Item 8 - Engineer's Report and Reso Declaring the Intention to Levy and Collect Assessments; LMD 86-3 FY 2022-23

June 7, 2022, Item #8
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AG EN DA REPORT City of Poway

CITY COUNCIL
June 7, 2022
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public Works ~ ~
Will Wiley, Assistant Director of Public Works for Maintenance Operation~ (858) 668-4705 or [email protected] '.:I)"
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-3 for Fiscal Year 2022-23 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 86-3 (LMD 86-3) for the purpose of maintaining LMD 86-3'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 LMD 86-3 Zone A is proposed to remain unchanged at the Fiscal Year 2021-22 rate of $163.00 per benefit unit per year. Fiscal Year 2022-23 assessment rate for LMD 86-3 Zone Bis proposed to increase from the Fiscal Year 2021-22 assessment rate by 5.21 percent to $80.42 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 86-3 was formed on May 20, 1986, to maintain landscape improvements required as conditions of approval for the various subdivisions or developments included within the boundaries of LMD 86-

3. A map showing LMD 86-3's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-3 as a condition of property development either through the final map process or by Council Resolution.

LMD 86-3 Zone A includes the following residential developments:

TRACT PROJECT NAME
TM 3994 The Pond
1 of 28
June 7, 2022, Item #8

TTM TTM
88-03 94-02
Sycamore
Springs
Poway
Oaks
LMD
86-3
Zone
B
includes
the
following
non-residential
(commercial)
developments:

TRACT

PROJECT
NAME
TPM
90-04
Wal-Mart
TTM
90-05
Creekside
Plaza
DR
02-18
Poway
City
Center
DR
98-07
/VAR
98-11
Poway
Hyundai
TPM
01-06
Hillside
Village
Apartments
DR
05-05
Solara
Apartments
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
$163.00
(:::::$13.58
per
month)
per
benefit
unit
per
year;
Zone
B
Fiscal
Year
2022-23
assessments
are
proposed
to
increase
from
$76.44
to
$80.42
(from
$6.37
per
month
to
:::::$6.70
per
month)
per
benefit
unit
per
year.

There
are
currently
159
parcels
proposed
to
be
assessed
within
Zone
A
and
16 parcels
proposed
to
be
assessed
within
Zone
B.

No
new
parcels
were
added
to
LMD
86-3
during
Fiscal
Year
2021-22.

Under
assessment
law
[Article
XIII
D,
Section
2U)],
those
properties
not
receiving
special
benefit
are
not
included
on
LMD
86-3's
assessment
roll.

In
1998,
property
owners
within
LMD
86-3
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
therefore,
failed
to
pass
the
ballot.

Therefore,
the
assessment
rates
continue
to
remain
unchanged
and
are
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
(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
B
on
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
86-3
by
owner
consent
at
the
2 of28
June 7, 2022, Item #8
time
of
development.

However,
this
does
not
exempt
assessment
increases
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
86-3
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
86-3
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
$163.00
per
benefit
unit
per
year
for
Zone
A
and
$80.42
per
benefit
unit
per
year
for
Zone
B,
for
an
estimated
total
of
$43,407.00,
will
be
used
for
LMD
86-3's
maintenance
costs
during
Fiscal
Year
2022-23.

A
General
Fund
contribution
of
$8,843.00
($1,474.00
for
Zone
A
and
$7,369.00
for
Zone
B)
will
be
made
based
upon
average
square
footage
maintenance
costs
for
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
86-3
Map
Reviewed/
Approved
By:

Wendyserman Assistant
City
Manager
3 of
28 Reviewed
By:

Alan
Fenstermacher
City
Attorney
Approved
By:

June 7, 2022, Item #8

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.
86-3
FOR
FISCAL
YEAR
2022-
2023
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
. 86-3
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
$163.00
per
benefit
unit
per
year.

The
assessments
in
Zone
B
will
increase
from
the
Fiscal
Year
2021-22
rate
of
$76.44
per
benefit
unit
per
year
to
$80.42
per
benefit
unit
per
year,
based
on
the
annual
change
in
the
San
Diego-Carlsbad
Consumer
Price
Index
for
All
Urban
Consumers; WHEREAS,
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
$8,843.00
($1,474.00
and
$7,369.00,
respectively);

WHEREAS,
under
Article
XIII
D,
Section
S(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.
86-3
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
assessments
and
to
any
other
matters
contained
in
this
resolution.

