Placentia City Council
December 3, 2024

Form 5026900
1-29-15
Pac
e 7 of 11
CLTA Guarantee Form No. 28 - Condition of Title
Rev. 6-5-14
981

In Favor of:

Affects:

Union Oil Company of California
Common Area
The effect of a document entitled "Quitclaim Deed", recorded September 17, 2020 as Instrument No. 2020000502161 of Official Records.

7. An easement for the right to erect, construct, repair and maintain check dams, etc. and incidental purposes, recorded August 29, 1938 as Book 964, Page 78 of Official Records.

In Favor of: City of Placentia successor in interest to the County of Orange Affects: Common Area
A document recorded March 22, 1960 as Book 5157, Pace 591 of Official Records provides that the above document was subordinated to the document recorded December 21, 1960 as Book 5558,

8. An easement for flood control and channel rectification and incidental purposes, recorded December 21, 1960 as Book 5558, Pace 547 of Official Records.

In Favor of: United States of America
Affects: Common Area

9. An easement for pipe lines and incidental purposes, recorded March 4, 1981 as Book 13968, Pace 1513 of Official Records.

In Favor of: Yorba Linda County Water District
Affects: Common Area

10. An easement for pipe lines and incidental purposes, recorded April 16, 1981 as Book 14022, Page 1239 of Official Records.

In Favor of: Southern California Gas Company
Affects: Common Area

11. An easement for pipelines and communication facilities and incidental purposes, recorded November 5, 2014 as Instrument No. 2014000451694 of Official Records.

In Favor of: Southern California Gas Company, a California corporation, its successors and assigns
Affects: Common Area
The location of the easement cannot be determined from record information.

12. Intentionally Deleted

13. The terms and provisions contained in the document entitled "Master Covenant and Agreement" recorded September 3, 2020 as Instrument No. 2020000465451 of Official Records.

14. The terms and provisions contained in the document entitled "Water and Sewer Service Agreement Between Yorba Linda Water District and Placentia 26 LLC" recorded October 22, 2020 as Instrument No. 2020000596313 of Official Records.

Form 5026900
1-29-15
Pac
e 8 of 11
CLTA Guarantee Form No. 28 - Condition of Title
Rev. 6-5-14
982

15. The terms, provisions and easement(s) contained in the document entitled "Grant Deed of Temporary and Permenant Easements for the Reconstruction of Golden Avenue Bridge " recorded November 03, 2020 as Instrument No. 2020000628395 of Official Records.

The effect of a document entitled "Quit Claim Deed ", recorded November 15, 2023 as Instrument No. 2023-280057 of Official Records.

16. An easement shown or dedicated on the Map as referred to in the legal description For: Public utility, access, temporary construction, permanent slope and incidental purposes.

17. Abutter's rights of ingress and egress to or from Golden Avenue, except at street intersections and approved access locations, have been dedicated or relinquished on the filed Map.

18. An easement for facilities and incidental purposes, recorded March 11, 2021 as Instrument No. 2021000168507 of Official Records.

In Favor of: Southern California Gas Company, a California corporation, its successors and assigns
Affects: Common Area

19. An easement for systems and incidental purposes, recorded April 15, 2021 as Instrument No. 2021000255265 of Official Records.

In Favor of: Southern California Edison Company, a corporation, its successors and assigns
Affects: Common Area

20. Covenants, conditions, restrictions, assessments, liens, charges, terms and provisions in the document recorded July 16, 2021 as Instrument No. 2021000458278 of Official Records, which provide that a violation thereof shall not defeat or render invalid the lien of any first mortgage or deed of trust made in good faith and for value but deleting any covenant, condition, or restriction, if any, indicating a preference, limitation, or discrimination based on race, color, religion, sex, gender, gender identity, gender expression, sexual orientation, familial status, marital status, disability, handicap, veteran or military status, genetic information, national origin, source of income as defined in subdivision (p) of Section 12955, or ancestry, to the extent that such covenants, conditions or restrictions violate applicable state or federal laws. Lawful restrictions under state and federal law on the age of occupants in senior housing or housing for older persons shall not be construed as restrictions based on familial status.

Document(s) declaring modifications thereof recorded August 05, 2021 as Instrument No. 2021000495392 of Official Records.

21. An easement for street access and maintenance and incidental purposes, recorded July 16, 2021 as Instrument No. 2021000458279 of Official Records.

In Favor of: Villena Community Association, a California nonprofit mutual benefit corporation
Affects: Common Area

22. The terms, provisions and easement(s) contained in the document entitled "Easement Agreement" recorded August 31, 2021 as Instrument No. 2021000547016 of Official Records.

Form 5026900
1-29-15
Pac
e 9 of 11
CLTA Guarantee Form No. 28 - Condition of Title
Rev. 6-5-14
983

23. The terms, provisions and easement(s) contained in the document entitled "Deed of Easement" recorded October 25, 2021 as Instrument No. 2021000648676 of Official Records.

24. Easements, Covenants and Conditions contained in the deed from Placentia 26, LLC, a Delaware limited liability company, as Grantor, to Villena Community Association, a California nonprofit mutual benefit corporation, as Grantee, recorded November 04, 2021 as Instrument No Instrument No. 2021000668780 of Official Records. Reference being made to the document for full particulars, but deleting any covenant, condition, or restriction, if any, indicating a preference, limitation, or discrimination based on race, color, religion, sex, gender, gender identity, gender expression, sexual orientation, familial status, marital status, disability, handicap, veteran or military status, genetic information, national origin, source of income as defined in subdivision (p) of Section 12955, or ancestry, to the extent that such covenants, conditions or restrictions violate applicable state or federal laws. Lawful restrictions under state and federal law on the age of occupants in senior housing or housing for older persons shall not be construed as restrictions based on familial status.

25. The terms, provisions and easement(s) contained in the document entitled "Grant of Easement" recorded December 02, 2021 as Instrument No. 2021000731179 of Official Records.

26. WE FIND NO OPEN DEED OF TRUST. THE COMPANY WILL REQUIRE SATISFACTORY

PROOF, PRIOR TO INSURING THE CONTEMPLATED TRANSACTION, THAT THE SUBJECT PROPERTY IS FREE FROM ANY ENCUMBRANCES. PLEASE PROVIDE THE FOLLOWING:

A. AN AFFIDAVIT (Click Here), EXECUTED BY ALL THE SELLERS/BORROWERS STATING

THAT THE PROPERTY IS FREE AND CLEAR, AND NOTARIZED IN FRONT OF A FIRST AMERICAN APPROVED NOTARY;
B. THE OWNER STATEMENT FROM THE ESCROW INSTRUCTIONS; AND C. A WRITTEN STATEMENT FROM ESCROW CONFIRMING WHO THE PROCEEDS WILL BE DISBURSED TO.

Form 5026900
1-29-15
Pace 10 of 11
CLTA Guarantee Form No. 28 - Condition of Title
Rev. 6-5-14
984

First American Title'
Illegal Restrictive Covenants
First American Title Company
4 First American Way
Santa Ana, CA 92707
Please be advised that any provision contained in this document, or in a document that is attached, linked, or referenced in this document, that under applicable law illegally discriminates against a class of individuals based upon personal characteristics such as race, color, religion, sex, sexual orientation, gender identity, familial status, disability, national origin, or any other legally protected class, is illegal and unenforceable by law.

