Reedley City Council
April 25, 2023

4. When an employee is unable to perform at a "full duty" capacity due to an injury or other condition, any previously approved outside employment request may be rescinded until the employee has returned to a full duty status.

E. Prohibited Outside Employment. Consistent with the provisions of Government Code § 1126, the City expressly reserves the right to deny any outside employment request submitted by an employee seeking to engage in any activity which:

1. Involves the employee's use of City time, facilities, equipment or supplies, prestige or influence for private gain or advantage.

2. Involves the employee's receipt or acceptance of any money or other consideration from anyone other than this City for the performance of an act which the employee, if not performing such act, would be required or expected to render in the regular course or hours of employment or as a part of the employee's duties as an employee of the City.

3. Involves the performance of an act, in other than the employee's capacity, as an employee of the City that may later be subject, directly or indirectly, to the control, inspection, review, audit or enforcement of any other City employee. 98 4. Involves time demands which would render an employee's perfonnance less efficient for the City.

F. City Resources. Employees are prohibited from using any City equipment, facilities, or resources in the course of or for the benefit of any outside employment. This shall include the prohibition of access to official records or databases of the City or other agencies through the use of the employee's position with the City.

G. Changes in Outside Employment Status. If an employee terminates his or her outside employment during the period of an approved valid request, the employee shall promptly submit written notification of such termination to the City Manager and Human Resources. Human Resources tracks outside employment, sends renewal reminders, and follows up on the status of outside employment forms. A subsequent request for renewal or continued outside employment must, thereafter, be processed and approved through regular procedures set forth in this policy. Employees shall also promptly submit any material changes in outside employment, including any change in the number of hours, type of duties, or demands of any approved outside employment, in writing to the City Manager. Employees who are uncertain of whether a change in outside employment is material are advised to repo1i the change.

7.007 Vehicle Use
All vehicles-whether owned by the City of Reedley, a rental car agency, or a City of Reedley employee-used for City business shall be subject to this policy. This policy may be amended at the direction of the City Manager. Amendments shall become effective immediately upon their approval unless otherwise noted, and shall be included in these Personnel Policies and Procedures.

Situations may occur in which strict application of this policy may be either operationally or economically inefficient or inappropriate. The City Manager and Department Heads shall exercise discretion in taking exception to this policy, but shall have the ability to do so as they deem appropriate. The following provisions shall apply to use of any motor vehicle for City business:

1. The City shall maintain safe, reliable, and economical transportation as required for City employees to conduct City business.

2. No City employee, under any circumstances, will operate a City vehicle on a public roadway without being in possession of a valid California Driver's License. It shall be the Department Head's responsibility to verify the current status of the California Driver's License on each potential driver of a City vehicle.

3. City vehicles shall only be used for City-related business unless otherwise authorized by the City Manager or Department Head.

4. Each City employee who is assigned a City vehicle is responsible for keeping it clean and ensuring that routine maintenance and safety checks are conducted on the vehicle in a timely fashion at the City's expense.

5. City-owned and privately owned vehicles used for City business shall be operated in a maimer consistent with all safety and legal requirements of the City of Reedley and the State of California.

6. The driver of a motor vehicle used for City business should verify that the vehicle is in good operating condition before embarking on a trip.
99 7. Costs of repairing damage to City vehicles resulting from willful misconduct or gross negligence by the employee having custody of the vehicle at the time of the damage may be recoverable from the employee at the option of the City.

8. Damage sustained to a personal vehicle while being used for City business may be the responsibility of the employer/owner.

9. City owned vehicles shall not be used to transport any passengers other than authorized City employees on official City business or persons directly related to the official City business being conducted (i.e. speakers, consultants, contractors, other conference attendees, etc.) with the following exceptions:
• Incidental transporting of children to and from child care or school while driving to and from the workplace;
• Transportation of a person or persons in the event of an accident or other emergency; • Incidental transporting of others in a public safety vehicle while responding to an incident from off-duty status.

7.008 Sensitive Information Policy
The risk to the City, its employees and customers from data loss and identity theft is of significant concern, and can only be reduced through the combined efforts of every employee. The purpose of this sensitive information policy to help protect employees, customers, contractors and the City from damages related to the loss or misuse of sensitive information. This policy will define sensitive information, describe the physical security of data when it is printed on paper, and describe the electronic security of data when stored and distributed.

Putting the Identity Theft Prevention Program in place enables the City to protect existing customers, reduce risks of identity fraud and minimize potential damage to the City from fraudulent new accounts. The program will help the City:
• Identify risks that signify potentially fraudulent activity within new or existing covered accounts.
• Detect risks when they occur in covered accounts.
• Respond to risks to determine if fraudulent activity has occmTed and act of fraud has been attempted or committed.
• Update the program periodically and review its covered and at-risk accounts.

This policy and protection program applies to all employees, contractors, consultants, temporary workers, and personnel affiliated with third parties. Any employee found to have violated this policy may be subject to disciplinary action up to, and including, termination of employment.

Management will have the responsibility to adopt, implement and enforce this policy and ensure that it is followed by employees and contractors. Additional responsibilities regarding the operation of the Identity Theft Prevention Program may be outlined above or as listed in additional written guidance.

A. Definition of Sensitive Information: Sensitive information, whether electronically stored or printed out, is personal material including, but not limited to, the following items:
100

1. Credit Card Information, including Credit Card Number (in paii or whole), Credit Card Expiration Date, Cardholder Name, or Cardholder Address

2. Tax Identification Numbers, including: Social Security Number, Social Insurance Number, Business Identification Number and Employer Identification Numbers.

3. Payroll information, including, among other information, paychecks, pay stubs, and pay rates unless otherwise reportable under State compensation reports and PRA requests.

4. Cafeteria Plan Check Requests and associated paperwork.

5. Medical Information for any Employees or Customers, including but not limited to doctors names, insurance claims, prescriptions, and any related personal medical information.

6. Other Personal Information belonging to customers, employees and contractors, examples of which include: date of birth, address, phone numbers, maiden name, names, or customer numbers.

B. City Information: Sensitive City information may be subject to disclosure under the California Public Records Act, but accidental or careless disclosure of this information should never occur. City personnel are encouraged to use common sense judgment in securing the City's confidential information to the proper extent. If any employee is uncertain of the sensitivity of a particular piece of information, he/she should contact his/her supervisor/manager or the City Manager. Examples of such information includes, but is not limited to:

1. City, employee, customer, vendor, supplier confidential, proprietary infonnation or trade secrets.

2. Proprietary and/or confidential information, among other things, includes: business methods, customer utilization information, retention information, computer codes, screens, forms, information about or received from the City's current, former, and prospective customers or suppliers, or any other non-public information. Proprietary and/or confidential information may also include the name and identity of any customer or vendor and the specifics of any relationship between and among them and the City.

3. Any document marked "Confidential," "Sensitive," "Proprietary," or any document similarly labeled.

C. Hard Copy Distribution: Every employee and contractor performing work for the City will comply with the following policies:

1. File cabinets, desk drawers, overhead cabinets, and any other storage space containing documents with sensitive information will be locked when not in use.

2. Storage rooms containing documents with sensitive information and record retention areas will be locked at the end of each workday.

3. Desks, workstations, work areas, printers and fax machines, and common shared work areas will be cleared of all documents containing sensitive information when not in use.

4. Whiteboards, dry-erase boards, writing tablets, etc. in common shared work areas will be erased, removed, or shredded when not in use.
101

5. When documents containing sensitive information are discarded they will be placed inside a locked shred bin or immediately slu·edded using a mechanical cross cut or Department of Defense (DOD) approved shredding device. Locked shred bins are labeled "confidential paper shredding and recycling." If you need any assistance in locating one of these bins, please contact a supervisor/manager.

D. Electronic Distribution: Every employee and contractor performing work for the City will comply with the following policies:

1. Internally, sensitive information may be transmitted using approved City e-mail. All sensitive information must be encrypted when stored in an electronic format.

2. Any sensitive information sent external must be encrypted and password protected and only to approved recipients. Additionally, a statement like the following should be included at the end of the email:

Advisement: *Please note that certain email sent to this electronic address may be subject to public disclosure under California law. Discretion in matters sent via email is advised. Unless you are the addressee (or authorized to receive messages for the addressee), you may not use, copy, disclose, or distribute this message (or any information contained in or attached to it) to anyone. You may be subject to civil action and/or criminal penalties for violation of this restriction. If you received this transmission in error, please notify the sender by reply e-mail or by telephone at (559) 63 7-4200 and delete the transmission. Thank you

7.009 Additional Identity Theft Prevention Program
If the City maintains certain covered accounts pursuant to Federal legislation, the City may include the additional program details. The Red Flags specified herein may be tailored to the specific City's needs.

A. Covered Accounts: Every new and existing customer account that meets the following criteria is covered by this program.

1. Business, personal and household accounts for which there is a reasonably foreseeable risk of identity theft.

2. Business, personal and household accounts for which there is a reasonably foreseeable risk to the safety and/or soundness of the City from identity theft, including financial, operational, compliance, reputation, or litigation risks.