Any
persons
who
wish
to
4 of28

ATTACHMENT
A
June 7, 2022, Item #8
Resolution No. 22-

Page 2 ends

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:

DI SQUALi Fl ED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
5 of28
June 7, 2022, Item #8
City of Poway
Landscape Maintenance
Assessment District 86-3
2022/2023 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 7, 2022
PUBLIC HEARING: JUNE 21, 2022
Ww1LLDAN

ATTACHMENT B
June 7, 2022, Item #8

AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-3
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 __ 20_th ___ day of ___ M_a_y __ 2022.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
Susarlt ernandez
Senior Project Manager, District Administration Services Tyrone Peter
PE# C 81888
7 of28
June 7, 2022, Item #8

TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1 A. INTRODUCTION ................................................................................................. 1 B. 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 B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ...................................... 4 C. PROPERTIES BENEFITING FROM IMPROVEMENTS ..................................... 4 Ill. METHOD OF APPORTIONMENT ...................................................................... 4 A. GENERAL .......................................................................................................... 4 B. BENEFIT ANALYSIS .......................................................................................... 5 C. ASSESSMENT METHODOLOGY ...................................................................... 7 D. MAXIMUM ASSESSMENT RATE ...................................................................... 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 of 28
June 7, 2022, Item #8
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 86-3 ("District"), formed May 20, 1986. The District is levied 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 XIII D 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 XII ID 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 2022/2023
9 of28
City of Poway Maintenance District 86-3 Page 1
June 7, 2022, Item #8
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 XI 11 D 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:
• 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.
2022/2023
10 of 28
City of Poway Maintenance District 86-3 Page 2
June 7, 2022, Item #8
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, Landscape Maintenance District 86-3 was divided into two zones: 86-3 Zone A for residential and 86-3 Zone B for commercial.

Assessments for each zone of the District (LM D 86-3A and B) are being calculated by applying the zones' approved maximum assessment rate times the total units within each District zone.

No new improvements or assessed parcels were added to the District during Fiscal Year 2022/2023.

District 86-3 Zone A (159 residential parcels assessed), includes the following developments:

TM 3994
TTM 88-03
TTM 94-02
Tract Pro· ect Name
The Pond
Sycamore Springs
Poway Oaks
District 86-3 Zone B (14 non-residential parcels and 2 multi-unit low-income housing apartment parcels) consists of the following developments:

Tract Project Name
TPM 90-04
TTM 90-05
DR 02-18
DR 98-07NAR 98-11
TPM 01-06
DR 05-05
2022/2023
11 of 28
Wal Mart
Creekside Plaza
Poway City Center
Poway Hyundai
Hillside Village Apartments
Solara Apartments
City of Poway Maintenance District 86-3 Page 3
June 7, 2022, Item #8
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements within the right-of-ways and open space areas associated with annexed subdivisions and which are adjacent to portions of Pomerado Road, Old Pomerado Road, Metate Lane, Oak Knoll and Sage View Roads, including natural open space areas within the associated subdivisions. Facilities to be maintained by Zone B of the District are defined as landscape improvements within the right-of-ways and adjacent to portions of Poway, Midland, and Community Roads.

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 defined 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
Zones 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 2022/2023
12 of 28
City of Poway Maintenance District 86-3 Page4
June 7, 2022, Item #8
requires that the cost of these improvements be levied according to benefit rather than assessed value:

The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.

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 XIIID 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:
2022/2023
13 of 28
City of Poway Maintenance District 86-3 Page 5
June 7, 2022, Item #8
Special
Benefit
The
special
benefits
associated
with
the
landscaping
improvements
in
the
District
are
specifically: •
Enhanced
desirability
of
properties
through
association
with
the
improvements;
•
Improved
aesthetic
appeal
of
properties
providing
a
positive
representation
of
the
area;
•
Enhanced
adaptation
of
the
urban
environment
within
the
natural
environment
from
adequate
green
space,
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
Zone
B:
11 ,034
Sq.

Ft.
__
~

LANDSCAPE

ELEMENT

QUANTITY
Landscaped
median
22,913
Sq.

Ft.