Form 5026900
1-29-15
Pac
e 11 of 11
CLTA Guarantee Form No. 28 - Condition of Title
Rev. 6-5-14
985

Your Rights Under TITLE VI
This leaflet is designed to notify you of the requirements of Title VI of the Civil Rights Act of 1964 and your rights under those requirements.

WHAT IS TITLE VI?
Title VI is a statute provision of the Civil Rights Act of 1964. President John F. Kennedy referred to Title VI as "Simple Justice — requiring that [all] public funds to which taxpayers of all races contribute not be spent in any fashion which encourages, entrenches, subsidizes or results in racial discrimination."
Title VI (Sec. 601) of the Civil Rights Act of 1964 provides that:
"No person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any program or activity receiving Federal financial assistance." (42 USC Sec. 2000d)
Additionally, Executive Order 12898, Federal Actions to Address Environmental Justice in Minority Populations and Low -Income Populations, 1994 provides that:
"Each Federal agency shall make achieving environmental justice part of its mission by identifying and addressing, as appropriate, disproportionately high and adverse human health or environmental effects of its programs, policies, and activities on minority populations and low-income populations."
WHAT DOES THIS MEAN?
This means utilization of and access to all departmental programs, services or benefits derived from any City of Placentia activity will be administered without regard to race, color, or national origin.

The City of Placentia will not tolerate discrimination by its employees or sub -recipients of Federal funds. The City of Placentia prohibits all discriminatory practices, which may result in:
➢ Denial to an individual of any service, financial aid or benefit provided under the program to which he or she may otherwise be entitled
➢ Different standards or requirements for participation ➢ Segregation or separate treatment in any part of a program ➢ Distinctions in quality, quantity, or manner in which a benefit is provided 986

➢ Discrimination in any activities conducted in a facility built in whole or part with Federal funds
To ensure compliance with Title VI and the Presidential Executive Order on Environmental Justice, the City of Placentia will:
➢ Avoid, minimize, or mitigate disproportionately high and adverse human health and environmental effects, including social and economic effects, on minority populations and low-income populations
➢ Prevent the denial of, reduction in, or significant delay in the receipt of benefits by minority and low-income populations

BENEFITS AND SERVICES
All of the work the City of Placentia performs is intended to assist the transportation needs of all people regardless of race, color, national origin and /or socio-economic status.

WHO BEARS RESPONSIBILITY TO TITLE VI?
All City of Placentia employees, and its functional programs ARE YOUR RIGHTS BEING VIOLATED?
All recipients of the City of Placentia services are entitled to fair and equal benefits and services. If you believe your rights have been violated, on the basis of discrimination, because of your race, color, or national origin, you may file a written complaint with the City of Placentia. The address and telephone number of the office is:

City Hall
401 E. Chapman Avenue
Placentia, CA 92870
Phone: 714-993-8117
987

ACQUISITION

HANDBOOK
City of Placentia

PLACENTIA
Rich Heritage, Bri.ght Future
988

TABLE OF CONTENTS
PAGE
WHY IS MY PROPERTY REQUIRED? 1

WHAT RIGHT DOES THE CITY OF PLACENTIA HAVE TO ACQUIRE MY PROPERTY? 1
WHO MAKES THE DECISION TO BUY MY PROPERTY? 1

HOW WILL THE CITY OF PLACENTIA DETERMINE HOW MUCH TO OFFER ME FOR MY PROPERTY? 1
WHAT IS FAIR MARKET VALUE? 2

HOW DOES AN APPRAISER DETERMINE THE FAIR MARKET VALUE OF MY PROPERTY? 2
WILL I HAVE A CHANCE TO TALK TO THE APPRAISER? 2

ONCE THE CITY OF PLACENTIA DETERMINES THAT CERTAIN RIGHTS ON

MY PROPERTY IS NECESSARY FOR A PUBLIC PROJECT, HOW SOON WILL THE CITY OF PLACENTIA GIVE ME A WRITTEN PURCHASE OFFER? 2

WHAT IS IN THE CITY OF PLACENTIA STATEMENT OF THE BASIS FOR ITS DETERMINATION OF JUST COMPENSATION? 3
CAN I GET MY OWN APPRAISAL? 3
MUST I ACCEPT THE CITY OF PLACENTIA INITIAL OFFER? 4
MAY I HAVE SOMEONE REPRESENT ME DURING NEGOTIATIONS? 4

IF I AGREE TO ACCEPT THE CITY OF PLACENTIA 'S OFFER, HOW SOON WILL I BE PAID? 4

WHAT HAPPENS IF I DO NOT AGREE TO THE FINAL PURCHASE OFFER BY THE CITY OF PLACENTIA ? 5
989

WHAT HAPPENS IF MY PROPERTY IS CONDEMNED? 5
WHAT IS AN ORDER OF POSSESSION? 5
WILL I HAVE TO PAY ANY SETTLEMENT COSTS? 6

MAY I KEEP ANY OF THE BUILDINGS OR OTHER IMPROVEMENTS ON MY PROPERTY? 6
CAN THE CITY OF PLACENTIA ACQUIRE ONLY A PART OF MY PROPERTY? 7

WILL I HAVE TO PAY RENT TO THE CITY OF PLACENTIA AFTER MY PROPERTY IS ACQUIRED? 7
HOW SOON MUST I MOVE? 7
AM I ENTITLED TO RECOVER LOSS OF BUSINESS GOODWILL? 8
I AM A VETERAN, HOW ABOUT MY GI LOAN? 8
MY PROPERTY IS WORTH MORE NOW THAN WHEN I BOUGHT IT. MUST I PAY CAPITAL GAINS TAX ON THE INCREASE? 8
WHAT IF I HAVE OTHER QUESTIONS ABOUT THE PROCESS? 8

LOSS OF BUSINESS GOODWILL CALIFORNIA CODE OF CIVIL PROCEDURE SECTION 1263.510 - 1263.530 8
990

WHY IS MY PROPERTY REQUIRED?
The City of Placentia , as the Lead Agency, has determined that an interest in your property may be required for construction and operation of the ATP Maricopa Highway Improvement Project ("Project").

WHAT RIGHT DOES THE CITY OF PLACENTIA HAVE TO ACQUIRE MY PROPERTY?
Every public agency has certain powers that are necessary for it to operate effectively. For example, States have the power to levy taxes and the power to maintain order. Another power is the power to acquire private property for public purposes. This is known as the power of eminent domain.

The rights of each of us are protected by the Fifth and Fourteenth Amendments of the U.S.

Constitution, the State Constitution and eminent domain laws which guarantee that if a public agency takes private property it must pay "just compensation" to the owner.

Further, under the California Government Code and Title 25 of the California Code of Regulations, the owner has additional protections, some of which are explained in this brochure.

WHO MAKES THE DECISION TO BUY MY PROPERTY?
The decision to acquire specific property for a public project usually involves many persons and many decisions. The final decision to proceed with a project is made by The City of Placentia City Council after a thorough review that includes public hearings to obtain the views of interested citizens.