B. Red Flags: The following "Red Flags" are potential indicators of fraud. Anytime a Red Flag, or situation closely resembling a Red Flag, is apparent, it should be investigated for verification, as follows:

1. Alerts, Notifications or Warnings from a Consumer Reporting Agency • A fraud or active duty ale1i is included with a consumer report. • A consumer reporting agency provides a notice of credit freeze in response to a request for a consumer report.
• A consumer reporting agency provides a notice of address discrepancy. • A consumer report indicates a pattern of activity that is inconsistent with the history and usual pattern of activity of an applicant or customer, such as a recent and 102
significant increase in the volume of inquiries or an unusual number of recently established credit relationships.
• A material change in the use of credit, especially with respect to recently established credit relationships
• An account that was closed for cause or identified for abuse of account privileges by the City.

2. Suspicious Documents
• Documents provided for identification that appear to have been altered or forged. • The photograph or physical description on the identification is not consistent with the appearance of the applicant or customer presenting the identification. • Other information on the identification is not consistent with information provided by the person opening a new covered account or customer presenting the identification.
• Other infonnation on the identification is not consistent with readily accessible information that is on file with the financial institution or creditor, such as a signature card or a recent check.
• An application that appears to have been altered or forged, or that gives the appearance of having been destroyed and reassembled.

3. Suspicious Personal Identifying Information
• Personal identifying information provided that is inconsistent when compared with external information sources used by the financial institution or creditor. For example the address does not match any address in the consumer report, the Social Security Number (SSN) has not been issued, or is listed on the Social Security Administration's Death Master File.
• Personal identifying information provided by the customer is not consistent with other personal identifying information provided by the customer. For example, there is a lack of correlation between the SSN range and date of birth. • Personal identifying information provided is associated with known fraudulent activity as indicated by internal or third-party sources used by the City. For example, the address on an application is the same as the address provided on a fraudulent application.
• Personal identifying information provided is commonly associated with fraudulent activity-as indicated by internal or third-party sources used by the City. For example, the address on an application is fictitious, a mail drop, or prison; or the phone number is invalid, or is associated with a pager or answering service. • The SSN provided is the same as that submitted by other persons opening an account or other customers.
• The address or telephone number provided is the same as or similar to the address or telephone number submitted by an unusually large number of other persons opening accounts or other customers.
• The person opening the covered account or the customer fails to provide all required personal identifying information on an application or in response to notification that the application is incomplete.
• The personal identifying information provided is not consistent with personal 103
identifying information that is on file with the City.
• If the City uses challenge questions, the person opening the covered account or the customer cannot provide authenticating information beyond that which generally would be available from a wallet or consumer report.

4. Unusual Use of, or Suspicious Activity Related to, the Covered Account • A covered account is used in a manner that is not consistent with established patterns of activity on the account. For example:

Nonpayment when there is no history of late or missed payments: A material increase in the use of available credit.

A material change in purchasing or spending patterns in connection with a deposit account.

A material change in telephone call patterns in connection with a cellular phone account.
• A covered account that has been inactive for a reasonably lengthy period of time is used (taking into consideration the type of account, the expected pattern of usage and other relevant factors).
• Mail sent to the customer is returned repeatedly as undeliverable although transactions continue to be conducted in com1ection with the customer's covered account.
• The City is notified of unauthorized charges or transactions in connection with a customer's covered account.
• Notice from customers, victims of identity theft, law enforcement authorities, or other persons regarding possible identity theft in connection with covered accounts held by the City.
• The City is notified by a customer, a victim of identity theft, a law enforcement authority, or any other person that it has opened a fraudulent account for a person engaged in identity theft.

5. Responding to Red Flags
Once potentially fraudulent activity is detected, it is essential to act quickly-as a rapid, appropriate response can protect customers and the City from damages and loss. Once potentially fraudulent activity is detected, father all related documentation and write a description of the situation. Then, take this infonnation and present it to the designated authority for determination. The designated program representative will complete additional authentication to determine whether the attempted transaction was fraudulent or authentic. If a transaction is determined to be fraudulent, appropriate actions must be taken immediately. Actions may include:

Cancelling the transaction
Notifying and cooperating with appropriate law enforcement Determining the extent of liability to the City.

Notifying the actual customer that fraud has been attempted C. Periodic Updates to Plan: At periodic intervals established in the program, or as required, the program will be re-evaluated to determine whether all aspects of the program are up to date and applicable in the current business environment. Periodic reviews will include an 104
assessment of which accounts are covered by the program. As part of the review, Red Flags may be revised, replaced, or eliminated. New Red Flags may also be appropriate. Actions to take in the event that fraudulent activity is discovered may also require revisions to reduce damages to the City and its customers
D. Staff Training: Staff training shall be conducted for all employees and contractors for whom it is reasonably foreseeable that they may come into contact with accounts or Personally Identifiable Information which may constitute a risk to the City or its customers. Staff members shall continue to receive training, as required, as changes to the program are made to ensure maximum effectiveness of the program.

E. Oversight of Service Provider Arrangements: It is the City's responsibility to ensure that the activities of all outside service Providers are conducted in accordance with reasonable policies and procedures designed to detect, prevent, and mitigate the risk of identity theft. An outside Service Provider that maintains its own Identify Theft Prevention Program, consistent with the guidance of the Red Flag Rules and validated by appropriate due diligence, may be considered to be meeting these requirements. Any specific requirements should be specifically addressed in the appropriate contract arrangements.

7.010 Right to Search Property
The City reserves the right for department heads or supervisors, within their span of control, unless otherwise authorized by the City Manager, to search, without employee consent, all areas and prope1iy in which the City maintains control or joint control with the employee, such as desks, file cabinets, City vehicles, etc. Areas such as lockers assigned exclusively for the employee's personal use shall only be searched when there is probable cause.

A. Pursuant to Government Code Section 3309 - No public safety officer shall have his or her locker, or other space for storage that may be assigned to him or her searched except in his or her presence, or with his or her consent, or unless a valid search warrant has been obtained or where he or she has been notified that a search will be conducted. This section shall apply only to lockers or other space for storage that are owned or leased by the employing agency. 105
DATE:

TITLE:

SUBMITTED:

APPROVED:

April 25, 2023

REEDLEY CITY COUNCIL
C8] Consent
D Regular Item
D Workshop
D Closed Session
D Public Hearing
ITEM NO: \LCONSIDER THE FOLLOWING ITEMS (A), (8), AND (C) FOR THE CITY OF REEDLEY LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1

RELATED TO THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2023-24.

A) ADOPT RESOLUTION NO. 2023-029 INITIATING PROCEEDINGS FOR THE

ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR THE CITY OF REEDLEY LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023-24 IN ACCORDANCE WITH CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22500.
8) ADOPT RESOLUTION NO. 2023-030 PRELIMINARILY APPROVING THE

ENGINEER'S REPORT REGARDING THE ANNUAL LEVY AND COLLECTION

OF ASSESSMENTS FOR THE CITY OF REEDLEY LANDSCAPING AND
LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023-24.

C) ADOPT RESOLUTION NO. 2023-031 DECLARING THE INTENTION TO

ORDER THE ANNUAL LEVY AND COLLECTION OF ASSESSMENT FOR THE

CITY OF REEDLEY LANDSCAPING AND LIGHTING MAINTENANCE
DISTRICT NO. 1 FOR FISCAL YEAR 2023-24 AND SETTING A TIME AND PLACE FOR A PUBLIC HEARING.

Marilu S. Morales, P. E. , 1
City Engineer ~
Nicole R. Zieba
City Manager

RECOMMENDATION
Staff recommends that the City Council take the following action:

A) Adopt Resolution No. 2023-029 initiating proceedings for the annual levy and collection of assessments for the City of Reedley Landscaping and Lighting Maintenance District (LLMD) No. 1 for fiscal year 2023-24 and ordering the Engineer to prepare and file an Engineer's Report in accordance with California Streets and Highways Code Section 22500.

B) Adopt Resolution No. 2023-030 preliminarily approving the Engineer's Report regarding the annual levy and collection of assessments for the City of Reedley LLMD No. 1 for fiscal year 2023-24.

C) Adopt Resolution No. 2023-031 declaring the intention to order the annual levy and collection of assessments for the City of Reedley LLMD No. 1 for fiscal year 2023-24 and setting the date for a public hearing June 14, 2022.

EXECUTIVE SUMMARY
The City of Reedley LLMD No. 1 for FY 2023-24 consists of 25 zones. The LLMD provides and ensures the continued maintenance, servicing, administration and operation of various landscaped and lighting improvements and associated appurtenances located within the public right-of-ways and dedicated landscape easements in the various zones annexed into the LLMD throughout the City. Each of the landscaped maintenance areas is identified within a distinct Zone with differing costs and benefits to the parcels within each Zone. The spreading of the improvement costs is based upon the total cost of the improvements within each Zone. Each property is assessed only for the cost of the improvements from which benefit is received. The benefit formula used within each of the Zones in the LLMD may vary. The formula used for each Zone reflects the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on the special benefit to each parcel.

BACKGROUND
This process is required annually by the Landscaping and Lighting Act of 1972 in order to receive assessments for the care of landscaped areas in the City's maintenance district. The proposed 2023-24 LLMD assessments will be levied on 25 zones. There are no addition or deletion of zones in this year's assessment.

Resolution No. 2023-030 will preliminarily approve the attached Engineer's Report for the LLMD No. 1 FY 2023-24 annual assessments. Resolution No. 2023-031 will set the public hearing date to May 23, 2023, to consider public input in consideration and approval of the FY 2023-24 LLMD No.1 assessments.

