Poway City Council
June 7, 2022

June 7, 2022, Item #7
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PO RT City of Poway

CITY COUNCIL
June 7, 2022
Honorable Mayor and Members of the City C~u,ncil
Eric Heidemann, Director of Public Works ~
Will Wiley, Assistant Director of Public Works for Maintenance Operations (858) 668-4705 or [email protected]
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-2 for Fiscal Year 2022-2023 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218 and SB 919) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 86-2 (LMD 86-2) for the purpose of maintaining LMD 86-2's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution (Attachment A) declaring the intention to levy and collect assessments and an engineer's report (Attachment B). Fiscal Year 2022- 23 assessment rate for LM D 86-2 Zone A is proposed to remain unchanged at the Fiscal Year 2021-22 rate of $186.16 per benefit unit per year. Fiscal Year 2022-23 assessment rate for LMD 86-2 Zone Bis proposed to increase from the Fiscal Year 2021-2022 assessment rate by 5.21 percent to $337.56 per benefit unit per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers (CPI).

Recommended Action:

It is recommended the City Council adopt the Resolution.

Discussion:

LMD 86-2 was formed on May 20, 1986, to maintain landscape improvements of various subdivisions or developments included within the boundaries of LMD 86-2. A map showing LMD 86-2's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-2 as a condition of property development either through the final map process or by Council Resolution.

LMD 86-2 Zone A includes the following residential developments:
1 of 30
June 7, 2022, Item #7
TRACT

PROJECT
NAME
TIM
4185R
Sunrise
Ranch
TIM
87-12
Silver
Ridge
(aka
Poway
Villas)
TIM
89-03
Eagle
Pointe
(aka
La
Paz
Summit)
TPM
97-15
Paradise
Development
TIM
89-05
Southern
Hills
(aka
Poway
Summit
Estates)
LMD
86-2
Zone
B
includes
the
following
residential
developments:

TRACT

PROJECT
NAME

TIM CUP
83-02 06-09
(M)
Sycamore
Creek
Loma
Cabrillo,
LLC
Section
22624
of
the
Streets
and
Highways
Code
requires
the
Council
to
approve
an
engineer's
report
and
adopt a
resolution
of
intention
prior
to
establishing
a
budget
each
year.

The
engineer's
report
(Attachment
B)
outlines
the
proposed
Fiscal
Year
2022-23
budget
and
resulting
assessments.

Fiscal
Year
2022-23
assessments
for
Zone
A
are
proposed
to
remain
unchanged
at
the
Fiscal
Year
2021-22
rate
of
$186.16
(:::::$15.51
per
month)
per
benefit
unit
per
year;
Zone
B
Fiscal
Year
2022-23
assessments
are
proposed
to
increase
from
$320.84
to
$337.56
(from
:::::$26.73
per
month
to
$28.13
per
month)
per
benefit
unit
per
year.

There
are
currently
110
parcels
proposed
to
be
assessed
within
Zone
A
and
168
parcels
proposed
to
be
assessed
within
Zone
B.

No
new
parcels
were
added
to
LMD
86-2
during
Fiscal
Year
2021-22.

Under
assessment
law
[Article
XIII
D,
Section
20)],
those
properties
not
receiving
special
benefit
are
not
included
on
LMD
86-2's
assessment
roll.

In
1998,
property
owners
within
LMD
86-2
received
ballots
for
a
proposed
increase
as
specified
under
assessment
law.

Both
zones
were
balloted
for
an
increase
in
assessments
with
annual
cost
indexing
based
on
the
annual
CPI.

Zone
A
had
a
majority
protest
for
the
increase,
and
consequently,
failed
to
pass
the
ballot.

Therefore,
the
assessment
rates
continue
to
remain
unchanged
and
is
exempt
from
the
procedures
and
approval
process
set
forth
in
Section
4 of
Article
XIII
D.

Zone
B
passed
the
1998-
99 ballot
allowing
for
the
option
of
an
annual
increase
based
on
the
CPI.

Because
projected
expenditures
are
exceeding
revenues,
an
increase
of

5.21 percent,
the
annual
change
in
the
San
Diego-Carlsbad
Consumer
Price
Index
for
All
Urban
Consumers,
is
requested
at
this
time
for
Zone
B.

The
failure
of
an
assessment
increase
by
ballot
for
Zone
A
in
Fiscal
Year
1998-99
has
led
to
a reduction
in
maintenance
services
over
the
years.

Service
levels
for
landscape
maintenance
are
at
a service
level
C.

A
service
level
C
consists
of
performing
landscape
maintenance
services
(e.g.,
irrigation
inspection,
removal
of
trash
and
debris,
trimming
of
shrubs,
fertilizing,
mowing,
edging
pruning,
sweeping)
for
respective
areas
within
Zone A
on
a
monthly
basis.

Services
may
continue
to
be
reduced
to
align
with
assessment
revenue
and
to
accommodate
unexpected
repair
needs
that
arise.

For
Zone
B,
service
levels
for
landscape
maintenance
are
at
service
level
A.

A
service
level
A
consists
of
performing
landscape
maintenance
(e.g.,
irrigation
inspection,
removal
of
trash
and
debris,
trimming
of
shrubs,
fertilizing,
mowing,
edging,
pruning,
sweeping)
for
respective
areas
within
Zone
Bon
a weekly
basis.

Proposition
218,
passed
by
the
California
voters
on
November
5,
1996,
expands
the
requirements
for
public
notification
and
imposes
the
requirement
of
special
district
balloting.

Beginning
July
1,
1997,
all
existing,
new
or
increased
assessments
shall
comply
with
Article
XIII
D
as
added
to
the
California
Constitution.

All
parcels
currently
assessed
were
annexed
into
LMD
86-2
by
owner
consent
at
the
2 of30
June 7, 2022, Item #7
time
of
development,
making
them
exempt
from
the
procedures
and
approval
process
set
forth
in
Section
4 of
this
Article.

However,
this
does
not
preclude
any
assessments
that
would
be
increased
in
future
years.

Subsequent
increases
in
such
assessments
shall
be
subject
to
the
procedures
and
approval
process
set
forth
in
Section
4 of
Article
XIII
D.