If you have any questions about the Project or the possible selection of your property for acquisition, you should contact a representative of the City of Placentia .

HOW WILL THE CITY OF PLACENTIA DETERMINE HOW MUCH TO
OFFER ME FOR MY PROPERTY?
Before making you an offer, the City of Placentia will obtain an appraisal of your property. A qualified, licensed, professional appraiser who is familiar with local property values will prepare the appraisal. The appraiser will inspect your property and state his or her professional opinion of its current fair market value in an appraisal report.

The City of Placentia is required to offer you "just compensation" for any rights needed on your property. This amount cannot be less than the fair market value of 1 991

your property, as determined by the City of Placentia on the basis of its approved appraisal.

WHAT IS FAIR MARKET VALUE?
The fair market value of real property being taken for a public project is the highest price on the date of valuation that would be agreed to by a seller, being willing to sell but under no particular or urgent necessity for so doing, nor obliged to sell, and a buyer, being ready, willing, and able to buy but under no particular necessity for so doing, each dealing with the other with full knowledge of all the uses and purposes for which the property is reasonably adaptable and available.

HOW DOES AN APPRAISER DETERMINE THE FAIR MARKET VALUE OF MY PROPERTY?
Each parcel of real property is different and therefore no single formula can be devised to appraise all properties. Among the factors an appraiser typically considers in estimating the value of real property are:
• How it compares with similar properties in the area that have been sold recently. • How much it would cost to reproduce the buildings and other structures, less any depreciation.
• How much rental income it could produce after expenses and how investors typically value that income.

WILL I HAVE A CHANCE TO TALK TO THE APPRAISER?
YES. You should have been -- or will be -- contacted and given the opportunity to accompany the appraiser on the inspection of your property. You may then inform the appraiser of any special features that you believe may add to the value of your property. It is in your best interest to provide the appraiser with all the useful information you can in order to insure that nothing of allowable value will be overlooked. If you prefer, you may designate a representative for this purpose.

ONCE THE CITY OF PLACENTIA DETERMINES THAT CERTAIN

RIGHTS ON MY PROPERTY IS NECESSARY FOR A PUBLIC PROJECT,

HOW SOON WILL THE CITY OF PLACENTIA GIVE ME A WRITTEN
PURCHASE OFFER?
The timing of a purchase offer depends on the following factors:
• The amount of work required to appraise your property; • The availability of funding; and
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• Possible project delays caused by factors outside the control of the City of Placentia .

Typically, when there are no funding issues or other project delay factors, you can expect a written purchase offer within 60 days of completion of the appraisal. The appraisal for business or industrial property can take several months to complete due to the much greater complexity involved.

The City of Placentia will give you a written offer to acquire your property for the full amount determined to be just compensation, and it will do so promptly. Along with the offer you will receive a written statement explaining the basis for the determination of just compensation. Whenever possible, the purchase offer will be personally delivered.

WHAT IS IN THE CITY OF PLACENTIA STATEMENT OF THE BASIS FOR ITS DETERMINATION OF JUST COMPENSATION?
The City of Placentia statement of the basis for its determination of just compensation will be provided to you with the written purchase offer. Among other things, this statement will include:
• The recognized definition of the term "fair market value" or the equivalent term. • The date of valuation, highest and best use, and applicable zoning of property. • An accurate description of the property to be acquired. • A list of the improvements covered by the offer.
• The principal transactions, reproduction or replacement cost analysis, or capitalization analysis, supporting the determination of value. • The amount of the offer.
• Where appropriate, the just compensation for the real property acquired and for damages to remaining real property shall be separately stated and shall include the calculations and narrative explanation supporting the compensation, including any offsetting benefits.
• An indication that the offer does not reflect any relocation payments or other relocation assistance that you may receive under other regulations.

CAN I GET MY OWN APPRAISAL?
YES. Pursuant to the California Code of Civil Procedure Section 1263.025 should you elect to obtain an independent appraisal, the City of Placentia will pay for the actual reasonable costs up to $5,000 subject to the following conditions:
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• You may order your own independent appraisal. Should you enter into a contract with the selected appraiser, the City of Placentia will not be a party to the contract. • The appraiser you select must be licensed with the California State Office of Real Estate Appraisers (OREA).
• At the time the City of Placentia makes its offer to you, it will offer to pay you the reasonable cost, not to exceed $5,000, of the cost of your independent appraisal. • Appraisal cost reimbursement requests should be made in writing and submitted to the City of Placentia . In order to verify the cost and reasonableness, copies of the appraisal contract (if a contract was made), and an invoice for the completed work by the appraiser should be provided to the City of Placentia concurrent with submission of the appraisal cost reimbursement request.

MUST I ACCEPT THE CITY OF PLACENTIA INITIAL OFFER?
NO. You are entitled to present evidence as to the amount you believe is the fair market value of your property, and to make suggestions for changing the terms and conditions of the offer. The City of Placentia will make reasonable efforts to consider and respond to your evidence and suggestions. If justified by the available evidence, the City of Placentia may make a revised offer.

MAY I HAVE SOMEONE REPRESENT ME DURING NEGOTIATIONS?
YES. You may have an attorney or anyone else represent you during your negotiations with the City of Placentia . The City of Placentia is not responsible for paying the costs of any such representation.

IF I AGREE TO ACCEPT THE CITY OF PLACENTIA 'S OFFER, HOW SOON WILL I BE PAID?
If the parties reach an agreement for the purchase of your property and title to the property is free and clear, payment will be made at a mutually acceptable time. Generally, you can expect to be paid in about ninety (90) days after the City of Placentia signs the Purchase Agreement. If the title evidence indicates that further action is necessary to clear any liens or encumbrances or to demonstrate ownership, payment may be delayed until such issues are addressed.
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WHAT HAPPENS IF I DO NOT AGREE TO THE FINAL PURCHASE OFFER BY THE CITY OF PLACENTIA ?
If you and the City of Placentia are unable to reach an agreement through negotiations, formal eminent domain (condemnation) proceedings to acquire the property may be instituted, or the City of Placentia may choose not to acquire the property. In the latter case, the City of Placentia will give you notice of its decision as provided by law.

WHAT HAPPENS IF MY PROPERTY IS CONDEMNED?
The power of eminent domain may only be exercised if: (1) the public interest and necessity require the project; (2) the project is planned or located in the manner that will be most compatible with the greatest public good and the least private injury; (3) the property sought to be acquired is necessary for the project; and (4) an offer required by California Government Code section 7267.2 has been made to the owner of record or the offer has not been made because the owner cannot be located with reasonable diligence. Eminent domain proceedings are often referred to as condemnation actions. A condemnation action may only be filed after the adoption of a Resolution of Necessity by the condemning party's City of Placentia City Council. Such resolution must be adopted at a public hearing, of which the owner(s) of the property will receive written notice at least 15 days in advance of the hearing. After the hearing, assuming the above factors have been substantiated and determined, a condemnation suit can be filed.

During the condemnation action, you will be provided an opportunity to introduce your evidence as to the value of your property. The condemning party will have the same right.

After hearing the evidence of all parties, the court or a jury will determine the amount of just compensation to which you are entitled.