FISCAL IMPACT
The City will collect approximately $273,775.23 to offset the cost of maintaining landscaping and street lighting in the District. This is an increase of $10,723.47 from the previous fiscal year due to the consumer price index formula applied to Zones I through U, W through Z and AA, BB, CC and DD. The FY 2023-24 residential assessments range from $10.30 per year per parcel in Zone A (Riverview Estates) to $360.30 per residential parcel in Zone R (Reedley Estates). The FY 2023-24 assessments for Zones I through U, W through Z and AA, BB, CC and DD are being proposed to increase from FY 2022-23 by an inflation factor of 5.59% in accordance with the U.S. Bureau of Labor Statistics Data, Annual All Urban Consumer Price Index for the San Francisco-Oakland-Hayward area per the attached calculation.

The annual cost of $8,000 for Willdan Financial Services to administer the assessment engineering services for the LLMD was previously approved and included in the City's annual budget process. The cost will be paid from LLMD assessments and spread amongst the 25 existing zones as well as to any new zones added in the future.

PRIOR COUNCIL ACTIONS
On November 7, 1989, the City Council adopted Resolution No. 4202 and Resolution No. 4203 to create LLMD No. 1
On November 10, 2020, City Council approved and authorized the City Manager to execute a professional services agreement with Willdan Financial Services to provide annual assessment engineering services for the Landscaping and Lighting Maintenance District Zone No. 1.

ATTACHMENTS

1. Resolution No. 2023-029, Initiating proceedings for the annual levy and collection of assessments for FY 2023-24 and order the Engineer to prepare and file an Engineer's Report

2. Resolution No. 2023-030, Preliminary approval of the Engineer's Report regarding the annual levy and collection of assessments for LLMD No. 1 for FY 2023-24

3. Resolution No. 2023-031, Intention to order the annual levy and collection of assessments for LLMD No. 1 for FY 2023-24 and setting a public hearing time and place.

4. Exhibit A - Landscaping and Lighting Maintenance District No. 1 Fiscal Year 2023-24 Preliminary Engineer's Report.

5. CPI Calculation for FY 2023-24

RESOLUTION NO. 2023-029

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REEDLEY INITIATING

PROCEEDINGS FOR THE ANNUAL LEVY AND COLLECTION OF ASSESSMENTS FOR

THE CITY OF REEDLEY LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023-24 AND ORDERING THE ENGINEER TO PREPARE

AND FILE AN ENGINEER'S REPORT IN ACCORDANCE WITH THE LANDSCAPING AND LIGHTING ACT OF 1972 (SECTIONS 22500 ET. SEQ. OF THE CALIFORNIA STREETS AND HIGHWAYS CODE) ARTICLE 4 OF CHAPTER 1 OF SAID ACT WHEREAS, the City Council of the City of Reedley did form the City of Reedley Landscaping and Lighting Maintenance District No. 1 (hereafter referred to as "District") pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the "Act"), in which assessments were levied and collected for Fiscal Year 2022-23; and
WHEREAS, said Act requires that proceedings for the levy of annual assessments shall be initiated by resolution describing any proposed new improvements or any substantial changes in existing improvements in accordance with Chapter 3 ( commencing with Section 22620) of Part 2 of Division 15 of the Streets and Highway Code of the State of California, and ordering the engineer to prepare and file a report in accordance with Article 4 of Chapter 1 of said Act.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Reedley, using their independent judgement, approves Resolution No. 2023-029 based on the following:

1. The City Council of the City of Reedley proposes the levy of annual assessment for the City of Reedley Landscaping and Lighting Maintenance District No. 1 pursuant to the Landscaping and Lighting Act of 1972 for Fiscal Year 2023-24.

2. The proposed improvements for Fiscal Year 2023-24 are generally described as the servicing, maintaining and operating of public street lighting, landscaping, trees and appurtenant facilities including the collection of funds for authorized incidental expenses, including newly accepted improvements.

3. The City Council hereby orders the City Engineer to prepare and file with the City Clerk a written report for Landscaping and Lighting Maintenance District No. 1 in accordance with Section 22565 et. seq. of the California Streets and Highways Code.

This foregoing resolution is hereby approved and adopted by the City Council of the City of Reedley this 25th day of April 2023 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Anita Betancourt, Mayor
ATTEST:

Ruthie Greenwood, City Clerk
RESOLUTION NO. 2023-030

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REEDLEY, PRELIMINARILY

APPROVING THE ENGINEER'S REPORT REGARDING THE ANNUAL LEVY AND

COLLECTION OF ASSESSMENTS FOR THE CITY OF REEDLEY LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023-2024 WHEREAS, the City Council of the City of Reedley, pursuant to Chapter 3 of Part 2 of Division 15 of the Streets and Highway Code of the State of California relative to the City of Reedley Landscaping and Lighting Maintenance District No. 1, has retained Willdan Financial Services (hereinafter "Assessment Engineer"), to prepare and file a report in accordance with Article 4 of Chapter 1 of Part 2 of Division 15 of said Code; and
WHEREAS, the City's designated Assessment Engineer has prepared and filed with the City Clerk a report, and the City Clerk has presented to the City Council such report for the City of Reedley Landscaping and Lighting Maintenance District No. 1 related to the annual levy of assessments for fiscal year2023-2024;and
WHEREAS, City Council has examined and reviewed said report.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Reedley, using their independent judgement, approves Resolution No. 2023-030 based on the following:

1. The foregoing recitals are true and correct and incorporated herein by reference; and

2. The "Landscaping and Lighting Maintenance District No. 1 2023/2024 Engineer's Report" as filed with the City Clerk is hereby preliminarily approved and incorporated herein by reference.

3. This resolution is effective immediately upon adoption.

This foregoing resolution is hereby approved and adopted by the City Council of the City of Reedley this 25th day of April 2023 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Anita Betancourt, Mayor
ATTEST:

Ruthie Greenwood, City Clerk
RESOLUTION NO. 2023-031

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REEDLEY DECLARING

ITS INTENTION TO ORDER THE ANNUAL LEVY AND COLLECTION OF

ASSESSMENTS WITHIN THE CITY OF REEDLEY LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2023-2024 AND SETTING A

TIME AND PLACE FOR A PUBLIC HEARING PURSUANT TO THE PROVISIONS OF THE LANDSCAPING AND LIGHTING ACT OF 1972 AND THE CALIFORNIA

CONSTITUTION ARTICLE XIIID
WHEREAS, on November 7, 1989, pursuant to Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, the City Council of the City of Reedley did adopt its Resolution Initiating Proceedings for formation of the Landscaping and Lighting Maintenance District No. 1 of the City of Reedley (herein "LLMD No. 1 "); and WHEREAS, the City Council did thereafter declare its intention to form and did form the said LLMD No. 1 and did levy and collect the first assessment and subsequent annual assessments for the maintenance and operation of the landscaping facilities in said LLMD No. 1; and WHEREAS, the City Council of the City of Reedley, pursuant to Chapter 3 of Part 2 of Division 15 of the Streets and Highway Code of the State of California relative to the City of Reedley Landscaping and Lighting Maintenance District No. 1, has retained Willdan Financial Services (hereinafter "Assessment Engineer"), to prepare and file a report in accordance with Article 4 of Chapter 1 of Part 2 of Division 15 of said Code; and
WHEREAS, the Assessment Engineer prepared and filed a report with the City Clerk entitled "Landscaping and Lighting Maintenance District No. 1 2023/2024 Engineer's Report" ("Engineer's Report") in accordance with Streets and Highways Code section 22500 et seq. as directed by the City Council, and the City Council preliminarily approved the Engineer's Report by adopting Resolution No. 2023-030; and
WHEREAS, the City Council of the City of Reedley will hold a public hearing to receive public input for consideration with the approval of the proposed FY 2023-2024 LLMD No. 1 annual assessments as mandated by the Streets and Highways Code of California.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Reedley, using their independent judgment, approves Resolution No. 2023-031 based on the following,:

1. The above recitals are true and correct.

2. It is the intention of the City Council to levy and collect assessments within Landscaping and Lighting Maintenance District No. 1 of the City of Reedley for fiscal year 2023-2024.

3. The territory of Landscaping and Lighting Maintenance District No. 1 is comprised of various zones located throughout the City as shown on the maps on file in the office of the City Clerk, which is the real property benefitted and to be assessed for the maintenance and operation of the landscaping and facilities of Landscaping and Lighting Maintenance District No. 1.

4. The Assessment Engineer has prepared and filed with the City Clerk of the City of Reedley an Engineer's Report, to which reference is hereby made for a full and detailed description of the existing improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within Landscaping and Lighting Maintenance District No. 1.

5. Notice is hereby given that on the 23rd day of May 2023, at the hour of 7:00 p.m., or soon thereafter, in the City Council Chambers, 845 G Street, Reedley, is hereby fixed as the time and place when all interested persons shall be heard on the question of the levy and collection of the proposed assessments. Written protests may be filed with the City Clerk at any time prior to the conclusion of the hearing. A written protest shall state all grounds of objection and shall contain a description sufficient to identify the property owned by the protesting person or persons. The Engineer's Report is on file in the office of the City Clerk.