The
City
shall
annually
conduct
an
audit
to
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:
2022/2023
14 of
28 City
of
Poway
Maintenance
District
86-3
Page
6 June 7, 2022, Item #8
$0.1336 per square foot for landscaped right-of-ways, and $0.3216 per square foot for landscaped medians
As part of the audit, 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-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
11,034 sq. ft. landscaped R/W X $0.1336 = $1,474.14
Zone B
22,913 sq. ft. landscaped median X $0.3216 = $7,368.82
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 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 2022/2023
15 of 28
City of Poway Maintenance District 86-3 Page 7
June 7, 2022, Item #8
dislocated,
based
on
the
average
dwelling
units
per
acre,
has
been
assigned
to
non
residential
lands
. 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.

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
B).

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).

MAXIMUM

ASSESSMENT
RATE
In
1998,
property
owners
within
the
District
received
ballots
as
specified
under
Assessment
Law.

Zones
A
and
B
were
balloted
for
an
increase
in
assessments,
including
yearly
cost
indexing
adjustments
based
on
the
San
Diego-Carlsbad
Consumer
Price
Index
(SD-CPI),
All
Urban
Consumers.

An
assessment
rate
increase
for
Zone
A
failed
under
the
balloting
process
of
property
owners.

Zone
B
property
owners
voted
for
an
increase
in
assessment
rates,
and
also
approved
any
necessary
future
assessment
increases
based
on
related
SD
CPI,
All
Urban
Consumers.

The
maximum
assessment
rate
for
Zone
A
remains
unchanged
at
$163.00
per
benefit
unit
for
Fiscal
Year
2022/2023.

The
maximum
assessment
rate
for
Zone
Bis
$138.49,
which
is
a

5.21%
increase
based
on
the

SD-CPI,
All
Urban
Consumers.

The
maximum
assessment
rate
establishes
an
approved
upper
limit
on
the
annual
assessment;
however,
the
assessment
rate
levied
by
the
District
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.
2022/2023
16 of
28 City
of
Poway
Maintenance
District
86-3
Page
8 June 7, 2022, Item #8
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. 2022/2023
17 of 28
City of Poway Maintenance District 86-3 Page 9
June 7, 2022, Item #8
B. ZONE A BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2020/2021(1> 2021/2022(2> 2022/2023(3>
EXPENDITURES:

Maintenance $4,897 $8 969
Water/power 11,564 11.929
Admin1stration14l 3,195 2.714
Total Expenditures $19,656 $23,612

REVENUES
City General Benefit Contnbut1on $1,374 $1 397
Assessment Revenue 25,921 25,917
Interest Revenue 734 1 040
Grant Revenue 0 0
Capital Project Closeout 0 0
Miscellaneous 0 0
Total Revenues $28,029 $28,354

DISTRICT STATISTICS
Total Number of Parcels 159 159
Total Parcels Levted 159 159
Total EBU's 159 159
Rate per EBU (Equivalent Benefit Units) $163.00 $163.00 Maximum Rate per EBU 163.00 $163.00

OPERATING RESERVE
Beginning Reserve Balance 10,026 $9,828
Transfers In/Out (CIP) (8,571) (2,764)
Reserve Fund Activity 8,373 4,742
Estimated Ending Reserve Balance 9,828 $11,806

CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $48,197 $56,768
CIP Transfers In/Out (Operating Reserve) 8.571 2 764
CIP PrQJects 0 0
Estimated Ending CIP Reserve Balance 56,768 59 532
(1) Actual figures per Finance Fiscal Year 2020/2021 activity sheets. (2)
(3)
(4)
2022/2023
18 of 28
Approved budget.

Proposed budget.

Includes cost allocation for City staff support services.

City of Poway Maintenance District 86-3
$8,680
12,720
2,526
23,926
$1,474
25,917
912
0 0
0 $28,303
159
159
159
$163.00
$163.00
$11,806
(4,220)
4,377
$11,963
59,532

4.220
0 $63,752

Page 10 ends

June 7, 2022, Item #8
C. ZONE B BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2020/2021'1> 2021/2022'2> 2022/2023'3>
EXPENDITURES:

Maintenance $17 225 $19,262
Water/power 9 326 6 778
Admin1strat1on<•> 5 603 5,095
Total Expenditures $32,154 $31,135

REVENUES
City General Benefit Contribution $6869 $6,984
Assessment Revenue 14,104 16,624
Interest Revenue 1,786 3,330
Grant Revenue 0 0
Capital ProJect Closeout 0 0
Miscellaneous 0 0
Total Revenues $22,759 26,938