As
required
under
assessment
law
(Landscape and
Lighting
Act
of
1972
and
its
amendments),
an
engineer's
report
and
assessment
recommendations
must
be
presented
at
a
public
hearing
for
Council
consideration
and
public
comment
on
an
annual
basis,
which
is
scheduled
for
June
21,
2022.

The
engineer's
report
(Attachment
B)
has
been
found
technically
correct
as
presented.

Environmental
Review:

This
action
is
not
subject
to
review
under
the
California
Environmental
Quality
Act
(CEQA).

Fiscal
Impact:

LMD
86-2
Zone
A
does
not
include
a voter-approved
inflater
which
puts
pressure
on
service
levels
as
expenses
increase
over
time
due
to
inflation
while
revenues
do
not.

LMD
86-2
Zone
B
includes
a
voter-approved
inflater
which
helps
revenues
keep
pace
with
inflation.

The
assessment
rate
for
Fiscal
Year
2022
-23
is
increasing
by

5.21 percent,
or
the
annual
change
in
the
San
Diego-Carlsbad
Consumer
Price
Index
for
All
Urban
Consumers.

Revenues
collected
at
$186
.16
for
Zone
A
and
$337.56
for
Zone
B
per
benefit
unit
per
year,
an
estimated
total
of
$77,188.00,
will
be
used
for
LMD
86-2's
maintenance
costs
during
Fiscal
Year
2022-23.

A
General
Fund
contribution
of
$6,981.00
($3,678.00
for
Zone
A
and
$3,303.00
for
Zone
B)
will
be
made
based
upon
average
maintenance
of
landscaped
medians
and
rights-of-way
that
provide
general
benefit
to
the
City.

Public
Notification:

None. Attachments: A.

Resolution
B.

Engineer's
Report
C.

LMD
86 -2
Map
Reviewed/
Approved
By:

Wend
Y
serman
Assistant
City
Manager
3 of30
Reviewed
By:

Alan
Fenstermacher
City
Attorney
Approved
By:

Ch
~
City
Manager
June 7, 2022, Item #7
RESOLUTION NO. 22-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

POWAY, CALIFORNIA, DECLARING THE INTENTION TO LEVY

AND COLLECT ASSESSMENTS WITHIN POWAY LANDSCAPE
MAINTENANCE DISTRICT NO. 86-2 FOR FISCAL YEAR 2022-23

AND APPROVING THE ENGINEER'S REPORT
WHEREAS, the City Council of the City of Poway desires to levy and collect assessments within Poway Landscape Maintenance District No.86-2 for the purpose of maintaining, servicing and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972; WHEREAS, assessments will not increase for Zone A from the Fiscal Year 2021-22 assessment rate of $186.16 per benefit unit per year. The assessments in Zone B will increase from the Fiscal Year 2021-22 rate of $320.84 per benefit unit per year to $337.56 per benefit unit per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. The total general benefit contribution for Zones A and B has been calculated to be $6,981.00 ($3,678.00 and $3,303.00, respectively);
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2022-23 assessments is exempt from the procedures and approval process set forth in Section 4 of Article XII I D, in that the assessment was imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed; and WHEREAS, the public interest and convenience require the maintenance, service and operation of public landscaping within said territory.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows:

SECTION 1: The foregoing recitals are true and correct.

SECTION 2: Proposed assessments are as detailed in the Engineer's Report for Poway Landscape Maintenance District No. 86-2 for Fiscal Year 2022-23 included in the staff report as Attachment B and attached hereto.

SECTION 3: Notice is hereby given that a public hearing is scheduled in the regular meeting place of the City Council, being the Council Chambers, City Hall, on the following date and time:

Tuesday, June 21, 2022, at 7:00 p.m.

At that time, this legislative body will hear protests or objections in reference to the annual levy of 4 of 30 ATTACHMENT A
June 7, 2022, Item #7
Resolution No. 22-

assessments and to any other matters contained in this resolution. Any persons who wish to object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual assessment that is increased from the previous year, the proposed increase in the assessments shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.

SECTION 4: The City Clerk is hereby authorized and directed to give notice as required by law by causing a copy of this Resolution to be published in the San Diego Union Tribune, a newspaper of general circulation in the City of Poway, not less than ten (10) days prior to the date set for the public hearing.

PASSED, ADOPTED AND APPROVED at a Regular Meeting of the City Council of the City of Poway, California on the 7th day of June, 2022 by the following vote, to wit:

AYES:

NOES:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
5 of30
June 7, 2022, Item #7
City of Poway
Landscape Maintenance
Assessment District 86-2
2022/2023 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 7, 2022
PUBLIC HEARING: JUNE 21, 2022
Ww1LLDAN

ATTACHMENT B
June 7, 2022, Item #7

AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-2
City of Poway
San Diego County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2022/2023, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Diego 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 __ 2o_th ___ day of ___ M_a_y ___ 2022.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: ~v1~/l ............... -_-~----:::::;-I ~---­
Susana Hernandez
Senior Project Manager, District Administration Services 7 of30
June 7, 2022, Item #7

TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1 A. INTRODUCTION ................................................................................................. 1

8. COMPLIANCE WITH CURRENT LEGISLATION .............................................. 1 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ....................................... 2 II. DESCRIPTION OF THE DISTRICT .................................................................... 3 A. BOUNDARIES OF THE DISTRICT .................................................................... 3

8. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ...................................... 3 C. PROPERTIES BENEFITING FROM IMPROVEMENTS ..................................... 4 Ill. METHOD OF APPORTIONMENT ...................................................................... 4 A. GENERAL .......................................................................................................... 4

8. BENEFIT ANALYSIS .......................................................................................... 5 C. ASSESSMENT METHODOLOGY ...................................................................... 7 D. MAXIMUM ASSESSMENT ................................................................................. 8 IV. DISTRICT BUDGETS ......................................................................................... 9 A. DESCRIPTION OF BUDGET ITEMS .................................................................. 9 B. ZONE A BUDGET ............................................................................................ 10 C. ZONE B BUDGET ............................................................................................ 11 APPENDIX A -DISTRICT ASSESSMENT DIAGRAM ............................................ 12 APPENDIX B -2022/2023 ASSESSMENT ROLL .................................................. 14 8 of30
June 7, 2022, Item #7
W
vv1LLDAN
l
OVERVIEW A.

