 $ 13,883 $ 1,423 $ 7,218 Reserve Balance July 1, 2023(1) $ 3,797 $ 2,793 $ 17,727 $ 2,736 $ 23,208 Transfer to Capital Improvement (3,487) (3,310) (15,136) (1,760) (21,760) Reserve Levy Adjustment 310 3,195 2,591 (228) 1,216
Ending Reserve Balance June 30, 2024 $ 620 $ 2,678 $ 5,182 $ 748 $ 2,665 Capital Improvement Balance $ 3,487 $ 3,310 $ 15,136 $ 1,760 $ 21,760 Levy Adjustment to Capital Improvement 47 237 479 85 541 Ending Capital Improvement Balance June 30, 2024 $ 3,534 $ 3,547 $ 15,614 $ 1,845 $ 22,301

DISTRICT STATISTICS
Total Parcels 3 17 44 14 71
Total Assessable Parcels 3 16 44 14 71
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 3.00 16.00 44.00 14.00 71.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 530.22 $ 540.31 $ 315.52 $ 101.66 $ 101.66 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 715.09 $ 1,430.21 $ 540.42 $ 101.66 $ 101.66 Attachment 2

2023/2024 L&L No. 1 Page 62
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 02 Zone 02 Zone 02 Zone 02 Zone 02
Sub Area 2B Sub Area 2C-1 Sub Area 2C-2 Sub Area 2D Sub Area 2E Tract 1632-5 Tract 1632-6 Tract 1632-7 Tract 1632-8 Tract 1632-9

BUDGET ITEMS
Meadowlark
Farms
Meadowlark
Farms
Meadowlark
Farms
Meadowlark
Farms
Meadowlark
Farms

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 946 $ 1,022 $ 2,649 $ 908 $ 1,135 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 946 $ 1,022 $ 2,649 $ 908 $ 1,135

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 1,026 $ 1,638 $ 9,013 $ 6,461 $ 7,938 Annual Tree Maintenance Expenses 147 164 411 141 380
Annual Landscape Water Expenses 1,350 1,495 3,650 1,225 3,450 Annual Landscape Irrigation Operation & Maintenance - Electrical 70 70 91 70 128 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 2,592 $ 3,367 $ 13,165 $ 7,896 $ 11,896 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 3,539 $ 4,389 $ 15,814 $ 8,805 $ 13,032

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 47 $ 51 $ 132 $ 45 $ 57 Landscape Rehab Funding Collection 73 96 383 233 345
Tree Rehab Funding Collection 73 82 204 70 103
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 194 $ 229 $ 719 $ 348 $ 505

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 194 $ 229 $ 719 $ 348 $ 505 TOTAL DIRECT ANNUAL FUNDING $ 3,732 $ 4,618 $ 16,533 $ 9,153 $ 13,537

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (95) $ (102) $ (265) $ (91) $ (114) Landscape General Benefit — City Funded (66) (74) (186) (64) (172) TOTAL GENERAL BENEFIT — CITY FUNDED $ (161) $ (176) $ (451) $ (155) $ (286) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 3,571 $ 4,441 $ 16,082 $ 8,998 $ 13,251

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ - $ 5,211 $ 6,212 $ 1,840 $ 2,334 Operational Reserve (Transfer/Contribution) (167) - - - - TOTAL OPERATIONAL RESERVES $ (167) $ 5,211 $ 6,212 $ 1,840 $ 2,334

ADMINISTRATION
Total Annual District Administration $ 296 $ 358 $ 1,230 $ 634 $ 983 County Administration Fee 50 54 140 48 60
TOTAL ANNUAL ADMINISTRATION $ 346 $ 412 $ 1,370 $ 682 $ 1,043 TOTAL INCIDENTAL EXPENSES $ 179 $ 5,623 $ 7,582 $ 2,522 $ 3,377 BALANCE TO LEVY $ 3,750 $ 10,064 $ 23,664 $ 11,520 $ 16,628 Reserve Balance July 1, 2023(1) $ 9,620 $ (4,426) $ 51,474 $ 25,665 $ 34,836 Transfer to Capital Improvement (7,684) (49,779) - (23,102) (30,654) Reserve Levy Adjustment (167) 5,211 6,212 1,840 2,334
Ending Reserve Balance June 30, 2024 $ 1,769 $ 785 $ 7,907 $ 4,402 $ 6,516 Capital Improvement Balance $ 7,684 $ - $ 49,779 $ 23,102 $ 30,654 Levy Adjustment to Capital Improvement 194 229 719 348 505 Ending Capital Improvement Balance June 30, 2024 $ 7,877 $ 229 $ 50,498 $ 23,450 $ 31,159

DISTRICT STATISTICS
Total Parcels 25 27 70 24 30
Total Assessable Parcels 25 27 70 24 30
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 25.00 27.00 70.00 24.00 30.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 149.99 $ 372.74 $ 338.06 $ 480.00 $ 554.26 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 150.00 $ 469.05 $ 469.05 $ 1,190.59 $ 679.56 Attachment 2

2023/2024 L&L No. 1 Page 63

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 02 Zone 02 Zone 03 Zone 03 Zone 03
Sub Area 2F Sub Area 15 Sub Area 20 Sub Area 25 Sub Area 30 Tract 1632-10 Tract 1832 PR 91-088 PR 94-016 PR 91-089

BUDGET ITEMS
Meadowlark
Farms Erskine Grantham Johnson Schnied

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 2,649 $ 1,747 $ 66 $ 66 $ 92 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 2,649 $ 1,747 $ 66 $ 66 $ 92

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 22,215 $ 2,223 $ 104 $ 104 $ 104 Annual Tree Maintenance Expenses 923 139 2 2 3
Annual Landscape Water Expenses 8,200 2,000 - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical 242 340 - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 31,580 $ 4,702 $ 106 $ 106 $ 107 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 34,230 $ 6,449 $ 172 $ 172 $ 199

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 132 $ 87 $ 3 $ 3 $ 5 Landscape Rehab Funding Collection 920 137 3 3 3
Tree Rehab Funding Collection 249 0 0 0 0
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 1,301 $ 224 $ 7 $ 7 $ 8

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 1,301 $ 224 $ 7 $ 7 $ 8 TOTAL DIRECT ANNUAL FUNDING $ 35,530 $ 6,673 $ 179 $ 179 $ 207

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (265) $ (175) $ (7) $ (7) $ (9) Landscape General Benefit — City Funded (541) (143) (89) (89) (124) TOTAL GENERAL BENEFIT — CITY FUNDED $ (806) $ (318) $ (96) $ (96) $ (133) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 34,725 $ 6,355 $ 83 $ 83 $ 74

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 5,418 $ - $ 167 $ 167 $ 260 Operational Reserve (Transfer/Contribution) - (1,162) - - - TOTAL OPERATIONAL RESERVES $ 5,418 $ (1,162) $ 167 $ 167 $ 260

ADMINISTRATION
Total Annual District Administration $ 2,579 $ 525 $ 17 $ 17 $ 20 County Administration Fee 140 146 8 8 6
TOTAL ANNUAL ADMINISTRATION $ 2,719 $ 671 $ 25 $ 25 $ 26 TOTAL INCIDENTAL EXPENSES $ 8,138 $ (491) $ 192 $ 192 $ 286 BALANCE TO LEVY $ 42,862 $ 5,865 $ 275 $ 275 $ 359
Reserve Balance July 1, 2023(1) $ 95,180 $ 5,887 $ 249 $ 247 $ (377) Transfer to Capital Improvement (83,483) (1,501) (330) (328) - Reserve Levy Adjustment 5,418 (1,162) 167 167 260
Ending Reserve Balance June 30, 2024 $ 17,115 $ 3,225 $ 86 $ 86 $ (117) Capital Improvement Balance $ 83,483 $ 1,501 $ 330 $ 328 $ - Levy Adjustment to Capital Improvement 1,301 224 7 7 8
Ending Capital Improvement Balance June 30, 2024 $ 84,784 $ 1,725 $ 337 $ 335 $ 8

DISTRICT STATISTICS
Total Parcels 73 73 4 4 3
Total Assessable Parcels 70 73 4 4 3
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 70.00 73.00 4.00 4.00 3.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 612.32 $ 80.34 $ 68.79 $ 68.79 $ 119.77 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 679.56 $ 80.34 $ 68.79 $ 68.79 $ 119.77 Attachment 2

2023/2024 L&L No. 1 Page 64

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 04 Zone 04 Zone 04 Zone 05 Zone 05
Sub Area 5 Sub Area 16 Sub Area 27 Sub Area 36A Sub Area 36B Tract 1508-1 & Tract 1508-3 Tract 1508-4 Tract 1895-1 Tract 1895-2 BUDGET ITEMS Tract 1508-2
Riverbank Riverbank Riverbank River Oaks
(Stonebrook)
River Oaks
(VY/VV Estates)

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 4,799 $ 1,427 $ 1,913 $ 1,802 $ 3,127 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 4,799 $ 1,427 $ 1,913 $ 1,802 $ 3,127