In the State of California, a property owner and condemning party have a constitutional right to have a jury determine the value of the property in question. If the owner and the condemning party decide to waive their right to a jury trial, a judge can determine just compensation.

To help you in presenting your case in a condemnation proceeding, you may wish to consider employing an attorney and an appraiser. However, the costs of these professional services and other costs that you incur in presenting your case to the court are your responsibility unless the court orders that you are to be reimbursed for your litigation expenses.

WHAT IS AN ORDER OF POSSESSION?
An order of possession is a process within a condemnation action that allows the City of Placentia to have the possession of your property prior to a negotiated settlement or an award of just compensation in court. This procedure is
5 995

used typically where the possession of your property is necessary to accomplish timely construction of the project for which your property is being acquired.

To obtain an order of possession, the City of Placentia must deposit with the court an amount not less than its appraisal of the fair market value of the property. Ordinarily, the owner or lessees are then permitted to withdraw their share of this amount, LESS any amounts necessary to pay off any mortgage or other liens on the property and sums necessary to resolve any special ownership problems. A withdrawal of the deposit by the property owner results in a waiver by the owner of the ability to challenge the authority's right to take the property, but does not waive the owner's right to seek additional compensation. Early withdrawal of your share of the money will not affect your right to seek additional compensation for your property. Should the negotiated settlement or court award exceed the amount deposited by the City of Placentia , you will be paid the difference plus any interest and costs as provided by law.

WILL I HAVE TO PAY ANY SETTLEMENT COSTS?
If you and the City of Placentia enter into an agreement for sale of your property, you will not be responsible for the reasonable and necessary costs of:
• Escrow fees, recording fees, transfer taxes and any similar expenses that are incidental to transfer ownership to the City of Placentia . • Penalty costs and other charges necessary to permit prepayment of an earlier recorded mortgage on the property that was entered into in good faith. • Real property taxes covering the period after the City of Placentia acquires your property.

Escrow or the City of Placentia will identify these items in a Preliminary Closing Statement or equivalent to be given to you at the time of settlement. Ordinarily, if you have paid any of these expenses yourself, you will be repaid at that time. If you later discover other costs for which you should be repaid, you should request repayment from the City of Placentia after the acquisition.

If there are loans or other liens and encumbrances against the property, you will be responsible for paying them from the purchase price being paid to you by the City of Placentia .

MAY I KEEP ANY OF THE BUILDINGS OR OTHER IMPROVEMENTS ON MY PROPERTY?
Sometimes improvements may exist on a property, which are not required by the City of Placentia . If you wish to keep any of the improvements, please let your Acquisition Agent know as soon as possible.
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If you do arrange to keep any improvement(s), the City of Placentia will deduct its salvage value from the purchase price you would otherwise receive. (The salvage value of an item is its probable selling price if offered for sale on the condition that the buyer will remove it at his or her own expense.) If you arrange to keep any improvement pertaining to the property, you will not be entitled to receive a relocation payment for the cost of moving it to a new location.

CAN THE CITY OF PLACENTIA ACQUIRE ONLY A PART OF MY
PROPERTY?
YES. But, if the purchase of only a part of your property reduces the value of the remaining part(s), you must be paid for the loss in value (offset by any benefits accruing to the remainder resulting from the new public improvements). Also, under those circumstances, if any remaining part would have little or no utility or value to you, the City of Placentia will offer to buy that remaining part if you so desire.

WILL I HAVE TO PAY RENT TO THE CITY OF PLACENTIA AFTER MY PROPERTY IS ACQUIRED?
If you (or your tenant) wish to remain in the property after acquisition for a short term or for a period subject to termination by the City of Placentia on short notice, you will be required to sign a rental agreement or similar document. The rent will not exceed the lesser of the fair rental value of the property to a short-term occupier or the prorated portion of the fair rental value for a typical rental period.

Many of the property acquisitions required for this project will not require relocation of businesses or residences. Any requirement for relocation will be expressly written in the offer to purchase.

HOW SOON MUST I MOVE?
If you reach a voluntary agreement to sell your property, you cannot be required to move before you receive the agreed purchase price. In the case of a condemnation, you cannot be required to move before the court issues an order of possession. Before such an order can be issued, the estimated fair market value of the property must be deposited with the court so that you can withdraw your share.

Every reasonable effort will be made to give you ample time to relocate after the acquisition of your property. In most cases, a mutually satisfactory arrangement can be worked out.

You cannot be required to move without at least 90 days advance written notice of the date by which your move is required. In addition, if you are being displaced from your residence, a decent, safe and sanitary replacement property must be available before you can be required to move.
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AM I ENTITLED TO RECOVER LOSS OF BUSINESS GOODWILL?
The offer of compensation made by the City of Placentia does not include any consideration for loss of business goodwill, which may be claimed by an owner of a business if one is being conducted on the property or on the remainder if the property being acquired is part of a larger parcel. A copy of sections of the California Code of Civil Procedure relating to such claim for loss of goodwill is also enclosed for your information on page 8 of this brochure.

I AM A VETERAN, HOW ABOUT MY GI LOAN?
After your GI home mortgage loan has been repaid, you will be permitted to obtain another GI loan to purchase another property. Check on such arrangements with your nearest VA office.

MY PROPERTY IS WORTH MORE NOW THAN WHEN I BOUGHT IT. MUST I PAY CAPITAL GAINS TAX ON THE INCREASE?
In most cases when the City of Placentia acquires real property by condemnation or under the threat of condemnation, the property owner may defer the payment of Federal capital gains taxes on profit from the sale under certain circumstances.

Internal Revenue Service (IRS) Publication 544, "Sales and Other Dispositions of Assets" is available from the IRS. It explains how the Federal income tax would apply to a gain or loss resulting from the condemnation of real property or its sale under the threat of condemnation for public purposes.

To fully understand the income tax consequences relating to the condemnation of your property, you should consult with your personal tax advisor.

WHAT IF I HAVE OTHER QUESTIONS ABOUT THE PROCESS?
Contact the right of way acquisition firm listed on your Notice of Decision to Appraise letter. They will answer your questions and provide any needed additional information.

LOSS OF BUSINESS GOODWILL

CALIFORNIA CODE OF CIVIL PROCEDURE
SECTION 1263.510 -1263.530
1263.510. (a) The owner of a business conducted on the property taken, or on the remainder if such property is part of a larger parcel, shall be compensated for loss of goodwill if the owner proves all of the following:
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(1) The loss is caused by the taking of the property or the injury to the remainder.
(2) The loss cannot reasonably be prevented by a relocation of the business or by taking steps and adopting procedures that a reasonably prudent person would take and adopt in preserving the goodwill.
(3) Compensation for the loss will not be included in payments under Section 7262 of the Government Code.
(4) Compensation for the loss will not be duplicated in the compensation otherwise awarded to the owner.
(b) Within the meaning of this article, "goodwill" consists of the benefits that accrue to a business as a result of its location, reputation for dependability, skill or quality, and any other circumstances resulting in probable retention of old or acquisition of new patronage.
(c) If the public entity and the owner enter into a leaseback agreement pursuant to Section 1263.615, the following shall apply:
(1) No additional goodwill shall accrue during the lease. (2) The entering of a leaseback agreement shall not be a factor in determining goodwill. Any liability for goodwill shall be established and paid at the time of acquisition of the property by eminent domain or subsequent to notice that the property may be taken by eminent domain. 1263.520. The owner of a business who claims compensation under this article shall make available to the court, and the court shall, upon such terms and conditions as will preserve their confidentiality, make available to the plaintiff, the state tax returns of the business for audit for confidential use solely for the purpose of determining the amount of compensation under this article. Nothing in this section affects any right a party may otherwise have to discovery or to require the production of documents, papers, books, and accounts.
1263.530. Nothing in this article is intended to deal with compensation for inverse condemnation claims for temporary interference with or interruption of business. 9 999

Form
(Rev. March 2024)
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
Go to www.irs.gov/FormW9 for instructions and the latest information.