INTRODUCTION
The
City
of
Poway
("City")
annually
levies
and
collects
special
assessments
in
order
to
maintain
the
improvements
within
the
Landscape
Maintenance
District
86-2
("District")
formed May
20,
1986,
pursuant
to
the
City
of
Poway
Resolution
No.
00-034
(Policies
for
Landscape
Maintenance
Districts)
and
the
Landscape
and
Lighting
Act
of
1972,
Part
2 of
Division
15 of
the
California
Streets
and
Highways
Code
("1972
Act"),
in
compliance
with
California
Constitution
Article
XIIID
("Article
XIIID").

The
1972
Act
and
Article
XIIID
are
collectively
referred
to
herein
as
"Assessment
Law".

This
Engineer's
Annual
Levy
Report
("Report")
describes
the
District,
any
annexations,
or
changes
to
the
District
including
substantial
changes
to
the
District
improvements,
and
the
proposed
assessments
for
Fiscal
Year
2022/2023.

The
proposed
assessments
are
based
on
the
estimated
cost
to
maintain
the
improvements
that
provide
special
benefits
to
properties
within
the
District.

The
costs
of
improvements
and
the
annual
levy
include
all
expenditures,
deficits,
surpluses,
revenues,
and
reserves.

Each
parcel
is
assessed
proportionately
for
only
those
improvements
provided
and
for
which
the
parcel
receives
benefit
based
on
an
established
method
of
apportionment.

The
word
"parcel,"
for
the
purposes
of
this
Report,
refers
to
an
individual
property
assigned
its
own
Assessor's
Parcel
Number
by
the
County
of
San
Diego
("County")
Assessor's
Office.

The
County
Auditor/Controller
uses
Assessor's
Parcel
Numbers
and
specific
Fund
Numbers,
to
identify
on
the
tax
roll,
properties
assessed
for
special
district
benefit
assessments.

Following
consideration
of
public
comments
and
written
protests
at
a
noticed
public
hearing,
and
review
of
the
Report,
the
City
Council
may
order
amendments
to
the
Report
or
confirm
the
Report
as
submitted.

Following
final
approval
of
the
Report,
and
confirmation
of
the
assessments,
the
Council
may
order
the
levy
and
collection
of
assessments
for
Fiscal
Year
2022/2023
pursuant
to
the
1972
Act.

In
such
case,
the
assessment
information
will
be
submitted
to
the
County
Auditor/Controller
and
included
on
the
property
tax
roll
for
each
benefiting
parcel
for
Fiscal
Year
2022/2023.

B.

COMPLIANCE
WITH

CURRENT

LEGISLATION
Pursuant
to
the
1972
Act,
the
City
Council
annually
conducts
a
public
hearing
to
accept
public
comments
and
testimony,
and
to
approve
the
annual
assessments
to
be
levied
on
the
County
tax
roll
for
the
fiscal
year.

All
assessments
contained
in
this
Report
and
to
be
approved
by
the
City Council
have
been
prepared
in
accordance
with
the
1972
Act
and
are
in
compliance
with
the
provisions
of
Article
XIIID
of
the
Constitution
of
the
State
of
California
("Proposition
218"). The
City
has
reviewed
the
provisions
of
Article
XIIID
and
has
made
the
following
findings
and
determinations: Pursuant
to
Article
XIIID,
Section
5,
certain
existing
assessments
are
exempt
from
the
substantive
and
procedural
requirements
of
Article
XIIID,
Section
4,
and
property
owner
balloting
for
the
assessments
is
not
required
until
such
time
that
the
assessments
are
increased.

Since
the
District
assessments
were
imposed
pursuant
to
a
petition
signed
by
the
9 of
30 2022/2023
City
of
Poway
Landscape
Maintenance
District
86-2
Page
1 June 7, 2022, Item #7
Wvv1LLDAN
persons owning all of the parcels subject to the assessments at the time the assessments were initially imposed, Article XIIID Section 5 (b) exempts the existing assessment amounts (approved original assessment rates including any applicable annual escalation factor) from the procedural requirements of Article XIIID, Section 4.

The provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As such, the method of apportionment described in this Report utilizes commonly accepted assessment engineering practices consistent with the 1972 Act and the provisions of Article XI 11 D. The proposed assessments for the current fiscal year are less than or equal to the adjusted maximum assessment rate previously approved and adopted for the District. The application of this adjusted maximum assessment rate for the various land uses within the District is described in more detail in Section 111 D of this Report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID, Section 4.

C. 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:
10 of 30
2022/2023
• 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; and,
• Costs associated with any elections held for the approval of a new or increased assessment.

City of Poway Landscape Maintenance District 86-2 Page 2 June 7, 2022, Item #7
W\NILLDAN
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.
ll DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram, which are incorporated herein by reference and made a part of this Engineer's Report, are on file with the Special Districts Office of the Public Works Department of the City of Poway and are available for public inspection during normal business hours. The Boundary Map shows the District boundary and the general location of District improvements.

On February 25, 1992, by Council Resolution No. 92-039, the District was divided into two residential zones. Assessments for each zone within LM D 86-2 will be calculated on a per unit basis by dividing the required revenue by the total units within each District zone.

No new improvements or assessed parcels will be added to the District during Fiscal Year 2022/2023:

District 86-2 Zone A (110 residential parcels assessed), includes:

Tract Project Name
Sunrise Ranch
Silver Ridge (aka Poway Villas)
Eagle Pointe (aka La Paz Summit)
Paradise Development
TTM 4185R
TTM 87-12
TTM 89-03
TPM 97-15
TTM 89-05 Southern Hills (aka Poway Summit Estates)
District 86-2 Zone B ( 168 residential parcels assessed) consists of:

TTM 83-02
CUP 06-09(M)
Tract Project Name
Sycamore Creek
_________ Loma Cabrillo, LLC
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements, including walls and fences adjacent to open space, within the right-of-ways and open space areas associated with annexed subdivisions and which are adjacent to portions of Poway 11 of 30
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Road and within portions of the interior of the Eagle Pointe (aka La Paz Summit) subdivision.

Zone B landscape improvements are those adjacent to portions of Garden Road, Sycamore Valley Road, Quiet Valley Road, Hidden Valley Road, portions of the open space, and areas abutting the City's recreational trails and mini parks.