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 3,948 $ 1,173 $ 1,575 $ 15,576 $ 38,781 Annual Tree Maintenance Expenses 327 97 130 932 1,813
Annual Landscape Water Expenses 830 260 295 9,335 17,880 Annual Landscape Irrigation Operation & Maintenance - Electrical 325 100 130 250 295 Annual Landscape Lighting Operation & Maintenance - Electrical 289 89 116 - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 5,719 $ 1,719 $ 2,246 $ 26,094 $ 58,769 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 10,518 $ 3,146 $ 4,159 $ 27,896 $ 61,895

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 240 $ 71 $ 96 $ 90 $ 156 Landscape Rehab Funding Collection 153 46 60 755 1,709
Tree Rehab Funding Collection 311 93 124 - 484
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 704 $ 210 $ 280 $ 845 $ 2,349

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 704 $ 210 $ 280 $ 845 $ 2,349 TOTAL DIRECT ANNUAL FUNDING $ 11,222 $ 3,356 $ 4,439 $ 28,741 $ 64,244

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (480) $ (143) $ (191) $ (180) $ (313) Landscape General Benefit — City Funded (956) (284) (381) (462) (889) TOTAL GENERAL BENEFIT — CITY FUNDED $ (1,436) $ (427) $ (573) $ (642) $ (1,201) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 9,786 $ 2,929 $ 3,866 $ 28,099 $ 63,043

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 8,109 $ 2,392 $ 3,170 $ 2,974 $ 15,474 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 8,109 $ 2,392 $ 3,170 $ 2,974 $ 15,474

ADMINISTRATION
Total Annual District Administration $ 787 $ 233 $ 411 $ 2,257 $ 4,875 County Administration Fee 296 88 118 98 168
TOTAL ANNUAL ADMINISTRATION $ 1,083 $ 321 $ 529 $ 2,355 $ 5,043 TOTAL INCIDENTAL EXPENSES $ 9,192 $ 2,713 $ 3,699 $ 5,329 $ 20,517 BALANCE TO LEVY $ 18,978 $ 5,642 $ 7,566 $ 33,429 $ 83,559 Reserve Balance July 1, 2023(1) $ 2,435 $ (2,695) $ 3,203 $ 22,059 $ 134,207 Transfer to Capital Improvement (5,285) (4,294) - (11,085) (118,733) Reserve Levy Adjustment 8,109 2,392 3,170 2,974 15,474
Ending Reserve Balance June 30, 2024 $ 5,259 $ (303) $ 2,080 $ 13,948 $ 30,948 Capital Improvement Balance $ 5,285 $ 4,294 - $ $ 11,085 $ 118,733 Levy Adjustment to Capital Improvement 704 210 280 845 2,349 Ending Capital Improvement Balance June 30, 2024 $ 5,990 $ 210 $ 4,574 $ 11,930 $ 121,081

DISTRICT STATISTICS
Total Parcels 148 44 59 50 92
Total Assessable Parcels 148 44 59 49 84
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 148.00 44.00 59.00 49.00 84.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 128.23 $ 128.23 $ 128.23 $ 682.22 $ 994.76 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 128.24 $ 128.24 $ 128.24 $ 682.22 $ 1,189.24 Attachment 2

2023/2024 L&L No. 1 Page 65

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 05 Zone 05 Zone 05 Zone 05 Zone 05
Sub Area 36C Sub Area 36D Sub Area 36E Sub Area 36F Sub Area 36G Tract 2376 Tract 2376 Tract 2457-1 & Tract 2457-3 & Tract 2457-4 BUDGET ITEMS Tract 2457-2 Tract 2887-1
River Oaks
(Wedgewood)
River Oaks
(Cottage/Classics)
River Oaks
(Traditions)
River Oaks
Community River Oaks

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 1,839 $ 3,311 $ 2,832 $ 2,428 $ 2,465 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 1,839 $ 3,311 $ 2,832 $ 2,428 $ 2,465

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 18,575 $ 18,386 $ 17,658 $ 21,166 $ 15,431 Annual Tree Maintenance Expenses 1,596 1,054 1,003 1,044 1,206 Annual Landscape Water Expenses 14,075 9,843 9,054 9,772 10,532 Annual Landscape Irrigation Operation & Maintenance - Electrical 295 295 285 295 295 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 34,541 $ 29,578 $ 28,000 $ 32,278 $ 27,464 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 36,380 $ 32,888 $ 30,832 $ 34,705 $ 29,928

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 92 $ 166 $ 142 $ 121 $ 123 Landscape Rehab Funding Collection 988 856 810 937 788
Tree Rehab Funding Collection 438 526 504 514 632
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 1,518 $ 1,548 $ 1,456 $ 1,572 $ 1,543

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 1,518 $ 1,548 $ 1,456 $ 1,572 $ 1,543 TOTAL DIRECT ANNUAL FUNDING $ 37,898 $ 34,436 $ 32,288 $ 36,278 $ 31,472

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (184) $ (331) $ (283) $ (243) $ (246) Landscape General Benefit — City Funded (756) (551) (514) (545) (600) TOTAL GENERAL BENEFIT — CITY FUNDED $ (940) $ (882) $ (798) $ (788) $ (846) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 36,958 $ 33,554 $ 31,491 $ 35,490 $ 30,625

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 2,429 $ 10,159 $ 5,114 $ 7,950 $ 930 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 2,429 $ 10,159 $ 5,114 $ 7,950 $ 930

ADMINISTRATION
Total Annual District Administration $ 2,985 $ 2,664 $ 2,485 $ 2,757 $ 2,458 County Administration Fee 100 180 154 182 134
TOTAL ANNUAL ADMINISTRATION $ 3,085 $ 2,844 $ 2,639 $ 2,939 $ 2,592 TOTAL INCIDENTAL EXPENSES $ 5,514 $ 13,002 $ 7,753 $ 10,889 $ 3,522 BALANCE TO LEVY $ 42,472 $ 46,556 $ 39,244 $ 46,379 $ 34,147 Reserve Balance July 1, 2023(1) $ 75,857 $ 114,801 $ 96,271 $ 106,816 $ 97,463 Transfer to Capital Improvement (60,095) (108,516) (85,969) (97,413) (83,428) Reserve Levy Adjustment 2,429 10,159 5,114 7,950 930
Ending Reserve Balance June 30, 2024 $ 18,190 $ 16,444 $ 15,416 $ 17,353 $ 14,964 Capital Improvement Balance $ 60,095 $ 108,516 $ 85,969 $ 97,413 $ 83,428 Levy Adjustment to Capital Improvement 1,518 1,548 1,456 1,572 1,543 Ending Capital Improvement Balance June 30, 2024 $ 61,613 $ 110,064 $ 87,425 $ 98,986 $ 84,971

DISTRICT STATISTICS
Total Parcels 52 95 79 97 68
Total Assessable Parcels 50 90 77 91 67
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 50.00 90.00 77.00 91.00 67.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 849.44 $ 517.29 $ 509.66 $ 509.66 $ 509.66 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 849.45 $ 849.45 $ 509.67 $ 509.67 $ 509.67 Attachment 2

2023/2024 L&L No. 1 Page 66

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 06 Zone 06 Zone 06 Zone 06 Zone 06
Sub Area 12 Sub Area 28 Sub Area 29 Sub Area 31 Sub Area 42A Tract 2070 Tract 1718 PR 95-013 PR 94-128 Tract 2214-1

BUDGET ITEMS
Alder Creek Rainbow Court French Orradre

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 509 $ 509 $ 85 $ 85 $ 237 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 509 $ 509 $ 85 $ 85 $ 237

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ - $ - $ - Annual Tree Maintenance Expenses - - - - -
Annual Landscape Water Expenses - - - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical - - - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ - $ - $ - $ - TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 509 $ 509 $ 85 $ 85 $ 237

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 25 $ 25 $ 4 $ 4 $ 12 Landscape Rehab Funding Collection - - - - -
Tree Rehab Funding Collection - - - - -
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 25 $ 25 $ 4 $ 4 $ 12

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 25 $ 25 $ 4 $ 4 $ 12 TOTAL DIRECT ANNUAL FUNDING $ 534 $ 534 $ 89 $ 89 $ 249

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (51) $ (51) $ (8) $ (8) $ (24) Landscape General Benefit — City Funded - - - - -
TOTAL GENERAL BENEFIT — CITY FUNDED $ (51) $ (51) $ (8) $ (8) $ (24) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 483 $ 483 $ 81 $ 81 $ 226

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 972 $ 288 $ 44 $ 44 $ 291 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 972 $ 288 $ 44 $ 44 $ 291

ADMINISTRATION
Total Annual District Administration $ 51 $ 51 $ 8 $ 8 $ 24 County Administration Fee 192 26 8 8 36
TOTAL ANNUAL ADMINISTRATION $ 243 $ 77 $ 16 $ 16 $ 60
TOTAL INCIDENTAL EXPENSES $ 1,215 $ 365 $ 61 $ 61 $ 350 BALANCE TO LEVY $ 1,698 $ 848 $ 141 $ 141 $ 576
Reserve Balance July 1, 2023(1) $ 382 $ 48 $ 38 $ 746 $ 1,664 Transfer to Capital Improvement (1,100) (81) (40) (748) (1,837) Reserve Levy Adjustment 972 288 44 44 291
Ending Reserve Balance June 30, 2024 $ 254 $ 254 $ 42 $ 42 $ 119 Capital Improvement Balance $ 1,100 $ 81 $ 40 $ 748 $ 1,837 Levy Adjustment to Capital Improvement 25 25 4 4 12
Ending Capital Improvement Balance June 30, 2024 $ 1,125 $ 107 $ 45 $ 752 $ 1,848