6. A copy of this resolution shall also be posted on the City Bulletin Board and published by the City Clerk once prior to the public hearing in a newspaper of general circulation within the City of Reedley, at least 10 days prior to the public hearing in accordance with applicable provisions of said Chapters of the Streets and Highways Codes of California.

7. The assessments for Zones A, E, G, and H are proposed to remain the same from the 2022-2023 fiscal year assessment. The assessments for Zones I, J, K, L, M, N, 0, P, Q, R, S, T, U, W, X, Y, Z, AA, BB, CC, and DD are proposed to increase 5.59% from FY 2022- 23 in accordance with a previously authorized consumer price index adjustment approved by the City Council.

8. This resolution is effective immediately upon adoption.

This foregoing resolution is hereby approved and adopted by the City Council of the City of Reedley this 25th day of April 2023 by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Anita Betancourt, Mayor
ATTEST:

Ruthie Greenwood, City Clerk
Resolution No. 2023-031
City of Reedley
Landscaping and Lighting
Maintenance District No. 1
2023/2024 ENGINEER'S REPORT
Intent Meeting: April 25, 2023
Public Hearing: May 23, 2023
W w1LLDAN

ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Assessments for the:

City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/2024
City of Reedley,
County of Fresno, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2023/2024 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Fresno County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of ______ , 2023
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Reedley
By:------------
Chonney Gano, Project Manager
District Administration Services
By:------------
Tyrone Peter
R. C. E. # C81888

TABLE OF CONTENTS
l. OVERVIEW
A. INTRODUCTION

8. DISTRICT BACKGROUND
C. COMPLIANCE WITH CURRENT LEGISLATION
D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
II. PLANS AND SPECIF/CATIONS
A. DISTRICT OVERVIEW
B. DISTRICT ZONES OF BENEFIT
C. DESCRIPTION OF DISTRICT IMPROVEMENTS
Ill. METHOD OF APPORTIONMENT
A. PROPOSITION 218 BENEFIT ANALYSIS
B. DISTRICT BENEFIT
C. METHODOLOGY
D. ASSESSMENTRANGEFORMULA
IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
B. ZONE BUDGETS

APPENDIX A - DISTRICT ASSESSMENT DIAGRAMS
APPENDIX B - 2023/2024 PRELIMINARY ASSESSMENT ROLL
4 4
5 6
6 8
8 8
13 13
14 16
16 18
19 19
21 32
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l OVERVIEW
A. INTRODUCTION
On November 7, 1989, the City of Reedley (the "City") formed the City of Reedley Landscaping and Lighting Maintenance District No. 1 (the "District") under the provisions of the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "1972 Act") and in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (the "California Constitution"). The District consists of twenty-five (25) benefit zones (Zones A, E, G through U, W through Zand AA, BB, CC and DD) ("Zones"), such that those properties receiving benefits from a particular improvement are assessed for such improvements in proportion to the benefit received to maintain on-going maintenance, operation and servicing of the local pocket parks, open spaces, landscaping and irrigation in local area buffers, entryways and median islands, streets trees in park strips block walls and local street lighting within said District.

The Engineer's Report (the "Report") has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments for Fiscal Year 2023/2024.

This Report describes the District, the improvements, and the proposed assessments to be levied against properties in connection with the benefits the properties will receive from the maintenance and servicing of the District improvements for Fiscal Year 2023/2024. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of local landscape improvements installed in connection with the development of properties within the District. Each Fiscal Year, the City establishes the District's assessments based on an estimate of the costs to maintain, operate and service the landscape improvements and based upon available revenues including fund balances, City contributions and assessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include: the estimated expenditures for regular annual maintenance and repairs ; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of adequate funds for operational reserves or periodic expenditures including installments collected for long-term improvement projects. Each parcel is assessed proportionately for only those improvements, services , and expenses for which the parcel will receive special benefit.
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For the purposes of this Report, the word "parcel" refers to an individual property assigned its own Assessor's Parcel Number ("APN") by the Fresno County (the "County") Assessor's Office. The County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll.

Following consideration of all public comments and written protests at a noticed public hearing, 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 2023/2024 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 in Fiscal Year 2023/2024.

B. DISTRICT BACKGROUND
The City Council approved the formation of the District in 1991.

The District currently includes twenty-five (25) Zones as indicated in the table below
Zone Zone Name
A Riverview Estates
E Willow Ridge I
G Hearthstone
H Willow Ridge II
Note: Originally there were seven zones at the time of formation. Zones B, D and F were dissolved April 26, 2022.

Zone Zone Name Annexation Dates
I New Horizons 2002
J River Ridge Units I, II & Ill 2003
K Rosewood Estates 2003
L Cottage Glen I, 11, IV & Cottage Commons 2004
M Parcel Map No. 196 2004
N Parcel Map No. 198 2005
0 The Oaks 2005
p Orchard Estates I & 11 2005
Q Presidential Estates 2006
R Reedley Estates (Hawthorne Heights) 2006
s Reedley Kings River Common Apartments 2015
T I Street Between Manning Avenue & Reed Avenue 2009
u SPR No. 304-3-06 2007
w Monte Vista Estates 2020
X Les Schwab Tire Center 2017
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Zone Zone Name Annexation Dates
y Almond Grove 2019
z Reed-Aspen Ph. I 2019
AA Frankwood Commons Phase I, II and Ill 2021
BB Reed-Aspen Ph. 11 and 111 2021
cc Rancho Vista Phase I & 11 2021
DD River Bottom Area 2021
For Fiscal Year 2022/2023, the City conducted a property owner protest ballot proceedings for a proposed Maximum, Assessment Increase and/ or CPI inflater for Zones A, B, D, E, F, G and H ("Balloted Zones"). No protest existed on Zone F; therefore the CPI inflater can be applied. Zone DD was annexed into the District on November 9, 2021, in order to replace Zones B, D and F. The City Council approved Resolution Number 2022-028 dissolving Zones B, D and Fon April 26, 2022.

C. COMPLIANCE WITH CURRENT LEGISLATION
On November 5, 1996, California voters approved Proposition 218 (The Right to Vote on Taxes Act) that established specific requirements for the ongoing imposition of taxes, assessments, and fees. The provisions of this proposition are now contained in the California Constitution as Articles XIIIC and XIIID. can be summarized in four general areas:
1 . Strengthens the general and special tax provisions of Proposition 13 and Proposition 62.

2. Extends the initiative process to all local taxes, assessments, fees, and charges.

3. Adds substantive and procedural requirements to assessments.

4. Adds substantive and procedural requirements to property-related The District assessments were presented to the property owners and approved through a protest ballot proceeding in compliance with the provisions of Proposition 218.

D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to the Districts, the 1972 Act defines improvements to mean one or any combination of the following:
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• 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.

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• The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting, and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
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• 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.

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fl PLANS AND SPECIFICATIONS
A. DISTRICT OVERVIEW
The territory within the District consists of all lots or parcels of land within the City of Reedley. The purpose of this District is to provide in part through annual assessments, funding for the ongoing operation, maintenance, and servicing of landscaping, street lighting, traffic signal improvements and related facilities and services in various areas throughout the City. Improvements that can be provided within the District generally include but are not limited to:
• Landscape improvements within the street medians and parkway sidepanels, including parkways, slopes and entryways; and various non-street landscape areas including greenbelts, slopes, local trails, and open space areas within various landscape zones. These landscaped improvements and areas may include but are not limited to various combinations of trees; turf; ground cover; shrubs, plantings and other amenities including retaining walls, monuments, fencing, sidewalks, stamped concrete or pavers; irrigation and drainage systems; and related appurtenances. • Local Lighting facilities on the public streets within the City. These lighting improvements may include but are not limited to streetlights located on the City's arterial streets, traffic signals located throughout the City and local streetlights within or adjacent to the various developments and subdivisions B. DISTRICT ZONES OF BENEFIT
In accordance with the 1972 Act, the District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to benefit zones each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone. 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 8 W w1LLDAN
As of Fiscal Year 2023/2024 the District was comprised of the following benefit zones (Zones):

Zone A
Zone E
Zone G
Zone H
Zone I
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Riverview Estates - Zone A consists of those parcels in Tracts No. 4143 and 4449. These parcels receive special benefits from the landscape buffer located on Kings River Road and Olson Avenue (mostly on Kings River Road). There is approximately 11,600 SF of trees and shrubs and seventeen (17) LED
Streetlights that are PG&E owned.

Willow Ridge I - Zone E contains all parcels in Tracts 4587.

These parcels receive special benefits from the landscape buffer located on the west side of Buttonwillow Avenue between Cypress Avenue & Carob Avenue. There is approximately 3,050 SF of turf and trees, and 9,050 SF of trees and shrubs and twelve (12) LED Streetlights that are PG&E owned.

Hearthstone - Zone G contains all parcels in Tracts 4588 and 4822. These parcels receive special benefits from the landscape buffer located on the west side of Frankwood Avenue between Huntsman Avenue and Herbert Avenue. There is approximately 8,670 SF of turf and trees, and 1,440 SF of trees and shrubs and seventeen (17) LED Streetlights that are PG&E owned.

Willow Ridge II - Zone H consists of all parcels in Tract 4715.