Walls and fences adjacent to private property are to be maintained by the adjacent property owners. The District/City, prior to commencement of work, shall approve repairs or reconstruction of any walls or fences adjacent to the District landscape areas. Should the property owners desire to include major repairs or reconstruction within the District's responsibilities, the property owners are required to submit a petition to initiate the balloting process set forth in Article XIIID, Section 4.

Landscape maintenance performance standards and specifications have been developed by the City to assure quality maintenance of landscape assessment district properties.

The City has assigned the following service levels on the basis of how frequent landscaping maintenance is performed:

Service Level A: Maintenance once a week.

Service Level B: Maintenance once every other week.

Service Level C: Maintenance once a month.

The following are each Zone's Service Level for Fiscal Year 2022/2023:

Zone A Service Level C
Zone B Service Level A
C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of development or redevelopment, finance, construct, install, and/or establish landscape improvements within public right-of-ways or public easements (permanent public improvement) or adjoining lots or parcels that, as a result of development or redevelopment, receive access or are immediately adjacent to lots or parcels which contain landscape improvements maintained by a landscape maintenance district.

Special benefit, as defined in Assessment Law and in this Report, shall be assessed to those properties determined to receive benefit from the District's improvements.

Ill METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that 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:
12 of 30
2022/2023
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 City of Poway Landscape Maintenance District 86-2 Page 4 June 7, 2022, Item #7
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all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.

The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.

In addition, Article XIIID requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Article XI 11 D provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the district.

The general enhancement of property value does not constitute a special benefit.

B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has been reviewed, identified, and allocated based on the special benefit parcels receive from such improvements pursuant to the provisions of Article XIIID and the 1972 Act. All improvements associated with this 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. 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 maintenance and operation of the improvements are of special benefit to the properties.

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

Over time, the improvements continue to confer a particular and distinct special benefit upon the lots or parcels within the District because of the nature of the improvements. The proper maintenance of the improvements and appurtenant facilities reduces property related crimes, especially vandalism, against properties in the District. All of the above mentioned factors also contribute to a specific benefit to each of the parcels within the District.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. However, each individual improvement element has its own distinct benefits both specific and general. The special benefits associated with the improvements within the District are as follows:

Special Benefit
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2022/2023
The special benefits associated with the landscaping improvements in the District are specifically:
• Enhanced desirability of properties through association with the improvements; City of Poway Landscape Maintenance District 86-2 Page 5 June 7, 2022, Item #7
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• 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, open space areas and landscaping; • Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
• 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; and,
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation, and attenuating noise.

General Benefit
Assessment Law mandates that the City assess for special benefit only, and the City shall separate general benefit from special benefit. General benefit is defined as services provided to the public-at-large. Special benefit is defined as services provided at a level greater than the services provided to the public-at-large.

The City's general benefit to the public-at-large is determined as the average expenditure from the General Fund for the maintenance of landscaped medians and right-of-ways, calculated on a per square foot basis. The City shall make a general benefit contribution to a district based on the City's average rate of expenditure from the General Fund for the various types of improvements applied to the square footage of similar types of improvements within the District.

No new improvements are proposed to be added for Fiscal Year 2022/2023:

Zone A:

LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways (R/W)
Zone B:
27,533 Sq. Ft.

LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways (R/W) 24,720 Sq. Ft.

The City shall annually determine the average expenditure from the General Fund for the maintenance of landscape improvements within the public right-of-ways or public easements, calculated on a per square foot basis. The general benefit for Fiscal Year 2022/2023 is determined to be:
$0.1336 per square foot for landscape right-of-ways
The City shall determine the average expenditure from the General Fund for the maintenance of District landscape improvements. Based on an increase of 5.51 percent in the San Diego- 14 of 30
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Carlsbad Consumer Price Index (the average of All Urban Consumers and Urban Wage Earners and Clerical Workers), comparable services provided by the City of Poway staff for general landscape services, the general benefit for Fiscal Year 2022/2023 will increase from Fiscal Year 2021 /2022, based on the contribution rate per square foot, at a maximum for this District:

Zone A
27,533 sq. ft. landscaped R/W X $0.1336 = $3,678.41
Zone B
24,720 sq. ft. landscaped R/W X $0.1336 = $3,302.59
All other maintenance, operation, administrative, and incidental costs which exceed the City's general benefit contribution to the public-at-large are of special benefit and assessed to the District.

The City shall have an option as to how it will make the general benefit contributions to the District.

The City shall make its general benefit contribution by either:
• providing irrigation water to the District for irrigation of LMD improvements in an amount equal to the City's general benefit contribution, or • paying directly to the District from the General Fund a dollar amount equal to the City's general benefit contribution.

C. ASSESSMENT METHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the District will be assessed to the various parcels in the District in proportion to the benefit units assigned to each parcel, in relationship to the total benefit units assigned to all parcels being assessed.

Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based on one (1) benefit unit per residential dwelling unit.

Non-residential Land Uses
All non-residential parcels shall be assessed proportional to special benefit received based on the average planned dwelling unit density throughout the urban areas of the City (four (4) dwelling units per acre), the equivalent of four (4) benefit units per acre.

Non-residential land uses typically provide services and/or employment opportunities for the City that benefit all lands throughout the City. Since these non-residential land uses can occur throughout the City, the planned, average density of residential dwelling units per acre for the urban areas of the City has been calculated. The non-residential land uses are considered to dislocate residential units. Therefore, the number of residential dwelling units dislocated, based on the average dwelling units per acre, has been assigned to non-residential parcels. This method determines an equivalent benefit to residential land uses. Appendix B details the calculation of the average residential units per acre planned within the urban areas of the City. Urban areas have been defined as the parcels receiving water and sewer services. 15 of 30
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In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing equivalent maintenance services for District improvements within public right-of-ways or public easements immediately adjacent to their lands.

No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year 2022/2023.

Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public easements · and right-of-ways, all dedicated open space parcels, and District maintained parcels are determined to not receive special benefit from the District's improvements and are therefore not assessed.

Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel receiving special benefit has been calculated and can be found in the Assessment Roll (Appendix 8).

The assessment methodology utilized is as described above. Based on this methodology, the benefit units and the Fiscal Year 2022/2023 proposed assessment for each parcel were calculated and are shown in the Assessment Roll (Appendix B).