DISTRICT STATISTICS
Total Parcels 96 13 4 4 18
Total Assessable Parcels 96 13 4 4 18
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 96.00 13.00 4.00 4.00 18.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 17.69 $ 65.23 $ 35.37 $ 35.37 $ 32.00 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 25.74 $ 78.63 $ 350.00 $ 200.00 $ 376.38 Attachment 2

2023/2024 L&L No. 1 Page 67

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 06 Zone 06 Zone 06 Zone 06 Zone 06
Sub Area 42B Sub Area 42C Sub Area 42D Sub Area 53 Sub Area 61 Tract 2214-2 Tract 2214-3 Tract 2214-4 PR 91-045 Tract 2005

BUDGET ITEMS
Orradre Orradre Orradre Larson Dallons Drive

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 237 $ 382 $ 330 $ 339 $ 678 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 237 $ 382 $ 330 $ 339 $ 678

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ - $ - $ - Annual Tree Maintenance Expenses - - - - -
Annual Landscape Water Expenses - - - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical - - - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ - $ - $ - $ - TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 237 $ 382 $ 330 $ 339 $ 678

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 12 $ 19 $ 16 $ 17 $ 34 Landscape Rehab Funding Collection - - - - -
Tree Rehab Funding Collection - - - - -
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 12 $ 19 $ 16 $ 17 $ 34

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 12 $ 19 $ 16 $ 17 $ 34 TOTAL DIRECT ANNUAL FUNDING $ 249 $ 402 $ 346 $ 356 $ 712

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (24) $ (38) $ (33) $ (34) $ (68) Landscape General Benefit — City Funded - - - - -
TOTAL GENERAL BENEFIT — CITY FUNDED $ (24) $ (38) $ (33) $ (34) $ (68) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 226 $ 363 $ 313 $ 322 $ 644

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 231 $ 469 $ 404 $ 85 $ 186 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 231 $ 469 $ 404 $ 85 $ 186

ADMINISTRATION
Total Annual District Administration $ 24 $ 38 $ 33 $ 34 $ 68 County Administration Fee 36 58 50 6 16
TOTAL ANNUAL ADMINISTRATION $ 60 $ 96 $ 83 $ 40 $ 84
TOTAL INCIDENTAL EXPENSES $ 291 $ 565 $ 487 $ 125 $ 269 BALANCE TO LEVY $ 517 $ 928 $ 800 $ 447 $ 914
Reserve Balance July 1, 2023(1) $ 1,664 $ 3,346 $ 2,611 $ 121 $ 373 Transfer to Capital Improvement (1,777) (3,624) (2,850) (36) (219) Reserve Levy Adjustment 231 469 404 85 186
Ending Reserve Balance June 30, 2024 $ 119 $ 191 $ 165 $ 170 $ 339 Capital Improvement Balance $ 1,777 $ 3,624 $ 2,850 $ 36 $ 219 Levy Adjustment to Capital Improvement 12 19 16 17 34
Ending Capital Improvement Balance June 30, 2024 $ 1,789 $ 3,643 $ 2,867 $ 53 $ 253

DISTRICT STATISTICS
Total Parcels 18 29 25 3 8
Total Assessable Parcels 18 29 25 3 8
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 18.00 29.00 25.00 3.00 8.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 28.70 $ 32.00 $ 32.00 $ 148.91 $ 114.21 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 376.38 $ 376.38 $ 376.38 $ 1,731.25 $ 1,191.61 Attachment 2

2023/2024 L&L No. 1 Page 68

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 06 Zone 06 Zone 06 Zone 06 Zone 06
Sub Area 77 Sub Area 78 Sub Area 79 Sub Area 83 Sub Area 84 Tract 2404 PR 01-141 PR 01-266 PR 97-226 PR 97-227

BUDGET ITEMS

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 509 $ 170 $ 509 $ 85 $ 85 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 509 $ 170 $ 509 $ 85 $ 85

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ - $ - $ - Annual Tree Maintenance Expenses - - - - -
Annual Landscape Water Expenses - - - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical - - - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ - $ - $ - $ - TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 509 $ 170 $ 509 $ 85 $ 85

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 25 $ 8 $ 25 $ 4 $ 4 Landscape Rehab Funding Collection - - - - -
Tree Rehab Funding Collection - - - - -
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 25 $ 8 $ 25 $ 4 $ 4

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 25 $ 8 $ 25 $ 4 $ 4 TOTAL DIRECT ANNUAL FUNDING $ 534 $ 178 $ 534 $ 89 $ 89

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (51) $ (17) $ (51) $ (8) $ (8) Landscape General Benefit — City Funded - - - - -
TOTAL GENERAL BENEFIT — CITY FUNDED $ (51) $ (17) $ (51) $ (8) $ (8) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 483 $ 161 $ 483 $ 81 $ 81

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 459 $ 46 $ 127 $ 34 $ 34 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 459 $ 46 $ 127 $ 34 $ 34

ADMINISTRATION
Total Annual District Administration $ 51 $ 17 $ 51 $ 8 $ 8 County Administration Fee 72 4 6 4 4
TOTAL ANNUAL ADMINISTRATION $ 123 $ 21 $ 57 $ 12 $ 12
TOTAL INCIDENTAL EXPENSES $ 582 $ 67 $ 184 $ 46 $ 46
BALANCE TO LEVY $ 1,065 $ 228 $ 667 $ 127 $ 127
Reserve Balance July 1, 2023(1) $ 838 $ 886 $ 86 $ 1,246 $ 1,258 Transfer to Capital Improvement (1,043) (848) - (1,237) (1,249) Reserve Levy Adjustment 459 46 127 34 34
Ending Reserve Balance June 30, 2024 $ 254 $ 85 $ 213 $ 42 $ 42 Capital Improvement Balance $ 1,043 $ 848 $ - $ 1,237 $ 1,249 Levy Adjustment to Capital Improvement 25 8 25 4 4
Ending Capital Improvement Balance June 30, 2024 $ 1,069 $ 856 $ 25 $ 1,242 $ 1,253

DISTRICT STATISTICS
Total Parcels 37 2 3 2 2
Total Assessable Parcels 36 2 3 2 2
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 36.00 2.00 3.00 2.00 2.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 29.59 $ 114.20 $ 222.37 $ 63.44 $ 63.44 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 101.92 $ 3,397.83 $ 339.78 $ 2,007.39 $ 1,906.97 Attachment 2

2023/2024 L&L No. 1 Page 69

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 06 Zone 06 Zone 07A Zone 07A Zone 07A
Sub Area 99 Sub Area 100 Sub Area 45A Sub Area 45B Sub Area 45C Tract 2521 PR 03-222 Tract 1771-1 Tract 1771-3 Tracts 1771-4

BUDGET ITEMS
BurkeEllsworthBurkeEllsworthBurkeEllsworth

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 848 $ 339 $ 2,514 $ 3,143 $ 2,263 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 848 $ 339 $ 2,514 $ 3,143 $ 2,263

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ 15,102 $ 18,866 $ 11,466 Annual Tree Maintenance Expenses - - 3,500 5,000 4,500
Annual Landscape Water Expenses - - 5,907 7,383 5,316
Annual Landscape Irrigation Operation & Maintenance - Electrical - - 180 225 160 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ - $ 24,689 $ 31,474 $ 21,442 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 848 $ 339 $ 27,203 $ 34,617 $ 23,705

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 42 $ 17 $ 126 $ 157 $ 113 Landscape Rehab Funding Collection - - 636 794 508
Tree Rehab Funding Collection - - 624 781 562
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 42 $ 17 $ 1,386 $ 1,732 $ 1,183

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 42 $ 17 $ 1,386 $ 1,732 $ 1,183 TOTAL DIRECT ANNUAL FUNDING $ 890 $ 356 $ 28,589 $ 36,349 $ 24,889

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (85) $ (34) $ (251) $ (314) $ (226) Landscape General Benefit — City Funded - - (1,192) (1,490) (1,073) TOTAL GENERAL BENEFIT — CITY FUNDED $ (85) $ (34) $ (1,443) $ (1,804) $ (1,299) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 805 $ 322 $ 27,145 $ 34,545 $ 23,589

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 221 $ 93 $ - $ - $ -
Operational Reserve (Transfer/Contribution) - - (2,310) (3,561) (1,259) TOTAL OPERATIONAL RESERVES $ 221 $ 93 $ (2,310) $ (3,561) $ (1,259)

ADMINISTRATION
Total Annual District Administration $ 85 $ 34 $ 2,019 $ 2,584 $ 1,838 County Administration Fee 18 8 80 100 72
TOTAL ANNUAL ADMINISTRATION $ 103 $ 42 $ 2,099 $ 2,684 $ 1,910 TOTAL INCIDENTAL EXPENSES $ 324 $ 135 $ (211) $ (877) $ 651 BALANCE TO LEVY $ 1,129 $ 457 $ 26,934 $ 33,668 $ 24,241 Reserve Balance July 1, 2023(1) $ 1,165 $ 112 $ 64,863 $ 99,369 $ 70,669 Transfer to Capital Improvement (963) (36) (48,952) (78,500) (57,558) Reserve Levy Adjustment 221 93 (2,310) (3,561) (1,259)
Ending Reserve Balance June 30, 2024 $ 424 $ 170 $ 13,601 $ 17,308 $ 11,853 Capital Improvement Balance $ 963 $ 36 $ 48,952 $ 78,500 $ 57,558 Levy Adjustment to Capital Improvement 42 17 1,386 1,732 1,183 Ending Capital Improvement Balance June 30, 2024 $ 1,005 $ 53 $ 50,338 $ 80,232 $ 58,741