These parcels receive special benefits from the landscape buffer located on the west side of Buttonwillow Avenue between Carob Ave & Parlier Avenue (excluding the corner lot at Parlier Avenue). There is approximately 2,500 SF of turf and trees, and 9,600 SF of trees and shrubs , and then 4,180 SF of trees and shrubs located on Parlier Avenue east and west of Kady
Avenue. Willow Ridge Park is located on the corner of Carob and Cedar Avenues; approximately 22,650 SF of turf and trees, and 3,480 SF of trees and mulch and thirteen (13) LED
Streetlights that are PG&E owned.

New Horizons - Zone I consists of parcels in Tract 4970. These parcels receive special benefits from the landscaped park strips , street trees, a pocket park located along Myrtle Avenue, between Sunrise Avenue and north Kady Avenue and Street lighting.

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Zone K
Zone L
Zone M
Zone N
Zone 0
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River Ridge Units I II and Ill - Zone J consist of River Ridge Subdivision (Unit I) Tract No. 5013, River Ridge Subdivision (Unit II) Tract No. 5178 and River Ridge Subdivision (Unit Ill) Tract No. 5410. These parcels receive special benefit from Landscape buffers along Dinuba Avenue, Tobu Avenue, and Zumwalt Ave. Parcels in Zone J also receive special benefits from park strips, street trees, SD basin landscape maintenance and street lighting.

Rosewood Estates - Zone K is generally located west of North Buttonwillow Avenue and east of Kady Avenue and includes parcels within Tract No. 5079. Parcels withing this Zone receive special benefits from Landscape buffer along Buttonwillow Avenue, landscape park .strips, street trees and street lighting.

Cottage Glen I, II, IV and Cottage Commons - Zone L consists of Cottage Glen I Tract No. 5080, Cottage Glen II Tract No. 5299, Cottage Commons Tract No. 5373, and Cottage Glen IV Tract No. 5475. This Zone is generally located west of South Frankwood Avenue and south of West Herbert Avenue. Parcels within this zone receive special benefit from Landscape buffers along Church Avenue, Frankwood Avenue , landscape park
strips, street tree, street lighting and stormceptor maintenance.

Parcel Map No. 196 - Zone M lies generally south of Dinuba Avenue, east of Buttonwillow Avenue and it consist of parcels 370-240-43, 370-240-44, 370-240-45 and 370-240-46. Parcels within this zone receive special benefits from landscape buffers along Buttonwillow Avenue, Dinuba Avenue and street lighting.

Parcel Map No. 198 - Zone N lies generally southeast of Manning Avenue, west of Reed Avenue and northeast of
Reedley Parkway and it consist of parcels 368-360-31 S thru 368-360-36S. Parcels within this zone receive special benefits from landscape buffers along Manning Avenue, Reed Avenue, landscape median island in Manning Avenue, street lighting and stormceptor maintenance
The Oaks - Zone O lies generally on the east side of
Buttonwillow Avenue and north of Dinuba Avenue and includes parcels within Tract 5114. Parcels within this Zone receive special benefits from landscaped buffers along Buttonwillow Avenue and Dinuba Avenue, and street lighting.

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Zone Q
Zone R
Zone S
Zone T
Zone U
ZoneW
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Orchard Estates I & II - Zone P. consists of Orchard Estates I Tract No. 5311 and Orchard Estates 11 Tract No. 5353. Parcels within this Zone receive special benefits from landscape buffers along Frankwood Avenue and East Avenue. Landscape median island in Frankwood Avenue, East Avenue and Olson Avenue.

Parcels also receive special benefits from landscape park strips, street trees and street lighting
Presidential Estates - Zone Q consists of Tract No. 5149 and lies generally south of Duff Avenue. Parcels within this Zone receive special benefits from landscape park strips, street trees and street lighting.

Reedley Estates (Hawthorne Heights) - Zone R consists of Tract No. 5355. Parcels within this Zone receive special benefits from landscape buffers along South Ave and Sunny Avenue, landscape median island in Sunny Avenue, landscape park strips, street trees, landscape linear park along Locke Avenue, street lighting and stormceptor maintenance.

Reedley Kings River Commons Apartments - Zone S is
generally located north of Dinuba Avenue and east of Orange Avenue. This Zone receives special benefits from landscape park strips, street trees and street lighting.

I Street between Manning Avenue and Reed Avenue - Zone
Tconsists of parcels 368-021-39, 368-021-55, 368-021-58, 368- 021-59, and 368-021-64. These parcels receive special benefits from a portion of landscape buffer along I Street, landscape median island in I street and street lighting.

SPR No. 304-3-06 - Zone U is generally located east of
Buttonwillow Avenue and south of Manning Avenue. This Zone consist of parcel 370-040-49 and receives special benefits from landscape buffers along Manning Avenue and Buttonwillow Avenue and street lighting.

Monte Vista Estates - Zone W consists of all parcels located in Tract. No. 5263. These parcels receive special benefits from the landscape buffer located along Buttonwillow Avenue. There is approximately 10,110 SF of trees and shrubs and six (6) LED Streetlights under the customer owned and maintained LS-A program.

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ZoneY
ZoneZ
Zone AA
Zone BB
Zone CC
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Les Schwab Tire Center - Zone X consist of parcel 368-350- 18 and receives special benefits from landscape buffers along I Street and street lighting
Almond Grove - Zone Y consists of all parcels located within Tract No. 6206. These parcels receive special benefits from the landscape buffer located along South Frankwood Avenue.

There is approximately 630 SF of trees and shrubs and eighteen (18) LED Streetlights under the customer owned and maintained LS-A program.

Reed-Aspen Ph. I - Zone Z consists of all parcels located within Tract No. 6196. There is no landscaping to be maintained within this Zone. There are eleven (11) LED Streetlights under the customer owned and maintained LS-A program.

Frankwood Commons Phase I, II and Ill - Zone AA consists of one-hundred fifty (150) residential parcels and one (1) commercial lot located east of S. Frankwood Avenue and north of E. South Avenue. The improvements to be maintained
includes approximately twenty-three (23) 70-watt streetlights, four (4) 100-watt streetlights, five (5) 150-watt streetlights, 23,793 square feet of landscaping (trees and shrubs) and fiftyfour (54) trees within or adjacent to Zone AA.

Reed-Aspen Phase II and Ill - Zone BB consist of eighty-four (84) residential homes which are located north of W. Aspen Avenue and east of N. Reed Avenue. The improvements to be maintained includes approximately twenty-one (21) 70-watt streetlights, three (3) 150-watt streetlights, 7,912 square feet of landscaping (trees and shrubs) and 21 (twenty-one) trees within or adjacent to Zone BB.

Rancho Vista Phase I and II along with assessor parcel
numbers 370-060-01 and 370-060-59 - Zone CC consists of one-hundred eighty-four (184) residential units which are located east of S. Buttonwillow Avenue and south of E.

Springfield Avenue. The improvements to be maintained
includes approximately thirty-one (31) 70-watt streetlights, one (1) 100-watt streetlight, five (5) 150-watt streetlights, 11 ,810 square feet of landscaping (trees , shrubs , and bark) and thirtyone (31) trees within or adjacent to Zone CC.

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River Bottom - Zone DD consists of two hundred ninety-nine (299) residential dwellings located west of N. Kings Drive to Kingwood Parkway. The parcels receive special benefits from the landscape median located on Kingwood Parkway. There are approximately 7,980 square feet of trees and shrubs and sixty-six (66) LED streetlights owned by PG&E.

C. DESCRIPTION OF DISTRICT IMPROVEMENTS
As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone incorporate various landscaping or lighting improvements that are maintained and serviced for the benefit of real property within the District. The maintenance of the landscape improvements may also incorporate various appurtenances that may include but is not limited to entry monuments; various types of fencing; retaining walls; ornamental lighting or other ornamental fixtures; signage; and irrigation, drainage, and electrical equipment. In most cases, the various improvements associated with each Zone were either installed in direct connection with the development of properties within the Zone or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary for the development of those properties to their full and best use. The work to be performed within each respective Zone may include, but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, contract services, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide the improvements and services for each Zone.

Ill. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscape improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
"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." 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 13 W w1LLDAN
Section 2257 4 provides for zones as follows:
"The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements. " The formulas used for calculating assessments and the designation of District Zones reflect the composition of parcels within the District and the improvements and activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIIID of the California Constitution.

A. PROPOSITION 218 BENEFIT ANALYSIS
The costs of the improvements have been identified and allocated to properties within the Zones based on special benefit. The improvements provided and for which properties are to be assessed are local improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of properties within the Zone.

The assessments and method of apportionment is based on the premise that these improvements would otherwise not have been required without the development of those parcels within the Zones.

Article XIIID Section 2(i) defines Special Benefit as follows :
"Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.

General enhancement of property value does not constitute "special benefit." Article XIIID Section 4(a) defines proportional special benefit assessments as follows:
"An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel."
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Special Benefits
The ongoing maintenance and servicing of the landscaped areas and appurtenant facilities within the Zones provide aesthetic benefits to the properties within the Zone and a more pleasant environment to walk, drive, and live. The primary function of these landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development of properties within the Zones. These improvements are an integral part of the physical environment associated with the parcels within the Zones and while some of these improvements may in part be visible to properties outside the Zones or in part proportionately shared with properties in adjacent Zones, collectively if these Zone improvements are not properly maintained, it is the parcels within the Zones that would be aesthetically burdened. Additionally, it has been identified in the improvements section of this report that some landscaping areas in provide a physical buffer and serve as a pleasant aesthetic amenity that enhances the approach to the parcels as well as an extension of the physical attributes of the parcels assessed, such as their front or rear yards. As a result, the maintenance of these landscaped improvements provides particular and distinct benefits to the properties and developments within the Zones.