Give form to the
requester. Do not
send to the IRS.

Before you begin. For guidance related to the purpose of Form W-9, see Purpose of Form, below.

Print or type.

See Specific Instructions on page 3.
1 Name of entity/individual. An entry is required. (For a sole proprietor or disregarded entity, enter the owner's name on line 1, and enter the business/disregarded entity's name on line 2.)
2 Business name/disregarded entity name, if different from above. 3a Check the appropriate box for federal tax classification of the entity/individual whose name is entered on line 1. Check only one of the following seven boxes.
4 Exemptions (codes apply only to
certain entities, not individuals;
see instructions on page 3):

Exempt payee code (if any)
Individual/sole proprietor C corporation S corporation Partnership Trust/estate
. .

LLC. Enter the tax classification (C = C corporation, S = S corporation, P = Partnership) . .

Note: Check the "LLC" box above and, in the entry space, enter the appropriate code (C, S, or P) classification of the LLC, unless it is a disregarded entity. A disregarded entity should instead check box for the tax classification of its owner.
for the tax
the appropriate
Exemption from Foreign Account Tax
Compliance Act (FATCA) reporting
code (if any)
• Other (see instructions)
3b If on line 3a you checked "Partnership" or "Trust/estate," or checked "LLC" and entered "P" as its tax and you are providing this form to a partnership, trust, or estate in which you have an ownership interest, this box if you have any foreign partners, owners, or beneficiaries. See instructions classification,
check
(Applies to accounts maintained
PP
outside the United States.)
5 Address (number, street, and apt. or suite no.). See instructions.

Requester's name and address (optional)
6 City, state, and ZIP code
7 List account number(s) here (optional)
Part I Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later.

Note: If the account is in more than one name, see the instructions for line 1. See also What Name and Number To Give the Requester for guidelines on whose number to enter.

Part II
Social security number
or
Employer identification number
Certification
Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and, generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part II, later.

Sign
Here
Signature of
U.S. person
Date
General Instructions
Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9 .

What's New
Line 3a has been modified to clarify how a disregarded entity completes this line. An LLC that is a disregarded entity should check the appropriate box for the tax classification of its owner. Otherwise, it should check the "LLC" box and enter its appropriate tax classification.

New line 3b has been added to this form. A flow -through entity is required to complete this line to indicate that it has direct or indirect foreign partners, owners, or beneficiaries when it provides the Form W-9 to another flow -through entity in which it has an ownership interest. This change is intended to provide a flow -through entity with information regarding the status of its indirect foreign partners, owners, or beneficiaries, so that it can satisfy any applicable reporting requirements. For example, a partnership that has any indirect foreign partners may be required to complete Schedules K-2 and K-3. See the Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an information return with the IRS is giving you this form because they Cat. No. 10231X
Form W-9 (Rev. 3-2024)
1000

Form W-9 (Rev. 3-2024) Page 2
must obtain your correct taxpayer identification number (TIN), which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following.
• Form 1099-INT (interest earned or paid).
• Form 1099-DIV (dividends, including those from stocks or mutual funds).
• Form 1099-MISC (various types of income, prizes, awards, or gross proceeds).
• Form 1099 -NEC (nonemployee compensation).
• Form 1099-B (stock or mutual fund sales and certain other transactions by brokers).
• Form 1099-S (proceeds from real estate transactions). • Form 1099-K (merchant card and third -party network transactions). • Form 1098 (home mortgage interest), 1098-E (student loan interest), and 1098-T (tuition).
• Form 1099-C (canceled debt).
• Form 1099-A (acquisition or abandonment of secured property).

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

Caution: If you don't return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later.

By signing the filled -out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued);

2. Certify that you are not subject to backup withholding; or

3. Claim exemption from backup withholding if you are a U.S. exempt payee; and

4. Certify to your non -foreign status for purposes of withholding under chapter 3 or 4 of the Code (if applicable); and

5. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting is correct. See What Is FATCA Reporting, later, for further information.

Note: If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester's form if it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:
• An individual who is a U.S. citizen or U.S. resident alien; • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States; • An estate (other than a foreign estate); or
• A domestic trust (as defined in Regulations section 301.7701-7).

Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding. Payments made to foreign persons, including certain distributions, allocations of income, or transfers of sales proceeds, may be subject to withholding under chapter 3 or chapter 4 of the Code (sections 1441-1474). Under those rules, if a Form W-9 or other certification of non -foreign status has not been received, a withholding agent, transferee, or partnership (payor) generally applies presumption rules that may require the payor to withhold applicable tax from the recipient, owner, transferor, or partner (payee). See Pub. 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

The following persons must provide Form W-9 to the payor for purposes of establishing its non -foreign status.
• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the disregarded entity. • In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the grantor trust.
• In the case of a U.S. trust (other than a grantor trust), the U.S. trust and not the beneficiaries of the trust.

See Pub. 515 for more information on providing a Form W-9 or a certification of non -foreign status to avoid withholding.

Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person (under Regulations section 1.1441-1(b)(2)(iv) or other applicable section for chapter 3 or 4 purposes), do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Pub. 515). If you are a qualified foreign pension fund under Regulations section 1.897(1)-1(d), or a partnership that is wholly owned by qualified foreign pension funds, that is treated as a non -foreign person for purposes of section 1445 withholding, do not use Form W-9. Instead, use Form W-8EXP (or other certification of non -foreign status).

Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a saving clause. Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items.

1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption from tax.

5. Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if their stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first Protocol) and is relying on this exception to claim an exemption from tax on their scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.

Backup Withholding
What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 24% of such payments. This is called "backup withholding." Payments that may be subject to backup withholding include, but are not limited to, interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third -party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1. You do not furnish your TIN to the requester;

2. You do not certify your TIN when required (see the instructions for Part II for details);

3. The IRS tells the requester that you furnished an incorrect TIN;

4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only); or

5. You do not certify to the requester that you are not subject to backup withholding, as described in item 4 under "By signing the filled - out form" above (for reportable interest and dividend accounts opened after 1983 only).
1001

Form W-9 (Rev. 3-2024) Page 3
Certain payees and payments are exempt from backup withholding.

See Exempt payee code, later, and the separate Instructions for the Requester of Form W-9 for more information.

See also Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier.