DISTRICT STATISTICS
Total Parcels 9 4 40 50 36
Total Assessable Parcels 9 4 40 50 36
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 9.00 4.00 40.00 50.00 36.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 125.49 $ 114.21 $ 673.36 $ 673.36 $ 673.36 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 655.35 $ 245.75 $ 673.37 $ 673.37 $ 673.37 Attachment 2

2023/2024 L&L No. 1 Page 70

(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 07A Zone 07A Zone 07B Zone 07C Zone 09
Sub Area 45D Sub Area 45E Sub Area 21 Sub Area 63 Sub Area 52 (A-E) Tract 1771-5 Tract 1771-6 Tract 1754-1 & Tract 2351 Tracts 2281-(1 to 5) BUDGET ITEMS Tract 1754-2
BurkeEllsworthBurkeEllsworth Eagle Creek Shadow Canyon

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 2,577 $ 1,760 $ 4,149 $ 3,771 $ 5,934 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 2,577 $ 1,760 $ 4,149 $ 3,771 $ 5,934

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 15,475 $ 4,928 $ 10,475 $ 12,275 $ 55,192 Annual Tree Maintenance Expenses 3,500 5,500 963 1,059 2,348 Annual Landscape Water Expenses 6,054 4,135 4,902 10,000 39,895 Annual Landscape Irrigation Operation & Maintenance - Electrical 185 125 115 155 965 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 25,214 $ 14,688 $ 16,454 $ 23,489 $ 98,400 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 27,791 $ 16,448 $ 20,603 $ 27,261 $ 104,334

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 129 $ 88 $ 207 $ 189 $ 297 Landscape Rehab Funding Collection 651 276 465 673 2,882 Tree Rehab Funding Collection 640 437 453 750 2,134
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 1,420 $ 801 $ 1,125 $ 1,611 $ 5,313

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 1,420 $ 801 $ 1,125 $ 1,611 $ 5,313 TOTAL DIRECT ANNUAL FUNDING $ 29,212 $ 17,249 $ 21,728 $ 28,872 $ 109,647

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (258) $ (176) $ (415) $ (377) $ (593) Landscape General Benefit — City Funded (1,222) (834) (1,503) (1,439) (3,350) TOTAL GENERAL BENEFIT — CITY FUNDED $ (1,479) $ (1,010) $ (1,918) $ (1,817) $ (3,943) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 27,732 $ 16,239 $ 19,810 $ 27,056 $ 105,704

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ - $ 1,141 $ 7,332 $ 4,428 $ 7,927 Operational Reserve (Transfer/Contribution) (2,267) - - - - TOTAL OPERATIONAL RESERVES $ (2,267) $ 1,141 $ 7,332 $ 4,428 $ 7,927

ADMINISTRATION
Total Annual District Administration $ 2,060 $ 1,418 $ 1,576 $ 2,901 $ 9,438 County Administration Fee 82 56 132 120 300
TOTAL ANNUAL ADMINISTRATION $ 2,142 $ 1,474 $ 1,708 $ 3,021 $ 9,738 TOTAL INCIDENTAL EXPENSES $ (124) $ 2,615 $ 9,040 $ 7,448 $ 17,665 BALANCE TO LEVY $ 27,608 $ 18,854 $ 28,850 $ 34,504 $ 123,369 Reserve Balance July 1, 2023(1) $ 72,351 $ 54,125 $ 52,998 $ 6,018 $ 247,962 Transfer to Capital Improvement (56,188) (47,042) (50,029) - (203,722) Reserve Levy Adjustment (2,267) 1,141 7,332 4,428 7,927 Ending Reserve Balance June 30, 2024 $ 13,896 $ 8,224 $ 10,301 $ 10,446 $ 52,167 Capital Improvement Balance $ 56,188 $ 47,042 $ 50,029 $ - $ 203,722 Levy Adjustment to Capital Improvement 1,420 801 1,125 1,611 5,313 Ending Capital Improvement Balance June 30, 2024 $ 57,609 $ 47,843 $ 51,154 $ 1,611 $ 209,035

DISTRICT STATISTICS
Total Parcels 41 28 66 60 151
Total Assessable Parcels 41 28 66 60 150
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 41.00 28.00 66.00 60.00 150.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 673.36 $ 673.36 $ 437.12 $ 575.06 $ 822.46 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 673.37 $ 673.37 $ 478.41 $ 575.07 $ 822.47 Attachment 2

2023/2024 L&L No. 1 Page 71
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 10A Zone 10A Zone 10B Zone 10B Zone 10B
Sub Area 13 Sub Area 67 Sub Area 72A Sub Area 72B Sub Area 72C Tract 1886 Tract 2373 Tract 2350-I & II Tract 2350-3 Tract 2350-4

BUDGET ITEMS
Willhoit

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 4,578 $ 2,374 $ 3,851 $ 3,343 $ 2,761 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 4,578 $ 2,374 $ 3,851 $ 3,343 $ 2,761

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 6,636 $ 8,791 $ 50,683 $ 56,303 $ 50,308 Annual Tree Maintenance Expenses 401 595 2,788 1,500 500 Annual Landscape Water Expenses 5,027 5,027 20,872 21,586 17,836 Annual Landscape Irrigation Operation & Maintenance - Electrical 140 36 770 665 550 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 12,204 $ 14,448 $ 75,112 $ 80,054 $ 69,194 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 16,782 $ 16,822 $ 78,964 $ 83,397 $ 71,955

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 229 $ 119 $ 193 $ 167 $ 138 Landscape Rehab Funding Collection 354 416 2,170 2,357 2,061 Tree Rehab Funding Collection 363 172 1,751 - -
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 946 $ 707 $ 4,113 $ 2,524 $ 2,199

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 946 $ 707 $ 4,113 $ 2,524 $ 2,199 TOTAL DIRECT ANNUAL FUNDING $ 17,728 $ 17,529 $ 83,077 $ 85,921 $ 74,154

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (458) $ (237) $ (385) $ (334) $ (276) Landscape General Benefit — City Funded (820) (254) (3,613) (3,136) (2,591) TOTAL GENERAL BENEFIT — CITY FUNDED $ (1,278) $ (491) $ (3,998) $ (3,470) $ (2,867) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 16,451 $ 17,038 $ 79,078 $ 82,451 $ 71,288

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 5,118 $ 2,756 $ 19,741 $ - $ - Operational Reserve (Transfer/Contribution) - - - (7,337) (8,384) TOTAL OPERATIONAL RESERVES $ 5,118 $ 2,756 $ 19,741 $ (7,337) $ (8,384)

ADMINISTRATION
Total Annual District Administration $ 1,297 $ 1,226 $ 7,291 $ 7,760 $ 6,746 County Administration Fee 162 42 106 92 76
TOTAL ANNUAL ADMINISTRATION $ 1,459 $ 1,268 $ 7,397 $ 7,852 $ 6,822 TOTAL INCIDENTAL EXPENSES $ 6,578 $ 4,023 $ 27,138 $ 515 $ (1,562) BALANCE TO LEVY $ 23,028 $ 21,061 $ 106,216 $ 82,966 $ 69,725 Reserve Balance July 1, 2023(1) $ 53,564 $ 37,873 $ 205,493 $ 308,708 $ 232,159 Transfer to Capital Improvement (50,292) (32,217) (185,752) (259,672) (187,797) Reserve Levy Adjustment 5,118 2,756 19,741 (7,337) (8,384) Ending Reserve Balance June 30, 2024 $ 8,391 $ 8,411 $ 39,482 $ 41,699 $ 35,978 Capital Improvement Balance $ 50,292 $ 32,217 $ 185,752 $ 259,672 $ 187,797 Levy Adjustment to Capital Improvement 946 707 4,113 2,524 2,199 Ending Capital Improvement Balance June 30, 2024 $ 51,238 $ 32,924 $ 189,865 $ 262,196 $ 189,996

DISTRICT STATISTICS
Total Parcels 81 22 54 46 38
Total Assessable Parcels 81 21 53 46 38
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 81.00 21.00 53.00 46.00 38.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 284.30 $ 1,002.91 $ 2,004.08 $ 1,803.60 $ 1,834.88 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 284.30 $ 1,189.24 $ 2,553.46 $ 2,548.37 $ 2,148.87 Attachment 2

2023/2024 L&L No. 1 Page 72
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 10B Zone 11 Zone 11 Zone 11 Zone 11
Sub Area 72D Sub Area 32 Sub Area 38 Sub Area 39 Sub Area 48 Tract 2350-I & II Tract 2223-1 PR 98-008 PR 98-009 Tract 2284