General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments for the Zones and the proximity and relationship to properties to be assessed, it is evident these improvements were primarily installed in connection with the development of properties within the Zones. It is also evident that the maintenance these improvements and the level of maintenance provided has a direct and particular impact (special benefit) on those properties and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no quantifiable benefit to the public at large or to properties outside the Zone.

In the absence of a special funding Zone, the City would typically provide only limited tree management, weed abatement, rodent control, and erosion control services for the various landscape easement areas. This baseline level of service would typically provide for periodic servicing of the improvement areas (generally twice annually) or on an as-needed basis. This baseline level of service provides for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage resulting from fire hazards but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance to be provided in the various District Zones.
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B. DISTRICT BENEFIT
The costs of the District are apportioned by a formula or method, which fairly distributes the net amount to be assessed among all assessable parcels in proportion to the special benefits to be received by each such parcel from the improvements. Improvements maintained by the District that are considered to provide general benefit (in whole and in part), are funded by the City and not included in the annual assessments. Property owners are assessed for special benefits only.

Each parcel within the District receives special benefits from the improvements due to the close proximity of the landscaping, and lighting improvements to each parcel. The improvements provide added beautification and aesthetic value to each developed property and property owner and an enhanced quality of life within the subdivision.

C. METHODOLOGY
To assess benefits equitably it is necessary to calculate each property's relative share of the special benefits conferred by the funded improvements and service.

The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized for this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for assessment districts, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include but is not limited to land use and property size.

Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used for the District should reflect the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on special benefit to each parcel.

For Zones A, E, H, I, J, K, Q, W, BB, CC, and DD each parcel is equivalent to 1.0 EBU regardless of land use.

For Zone G the assessments are based on the proximity of each parcel regardless of land use. The parcels located on the south side of book 365 page 212 and all of book 365 page 214 are equivalent to 1.07 EBU . The remaining parcels on book 365 within the Zone are equivalent to 1.0 EBU.
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For Zone L each parcel is equivalent to 1.0 EBU. These parcels are within 4 separate tracts located within the Cottage Glen subdivisions. Tract 5080, Tract 5299, Tract 5475, and Tract 5373.

For Zone O the assessments are based on the acreage of each parcel regardless of land use. See chart below:

EQUIVALENT BENEFIT UNIT (EBU) FORMULA
Below 0.40

0.40 to 1.00
Above 1.00
Acres Parcel EBU

0.17059 EBU

0.41322 EBU

3.53000 EBU
For Zones M, N, P, R, S, X, Y and Z the assessments are based on acres of each parcel regardless of land use.

For Zones T and U the assessments are based on the square footage of each parcel regardless of land use.

For Zone AA the assessments are based on land use class. See chart below:

EQUIVALENT BENEFIT UNIT (EBU) FORMULA
Land Use Classification
Residential Single-Family (SFR)
Vacant/Undeveloped Parcels (VAC/UNDV) <
1l
Non-Residential Parcels (NON-RES)
Exempt Parcels <
2>
Parcel EBU

1.00 EBU

1.75 EBU/Acre

5.00 EBU/Acre

0.00 EBU
(
1 l Parcels identified as Vacant/Undeveloped Parcels shall be assigned a proportional EBU that is 25% of the developed non-residential property , or 1.75 EBU per acre, up to a maximum of 5 acres per parcel. (
2 ) Parcels identified as exempt are, areas of streets, avenues, lanes, roads , drives, courts , alleys, public easements , rights-of-way, and parkways. Also exempt are utility rights-of ways used exclusively for utility transmission , common areas (such as in condominium complexes), land dedicated as open space parks , landlocked parcels , and small parcels vacated by the City as these parcels do not benefit from the improvement.

In addition. Public schools, government agencies , and parcels with no road frontage will not be assessed. 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 17 W w1LLDAN
D. ASSESSMENT RANGE FORMULA
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." This definition and conditions were later confirmed through Senate Bill 919 (the Proposition 218 implementing legislation).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. As part of the District formation, balloting of property owners is required pursuant to the Article XIIID Section 4. The property owner ballots include an Assessment to be approved, as well as the approval of an assessment range formula.

Zones A, E, and G thru H - Assessment rates will remain the same from Fiscal Year 2022/2023.

For Zones I thru U, and X thru Z, and AA, BB, CC and DD - Each Fiscal Year, the Engineer shall compute the percentage difference between the CPI. By approval of the City Council, the assessment rate that may be levied for each EBU may be increased in each year in accordance with the U.S. Bureau of Labor Statistics Data, Annual all Urban CPI for the San Francisco-Oakland-Hayward, CA.

Such assessment adjustments shall not be considered an increased in assessment. A proposed assessment that exceeds the adjusted assessment rate will require property owner balloting approval before the increase may be imposed.

For Fiscal Year 2023/2024 the change in the Annual CPI for the San FranciscoOakland-Hayward Area is 5.59% therefore the assessment rate will be adjusted by 5.59%.
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 18 W w1LLDAN
IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The following section describes the services and costs that are funded through the District and shown in the District Budgets.

Landscape and Lighting Maintenance - Includes all labor, material and equipment required to properly maintain the improvements within the Balloted Zones. The improvements include street lighting; landscaping, planting materials; irrigation, tree trimming; including all materials necessary during the landscape maintenance procedures, e.g., pipe, shrubs, fertilizer, etc. and associated appurtenant facilities All improvements within the District will be maintained and serviced on a regular basis.

Landscape and Lighting Utilities (Water/Electric) - The furnishing of water and electricity required for the operation and maintenance of the landscaped areas and facilities.

Operation Reserves - Money collected to help support the ongoing maintenance in each zone (further information supplied under Reserve Fund).

Administrative Overhead - The cost to all particular departments and staff of the City for providing the coordination of District services, operations and maintenance of the improvements, response to public concerns and education, and procedures associated with the levy and collection of assessments.

County Administration Fee - The administrative cost to apply the assessments on the secure tax roll each Fiscal Year.

Professional Services - These are the costs of contracting with professionals to provide services specific to the levy administration, county administration fee, and county per parcel fee. Professional levy administration includes preparation of the Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing.

County administration fee is the actual cost to the District for the County to collect District assessments on the property tax bills. This charge is based on a flat rate per fund number. County per parcel fee is the cost to the District for the County to collect assessments on the property tax bills. This charge is based on a per assessment basis and is in addition to the County Administration Fee.

General Benefit Contribution - Any funds added to the District or Zone account by the City from the City's General Fund Account.
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 19 W w1LLDAN
Balance to Levy - This is the total amount to be levied to the parcels within the District for the current Fiscal Year. The Balance to Levy represents the sum of the Total Direct and Administration Costs, plus any revenue adjustments resulting from the Reserve Fund, Beginning Balance, City Contributions, Other Revenue Sources, or Capital Improvement Fund. This dollar amount represents the total funds to be collected from the parcels through assessments on the property tax bills.

Total Equivalent Benefit Unit (EBU) - The Equivalent Benefit Unit (EBU) is a numeric value calculated for each parcel based on the parcel's land use and size.

The EBU shown in the District Budgets represent the sum of all individual parcel EBUs that receive benefit from the improvements for that Zone. Please refer to Section 111 for a more detailed explanation of the Method of Apportionment.

Maximum Levy per EBU - This is the rate per EBU approved by property owners in Fiscal Year adjusted for inflation as described in the Method of Apportionment. 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 20 W w1LLDAN
B. ZONE BUDGETS
The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the improvements, including incidental expenses.

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 Zones are the total cost of maintenance, and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 21 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
Zone A ZoneE ZoneG
BUDGETllEM Riverview Estates Willow Ridge I Hearthstone

ANNUAL MAINTENANCE (DIRECT COSTS)
Landscape Maintenance Expenses
Landscape and Lighting Maintenance $909 $5,999 $4,974
Landscape and Lighting Utilities (Water/Electricity) 0 0 0 Tree TrimminQ Included in Landscape Maint. Included in Landscape Maint. Included in Landscape Maint Capital Replacement Costs/Renovation 0 0 1,000
Operation Reserves 46 300 249
Total Annual Landscape Maintenance Expenses $955 $6,299 $6,223 Administration
Administration Overhead $100 $325 $350
County Administration Fee 17 12 11
Professional Services 410 284 263
Total Administration $526 $621 $624
Total Cos~ & Expenses $1,481 $6,920 $6,847

LEVY ADJUSTMENTS
General Fund (Contrfbution) (472) (596' (523)
Total Levy Adjustments {472) (596) (523)
BALANCE TO LEVY $1,009 $6,324 $6,324

DISTRICT STATISTICS
Total Parcels 98 68 63
Parcels Levied 98 68 63
Total EBUs 98.00 68.00 64.52
Proposed Assessment Rate for FY 2023/2024 $10.30 $93.00 $98.02 Prooosed Maximum Assessment Rate oer EBU $10.30 $93.00 $98.02 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 22 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
I ZoneH Zone I ZoneJ
BUDGET ITEM Willow Ridge II New Horizons River Ridge Units I, II & Ill IL,od•~P• Maloteo,o~ Expeom
Landscape and Lighting Maintenance $4,795 $5,686 $31 ,263 , Landscape and Lighting Utilities (Water/Electricity) 0 403 5,517 1 Tree Trimmini:i Included in Landscape Mainl Included in Landscape Main!. Included in Landscape Maint. I Cacital Reclacement Costs/Renovation 1,000 0 0