What Is FATCA Reporting?
The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all U.S. account holders that are specified U.S. persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code, later, and the Instructions for the Requester of Form W-9 for more information.

Updating Your Information
You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you are no longer tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account, for example, if the grantor of a grantor trust dies.

Penalties
Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions
Line 1
You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account (other than an account maintained by a foreign financial institution (FFI)), list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9. If you are providing Form W-9 to an FFI to document a joint account, each holder of the account that is a U.S. person must provide a Form W-9.
• Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name.

Note for ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1 a. This should also be the same as the name you entered on the Form 1040 you filed with your application. • Sole proprietor. Enter your individual name as shown on your Form 1040 on line 1. Enter your business, trade, or "doing business as" (DBA) name on line 2.
• Partnership, C corporation, S corporation, or LLC, other than a disregarded entity. Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on line 2. • Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. Enter any business, trade, or DBA name on line 2.
• Disregarded entity. In general, a business entity that has a single owner, including an LLC, and is not a corporation, is disregarded as an entity separate from its owner (a disregarded entity). See Regulations section 301.7701-2(c)(2). A disregarded entity should check the appropriate box for the tax classification of its owner. Enter the owner's name on line 1. The name of the owner entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2. If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.

Line 2
If you have a business name, trade name, DBA name, or disregarded entity name, enter it on line 2.

Line 3a
Check the appropriate box on line 3a for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box on line 3a.

IF the entity/individual on line 1
is a(n) . . .

THEN check the box for . ..
• Corporation
Corporation.
• Individual or
• Sole proprietorship
Individual/sole proprietor.
• LLC classified as a partnership
for U.S. federal tax purposes or
• LLC that has filed Form 8832 or
2553 electing to be taxed as a
corporation
Limited liability company and
enter the appropriate tax
classification:

P = Partnership,
C = C corporation, or
S = S corporation.
• Partnership
Partnership.
• Trust/estate
Trust/estate.

Line 3b
Check this box if you are a partnership (including an LLC classified as a partnership for U.S. federal tax purposes), trust, or estate that has any foreign partners, owners, or beneficiaries, and you are providing this form to a partnership, trust, or estate, in which you have an ownership interest. You must check the box on line 3b if you receive a Form W-8 (or documentary evidence) from any partner, owner, or beneficiary establishing foreign status or if you receive a Form W-9 from any partner, owner, or beneficiary that has checked the box on line 3b.

Note: A partnership that provides a Form W-9 and checks box 3b may be required to complete Schedules K-2 and K-3 (Form 1065). For more information, see the Partnership Instructions for Schedules K-2 and K-3 (Form 1065).

If you are required to complete line 3b but fail to do so, you may not receive the information necessary to file a correct information return with the IRS or furnish a correct payee statement to your partners or beneficiaries. See, for example, sections 6698, 6722, and 6724 for penalties that may apply.

Line 4 Exemptions
If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space on line 4 any code(s) that may apply to you.

Exempt payee code.
• Generally, individuals (including sole proprietors) are not exempt from backup withholding.
• Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends. • Corporations are not exempt from backup withholding for payments made in settlement of payment card or third -party network transactions. • Corporations are not exempt from backup withholding with respect to attorneys' fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC.

The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space on line 4. 1 —An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2).
1002

Form W-9 (Rev. 3-2024)

2 —The United States or any of its agencies or instrumentalities. 3—A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities. 4—A foreign government or any of its political subdivisions, agencies, or instrumentalities.
5—A corporation.
6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or territory.
7—A futures commission merchant registered with the Commodity Futures Trading Commission.
8—A real estate investment trust.
9 —An entity registered at all times during the tax year under the Investment Company Act of 1940.
10—A common trust fund operated by a bank under section 584(a). 11—A financial institution as defined under section 581. 12—A middleman known in the investment community as a nominee or custodian.
13—A trust exempt from tax under section 664 or described in section 4947.

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

IF the payment is for . ..

THEN the payment is exempt
for...
• Interest and dividend payments
All exempt payees except
for 7.
• Broker transactions
Exempt payees 1 through 4 and 6
through 11 and all C corporations.

S corporations must not enter an
exempt payee code because they
are exempt only for sales of
noncovered securities acquired
prior to 2012.
• Barter exchange transactions
and patronage dividends
Exempt payees 1 through 4.
• Payments over $600 required to
be reported and direct sales over
$5,0001
Generally, exempt payees
1 through 5.2
• Payments made in settlement of
payment card or third -party
network transactions
Exempt payees 1 through 4.
1 See Form 1099-MISC, Miscellaneous Information, and its instructions. 2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with "Not Applicable" (or any similar indication) entered on the line for a FATCA exemption code.

A —An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37).

B —The United States or any of its agencies or instrumentalities.

C —A state, the District of Columbia, a U.S. commonwealth or territory, or any of their political subdivisions or instrumentalities.

D —A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i).

E —A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i).

F —A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state.

G —A real estate investment trust.

H —A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940.

I —A common trust fund as defined in section 584(a).

J —A bank as defined in section 581.

K —A broker.

L —A trust exempt from tax under section 664 or described in section 4947(a)(1).

M —A tax-exempt trust under a section 403(b) plan or section 457(g) plan.

Note: You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.

Line 5
Enter your address (number, street, and apartment or suite number).

This is where the requester of this Form W-9 will mail your information returns. If this address differs from the one the requester already has on file, enter "NEW" at the top. If a new address is provided, there is still a chance the old address will be used until the payor changes your address in their records.

Line 6
Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. If you are a resident alien and you do not have, and are not eligible to get, an SSN, your TIN is your IRS ITIN. Enter it in the entry space for the Social security number. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN.

If you are a single -member LLC that is disregarded as an entity separate from its owner, enter the owner's SSN (or EIN, if the owner has one). If the LLC is classified as a corporation or partnership, enter the entity's EIN.

Note: See What Name and Number To Give the Requester, later, for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately.

To apply for an SSN, get Form SS -5, Application for a Social Security Card, from your local SSA office or get this form online at www.SSA.gov . You may also get this form by calling 800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS -4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/EIN . Go to www.irs.gov/Forms to view, download, or print Form W-7 and/or Form SS -4. Or, you can go to www.irs.gov/OrderForms to place an order and have Form W-7 and/or Form SS -4 mailed to you within 15 business days.

If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and enter "Applied For" in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, you will generally have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60 -day rule does not apply to other types of payments.

You will be subject to backup withholding on all such payments until you provide your TIN to the requester.

Note: Entering "Applied For" means that you have already applied for a TIN or that you intend to apply for one soon. See also Establishing U.S. status for purposes of chapter 3 and chapter 4 withholding, earlier, for when you may instead be subject to withholding under chapter 3 or 4 of the Code.

Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.
1003

Form W-9 (Rev. 3-2024) Page 5
Part II. Certification
To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if item 1, 4, or 5 below indicates otherwise.

For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code, earlier.

Signature requirements. Complete the certification as indicated in items 1 through 5 below.

1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983.

You must give your correct TIN, but you do not have to sign the certification.

2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.

3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.

4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. "Other payments" include payments made in the course of the requester's trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third -party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).