BUDGET ITEMS
(Gated) Bella Vista Arceiro Arceiro Harris

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 2,761 $ 2,560 $ 725 $ 628 $ 725 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 2,761 $ 2,560 $ 725 $ 628 $ 725

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 46,936 $ 1,863 $ 1,863 $ 1,863 $ 1,863 Annual Tree Maintenance Expenses 300 8,000 1,000 1,000 2,000 Annual Landscape Water Expenses 8,211 - - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical 230 233 18 16 18 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 55,677 $ 10,096 $ 2,881 $ 2,879 $ 3,881 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 58,438 $ 12,657 $ 3,606 $ 3,507 $ 4,606

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 138 $ 128 $ 36 $ 31 $ 36 Landscape Rehab Funding Collection 1,661 63 56 56 56
Tree Rehab Funding Collection - 295 109 110 101
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 1,799 $ 486 $ 201 $ 198 $ 193

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 1,799 $ 486 $ 201 $ 198 $ 193 TOTAL DIRECT ANNUAL FUNDING $ 60,237 $ 13,143 $ 3,807 $ 3,705 $ 4,799

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (276) $ (256) $ (72) $ (63) $ (72) Landscape General Benefit — City Funded (1,500) (650) (201) (184) (195) TOTAL GENERAL BENEFIT — CITY FUNDED $ (1,776) $ (906) $ (273) $ (247) $ (268) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 58,462 $ 12,237 $ 3,534 $ 3,458 $ 4,531

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ - $ - $ - $ - $ -
Operational Reserve (Transfer/Contribution) (8,664) (246) (583) (485) (369) TOTAL OPERATIONAL RESERVES $ (8,664) $ (246) $ (583) $ (485) $ (369)

ADMINISTRATION
Total Annual District Administration $ 5,307 $ 1,153 $ 255 $ 245 $ 354 County Administration Fee 76 106 30 26 30
TOTAL ANNUAL ADMINISTRATION $ 5,383 $ 1,259 $ 285 $ 271 $ 384 TOTAL INCIDENTAL EXPENSES $ (3,281) $ 1,013 $ (298) $ (214) $ 15 BALANCE TO LEVY $ 55,180 $ 13,250 $ 3,236 $ 3,244 $ 4,547 Reserve Balance July 1, 2023(1) $ 227,182 $ 44,533 $ 10,169 $ 8,427 $ 13,201 Transfer to Capital Improvement (189,299) (37,959) (7,784) (6,189) (10,529) Reserve Levy Adjustment (8,664) (246) (583) (485) (369) Ending Reserve Balance June 30, 2024 $ 29,219 $ 6,328 $ 1,803 $ 1,754 $ 2,303 Capital Improvement Balance $ 189,299 $ 37,959 $ 7,784 $ 6,189 $ 10,529 Levy Adjustment to Capital Improvement 1,799 486 201 198 193 Ending Capital Improvement Balance June 30, 2024 $ 191,098 $ 38,445 $ 7,985 $ 6,386 $ 10,722

DISTRICT STATISTICS
Total Parcels 43 53 15 13 15
Total Assessable Parcels 38 53 15 13 15
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 38.00 53.00 15.00 13.00 15.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 1,452.11 $ 250.00 $ 215.74 $ 249.51 $ 303.11 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 2,553.46 $ 250.00 $ 215.74 $ 249.51 $ 303.12 Attachment 2

2023/2024 L&L No. 1 Page 73
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 11 Zone 11 Zone 11 Zone 11 Zone 12
Sub Area 57 Sub Area 75 Sub Area 76A Sub Area 76B Sub Area 3 Tract 2223-2 Tract 2296 Tract 2431 Tract 2430 Tract 1457

BUDGET ITEMS
Bella Vista
Estates

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 2,464 $ 531 $ 580 $ 435 $ 1,674 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 2,464 $ 531 $ 580 $ 435 $ 1,674

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 6,148 $ 3,726 $ 6,211 $ 3,067 $ 3,908 Annual Tree Maintenance Expenses 16,000 1,000 1,000 850 165 Annual Landscape Water Expenses 2,000 357 2,049 2,535 4,400 Annual Landscape Irrigation Operation & Maintenance - Electrical 475 128 128 128 130 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 24,623 $ 5,211 $ 9,388 $ 6,580 $ 8,603 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 27,087 $ 5,743 $ 9,967 $ 7,015 $ 10,277

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 123 $ 27 $ 29 $ 22 $ 84 Landscape Rehab Funding Collection 259 126 252 172 253
Tree Rehab Funding Collection 450 63 112 150 146
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 832 $ 216 $ 393 $ 344 $ 483

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 832 $ 216 $ 393 $ 344 $ 483 TOTAL DIRECT ANNUAL FUNDING $ 27,919 $ 5,959 $ 10,360 $ 7,359 $ 10,760

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (246) $ (53) $ (58) $ (43) $ (167) Landscape General Benefit — City Funded (773) (141) (191) (113) (262) TOTAL GENERAL BENEFIT — CITY FUNDED $ (1,019) $ (194) $ (249) $ (157) $ (429) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 26,900 $ 5,765 $ 10,111 $ 7,202 $ 10,331

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 6,415 $ 952 $ - $ 4,377 $ 270 Operational Reserve (Transfer/Contribution) - - (591) - - TOTAL OPERATIONAL RESERVES $ 6,415 $ 952 $ (591) $ 4,377 $ 270

ADMINISTRATION
Total Annual District Administration $ 4,247 $ 958 $ 1,042 $ 635 $ 826 County Administration Fee 102 22 24 18 176
TOTAL ANNUAL ADMINISTRATION $ 4,349 $ 980 $ 1,066 $ 653 $ 1,002 TOTAL INCIDENTAL EXPENSES $ 10,764 $ 1,933 $ 474 $ 5,030 $ 1,273 BALANCE TO LEVY $ 37,664 $ 7,697 $ 10,585 $ 12,232 $ 11,604 Reserve Balance July 1, 2023(1) $ 216,510 $ 36,889 $ 33,464 $ 2,022 $ 13,377 Transfer to Capital Improvement (209,382) (34,970) (27,889) (2,892) (8,508) Reserve Levy Adjustment 6,415 952 (591) 4,377 270
Ending Reserve Balance June 30, 2024 $ 13,544 $ 2,871 $ 4,984 $ 3,508 $ 5,139 Capital Improvement Balance $ 209,382 $ 34,970 $ 27,889 $ 2,892 $ 8,508 Levy Adjustment to Capital Improvement 832 216 393 344 483 Ending Capital Improvement Balance June 30, 2024 $ 210,213 $ 35,186 $ 28,281 $ 3,236 $ 8,991

DISTRICT STATISTICS
Total Parcels 52 11 12 10 88
Total Assessable Parcels 51 11 12 9 88
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 51.00 11.00 12.00 9.00 88.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 738.51 $ 699.75 $ 882.12 $ 1,359.12 $ 131.86 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 1,106.50 $ 1,189.24 $ 1,189.24 $ 1,359.13 $ 131.87 Attachment 2

2023/2024 L&L No. 1 Page 74
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 12 Zone 12 Zone 12 Zone 12 Zone 12
Sub Area 54 Sub Area 70A Sub Area 70B Sub Area 70C Sub Area 89 Tract 1983 Tract 2254-1 Tract 2254-2 Tract 2254-3 Tract 2391

BUDGET ITEMS
Koval

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 1,526 $ 898 $ 898 $ 3,291 $ 509 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 1,526 $ 898 $ 898 $ 3,291 $ 509

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 8,219 $ 7,584 $ 7,627 $ 25,574 $ 2,382 Annual Tree Maintenance Expenses 89 2,000 500 5,000 54
Annual Landscape Water Expenses 2,942 4,391 4,456 7,455 1,283 Annual Landscape Irrigation Operation & Maintenance - Electrical 70 95 95 175 30 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 11,320 $ 14,070 $ 12,678 $ 38,204 $ 3,749 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 12,846 $ 14,968 $ 13,576 $ 41,495 $ 4,258

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 76 $ 45 $ 45 $ 165 $ 25 Landscape Rehab Funding Collection 337 362 365 996 111
Tree Rehab Funding Collection 35 223 228 266 40
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 448 $ 630 $ 638 $ 1,427 $ 176

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 448 $ 630 $ 638 $ 1,427 $ 176 TOTAL DIRECT ANNUAL FUNDING $ 13,294 $ 15,598 $ 14,214 $ 42,922 $ 4,434

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (153) $ (90) $ (90) $ (329) $ (51) Landscape General Benefit — City Funded (141) (220) (224) (376) (56) TOTAL GENERAL BENEFIT — CITY FUNDED $ (294) $ (310) $ (314) $ (705) $ (106) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 13,001 $ 15,288 $ 13,900 $ 42,217 $ 4,327

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 3,212 $ - $ 386 $ 5,234 $ 489 Operational Reserve (Transfer/Contribution) - (1,144) - - - TOTAL OPERATIONAL RESERVES $ 3,212 $ (1,144) $ 386 $ 5,234 $ 489