D. MAXIMUM ASSESSMENT
The approved maximum assessment rate for Zone A is $186.16 per benefit unit. The approved maximum assessment rate for Zone B is $512.22 per benefit unit, which includes an increase of

5.21% from Fiscal Year 2021/2022 based on the San Diego Consumer Price Index (SD-CPI), All Urban Consumers. In 1998, property owners within the District received ballots as specified under Assessment Law. Both zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). Zone A (Sunrise Ranch, Silver Ridge, and Eagle Pointe) did not have a consensus for the increase, and therefore, failed to pass the ballot. Zone B (Sycamore Creek) passed the ballot allowing for the option of an annual increase based on the San Diego-Carlsbad Consumer Price Index-All Urban Consumers on an as needed basis. The assessment rate levied by the District for Zone B may be less than the maximum amount in any given year if not required to meet the budgetary needs for that year.

If the long term budgetary needs of the District would require an increase in the rate greater than the maximum assessment rate in order to meet those needs, then any proposed increase in the maximum assessment rate would require property owning balloting procedures as dictated by Article XIIID
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IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the maintenance and servicing of the improvements for the entire Fiscal Year 2022/2023, commencing July 1, 2022 and ending June 30, 2023, including incidentals, which may include reserves to operate the District.

The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the District is the total cost of maintenance and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions. 17 of 30
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B. ZONE A BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2020/2021<1> 2021/202212! 2022/202313>
EXPENDIT\JRES:

Maintenance $13,303 $11,054
Water/power 9,102 7,962
Administration
4 > 3,404 3,069
Total Expenditures $25,809 $22,085

REVENUES
City General Benefit Contribution $3.435 $3,486
Assessment Revenue 20,402 20,478
Interest Revenue 474 730
Grant Revenue 0 0
Capital ProJect Closeout 0 0
Miscellaneous 0 0
Total Revenues $24,311 $24,694
DISTRICT STATISTICS:

Total Number of Parcels 110 110
Total Parcels Levied 110 110
Total EBU's 110 110
Rate per EBU (Equivalent Benefit Units) $186.16 $186.16 Maximum Rate per EBU $186.16 $186.16

OPERA TING RESERVE
Beginning Reserve Balance $8440 $12,905
Transfers In/Out (GIP) 5,963 (4,471)
Reserve Fund Activity (1,498) 2,609
Estimated Ending Reserve Balance $12,905 $11,043

CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $34,034 $28,071
GIP Transfers In/Out (Operating Reserve) (5,963) 4,471
CIP Pro1ects 0 0
Estimated Ending CIP Reserve Balance $28,071 $32,542
(1) Actual figures per Finance Fiscal Year 2020/2021 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services. 18 of 30
2022/2023 City of Poway Landscape Maintenance District 86-2 $10 563
9,462
2,848
$22,873
$3,678
20,478
644
0 0
0 $24,800
110
110
110
$186.16
$186.16
$11,043
(1,533)
1 927
$11,437
$32,542
1,533
0 $34,075

June 7, 2022, Item #7
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C. ZONE B BUDGET
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2022/2023
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2020/202111
> 2021/202212> 2022/202313
>
EXPENDITURES:

Maintenance $32.377 $37.257 $32,594
Water/power 22,871 20,393 25,041
Administration< ' 11,496 10 457 9,492
Total Expenditures $66,744 $68,107 $67,127

REVENUES
City General Benefit Contnbutton $4,304 $3,130 $3,303
Assessment Revenue 52,270 53,901 56,710
Interest Revenue 1,541 2,850 2,194
Miscellaneous 0 0 0
Total Revenues $58,115 $59,881 $62,207
DISTRICT STA TIST/CS:

Total Number of Parcels 168 168 168
Total Parcels Levied 168 168 168
Total EBU's 168 168 168
Rate per EBU (Equivalent Benefit Units) $316.10 $320.84 $337.56 Maximum Rate per EBU $479.67 $486.87 512.22

OPERA TING RESERVE
Beginning Reserve Balance $28.901 $33,372 $34,054
Transfers In/Out (CIP) 13,100 8,908 4,430
Reserve Fund Activity (8,629) (8,226) (4,920)
Estimated Ending Reserve Balance $33,372 $34,054 $33,564

CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $108.320 $95,220 $86,312
CIP Transfers In/Out (Operating Reserve) (13,100) (8,908) (4,430) CIP ProJects 0 0 0
Estimated Ending CIP Reserve Balance $95,220 86,312 $81,882 (1) Actual figures per Finance Fiscal Year 2020/2021 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services.

Note: The Fiscal Year 2022/2023 Rate per EBU of $337.56 includes an increase of 5.21% based on the San Diego-Carlsbad Consumer Price Index, All Urban Consumers. Assessment Revenue does not equate to EBUs x Rate due to even-cent rounding. See the Fiscal Year 2022/2023 assessment roll in Exhibit B for assessment amount by parcel.

City of Poway Landscape Maintenance District 86-2 Page 11 June 7, 2022, Item #7
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APPENDIX A -DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department, during normal business hours. 20 of 30
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21 of 30
2022/2023

EXHIBIT A
~
t
LM 86-LAN N.G AREA
City of Poway Landscape Maintenance District 86-2
W\/VILLDAN
r--__..,

June 7, 2022, Item #7
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APPENDIX B -2022/2023 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor's Map for the year in which this Report is prepared.

Non-assessable lots or parcels include land principally encumbered by public or utility rights­ of-way and common areas. These parcels will not be assessed.