DISTRICT STATISTICS
Total Number of Parcels 16 16
Total Parcels Levied 16 16
Total EBU's 217.48 217.48
Rate per EBU (Equivalent Benefit Units) $75.31 $76.44
Maximum Rate per EBU $129.69 $131.64

OPERA TING RESERVE
Beginning Reserve Balance $13,310 $16,077
Transfers In/Out (GIP) 12,162 3 688
Reserve Fund Activity (9,395) (4.197)
Estimated Ending Reserve Balance $16,077 $15,568

CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $142,498 $130,336
GIP Transfers In/Out (Operating Reserve) (12 162) (3,688) CIP ProJects 0 0
Estimated Ending CIP Reserve Balance $130,336 $126,648
(1) Actual figures per Finance Fiscal Year 2020/2021 activity sheets. (2)
(3)
(4)
2022/2023
19 of 28
Approved budget.

Proposed budget.

Includes cost allocation for City staff support services.

City of Poway Maintenance District 86-3
$17 758
10,208
2,526
$30,492
$7,369
17,490
2,564
0 0
0 $27,423
16 16
217.48
$80.42
$138.49
$15,568
2 747
(3 069)
$15,246
$126.648
(2,747)
0 123,901

Page 11 ends

June 7, 2022, Item #8

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. 2022/2023
20 of 28
City of Poway Maintenance District 86-3 Page 12
June 7, 2022, Item #8
j ,
' I
I
I
' I
I
r----l_

EXHIBIT A
I
I
I
I I r--.

I I _r L --, ..... -r J
I L...LI - -.r
J_J
I --, .,,,,. -../
2022/2023
21 of 28
L_
1,
I
I.

I
I
P-...._/
]
LMD 86-3 LA NG AREA
City of Poway Maintenance District 86-3 Page 13
June 7, 2022, Item #8
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 "Fiscal Year 2022/2023 Assessment Roll", and is on file with the City Clerk and is by reference made a part of this Report.
2022/2023
22 of 28
City of Poway Maintenance District 86-3 Page 14
June 7, 2022, Item #8
Willdan
23 of 28
APPENDIX 81
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 316-320-02-00
316-320-03-00
316-320-04-00
316-320-05-00
316-320-06-00
316-320-07-00
316-320-08-00
316-320-09-00
316-320-10-00
316-320-11-00
316-320-12-00
316-320-13-00
316-320-14-00
316-320-15-00
316-320-16-00
316-320-17-00
316-320-18-00
316-320-19-00
316-320-20-00
316-320-21-00
316-320-22-00
316-320-23-00
316-320-24-00
316-320-25-00
316-320-26-00
316-320-27-00
316-320-28-00
316-320-29-00
316-320-30-00
316-320-31-00
316-320-32-00
316-320-33-00
316-320-34-00
316-320-36-00
316-321-01-00
316-321-02-00
316-321-03-00
316-321-04-00
316-321-05-00
316-321-06-00
316-321-07-00
316-321-08-00
316-321-09-00
316-321-11-00
316-321-12-00
316-321-13-00
316-321-14-00
316-321-15-00
316-321-16-00