ADMINISTRATION
Total Annual District Administration $ 946 $ 1,116 $ 974 $ 3,477 $ 296 County Administration Fee 52 30 30 110 16
TOTAL ANNUAL ADMINISTRATION $ 998 $ 1,146 $ 1,004 $ 3,587 $ 312 TOTAL INCIDENTAL EXPENSES $ 4,209 $ 2 $ 1,390 $ 8,822 $ 801 BALANCE TO LEVY $ 17,210 $ 15,290 $ 15,290 $ 51,038 $ 5,128 Reserve Balance July 1, 2023(1) $ 18,596 $ 24,709 $ 13,102 $ 105,096 $ 6,446 Transfer to Capital Improvement (15,385) (16,081) (6,700) (89,583) (4,806) Reserve Levy Adjustment 3,212 (1,144) 386 5,234 489
Ending Reserve Balance June 30, 2024 $ 6,423 $ 7,484 $ 6,788 $ 20,748 $ 2,129 Capital Improvement Balance $ 15,385 $ 16,081 $ 6,700 $ 89,583 $ 4,806 Levy Adjustment to Capital Improvement 448 630 638 1,427 176 Ending Capital Improvement Balance June 30, 2024 $ 15,833 $ 16,711 $ 7,338 $ 91,010 $ 4,982

DISTRICT STATISTICS
Total Parcels 26 15 15 57 8
Total Assessable Parcels 26 15 15 55 8
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 26.00 15.00 15.00 55.00 8.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 661.93 $ 1,019.34 $ 1,019.34 $ 927.97 $ 641.03 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 750.48 $ 1,019.35 $ 1,019.35 $ 1,359.13 $ 1,254.61 Attachment 2

2023/2024 L&L No. 1 Page 75
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 13A Zone 13B Zone 13C Zone 14 Zone 14
Sub Area 7 Sub Area 22 Sub Area 46 Sub Area 8 Sub Area 11 PM 47-22 & PR 91-095 PR 98-038 Tract 1630 Tract 1723
BUDGET ITEMS PM 48-74
Woodland
Plaza I
Woodland
Plaza II
Woodland Plaza
III Trent

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 650 $ 2,188 $ 543 $ 1,356 $ 678 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 650 $ 2,188 $ 543 $ 1,356 $ 678

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 4,928 $ 14,757 $ 8,100 $ 120 $ - Annual Tree Maintenance Expenses 187 262 442 27 5
Annual Landscape Water Expenses 696 11,821 3,177 - -
Annual Landscape Irrigation Operation & Maintenance - Electrical 4 169 121 3,620 - Annual Landscape Lighting Operation & Maintenance - Electrical - - - 3,620 - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 5,816 $ 27,009 $ 11,840 $ 7,387 $ 5 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 6,466 $ 29,197 $ 12,383 $ 8,743 $ 683

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 33 $ 109 $ 27 $ 68 $ 34 Landscape Rehab Funding Collection 169 802 342 112 -
Tree Rehab Funding Collection 109 159 425 - 25
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 310 $ 1,071 $ 794 $ 180 $ 59

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 310 $ 1,071 $ 794 $ 180 $ 59 TOTAL DIRECT ANNUAL FUNDING $ 6,776 $ 30,268 $ 13,177 $ 8,923 $ 742

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (65) $ (219) $ (54) $ (136) $ (68) Landscape General Benefit — City Funded (55) (956) (418) (727) (121) TOTAL GENERAL BENEFIT — CITY FUNDED $ (120) $ (1,174) $ (473) $ (863) $ (188) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 6,656 $ 29,093 $ 12,704 $ 8,061 $ 553

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 1,617 $ - $ - $ - $ 1,023 Operational Reserve (Transfer/Contribution) - (304) (559) (347) - TOTAL OPERATIONAL RESERVES $ 1,617 $ (304) $ (559) $ (347) $ 1,023

ADMINISTRATION
Total Annual District Administration $ 393 $ 2,234 $ 905 $ 507 $ 77 County Administration Fee 14 26 58 72 32
TOTAL ANNUAL ADMINISTRATION $ 407 $ 2,260 $ 963 $ 579 $ 109 TOTAL INCIDENTAL EXPENSES $ 2,024 $ 1,956 $ 403 $ 232 $ 1,131 BALANCE TO LEVY $ 8,680 $ 31,050 $ 13,108 $ 8,293 $ 1,684 Reserve Balance July 1, 2023(1) $ 14,970 $ 108,318 $ 34,952 $ (241) $ (3,064) Transfer to Capital Improvement (13,353) (93,416) (28,202) - - Reserve Levy Adjustment 1,617 (304) (559) (347) 1,023
Ending Reserve Balance June 30, 2024 $ 3,233 $ 14,598 $ 6,191 $ (588) $ (2,041) Capital Improvement Balance $ 13,353 $ 93,416 $ 28,202 $ - $ - Levy Adjustment to Capital Improvement 310 1,071 794 180 59 Ending Capital Improvement Balance June 30, 2024 $ 13,663 $ 94,487 $ 28,996 $ 180 $ 59

DISTRICT STATISTICS
Total Parcels 7 13 31 36 16
Total Assessable Parcels 7 13 29 36 16
Total Assessed Acreage 12.78 42.99 9.94 0.00 0.00
Total Benefit Units 12.78 42.99 9.73 36.00 16.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 679.18 $ 722.25 $ 1,346.71 $ 230.36 $ 105.28 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 722.53 $ 722.25 $ 1,412.31 $ 230.36 $ 105.28 Attachment 2

2023/2024 L&L No. 1 Page 76
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 14 Zone 14 Zone 14 Zone 14 Zone 14
Sub Area 33 Sub Area 40 Sub Area 41 Sub Area 43 Sub Area 50 PR 97-167 PR 93-087 PR 97-138 Tract 1951 Tract 2311

BUDGET ITEMS
Hwy 46 Part. Pippen Serenade

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 170 $ 339 $ 678 $ 509 $ 3,052 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 170 $ 339 $ 678 $ 509 $ 3,052

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 153 $ 153 $ - $ 120 $ 129 Annual Tree Maintenance Expenses 3 71 1 22 285
Annual Landscape Water Expenses - - - - 750
Annual Landscape Irrigation Operation & Maintenance - Electrical - - - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 156 $ 224 $ 1 $ 142 $ 1,164 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 325 $ 563 $ 680 $ 651 $ 4,216

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 8 $ 17 $ 34 $ 25 $ 153 Landscape Rehab Funding Collection 5 5 - 4 26
Tree Rehab Funding Collection 0 41 0 1 30
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 13 $ 63 $ 34 $ 30 $ 209

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 13 $ 63 $ 34 $ 30 $ 209 TOTAL DIRECT ANNUAL FUNDING $ 338 $ 626 $ 714 $ 681 $ 4,425

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (17) $ (34) $ (68) $ (51) $ (305) Landscape General Benefit — City Funded (73) (27) (34) (564) (7,322) TOTAL GENERAL BENEFIT — CITY FUNDED $ (90) $ (61) $ (102) $ (615) $ (7,627) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 248 $ 565 $ 611 $ 66 $ (3,202)

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 460 $ 141 $ 276 $ 2,250 $ 38,300 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 460 $ 141 $ 276 $ 2,250 $ 38,300

ADMINISTRATION
Total Annual District Administration $ 25 $ 49 $ 68 $ 61 $ 345 County Administration Fee 8 8 10 22 144
TOTAL ANNUAL ADMINISTRATION $ 33 $ 57 $ 78 $ 83 $ 489
TOTAL INCIDENTAL EXPENSES $ 493 $ 198 $ 353 $ 2,333 $ 38,790 BALANCE TO LEVY $ 741 $ 762 $ 965 $ 2,399 $ 35,587
Reserve Balance July 1, 2023(1) $ 2,512 $ 773 $ 1,309 $ (5,237) $ (150,705) Transfer to Capital Improvement (2,810) (632) (1,245) - - Reserve Levy Adjustment 460 141 276 2,250 38,300
Ending Reserve Balance June 30, 2024 $ 163 $ 282 $ 340 $ (2,987) $ (112,404) Capital Improvement Balance $ 2,810 $ 632 $ 1,245 $ - $ - Levy Adjustment to Capital Improvement 13 63 34 30 209
Ending Capital Improvement Balance June 30, 2024 $ 2,823 $ 695 $ 1,279 $ 30 $ 209

DISTRICT STATISTICS
Total Parcels 4 4 5 11 73
Total Assessable Parcels 4 4 5 11 72
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 4.00 4.00 5.00 11.00 72.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 185.32 $ 190.58 $ 192.99 $ 218.08 $ 494.27 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 770.06 $ 325.00 $ 328.12 $ 300.00 $ 528.71 Attachment 2

2023/2024 L&L No. 1 Page 77
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 15 Zone 15 Zone 15 Zone 15 Zone 15
Sub Area 10 Sub Area 14 Sub Area 23 Sub Area 34 Sub Area 35 Tract 2036 (Williams Brothers) PR 93-085 PD 95-009 CUP 95-018

BUDGET ITEMS
Granary Vons Shopping
Center Tarr Target Center TDC Conv.