ANNUAL MAINTENANCE (DIRECT COSTS)
1 Operation Reserves 240 284 1,563
I Total Annual Landscape Maintenance Expenses $6,035 $6,374 $38,343 Administration
Administration Overhead $325 $357 $1 ,072 1 County Administration Fee 10 6 40 I Professional Services 251 154 988 Total Administration $586 $518 $2,100
ITotal Costs & Expenses $6,621 $6,891 $40,443

LEVY ADJUSTMENTS
1 General Fund (Contribution) (501 ' (390l (2.2701
!Total Levy Adjustments (501) (390) (2,270)
1 BALANCE TO LEVY $6,120 $6,501 $38,173
!DISTRICT STATISTICS
Total Parcels 60 35 224
I Parcels Levied 60 35 224
, Total EBUs 60.00 35.00 224.00
I
j Proposed Assessment Rate for FY 2023/2024 $1 02.00 $185.75 $170.42 . Proposed Maximum Assessment Rate per EBU $102.00 $185.75 $170.42 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 23 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
I ZoneK ZoneL ZoneL
I

BUDGET ITEM I
I
Rosewood Estates Cottage Glen I Cottage Glen II

ANNUAL MAINTENANCE (DIRECT COSTS)
Landscape Maintenance Expenses
Landscape and Lighting Maintenance $11 ,765 $2,483 $1,713 Landscape and Lighting Utilities (Water/Electricity) 456 272 188 Tree Trimmin!l Included in Landscape Mainl Included in Landscape Maint. Included in Landscape Maint.

Capital Replacement Costs/Renovation 0 0 0
Operation Reserves 588 124 86
Total Annual Landscape Maintenance Expenses $12,810 $2,879 $1 ,987 Administration
Administration Overhead $715 $358 $247
County Administration Fee 16 6 4
Professional Services 388 146 97
Total Administration $1 ,118 $510 $348
Total Costs & Expenses $13,928 $3,389 $2,335

LEVY ADJUSTMENTS
General Fund (Contribution) (882) (302' (205'
Total Levy Adjustments (882) (302) (205)
BALANCE TO LEVY $13,046 $3,087 $2,130

DISTRICT STATISTICS
Total Parcels 88 33 22
Parcels Levied 88 33 22
Total EBUs 88.00 33.00 22.00
Proposed Assessment Rate for FY 2023/2024 $148.25 $93.54 $96.83 Proposed Maximum Assessment Rate per EBU $148.25 $93.54 $96.83 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 24 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS

BUDGET ITEM
Landscape Maintenance Expenses
Landscape and Lighting Maintenance
Landscape and Lighting Utilities (Water/Electricity)
Tree Trimmin!l
Capital Replacement Costs/Renovation
Operation Reserves
Total Annual Landscape Maintenance Expenses
Administration
Administration Overhead
County Administration Fee
Professional Services
Total Administration
Total Costs & Expenses

LEVY ADJUSTMENTS
General Fund (Contribution)
Total Levy Adjustments

BALANCE TO LEVY

DISTRICT STATISTICS
Total Parcels
Parcels Levied
Total EBUs
Proposed Assessment Rate for FY 2023/2024
Pro osed Maximum Assessment Rate er EBU
Zonel
Cottage Commons
$1 ,326
146
Included in Landscape Maint
0 66
$1 ,538
$191
3 71
$265
$1 ,803
154
(154)
$1 ,649
16 16

16.00 $103.07
$103.07
Zonel ZoneM
Cottage Glen IV Parcel Map No. 196
$2,035 $256
223 208
Included in Landscape Maint Included in Landscape Maint. 0 0
102 13
$2,360 $477
$294 $357
2 1
53 13
$349 $371
$2,708 $847.772
179 0
(179) (0)
$2,530 $848
12 4
12 3

12.00 4.66
$210.81 $181.93
$210.81 $511 .55
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 25 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
ZoneN ZoneO ZoneP
BUDGET ITEM Parcel Map No. 198 The Oaks Orchard Estates I

ANNUAL MAINTENANCE (DIRECT COSTS) II II
Landscape Maintenance Expenses
Landscape and Lighting Maintenance ' $1 ,194 $4,684 $14,997 Landscape and Lighting Utilities (Water/Electricity) 335 973 1,773 Tree Trimminii I Included in Landscape Maint. Included in Landscape Maint. Included in Landscape Maint Capital Replacement Costs/Renovation 0 0 0
Operation Reserves 60 234 750
Total Annual Landscape Maintenance Expenses $1,588 $5,891 $17,520 Administration
Administration Overhead $385 $715 $231
County Administration Fee 1 6 24
Professional Services 26 146 582
Total Administration $412 $866 $837
Total Costs & Expenses $2,000 $6,757 $1 8,357

LEVY ADJUSTMENTS
General Fund (Contribution) (130) (455) (1 ,525)
Total Levy Adjustments (130) (455) (1 ,525)
BALANCE TO LEVY $1 ,871 $6,303 $16,832

DISTRICT STATISTICS
Total Parcels 6 35 132
Parcels Levied 6 33 132
Total EBUs 7.73 9.72 23.69
Proposed Assessment Rate for FY 2023/2024 $241.99 $648.65 $710.53 Proposed Maximum Assessment Rate per EBU $241 .99 $648.65 $710.53 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 26 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS

ANNUAL MAINTENANCE (DIRECT COSTS)
Landscape Maintenance Expenses
Landscape and Lighting Maintenance
Landscape and Lighting Utilities (Water/Electricity)
Tree TrimminQ
Capital Replacement Costs/Renovation
Operation Reserves
Total Annual Landscape Maintenance Expenses
Administration
Administration Overhead
County Administration Fee
Professional Services
Total Administration
Total Costs & Expenses

LEVY ADJUSTMENTS
General Fund (Contribution)
Total Levy Adjustments

BALANCE TO LEVY

DISTRICT STATISTICS
Total Parcels
Parcels Levied
Total EBUs
Proposed Assessment Rate for FY 2023/2024
Pro osed Maximum Assessment Rate er EBU
' . . Reedley Estates (Hawthorne Orchard Estates II Presidential Estates Heights) $32,094 $2,097 $26,889
3,794 311 2,486
Included in Landscape Maint. Included in Landscape Maint. Included in Landscape Maint. 0 0 0
1,605 105 1,344
$37,492 $2,513 $30,720
$495 $385 $715
27 5 24
657 132 591
$1,179 $522 $1 ,329
$38,671 $3,035 $32,049
447 119 1,185
447 (119) (1 ,185)
$39,118 $2,916 $30,864
149 30 134
149 30 134

28.69 30.00 28.87
$1 ,363.53 $97.19 $1 ,069.18
$1 ,363.53 $97.19 $1 ,069.18
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 27 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
Zones ZoneT ZoneU
BUDGET ITEM Reedley Kings River Common I Street Betweeen Manning SPR No. 304-3-06 Apartments Avenue & Reed Avenue ANNUAL MAINTENAr-:,ICE (DIRECT COSTS)
Landscape Maintenance Expenses
Landscape and Lighting Maintenance $11 ,813 $3,095 $1 ,962 Landscape and Lighting Utilities (Water/Electricity) 95 102 196 Tree TrimminA Included in Landscape Mainl Included in Landscape Maint. Included in Landscape Maint.

Capital Replacement Costs/Renovation 0 0 0
Operation Reserves 591 155 98
Total Annual Landscape Maintenance Expenses $12,498 $3,351 $2,257 Administration
Administration Overhead $715 $385 $385
County Administration Fee 1 1 1
Professional Services 4 22 4
Total Administration $720 $408 $390
Total Costs & Expenses $13,218 $3,759 s2;s41 LEVY ADJUSTMENTS General Fund (Contribution) (493' (196) (57'
Total Levy Adjustments (493) (196) (57)
BALANCE TO LEVY $12,725 $3,563 $2,590

DISTRICT STATISTICS
Total Parcels 1 5 1
Parcels Levied 1 5 1
Total EBUs 4.72 Not based on EBUs Not based on EBUs
Proposed Assessment Rate for FY 202312024 $2,695.95 See Zone T Table $2,589.93 Proposed Maximum Assessment Rate per EBU $2,695.95 See Zone T Table $2,589.93 *Note: Zone T and Zone U are based on square footage and not EBU's.

Zone T Rates
o/c of P:.::~tsu"n'::er Square Feet s~:t 20~~!!::~:~~ed 20~~!!!~!~:m 368-021-58 40,971 17.98% $640.45 $640.45
368-021-39 43,788 19.21% $684.48 $684.48
368-021-55 73,616 32.30% $1 ,150.74 $1 ,150.74
368-021-64 39,684 17.41% $620.32 $620.32
368-021-59 29,842 13.09% $466.47 $466.47
Totals 227,901 100.00% $3,562.46 $3,562.46
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 28 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
Monte Vista Estates Les Schwab Tire Center Almond Grove I
ANNUAL MAINTENANCE (DIRECT €0STS)
Landscape Maintenance Expenses
Landscape and Lighting Maintenarn;:e $4,180 $4,523 $637 Landscape and ldghting Utilities (Water/Electricity} 586 165 1,573 Tree Trimmin!1 Included in Landscape Mainl Included in Landscape Maint Included in Landscape Maint.