A listing of parcels assessed within the District along with the proposed assessment amounts has been identified as the "Fiscal Year 2022/2023 Assessment Roll" and is on file with the City Clerk and is by reference made a part of this Report. 22 of 30
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APPENDIX 81
City of Poway
Landscape Maintenance District 86-2 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . . Landuse Assessment nits Units 321-180-90-00 1.00 RESIDENTIAL $186.16
321-180-91-00 1.00 RESIDENTIAL 186.16
321-180-92-00 1.00 RESIDENTIAL 186.16
321-180-93-00 1.00 RESIDENTIAL 186.16
321-380-01-00 1.00 RESIDENTIAL 186.16
321-380-02-00 1.00 RESIDENTIAL 186.16
321-380-04-00 1.00 RESIDENTIAL 186.16
321-380-05-00 1.00 RESIDENTIAL 186.16
321-380-06-00 1.00 RESIDENTIAL 186.16
321-380-07-00 1.00 RESIDENTIAL 186.16
321-380-08-00 1.00 RESIDENTIAL 186.16
321-380-09-00 1.00 RESIDENTIAL 186.16
321-380-10-00 1.00 RESIDENTIAL 186.16
321-380-11-00 1.00 RESIDENTIAL 186.16
321-380-12-00 1.00 RESIDENTIAL 186.16
321-380-13-00 1.00 RESIDENTIAL 186.16
321-380-14-00 1.00 RESIDENTIAL 186.16
321-380-15-00 1.00 RESIDENTIAL 186.16
321-380-16-00 1.00 RESIDENTIAL 186.16
321-380-17-00 1.00 RESIDENTIAL 186.16
321-380-18-00 1.00 RESIDENTIAL 186.16
321-380-19-00 1.00 RESIDENTIAL 186.16
321-380-20-00 1.00 RESIDENTIAL 186.16
321-380-21-00 1.00 RESIDENTIAL 186.16
321-380-22-00 1.00 RESIDENTIAL 186.16
321-380-23-00 1.00 RESIDENTIAL 186.16
321-380-24-00 1.00 RESIDENTIAL 186.16
321-380-25-00 1.00 RESIDENTIAL 186.16
321-380-26-00 1.00 RESIDENTIAL 186.16
321-380-27-00 1.00 RESIDENTIAL 186.16
321-380-28-00 1.00 RESIDENTIAL 186.16
321-380-29-00 1.00 RESIDENTIAL 186.16
321-380-30-00 1.00 RESIDENTIAL 186.16
321-380-31-00 1.00 RESIDENTIAL 186.16
321-380-32-00 1.00 RESIDENTIAL 186.16
321-380-33-00 1.00 RESIDENTIAL 186.16
321-380-34-00 1.00 RESIDENTIAL 186.16
321-380-35-00 1.00 RESIDENTIAL 186.16
321-380-36-00 1.00 RESIDENTIAL 186.16
321-420-01-00 1 1.00 RESIDENTIAL 186.16
321-420-02-00 0 1.00 RESIDENTIAL 186.16
321-420-03-00 1.00 RESIDENTIAL 186.16
321-420-04-00 1.00 RESIDENTIAL 186.16
321-420-05-00 1.00 RESIDENTIAL 186.16
321-420-06-00 1 1.00 RESIDENTIAL 186.16
321-420-07-00 2 1.00 RESIDENTIAL 186.16
Zone A Preliminary Roll Page 1 of 3
June 7, 2022, Item #7
Willdan 24 of 30
City of Poway
Landscape Maintenance District 86-2 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 321-420-08-00 1.00 RESIDENTIAL 186.16
321-420-09-00 1.00 RESIDENTIAL 186.16
321-420-10-00 1.00 RESIDENTIAL 186.16
321-420-11-00 1.00 RESIDENTIAL 186.16
321-420-12-00 1.00 RESIDENTIAL 186.16
321-420-13-00 1.00 RESIDENTIAL 186.16
323-460-01-00 1.00 RESIDENTIAL 186.16
323-460-02-00 1.00 RESIDENTIAL 186.16
323-460-03-00 1.00 RESIDENTIAL 186.16
323-460-04-00 1.00 RESIDENTIAL 186.16
323-460-05-00 1.00 RESIDENTIAL 186.16
323-460-06-00 1.00 RESIDENTIAL 186.16
323-460-07-00 1.00 RESIDENTIAL 186.16
323-460-08-00 1.00 RESIDENTIAL 186.16
323-460-09-00 1.00 RESIDENTIAL 186.16
323-460-10-00 1.00 RESIDENTIAL 186.16
323-460-11-00 1.00 RESIDENTIAL 186.16
323-460-12-00 1.00 RESIDENTIAL 186.16
323-460-13-00 1.00 RESIDENTIAL 186.16
323-460-14-00 1.00 RESIDENTIAL 186.16
323-460-15-00 1.00 RESIDENTIAL 186.16
323-460-16-00 1.00 RESIDENTIAL 186.16
323-460-17-00 1.00 RESIDENTIAL 186.16
323-460-18-00 1.00 RESIDENTIAL 186.16
323-460-19-00 1.00 RESIDENTIAL 186.16
323-460-20-00 1.00 RESIDENTIAL 186.16
323-460-21-00 1.00 RESIDENTIAL 186.16
323-460-22-00 1.00 RESIDENTIAL 186.16
323-460-23-00 1.00 RESIDENTIAL 186.16
323-460-24-00 1.00 RESIDENTIAL 186.16
323-460-25-00 1.00 RESIDENTIAL 186.16
323-460-26-00 1.00 RESIDENTIAL 186.16
323-460-27-00 1.00 RESIDENTIAL 186.16
323-460-28-00 1.00 RESIDENTIAL 186.16
323-460-29-00 1.00 RESIDENTIAL 186.16
323-460-30-00 1.00 RESIDENTIAL 186.16
323-460-31-00 1.00 RESIDENTIAL 186.16
323-460-32-00 1.00 RESIDENTIAL 186.16
323-460-33-00 1.00 RESIDENTIAL 186.16
323-460-34-00 1.00 RESIDENTIAL 186.16
323-460-35-00 1.00 RESIDENTIAL 186.16
323-461-01-00 1.00 RESIDENTIAL 186.16
323-461-02-00 1.00 RESIDENTIAL 186.16
323-461-03-00 1.00 RESIDENTIAL 186.16
323-461-04-00 1.00 RESIDENTIAL 186.16
323-461-05-00 1.00 RESIDENTIAL 186.16
323-461-06-00 1.00 RESIDENTIAL 186.16