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 339 $ 1,356 $ 848 $ 2,035 $ 170 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 339 $ 1,356 $ 848 $ 2,035 $ 170

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ - $ - $ - Annual Tree Maintenance Expenses - - - - -
Annual Landscape Water Expenses - - - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical - 220 - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ 220 $ - $ - $ - TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 339 $ 1,576 $ 848 $ 2,035 $ 170

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 17 $ 68 $ 42 $ 102 $ 8 Landscape Rehab Funding Collection - 7 - - -
Tree Rehab Funding Collection - - - - -
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 17 $ 74 $ 42 $ 102 $ 8

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 17 $ 74 $ 42 $ 102 $ 8 TOTAL DIRECT ANNUAL FUNDING $ 356 $ 1,651 $ 890 $ 2,136 $ 178

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (34) $ (136) $ (85) $ (203) $ (17) Landscape General Benefit — City Funded - - - - -
TOTAL GENERAL BENEFIT — CITY FUNDED $ (34) $ (136) $ (85) $ (203) $ (17) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 322 $ 1,515 $ 805 $ 1,933 $ 161

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 85 $ 394 $ 790 $ 509 $ 42 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 85 $ 394 $ 790 $ 509 $ 42

ADMINISTRATION
Total Annual District Administration $ 34 $ 157 $ 85 $ 203 $ 17 County Administration Fee 12 12 38 22 4
TOTAL ANNUAL ADMINISTRATION $ 46 $ 169 $ 123 $ 225 $ 21 TOTAL INCIDENTAL EXPENSES $ 131 $ 563 $ 913 $ 734 $ 63
BALANCE TO LEVY $ 453 $ 2,079 $ 1,718 $ 2,666 $ 224
Reserve Balance July 1, 2023(1) $ 219 $ 936 $ 3,177 $ 768 $ 133 Transfer to Capital Improvement (134) (542) (3,543) (259) (91) Reserve Levy Adjustment 85 394 790 509 42
Ending Reserve Balance June 30, 2024 $ 170 $ 788 $ 424 $ 1,017 $ 85 Capital Improvement Balance $ 134 $ 542 $ 3,543 $ 259 $ 91 Levy Adjustment to Capital Improvement 17 74 42 102 8
Ending Capital Improvement Balance June 30, 2024 $ 151 $ 617 $ 3,586 $ 361 $ 99

DISTRICT STATISTICS
Total Parcels 7 6 23 12 2
Total Assessable Parcels 6 6 19 11 2
Total Assessed Acreage 2.73 18.10 66.00 0.00 0.00
Total Benefit Units 2.73 18.10 66.00 11.00 2.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 165.84 $ 114.83 $ 26.03 $ 242.41 $ 112.19 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 273.56 $ 119.82 $ 60.28 $ 499.90 $ 249.40 Attachment 2

2023/2024 L&L No. 1 Page 78
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 15 Zone 15 Zone 15 Zone 15 Zone 15
Sub Area 62 Sub Area 66 Sub Area 71 Sub Area 92 Sub Area 94 PR 01-007 PD 00-029 PR 01-263 PD 02-017 PD 02-003

BUDGET ITEMS
Golden Hill East Village

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 170 $ 509 $ 170 $ 678 $ 1,187 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 170 $ 509 $ 170 $ 678 $ 1,187

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ - $ - $ - Annual Tree Maintenance Expenses - - - - -
Annual Landscape Water Expenses - - - - -
Annual Landscape Irrigation Operation & Maintenance - Electrical - - - - - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ - $ - $ - $ - TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 170 $ 509 $ 170 $ 678 $ 1,187

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 8 $ 25 $ 8 $ 34 $ 59 Landscape Rehab Funding Collection - - - - -
Tree Rehab Funding Collection - - - - -
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 8 $ 25 $ 8 $ 34 $ 59

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 8 $ 25 $ 8 $ 34 $ 59 TOTAL DIRECT ANNUAL FUNDING $ 178 $ 534 $ 178 $ 712 $ 1,246

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (17) $ (51) $ (17) $ (68) $ (119) Landscape General Benefit — City Funded - - - - -
TOTAL GENERAL BENEFIT — CITY FUNDED $ (17) $ (51) $ (17) $ (68) $ (119) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 161 $ 483 $ 161 $ 644 $ 1,128

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 46 $ 127 $ 46 $ 175 $ 297 Operational Reserve (Transfer/Contribution) - - - - -
TOTAL OPERATIONAL RESERVES $ 46 $ 127 $ 46 $ 175 $ 297

ADMINISTRATION
Total Annual District Administration $ 17 $ 51 $ 17 $ 68 $ 118 County Administration Fee 4 2 4 14 14
TOTAL ANNUAL ADMINISTRATION $ 21 $ 53 $ 21 $ 82 $ 132
TOTAL INCIDENTAL EXPENSES $ 67 $ 180 $ 67 $ 257 $ 429
BALANCE TO LEVY $ 228 $ 663 $ 228 $ 901 $ 1,557
Reserve Balance July 1, 2023(1) $ 90 $ (94) $ 90 $ 300 $ 878 Transfer to Capital Improvement (52) - (52) (136) (581) Reserve Levy Adjustment 46 127 46 175 297
Ending Reserve Balance June 30, 2024 $ 85 $ 33 $ 85 $ 339 $ 593 Capital Improvement Balance $ 52 $ - $ 52 $ 136 $ 581
Levy Adjustment to Capital Improvement 8 25 8 34 59
Ending Capital Improvement Balance June 30, 2024 $ 60 $ 25 $ 60 $ 170 $ 640

DISTRICT STATISTICS
Total Parcels 2 1 2 7 8
Total Assessable Parcels 2 1 2 7 7
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 2.00 1.00 2.00 7.00 7.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 114.21 $ 663.12 $ 114.21 $ 128.71 $ 222.37 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 519.37 $ 698.06 $ 425.57 $ 2,007.39 $ 737.27 Attachment 2

2023/2024 L&L No. 1 Page 79
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

Zone 15 Zone 15 Zone 15 SA-9 SA-37
Sub Area 95 Sub Area 97 Sub Area 118 Sub Area 9 Sub Area 37 PD 95-009 PR 00-076 Tract 3016 Tract 1942 Tract 2269 &
BUDGET ITEMS Tract 2778-1 & 2
Theater Drive
(Petco)
Oakwood
Orchard

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 339 $ 170 $ 1,017 $ 509 $ 3,391 Annual Traffic Signal Maintenance & Operation - - 1,576 - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 339 $ 170 $ 2,593 $ 509 $ 3,391

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ - $ - $ - $ 1,422 $ 2,421 Annual Tree Maintenance Expenses - - - 111 1,720
Annual Landscape Water Expenses - - - 584 1,000
Annual Landscape Irrigation Operation & Maintenance - Electrical - - - 125 160 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ - $ - $ - $ 2,241 $ 5,301 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 339 $ 170 $ 2,593 $ 2,750 $ 8,692

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 17 $ 8 $ 130 $ 25 $ 170 Landscape Rehab Funding Collection - - - 64 107
Tree Rehab Funding Collection - - - 64 998
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 17 $ 8 $ 130 $ 154 $ 1,275

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 17 $ 8 $ 130 $ 154 $ 1,275 TOTAL DIRECT ANNUAL FUNDING $ 356 $ 178 $ 2,723 $ 2,904 $ 9,966

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (34) $ (17) $ (890) $ (51) $ (339) Landscape General Benefit — City Funded - - - (50) (678) TOTAL GENERAL BENEFIT — CITY FUNDED $ (34) $ (17) $ (890) $ (100) $ (1,017) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 322 $ 161 $ 1,833 $ 2,803 $ 8,949

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 85 $ 57 $ 648 $ - $ 7,232 Operational Reserve (Transfer/Contribution) - - - (497) - TOTAL OPERATIONAL RESERVES $ 85 $ 57 $ 648 $ (497) $ 7,232

ADMINISTRATION
Total Annual District Administration $ 34 $ 17 $ 259 $ 211 $ 730 County Administration Fee 4 6 22 36 64
TOTAL ANNUAL ADMINISTRATION $ 38 $ 23 $ 281 $ 247 $ 794 TOTAL INCIDENTAL EXPENSES $ 123 $ 80 $ 929 $ (250) $ 8,027 BALANCE TO LEVY $ 445 $ 241 $ 2,761 $ 2,553 $ 16,976
Reserve Balance July 1, 2023(1) $ 1,451 $ 527 $ 20,010 $ 7,983 $ 35,086 Transfer to Capital Improvement (1,366) (500) (19,361) (6,111) (37,972) Reserve Levy Adjustment 85 57 648 (497) 7,232
Ending Reserve Balance June 30, 2024 $ 170 $ 85 $ 1,296 $ 1,375 $ 4,346 Capital Improvement Balance $ 1,366 $ 500 $ 19,361 $ 6,111 $ 37,972 Levy Adjustment to Capital Improvement 17 8 130 154 1,275 Ending Capital Improvement Balance June 30, 2024 $ 1,383 $ 508 $ 19,491 $ 6,265 $ 39,247

DISTRICT STATISTICS
Total Parcels 2 3 11 18 40
Total Assessable Parcels 2 3 11 18 32
Total Assessed Acreage 0.00 0.00 24.90 0.00 0.00
Total Benefit Units 2.00 3.00 24.90 18.00 32.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 222.37 $ 80.36 $ 110.90 $ 141.86 $ 530.49 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 1,310.74 $ 819.18 $ 1,748.64 $ 141.86 $ 2,548.37 Attachment 2

2023/2024 L&L No. 1 Page 80
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