5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), ABLE accounts (under section 529A), IRA, Coverdell ESA, Archer MSA or HSA contributions or
distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

What Name and Number To Give the Requester
For this type of account:

Give name and SSN of:

1. Individual

2. Two or more individuals (joint account)
other than an account maintained by
an FFI

3. Two or more U.S. persons
(joint account maintained by an FFI)

4. Custodial account of a minor
(Uniform Gift to Minors Act)

5. a. The usual revocable savings trust
(grantor is also trustee)
b. So-called trust account that is not
a legal or valid trust under state law

6. Sole proprietorship or disregarded
entity owned by an individual

7. Grantor trust filing under Optional
Filing Method 1 (see Regulations
section 1.671-4(b)(2)(i)(A))**
The individual
The actual owner of the account or,
if combined funds, the first individual
on the account'
Each holder of the account
The minor2
The grantor -trustee'
The actual owner'
The owner3
The grantor*
For this type of account:

Give name and EIN of:

8. Disregarded entity not owned by an
individual

9. A valid trust, estate, or pension trust

10. Corporation or LLC electing corporate
status on Form 8832 or Form 2553

11. Association, club, religious, charitable,
educational, or other tax-exempt
organization

12. Partnership or multi -member LLC

13. A broker or registered nominee

14. Account with the Department of
Agriculture in the name of a public
entity (such as a state or local
government, school district, or prison)
that receives agricultural program
payments

15. Grantor trust filing Form 1041 or
under the Optional Filing Method 2,
requiring Form 1099 (see Regulations
section 1.671-4(b)(2)(i)(B))**
The owner
Legal entity4
The corporation
The organization
The partnership
The broker or nominee
The public entity
The trust
'List first and circle the name of the person whose number you furnish.

If only one person on a joint account has an SSN, that person's number must be furnished.
2Circle the minor's name and furnish the minor's SSN.
3You must show your individual name on line 1, and enter your business or DBA name, if any, on line 2. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN. 4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) * Note: The grantor must also provide a Form W-9 to the trustee of the trust.
** For more information on optional filing methods for grantor trusts, see the Instructions for Form 1041.

Note: If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.

Secure Your Tax Records From Identity Theft
Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:
• Protect your SSN,
• Ensure your employer is protecting your SSN, and
• Be careful when choosing a tax return preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity, or a questionable credit report, contact the IRS Identity Theft Hotline at 800-908-4490 or submit Form 14039.

For more information, see Pub. 5027, Identity Theft Information for Taxpayers.
1004

Form W-9 (Rev. 3-2024) Page 6
Victims of identity theft who are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll -free case intake line at 877-777-4778 or TTY/TDD 800-829-4059.

Protect yourself from suspicious emails or phishing schemes.

Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward this message to [email protected]. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484. You can forward suspicious emails to the Federal Trade Commission at [email protected] or report them at www.ftc.gov/complaint . You can contact the FTC at www.ftc.gov/idtheft or 877-IDTHEFT (877-438-4338).

If you have been the victim of identity theft, see www.IdentityTheft.gov and Pub. 5027.

Go to www.irs.gov/IdentityTheft to learn more about identity theft and how to reduce your risk.

Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information.

Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their laws. The information may also be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payors must generally withhold a percentage of taxable interest, dividends, and certain other payments to a payee who does not give a TIN to the payor.

Certain penalties may also apply for providing false or fraudulent information.
1005

RESOLUTION NO. R-2024-80

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA AUTHORIZING A BUDGET
AMENDMENT IN FISCAL YEAR 2024-25 IN COMPLIANCE
WITH CITY CHARTER OF THE CITY OF PLACENTIA §§ 1206
AND 1209 PERTAINING TO APPROPRIATIONS FOR
ACTUAL EXPENDITURES.

A. Recitals.
(i). The adopted budget for the 2024-25 Fiscal Year sets out estimated appropriations for City expenses throughout the year.
(ii). From time to time the adopted budget must be adjusted when precise expenditures are finally determined or when estimated expenditures exceed projected costs allocated.
(iii). City Charter of the City of Placentia § 1206 authorizes the City Council to amend or supplement the budget by motion adopted by the affirmative votes of at least three members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose, or to appropriate available revenues not included in the budget. All other legal prerequisites to the adoption of this Resolution have occurred.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. In all respects as set forth in the Recitals, Part A., of this Resolution.

2. The adopted budget for Fiscal Year 2024-25, Resolution No. R-2024-38, is hereby amended to adjust the following accounts as specified below:

Fund
Description
Department
GL Account
Amount
Type
General Fund
Building & Facilities
- City Hall
Administrative
Office Area
Improvement
Project
Public Works
105307-6850
$21,474.01
Decrease
General Fund
Building & Facilities
- City Hall
Administrative
Office Area
Improvement
Project
Public Works
105307-8033
$21,474.01
Decrease
Resolution R-2024-80

Attachment 5
1006

Capital Projects
Fund
Infrastructure —
Streets — Golden
Avenue Bridge
Replacement
Project
Public Works
331801-7010
$21,474.01
Increase
Capital Projects
Fund
Infrastructure —
Streets — Golden
Avenue Bridge
Replacement
Project
Public Works
331801-6740
$21,474.01
Increase

3. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, ADOPTED AND APPROVED THIS 3rd DAY OF DECEMBER 2024.

Jeremy Yamaguchi, Mayor
ATTEST:

Robert McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 3rd day of December 2024 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Resolution R-2024-80

Attachment 5
1007

Robert McKinnell, City Clerk
APPROVED AS TO FORM:

Christian Bettenhausen, City Attorney
Resolution R-2024-80

Attachment 5
1008

RESOLUTION NO. R-2024-82

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA AUTHORIZING THE

APPRAISAL, FIXING THE AMOUNT OF JUST

COMPENSATION AND AUTHORIZING OFFER TO OWNER

GABRIEL JOHN ABURTO
A. Recitals.
(i). The City of Placentia desires to acquire the real property located in the City of Placentia, County of Placer, commonly known as 4011 Winterhaven St, Yorba Linda, CA, Assessor's Parcel Number 334-011-36 (the "Subject Property") for the City of Placentia Golden Avenue Bridge Project.
(ii). The City Council has authorized an appraisal to be made of the Subject Property by Valbridge Property Advisors. Valbridge Property Advisors has prepared an appraisal report dated October 21, 2024, and it has been received and reviewed by the City Council.
(iii). Sections 7267.1 and 7267.2 of the Government Code provide that prior to initiation of negotiations and adoption of a Resolution of Necessity, the City Council shall make and approve an appraisal of the real property to be acquired, shall establish an amount which it believes to be just compensation therefor, and shall make an offer to the owner or owners of record to acquire the property for the full amount so established.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. The appraisal of the Subject Property made by Valbridge Property Advisors dated October 21, 2024, is hereby approved

2. Two thousand one hundred dollars ($2,100.00) is established as the amount which the City Council believes to be just compensation for the acquisition of the Subject Property.

3. The City Administrator for the City of Placentia or his/her designee is hereby authorized and directed to initiate negotiations and to make an offer to the owner or owners of record of the Subject Property to acquire the Subject Property for Two thousand one hundred dollars ($2,100.00) with the ability to modify offers up to twenty-five percent (25%) of the original appraisal amount or Two thousand six hundred and twenty five dollars ($2,625.00).