Zone A Preliminary Roll Page 2 of 3
June 7, 2022, Item #7
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City of Poway
Landscape Maintenance District 86-2 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 323-461-07-00 1.00 RESIDENTIAL 186.16
323-461-08-00 1.00 RESIDENTIAL 186.16
323-461-09-00 1.00 RESIDENTIAL 186.16
323-461-10-00 1.00 RESIDENTIAL 186.16
323-461-11-00 1.00 RESIDENTIAL 186.16
323-461-13-00 1.00 RESIDENTIAL 186.16
323-461-14-00 1.00 RESIDENTIAL 186.16
323-461-15-00 1.00 RESIDENTIAL 186.16
323-461-16-00 1.00 RESIDENTIAL 186.16
323-461-17-00 1.00 RESIDENTIAL 186.16
323-461-18-00 1.00 RESIDENTIAL 186.16
323-461-19-00 1.00 RESIDENTIAL 186.16
323-461-20-00 1.00 RESIDENTIAL 186.16
323-461-21-00 1.00 RESIDENTIAL 186.16
323-461-22-00 1.00 RESIDENTIAL 186.16
323-461-23-00 1.00 RESIDENTIAL 186.16
323-461-24-00 1.00 RESIDENTIAL 186.16
TOTALS 110.0 $20,477.60
TOTAL PARCEL COUNT 110
Zone A Preliminary Roll Page 3 of 3
June 7, 2022, Item #7
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APPENDIX 82
City of Poway
Landscape Maintenance District 86-2 Zone B
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 323-070-65-00 1.00 RESIDENTIAL $337.56
323-071-21-00 1.00 OPEN SPACE 337.56
323-080-05-00 1.00 OPEN SPACE 337.56
323-441-01-00 1.00 RESIDENTIAL 337.56
323-441-02-00 1.00 RESIDENTIAL 337.56
323-441-03-00 1.00 RESIDENTIAL 337.56
323-441-04-00 1.00 RESIDENTIAL 337.56
323-441-05-00 1.00 RESIDENTIAL 337.56
323-441-06-00 1.00 RESIDENTIAL 337.56
323-441-07-00 1.00 RESIDENTIAL 337.56
323-441-08-00 1.00 RESIDENTIAL 337.56
323-441-09-00 1.00 RESIDENTIAL 337.56
323-441-10-00 1.00 RESIDENTIAL 337.56
323-441-11-00 1.00 RESIDENTIAL 337.56
323-441-12-00 1.00 RESIDENTIAL 337.56
323-441-13-00 1.00 RESIDENTIAL 337.56
323-441-14-00 1.00 RESIDENTIAL 337.56
323-441-15-00 1.00 RESIDENTIAL 337.56
323-441-16-00 1.00 RESIDENTIAL 337.56
323-441-17-00 1.00 RESIDENTIAL 337.56
323-441-18-00 1.00 RESIDENTIAL 337.56
323-441-19-00 1.00 RESIDENTIAL 337.56
323-441-20-00 1.00 RESIDENTIAL 337.56
323-441-21-00 1.00 RESIDENTIAL 337.56
323-441-22-00 1.00 RESIDENTIAL 337.56
323-441-23-00 1.00 RESIDENTIAL 337.56
323-441-24-00 1.00 RESIDENTIAL 337.56
323-441-25-00 1.00 RESIDENTIAL 337.56
323-441-26-00 1.00 RESIDENTIAL 337.56
323-441-27-00 1.00 RESIDENTIAL 337.56
323-441-28-00 1.00 RESIDENTIAL 337.56
323-441-29-00 1.00 RESIDENTIAL 337.56
323-441-30-00 1.00 RESIDENTIAL 337.56
323-441-31-00 1.00 RESIDENTIAL 337.56
323-441-32-00 1.00 RESIDENTIAL 337.56
323-441-33-00 1.00 RESIDENTIAL 337.56
323-441-34-00 1.00 RESIDENTIAL 337.56
323-441-35-00 1.00 RESIDENTIAL 337.56
323-441-36-00 1.00 RESIDENTIAL 337.56
323-441-37-00 1.00 RESIDENTIAL 337.56
323-442-01-00 1.00 RESIDENTIAL 337.56
323-442-02-00 1.00 RESIDENTIAL 337.56
323-442-03-00 1.00 RESIDENTIAL 337.56
323-442-04-00 1.00 RESIDENTIAL 337.56
323-442-05-00 1.00 RESIDENTIAL 337.56
323-442-06-00 1.00 RESIDENTIAL 337.56
Zone B Preliminary Roll Page 1 of 4
June 7, 2022, Item #7
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City of Poway
Landscape Maintenance District 86-2 Zone B
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U ·t U . Landuse Assessment nt s nits 323-442-07-00 1.00 RESIDENTIAL 337.56
323-442-08-00 1.00 RESIDENTIAL 337.56
323-442-09-00 1.00 RESIDENTIAL 337.56
323-442-10-00 1.00 RESIDENTIAL 337.56
323-442-11-00 1.00 RESIDENTIAL 337.56
323-442-12-00 1.00 RESIDENTIAL 337.56
323-442-13-00 1.00 RESIDENTIAL 337.56
323-442-14-00 1.00 RESIDENTIAL 337.56
323-442-15-00 1.00 RESIDENTIAL 337.56
323-442-16-00 1.00 RESIDENTIAL 337.56
323-442-17-00 1.00 RESIDENTIAL 337.56
323-442-18-00 1.00 RESIDENTIAL 337.56
323-442-19-00 1.00 RESIDENTIAL 337.56
323-442-20-00 1.00 RESIDENTIAL 337.56
323-442-21-00 1.00 RESIDENTIAL 337.56
323-442-22-00 1.00 RESIDENTIAL 337.56
323-442-23-00 1.00 RESIDENTIAL 337.56
323-442-24-00 1.00 RESIDENTIAL 337.56
323-442-25-00 1.00 RESIDENTIAL 337.56
323-442-26-00 1.00 RESIDENTIAL 337.56
323-442-27-00 1.00 RESIDENTIAL 337.56
323-442-28-00 1.00 RESIDENTIAL 337.56
323-442-29-00 1.00 RESIDENTIAL 337.56
323-442-32-00 1.00 RESIDENTIAL 337.56
323-442-33-00 1.00 RESIDENTIAL 337.56
323-451-01-00 1.00 RESIDENTIAL 337.56
323-451-02-00 1.00 RESIDENTIAL 337.56
323-451-03-00 1.00 RESIDENTIAL 337.56