SA-44 SA-49 SA-59 SA-64 SA-68
Sub Area 44 Sub Area 49 Sub Area 59 Sub Area 64 Sub Area 68 Tract 2186 Tract 2276 Tract 2352 PR 01-186 PD 01-003

BUDGET ITEMS
Viborg Bonita Homes Casa Blanca
Court

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 163 $ 2,882 $ 509 $ 339 $ 509 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 163 $ 2,882 $ 509 $ 339 $ 509

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 3,453 $ 20,329 $ 4,967 $ 2,500 $ 7,275 Annual Tree Maintenance Expenses 81 2,020 131 110 142
Annual Landscape Water Expenses 480 14,667 1,500 1,534 2,146 Annual Landscape Irrigation Operation & Maintenance - Electrical 60 390 160 160 - Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 4,073 $ 37,406 $ 6,757 $ 4,303 $ 9,563 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 4,237 $ 40,288 $ 7,266 $ 4,643 $ 10,072

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 8 $ 144 $ 25 $ 17 $ 25 Landscape Rehab Funding Collection 120 1,062 199 126 283 Tree Rehab Funding Collection 23 1,153 - 100 73
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 151 $ 2,359 $ 224 $ 243 $ 381

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 151 $ 2,359 $ 224 $ 243 $ 381 TOTAL DIRECT ANNUAL FUNDING $ 4,388 $ 42,647 $ 7,490 $ 4,885 $ 10,453

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (16) $ (288) $ (51) $ (34) $ (51) Landscape General Benefit — City Funded (228) (1,537) (107) (52) (201) TOTAL GENERAL BENEFIT — CITY FUNDED $ (245) $ (1,825) $ (157) $ (86) $ (252) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 4,143 $ 40,822 $ 7,333 $ 4,800 $ 10,201

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ 7 $ 2,605 $ 1,146 $ 522 $ - Operational Reserve (Transfer/Contribution) - - - - (1,207) TOTAL OPERATIONAL RESERVES $ 7 $ 2,605 $ 1,146 $ 522 $ (1,207)

ADMINISTRATION
Total Annual District Administration $ 259 $ 2,961 $ 501 $ 107 $ 662 County Administration Fee 24 142 20 8 6
TOTAL ANNUAL ADMINISTRATION $ 283 $ 3,103 $ 521 $ 115 $ 668 TOTAL INCIDENTAL EXPENSES $ 291 $ 5,708 $ 1,667 $ 637 $ (538) BALANCE TO LEVY $ 4,433 $ 46,530 $ 9,000 $ 5,436 $ 9,663 Reserve Balance July 1, 2023(1) $ 12,363 $ 47,003 $ 17,695 $ 24 $ 9,293 Transfer to Capital Improvement (10,252) (29,464) (15,208) - (3,051) Reserve Levy Adjustment 7 2,605 1,146 522 (1,207)
Ending Reserve Balance June 30, 2024 $ 2,118 $ 20,144 $ 3,633 $ 546 $ 5,036 Capital Improvement Balance $ 10,252 $ 29,464 $ 15,208 $ - $ 3,051 Levy Adjustment to Capital Improvement 151 2,359 224 243 381 Ending Capital Improvement Balance June 30, 2024 $ 10,403 $ 31,822 $ 15,433 $ 243 $ 3,432

DISTRICT STATISTICS
Total Parcels 12 71 10 4 4
Total Assessable Parcels 12 71 10 4 3
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 12.00 71.00 10.00 4.00 3.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 369.45 $ 655.35 $ 900.00 $ 1,359.12 $ 3,221.00 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 369.45 $ 655.35 $ 1,038.76 $ 1,359.13 $ 12,767.44 Attachment 2

2023/2024 L&L No. 1 Page 81
(1)Reserve balance is currently under audit. Balance may not reflect the current amount.

Subtotals and totals may not foot and total Balance to Levy differs slightly from assessment roll due to rounding.

SA-73 SA-74 SA-81 SA-86 SA-88
Sub Area 73 Sub Area 74 Sub Area 81 Sub Area 86 Sub Area 88 PD 02-001 Tract 2411 Tract 2472 PD 98-016 Tract 2422

BUDGET ITEMS

DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES

ANNUAL LIGHTING EXPENSES
Annual Street Lighting Maintenance & Operation $ 678 $ 339 $ 509 $ 678 $ 2,204 Annual Traffic Signal Maintenance & Operation - - - - - TOTAL ANNUAL LIGHTING MAINTENANCE AND OPERATION EXPENSES $ 678 $ 339 $ 509 $ 678 $ 2,204

ANNUAL LANDSCAPING EXPENSES
Annual Landscape Maintenance Expenses (Contract Services) $ 5,029 $ 2,483 $ 2,511 $ 7,170 $ 8,995 Annual Tree Maintenance Expenses 189 63 72 250 501
Annual Landscape Water Expenses 1,431 947 500 2,426 6,154 Annual Landscape Irrigation Operation & Maintenance - Electrical - 160 125 - 125 Annual Landscape Lighting Operation & Maintenance - Electrical - - - - - TOTAL ANNUAL LANDSCAPE MAINTENANCE AND OPERATION EXPENSES $ 6,649 $ 3,653 $ 3,208 $ 9,846 $ 15,776 TOTAL DIRECT ANNUAL MAINTENANCE & OPERATING EXPENSES $ 7,328 $ 3,992 $ 3,717 $ 10,525 $ 17,980

REHABILITATION AND CAPITAL IMPROVEMENT FUNDING

REHABILITATION FUNDING (CIP RESERVES)
Lighting Rehabilitation Funding Collection $ 34 $ 17 $ 25 $ 34 $ 110 Landscape Rehab Funding Collection 194 108 94 288 458
Tree Rehab Funding Collection 110 36 42 145 625
TOTAL REHABILITATION FUNDING (CIP RESERVES) $ 337 $ 161 $ 161 $ 467 $ 1,193

PLANNED CAPITAL IMPROVEMENT EXPENDITURES
Lighting Improvements CIP Expenditures $ - $ - $ - $ - $ - Landscape Improvements CIP Expenditures - - - - -
TOTAL PLANNED CAPITAL IMPROVEMENT EXPENDITURES $ - $ - $ - $ - $ - TOTAL REHABILITATION & CAPITAL IMPROVEMENT FUNDING $ 337 $ 161 $ 161 $ 467 $ 1,193 TOTAL DIRECT ANNUAL FUNDING $ 7,665 $ 4,153 $ 3,878 $ 10,992 $ 19,173

GENERAL BENEFIT EXPENSES
Lighting General Benefit — City Funded $ (68) $ (34) $ (51) $ (68) $ (220) Landscape General Benefit — City Funded (81) (31) (33) (110) (2,940) TOTAL GENERAL BENEFIT — CITY FUNDED $ (148) $ (65) $ (84) $ (178) $ (3,161) TOTAL DIRECT ANNUAL SPECIAL BENEFIT EXPENSES $ 7,517 $ 4,089 $ 3,794 $ 10,814 $ 16,012

OPERATIONAL RESERVE FUNDING
Operational Reserves Collection $ - $ 998 $ 929 $ - $ 11,096 Operational Reserve (Transfer/Contribution) (2,382) - - (3,491) - TOTAL OPERATIONAL RESERVES $ (2,382) $ 998 $ 929 $ (3,491) $ 11,096

ADMINISTRATION
Total Annual District Administration $ 504 $ 264 $ 258 $ 723 $ 2,289 County Administration Fee 2 24 46 2 44
TOTAL ANNUAL ADMINISTRATION $ 506 $ 288 $ 304 $ 725 $ 2,333 TOTAL INCIDENTAL EXPENSES $ (1,876) $ 1,286 $ 1,233 $ (2,766) $ 13,429 BALANCE TO LEVY $ 5,641 $ 5,374 $ 5,028 $ 8,048 $ 29,442 Reserve Balance July 1, 2023(1) $ 21,696 $ 11,426 $ 18,644 $ 29,532 $ 31,713 Transfer to Capital Improvement (15,650) (10,427) (17,714) (20,779) (33,819) Reserve Levy Adjustment (2,382) 998 929 (3,491) 11,096
Ending Reserve Balance June 30, 2024 $ 3,664 $ 1,996 $ 1,858 $ 5,262 $ 8,990 Capital Improvement Balance $ 15,650 $ 10,427 $ 17,714 $ 20,779 $ 33,819 Levy Adjustment to Capital Improvement 337 161 161 467 1,193 Ending Capital Improvement Balance June 30, 2024 $ 15,988 $ 10,588 $ 17,876 $ 21,246 $ 35,012

DISTRICT STATISTICS
Total Parcels 1 12 23 1 23
Total Assessable Parcels 1 12 23 1 22
Total Assessed Acreage 0.00 0.00 0.00 0.00 0.00
Total Benefit Units 1.00 12.00 23.00 1.00 22.00
Proposed Calculated Annual Assessment Rate per EBU for Fiscal Year 2023/2024 $ 5,640.52 $ 447.86 $ 218.59 $ 8,048.09 $ 1,338.25 Proposed Maximum Assessment Rate per EBU for Fiscal Year 2023/2024 $ 11,892.50 $ 1,019.35 $ 1,019.35 $ 16,989.28 $ 1,338.25 Attachment 2