1.00 RESIDENTIAL

1.00 RESIDENTIAL
Zone A Preliminary Roll
$163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00
163.00

Page 1 of 4 ends

June 7, 2022, Item #8
Willdan
24 of 28
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 316-321-17-00 1.00 RESIDENTIAL 163.00
316-321-18-00 1.00 RESIDENTIAL 163.00
316-321-19-00 1.00 RESIDENTIAL 163.00
316-321-20-00 1.00 RESIDENTIAL 163.00
316-321-21-00 1.00 RESIDENTIAL 163.00
316-321-22-00 1.00 RESIDENTIAL 163.00
316-321-23-00 1.00 RESIDENTIAL 163.00
316-321-24-00 1.00 RESIDENTIAL 163.00
316-321-25-00 1.00 RESIDENTIAL 163.00
316-321-26-00 1.00 RESIDENTIAL 163.00
316-321-27-00 1.00 RESIDENTIAL 163.00
316-321-28-00 1.00 RESIDENTIAL 163.00
316-321-29-00 1.00 RESIDENTIAL 163.00
316-321-30-00 1.00 RESIDENTIAL 163.00
316-321-31-00 1.00 RESIDENTIAL 163.00
316-321-32-00 1.00 RESIDENTIAL 163.00
316-321-33-00 1.00 RESIDENTIAL 163.00
316-321-35-00 1.00 RESIDENTIAL 163.00
317-211-05-00 1.00 RESIDENTIAL 163.00
317-211-06-00 1.00 RESIDENTIAL 163.00
317-211-07-00 1.00 RESIDENTIAL 163.00
317-211-08-00 1.00 RESIDENTIAL 163.00
317-211-09-00 1.00 RESIDENTIAL 163.00
317-211-10-00 1.00 RESIDENTIAL 163.00
317-211-11-00 1.00 RESIDENTIAL 163.00
317-211-12-00 1.00 RESIDENTIAL 163.00
317-211-13-00 1.00 RESIDENTIAL 163.00
317-211-14-00 1.00 RESIDENTIAL 163.00
317-211-15-00 1.00 RESIDENTIAL 163.00
317-211-16-00 1.00 RESIDENTIAL 163.00
317-211-17-00 1.00 RESIDENTIAL 163.00
317-211-18-00 1.00 RESIDENTIAL 163.00
317-211-19-00 1.00 RESIDENTIAL 163.00
317-211-20-00 1.00 RESIDENTIAL 163.00
317-211-21-00 1.00 RESIDENTIAL 163.00
317-211-22-00 1.00 RESIDENTIAL 163.00
317-211-23-00 1.00 RESIDENTIAL 163.00
317-211-24-00 1.00 RESIDENTIAL 163.00
317-211-25-00 1.00 RESIDENTIAL 163.00
317-211-26-00 1.00 RESIDENTIAL 163.00
317-211-27-00 1.00 RESIDENTIAL 163.00
317-211-28-00 1.00 RESIDENTIAL 163.00
317-211-29-00 1.00 RESIDENTIAL 163.00
317-211-30-00 1.00 RESIDENTIAL 163.00
317-211-31-00 1.00 RESIDENTIAL 163.00
317-211-32-00 1.00 RESIDENTIAL 163.00
317-211-33-00 1.00 RESIDENTIAL 163.00
317-211-34-00 1.00 RESIDENTIAL 163.00
317-211-35-00 1.00 RESIDENTIAL 163.00
317-211-36-00 1.00 RESIDENTIAL 163.00
317-211-37-00 1.00 RESIDENTIAL 163.00
Zone A Preliminary Roll Page 2 of 4
June 7, 2022, Item #8
Willdan
25 of 28
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 317-211-38-00 1.00 RESIDENTIAL 163.00
317-211-39-00 1.00 RESIDENTIAL 163.00
317-211-40-00 1.00 RESIDENTIAL 163.00
317-211-42-00 1.00 RESIDENTIAL 163.00
317-211-43-00 1.00 RESIDENTIAL 163.00
317-211-44-00 1.00 RESIDENTIAL 163.00
317-211-45-00 1.00 RESIDENTIAL 163.00
317-211-46-00 1.00 RESIDENTIAL 163.00
317-211-47-00 1.00 RESIDENTIAL 163.00
317-211-48-00 1.00 RESIDENTIAL 163.00
317-211-49-00 1.00 RESIDENTIAL 163.00
317-211-50-00 1.00 RESIDENTIAL 163.00
317-211-51-00 1.00 RESIDENTIAL 163.00
317-211-52-00 1.00 RESIDENTIAL 163.00
317-211-53-00 1.00 RESIDENTIAL 163.00
317-211-54-00 1.00 RESIDENTIAL 163.00
317-211-55-00 1.00 RESIDENTIAL 163.00
317-211-56-00 1.00 RESIDENTIAL 163.00
317-211-57-00 1.00 RESIDENTIAL 163.00
317-211-58-00 1.00 RESIDENTIAL 163.00
317-211-59-00 1.00 RESIDENTIAL 163.00
317-211-60-00 1.00 RESIDENTIAL 163.00