323-451-04-00 1.00 RESIDENTIAL 337.56
323-451-05-00 1.00 RESIDENTIAL 337.56
323-451-06-00 1.00 RESIDENTIAL 337.56
323-451-07-00 1.00 RESIDENTIAL 337.56
323-451-08-00 1.00 RESIDENTIAL 337.56
323-451-09-00 1.00 RESIDENTIAL 337.56
323-451-10-00 1.00 RESIDENTIAL 337.56
323-451-11-00 1.00 RESIDENTIAL 337.56
323-451-12-00 1.00 RESIDENTIAL 337.56
323-451-13-00 1.00 RESIDENTIAL 337.56
323-451-14-00 1.00 RESIDENTIAL 337.56
323-451-15-00 1.00 RESIDENTIAL 337.56
323-451-16-00 1.00 RESIDENTIAL 337.56
323-451-17-00 1.00 RESIDENTIAL 337.56
323-451-18-00 1.00 RESIDENTIAL 337.56
323-451-19-00 1.00 RESIDENTIAL 337.56
323-451-20-00 1.00 RESIDENTIAL 337.56
323-451-21-00 1.00 RESIDENTIAL 337.56
323-451-22-00 1.00 RESIDENTIAL 337.56
Zone B Preliminary Roll Page 2 of 4
June 7, 2022, Item #7
Willdan 28 of 30
City of Poway
Landscape Maintenance District 86-2 Zone 8
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 323-451-23-00 1.00 RESIDENTIAL 337.56
323-451-24-00 1.00 RESIDENTIAL 337.56
323-451-25-00 1.00 RESIDENTIAL 337.56
323-451-26-00 1.00 RESIDENTIAL 337.56
323-451-27-00 1.00 RESIDENTIAL 337.56
323-451-28-00 1.00 RESIDENTIAL 337.56
323-451-29-00 1.00 RESIDENTIAL 337.56
323-451-30-00 1.00 RESIDENTIAL 337.56
323-451-31-00 1.00 RESIDENTIAL 337.56
323-451-32-00 1.00 RESIDENTIAL 337.56
323-451-33-Q0 1.00 RESIDENTIAL 337.56
323-451-34-00 1.00 RESIDENTIAL 337.56
323-451-35-Q0 1.00 RESIDENTIAL 337.56
323-451-36-00 1.00 RESIDENTIAL 337.56
323-451-37-00 1.00 RESIDENTIAL 337.56
323-451-38-00 1.00 RESIDENTIAL 337.56
323-451-39-00 1.00 RESIDENTIAL 337.56
323-451-40-00 1.00 RESIDENTIAL 337.56
323-451-41-00 1.00 RESIDENTIAL 337.56
323-451-42-00 1.00 RESIDENTIAL 337.56
323-451-43-Q0 1.00 RESIDENTIAL 337.56
323-451-44-00 1.00 RESIDENTIAL 337.56
323-451-45-00 1.00 RESIDENTIAL 337.56
323-451-46-00 1.00 RESIDENTIAL 337.56
323-451-47-00 1.00 RESIDENTIAL 337.56
323-451-48-00 1.00 RESIDENTIAL 337.56
323-451-49-00 1.00 RESIDENTIAL 337.56
323-451-50-00 1.00 RESIDENTIAL 337.56
323-451-51-00 1.00 RESIDENTIAL 337.56
323-451-52-00 1.00 RESIDENTIAL 337.56
323-451-53-00 1.00 RESIDENTIAL 337.56
323-451-54-00 1.00 RESIDENTIAL 337.56
323-451-55-00 1.00 RESIDENTIAL 337.56
323-451-56-00 1.00 RESIDENTIAL 337.56
323-452-01-00 1.00 RESIDENTIAL 337.56
323-452-02-00 1.00 RESIDENTIAL 337.56
323-452-03-00 1.00 RESIDENTIAL 337.56
323-452-04-00 1.00 RESIDENTIAL 337.56
323-452-05-00 1.00 RESIDENTIAL 337.56
323-452-06-00 1.00 RESIDENTIAL 337.56
323-452-07-00 1.00 RESIDENTIAL 337.56
323-452-08-00 1.00 RESIDENTIAL 337.56
323-452-09-00 1.00 RESIDENTIAL 337.56
323-452-10-00 1.00 RESIDENTIAL 337.56
323-452-11-00 1.00 RESIDENTIAL 337.56
323-452-12-00 1.00 RESIDENTIAL 337.56
323-452-13-00 1.00 RESIDENTIAL 337.56
Zone B Preliminary Roll Page 3 of 4
June 7, 2022, Item #7
Willdan 29 of 30
City of Poway
Landscape Maintenance District 86-2 Zone B
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 323-452-14-00 1.00 RESIDENTIAL 337.56
323-452-15-00 1.00 RESIDENTIAL 337.56
323-452-16-00 1.00 RESIDENTIAL 337.56
323-452-17-00 1.00 RESIDENTIAL 337.56
323-452-18-00 1.00 RESIDENTIAL 337.56
323-452-19-00 1.00 RESIDENTIAL 337.56
323-452-20-00 1.00 RESIDENTIAL 337.56
323-452-21-00 1.00 RESIDENTIAL 337.56
323-452-22-00 1.00 RESIDENTIAL 337.56
323-452-23-00 1.00 RESIDENTIAL 337.56
323-452-24-00 1.00 RESIDENTIAL 337.56
323-452-25-00 1.00 RESIDENTIAL 337.56
323-452-26-00 1.00 RESIDENTIAL 337.56
323-452-27-00 1.00 RESIDENTIAL 337.56
323-452-28-00 1.00 RESIDENTIAL 337.56
323-452-29-00 1.00 RESIDENTIAL 337.56
323-452-30-00 1.00 RESIDENTIAL 337.56
323-452-31-00 1.00 RESIDENTIAL 337.56
323-452-32-00 1.00 RESIDENTIAL 337.56
323-452-33-00 1.00 RESIDENTIAL 337.56
323-452-34-00 1.00 RESIDENTIAL 337.56
323-452-35-00 1.00 RESIDENTIAL 337.56
323-452-36-00 1.00 RESIDENTIAL 337.56
323-452-37-00 1.00 RESIDENTIAL 337.56
323-452-38-00 1.00 RESIDENTIAL 337.56
323-452-39-00 1.00 RESIDENTIAL 337.56
323-452-40-00 1.00 RESIDENTIAL 337.56
323-452-41-00 1.00 RESIDENTIAL 337.56
TOTALS 168.00 $56,710.08
TOTAL PARCEL COUNT 168
Zone B Preliminary Roll Page 4 of 4
June 7, 2022, Item #7
Twin Peaks Rd
I
30 of 30
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City of Poway
Garden Rd

ATTACHMENT C
County of
San Diego