Resolution R-2024-82

1009

4. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, ADOPTED AND APPROVED THIS 3rd DAY OF DECEMBER 2024.

Jeremy Yamaguchi, Mayor
ATTEST:

Robert McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 3rd day of December 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Councilmembers:

Councilmembers:

Councilmembers:

Robert McKinnell, City Clerk
APPROVED AS TO FORM:

Christian Bettenhausen, City Attorney
Resolution R-2024-82

1010

RESOLUTION NO. R-2024-83

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA AUTHORIZING THE

APPRAISAL, FIXING THE AMOUNT OF JUST

COMPENSATION AND AUTHORIZING OFFER TO OWNERS
JOHN D. GADDIS AND ALLISON GADDIS
A. Recitals.
(i). The City of Placentia desires to acquire the real property located in the City of Placentia, County of Placer, commonly known as 4021 Winterhaven St, Yorba Linda, CA, Assessor's Parcel Number 334-011-35 (the "Subject Property") for the City of Placentia Golden Avenue Bridge Project.
(ii). The City Council has authorized an appraisal to be made of the Subject Property by Valbridge Property Advisors. Valbridge Property Advisors has prepared an appraisal report dated October 21, 2024, and it has been received and reviewed by the City Council.
(iii). Sections 7267.1 and 7267.2 of the Government Code provide that prior to initiation of negotiations and adoption of a Resolution of Necessity, the City Council shall make and approve an appraisal of the real property to be acquired, shall establish an amount which it believes to be just compensation therefor, and shall make an offer to the owner or owners of record to acquire the property for the full amount so established.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. The appraisal of the Subject Property made by Valbridge Property Advisors dated October 21, 2024, is hereby approved

2. One Thousand dollars ($1,000.00) is established as the amount which the City Council believes to be just compensation for the acquisition of the Subject Property.

3. The City Administrator for the City of Placentia or his/her designee is hereby authorized and directed to initiate negotiations and to make an offer to the owner or owners of record of the Subject Property to acquire the Subject Property for One Thousand dollars ($1,000.00) with the ability to modify offers up to twenty-five percent (25%) of the original appraisal amount or One thousand two hundred and fifty dollars ($1,250.00).

Resolution R-2024-83

1011

4. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, ADOPTED AND APPROVED THIS 3rd DAY OF DECEMBER 2024.

Jeremy Yamaguchi, Mayor
ATTEST:

Robert McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 3rd day of December 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Councilmembers:

Councilmembers:

Councilmembers:

Robert McKinnell, City Clerk
APPROVED AS TO FORM:

Christian Bettenhausen, City Attorney
Resolution R-2024-83

1012

RESOLUTION NO. R-2024-84

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA AUTHORIZING THE

APPRAISAL, FIXING THE AMOUNT OF JUST

COMPENSATION AND AUTHORIZING OFFER TO OWNER

PARAMOUNT IMPERIAL VILLAS
A. Recitals.
(i). The City of Placentia desires to acquire the real property located in the City of Placentia, County of Placer, commonly known as Vacant Land, Placentia, CA 92870 Assessor's Parcel Number 336-371-36 (the "Subject Property") for the City of Placentia Golden Avenue Bridge Project.
(ii). The City Council has authorized an appraisal to be made of the Subject Property by Valbridge Property Advisors. Valbridge Property Advisors has prepared an appraisal report dated October 21, 2024, and it has been received and reviewed by the City Council.
(iii). Sections 7267.1 and 7267.2 of the Government Code provide that prior to initiation of negotiations and adoption of a Resolution of Necessity, the City Council shall make and approve an appraisal of the real property to be acquired, shall establish an amount which it believes to be just compensation therefor, and shall make an offer to the owner or owners of record to acquire the property for the full amount so established.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. The appraisal of the Subject Property made by Valbridge Property Advisors dated October 21, 2024, is hereby approved

2. One thousand dollars ($1,000.00) is established as the amount which the City Council believes to be just compensation for the acquisition of the Subject Property.

3. The City Administrator for the City of Placentia or his/her designee is hereby authorized and directed to initiate negotiations and to make an offer to the owner or owners of record of the Subject Property to acquire the Subject Property for One thousand dollars ($1,000.00) with the ability to modify offers up to twenty-five percent (25%) of the original appraisal amount or One thousand two hundred and fifty dollars ($1,250.00).

Resolution R-2024-84

1013

4. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, ADOPTED AND APPROVED THIS 3rd DAY OF DECEMBER 2024.

Jeremy Yamaguchi, Mayor
ATTEST:

Robert McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 3rd day of December 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Councilmembers:

Councilmembers:

Councilmembers:

Robert McKinnell, City Clerk
APPROVED AS TO FORM:

Christian Bettenhausen, City Attorney
Resolution R-2024-84

1014

RESOLUTION NO. R-2024-85

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA AUTHORIZING THE

APPRAISAL, FIXING THE AMOUNT OF JUST

COMPENSATION AND AUTHORIZING OFFER TO OWNER

VILLENA COMMUNITY ASSOCIATION
A. Recitals.
(i). The City of Placentia desires to acquire the real property located in the City of Placentia, County of Placer, commonly known as the 27 units on Golden Avenue and Villena Way, Placentia, CA 92870 Assessor's Parcel Number 334-021-15 (the "Subject Property") for the City of Placentia Golden Avenue Bridge Project. (ii). The City Council has authorized an appraisal to be made of the Subject Property by Valbridge Property Advisors. Valbridge Property Advisors has prepared an appraisal report dated October 21, 2024, and it has been received and reviewed by the City Council.
(iii). Sections 7267.1 and 7267.2 of the Government Code provide that prior to initiation of negotiations and adoption of a Resolution of Necessity, the City Council shall make and approve an appraisal of the real property to be acquired, shall establish an amount which it believes to be just compensation therefor, and shall make an offer to the owner or owners of record to acquire the property for the full amount so established.

B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:

1. The appraisal of the Subject Property made by Valbridge Property Advisors dated October 21, 2024, is hereby approved

2. Three thousand three hundred dollars ($3,300.00) is established as the amount which the City Council believes to be just compensation for the acquisition of the Subject Property.

3. The City Administrator for the City of Placentia or his/her designee is hereby authorized and directed to initiate negotiations and to make an offer to the owner or owners of record of the Subject Property to acquire the Subject Property for Three thousand three hundred dollars ($3,300.00) with the ability to modify offers up to twenty-five percent (25%) of the original appraisal amount or Four thousand one hundred and twenty five dollars ($4,125.00).

Resolution R-2024-85

1015

4. The Mayor shall sign this resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

PASSED, ADOPTED AND APPROVED THIS 3rd DAY OF DECEMBER 2024.

Jeremy Yamaguchi, Mayor
ATTEST:

Robert McKinnell, City Clerk

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 3rd day of December 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Councilmembers:

Councilmembers:

Councilmembers:

Robert McKinnell, City Clerk
APPROVED AS TO FORM:

Christian Bettenhausen, City Attorney
Resolution R-2024-85

1016