317-211-61-00 1.00 RESIDENTIAL 163.00
317-211-62-00 1.00 RESIDENTIAL 163.00
317-211-63-00 1.00 RESIDENTIAL 163.00
317-211-64-00 1.00 RESIDENTIAL 163.00
317-211-65-00 1.00 RESIDENTIAL 163.00
317-211-66-00 1.00 RESIDENTIAL 163.00
317-211-67-00 1.00 RESIDENTIAL 163.00
317-792-01-00 1.00 RESIDENTIAL 163.00
317-792-02-00 1.00 RESIDENTIAL 163.00
317-792-03-00 1.00 RESIDENTIAL 163.00
317-792-04-00 1.00 RESIDENTIAL 163.00
317-792-05-00 1.00 RESIDENTIAL 163.00
317-792-06-00 1.00 RESIDENTIAL 163.00
317-792-07-00 1.00 RESIDENTIAL 163.00
317-792-08-00 1.00 RESIDENTIAL 163.00
317-792-09-00 1.00 RESIDENTIAL 163.00
317-792-10-00 1.00 RESIDENTIAL 163.00
317-792-11-00 1.00 RESIDENTIAL 163.00
317-792-12-00 1.00 RESIDENTIAL 163.00
317-792-13-00 1.00 RESIDENTIAL 163.00
317-792-14-00 1.00 RESIDENTIAL 163.00
317-792-15-00 1.00 RESIDENTIAL 163.00
317-792-16-00 1.00 RESIDENTIAL 163.00
317-792-17-00 1.00 RESIDENTIAL 163.00
317-792-18-00 1.00 RESIDENTIAL 163.00
317-792-19-00 1.00 RESIDENTIAL 163.00
317-792-20-00 1.00 RESIDENTIAL 163.00
317-792-21-00 1.00 RESIDENTIAL 163.00
317-792-22-00 1.00 RESIDENTIAL 163.00
Zone A Preliminary Roll Page 3 of 4
June 7, 2022, Item #8
Willdan
26 of 28
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2022/2023 Preliminary Roll
Dwelling Benefit Assessor Parcel Number U . U . Landuse Assessment nits nits 317-792-23-00 1.00 RESIDENTIAL 163.00
317-792-24-00 1.00 RESIDENTIAL 163.00
317-792-25-00 1.00 RESIDENTIAL 163.00
317-792-26-00 1.00 RESIDENTIAL 163.00
317-792-27-00 1.00 RESIDENTIAL 163.00
317-792-28-00 1.00 RESIDENTIAL 163.00
317-792-29-00 1.00 RESIDENTIAL 163.00
317-792-30-00 1.00 RESIDENTIAL 163.00
TOTALS 159.00 $25,917.00
TOTAL PARCEL COUNT 159
Zone A Preliminary Roll Page 4 of 4
June 7, 2022, Item #8
APPENDIX B2
City of Poway
Landscape Maintenance District 86-3 Zone B
Fiscal Year 2022/2023 Preliminary Roll
Assessor Parcel Number Acreage EBU Landuse Assessment
317-101-53-00 2.51 10.04 MUL Tl-UNIT LOW-INCOME HOUSING APARTMENT $807.44 317-130-47-00 9.07 36.28 NON RESIDENTIAL 2,917.73
317-130-67-00 0.66 2.64 NON RESIDENTIAL 212.32
317-130-68-00 1.36 5.44 NON RESIDENTIAL 437.50
317-130-72-00 16.49 65.96 NON RESIDENTIAL 5,304.67
317 -190-44-00 1.67 6.68 NON RESIDENTIAL 537.22
317-480-20-00 7.58 30.32 MUL Tl-UNIT LOW-INCOME HOUSING APARTMENT 2,438.41 317-820-01-00 0.92 3.68 NON RESIDENTIAL 295.95
317-820-02-00 0.69 2.76 NON RESIDENTIAL 221.97
317-820-03-00 0.69 2.76 NON RESIDENTIAL 221.97
317-820-04-00 4.36 17.44 NON RESIDENTIAL 1,402.57
317-820-05-00 1.54 6.16 NON RESIDENTIAL 495.40
317-820-06-00 0.81 3.24 NON RESIDENTIAL 260.57
317-820-07-00 0.92 3.68 NON RESIDENTIAL 295.95
317 -820-08-00 0.82 3.28 NON RESIDENTIAL 263.79
317-820-09-00 4.28 17.12 NON RESIDENTIAL 1,376.83
TOTAL 217.48 $17,490.29
TOTAL PARCEL COUNT 16
Willdan
27 of 28
Zone B Preliminary Roll Page 1 of 1
June 7, 2022, Item #8
City of
San Diego
City of
San Diego
28 of 28
I
-0
a::
0 -0
ro
a;
E
0 Cl..

Scripps Poway PkY
Metate Ln
-0
a::
<l)
tLO
.~ ,__
ro u
Poway Rd
City of Poway

ATTACHMENT C
C" ·c
::J
E
E
0 u
Scripps Poway Pky

Poway City CouncilJune 7, 2022

Poway City Council
June 7, 2022