Capital Reolacement Costs/Renovation 0 0 0
Operation Reserves 209 226 32
Total Annual Landscape Maintenance Expenses $4,975 $4,915 $2,242 Administration
Administration Overhead $385 $385 $220
County Administration Fee 3 1 1
Professional Services 75 9 198
Total Administration $463 $395 $419
Total Costs & Expenses $5,438 $5,309 $2,661

LEVY ADJUSTMENTS
General Fund (Contribution} (964) (167)
Total Levy Adjustments (964) (167)
BALANCE TO LEVY $5,438 $4,345 $2,495

DISTRICT STATISTICS
Total·Parcels 17 2 45
Parcels Levied 17 2 45
Total EBUs 17.00 1.98 6.36
Proposed Assessment Rate for FY 2023/2024 $319.86 $2,194.47 $392.22 Proposed Maximum Assessment Rate per EBU $542.72 $2,194.47 $392.22 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 29 'WWILLDAN
TABLE II - 2023/2024 ZONE BUDGETS
ZoneZ Zone AA Zone BB
BUDGET ITEM Reed-Aspen Ph. I Frankwood Commons Reed-Aspen Ph. II and Ill Phase 1,11 and Ill IANNUAL MAINTENANCE (DIRECT €OSTS)
Landscap-e Maintenance Expenses
·Landscape and l:.ighting Maintenance $0 $16,140 $7,375 Land.scapt'i and Lighting Utilitie:;; (Water/Electricity) 769 0 0 Tree Trimmin~ Included in Landscape Maint Included in Landscape Maint. Included in Landscape Maint.

Caoital Reola'cement Costs/Renovation 0 1,121 450
Operation Reserves 0 3,228 1,475
Total Annual Landscape Maintenance Expenses $769 $20,489 $9,300 Administration
Administration Overhead $220 $2,092 $616
County Administration Fee 11 18 15
Professional Services 260 441 370
Total Administration $491 $2,551 $1,001
Total Costs & Expenses $1 ,260 $23,040 $10,301

LEVY ADJUSTMENTS
General Fund {Contribution) (38 (1 ,300 (686)
Total Levy Adjustments (38 (1 ,300' (686)
BALANCE TO LEVY $1,222 $21 ,740 $9,615

DISTRICT STATISTICS
Total Parcels 59 100 85
Parcels Levied 58 100 84
Total EBUs 12.04 170.95 84.00
Proposed Assessment Rate for FY 2023/2024 $101.47 $127.17 $114.46 Prooosed Maximum Assessment Rate oer EBU $101 .47 $127.17 $114.46 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 30 Ww1LLDAN
TABLE II - 2023/2024 ZONE BUDGETS
Zone CC Zone DO Totals
BUDGET ITEM Rancho Vista Phase I and II
along with parcel numbers River Bottom Area
370-060-01 and 370-060-59

ANNUAL MAINTENANCE (DIRECT COSTS)
Landscape Maintenance Expenses
Landscape and Lighting Maintenance $12,400 $12,573 $229,857 Landscape and Lighting Utilities (Water/Electricity) 0 0 20,572 Tree Trimmin~ Included in Landscape Main!. Included in Landscape Main!. Included in Landscape Maint.

Caoital Reolacement Costs/Renovation 925 1,258 3,753
Operation Reserves 2,480 629 16,880
Total Annual Landscape Maintenance Expenses $15,805 $14,459 $273,062 Administration
Administration Overhead $2,554 $1 ,452 $17,023
County Administration Fee 17 54 337
Professional Services 428 1,318 8,382
Total Administration $2,999 $2,824 $25,742
Total Costs & Expenses $18,803 $17,283 $298,804

LEVY ADJUSTMENTS
General Fund (Contribution) (9,671' (2,001' (25,013)
Total Levy Adjustments (9,671) (2,001) ($25,013)
BALANCE TO LEVY $9,132 $15,282 $273,791

DISTRICT STATISTICS
Total Parcels 98 299 1,921
Parcels Levied 95 299 1,91 3
Total EBUs 95.00 299.00 1,544.93
Proposed Assessment Rate for FY 2023/2024 $96.13 $51.11 Prooosed Maximum Assessment Rate per EBU $96.13 $51.11
2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 31 Ww1LLDAN

APPENDIX A - DISTRICT ASSESSMENT DIAGRAMS
• NORTH NTS

CITY OF REEDLEY
2023/2024
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EXHIBIT A
LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT No. 1

ZONE MAP
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City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 32 W w1LLDAN
CITY OF R.EEDLEY
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City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 34 Ww1LLDAN
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City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 45 Ww1LLDAN

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City of Reedley Landscaping and Lighting Maintenance District No, 1 Page 55 W w1LLDAN
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ASSESSMENT DI AGRAM Of
LANOSCAP I NG P.N D LIGHTING M,ll,J: -HENAN CE DI SIB!CT No, 1 PURSUANT TO 'I.Ji1NOSCAPI NG AND UGliTI NG ACT Of 1 9 7 2

ZONE DD
City of Reedley Landscaping and Lighting Maintenance District No, 1 Page 57 W w1LLDAN
APPENDIX B - 2023/2024 PRELIMINARY ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Fresno County Assessor Parcel Maps and/or the Fresno County Secured Tax Roll for the year in which this Report is prepared.

Non-assessable lots or parcels may include government owned land; public utility owned property, land principally encumbered with public right-of-way's or easements and dedicated common areas. These parcels will not be assessed.

A listing of parcels within the District and Zones, along with the proposed assessment amounts, have been submitted to the City Clerk, and by reference, are made part of this Report.

Upon approval of the Engineer's Annual Levy Report, and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll in Fiscal Year 2023/2024. If the parcels or assessment numbers within the District and referenced in this Report, are renumbered, re-apportioned or changed by the County Assessor's Office after approval of the Report, the new parcel or assessment numbers with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger or tax status change, the assessment amount submitted on the new parcels or assessment numbers will be based on the method of apportionment and levy amount approved in this Report by the City Council. 2023/2024 City of Reedley Landscaping and Lighting Maintenance District No. 1 Page 58 City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
365-201-01 A 1.00
365-201-02 A 1.00
365-201-03 A 1.00
365-201-04 A 1.00
365-201-05 A 1.00
365-201-06 A 1.00
365-201-07 A 1.00
365-201-08 A 1.00
365-201-09 A 1.00
365-201-10 A 1.00
365-201-11 A 1.00
365-202-01 A 1.00
365-202-02 A 1.00
365-202-03 A 1.00
365-202-04 A 1.00
365-202-05 A 1.00
365-202-06 A 1.00
365-202-07 A 1.00
365-202-08 A 1.00
365-202-09 A 1.00
365-202-10 A 1.00
365-202-11 A 1.00
365-202-12 A 1.00
365-202-13 A 1.00
365-202-14 A 1.00
365-202-15 A 1.00
365-202-16 A 1.00
365-203-01 A 1.00
365-203-02 A 1.00
365-203-03 A 1.00
365-203-04 A 1.00
365-203-05 A 1.00
365-203-06 A 1.00
365-203-07 A 1.00
365-203-08 A 1.00
365-203-09 A 1.00
365-203-10 A 1.00
365-203-11 A 1.00
365-203-12 A 1.00
365-203-13 A 1.00
365-203-14 A 1.00
365-203-15 A 1.00
365-203-16 A 1.00
365-203-17 A 1.00
365-203-18 A 1.00
365-203-19 A 1.00
365-203-20 A 1.00
365-203-21 A 1.00
365-203-22 A 1.00
365-203-23 A 1.00
365-203-24 A 1.00
365-203-25 A 1.00
365-203-26 A 1.00

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 Willdan Financial Services Page 1 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
365-203-27 A 1.00
365-203-28 A 1.00
365-203-29 A 1.00
365-203-30 A 1.00
365-203-31 A 1.00
365-203-32 A 1.00
365-203-33 A 1.00
365-203-34 A 1.00
365-203-35 A 1.00
365-203-36 A 1.00
365-203-37 A 1.00
365-203-38 A 1.00
365-203-39 A 1.00
365-203-40 A 1.00
365-203-41 A 1.00
365-203-42 A 1.00
365-203-43 A 1.00
365-203-44 A 1.00
365-203-45 A 1.00
365-203-46 A 1.00
365-203-47 A 1.00
365-203-48 A 1.00
365-203-49 A 1.00
365-203-50 A 1.00
365-203-51 A 1.00
365-203-52 A 1.00
365-203-53 A 1.00
365-203-54 A 1.00
365-203-55 A 1.00
365-204-01 A 1.00
365-204-02 A 1.00
365-204-03 A 1.00
365-204-04 A 1.00
365-204-05 A 1.00
365-204-06 A 1.00
365-204-07 A 1.00
365-204-08 A 1.00
365-205-01 A 1.00
365-205-02 A 1.00
365-205-03 A 1.00
365-205-04 A 1.00
365-205-05 A 1.00
365-205-06 A 1.00
365-205-07 A 1.00
365-205-08 A 1.00
363-441-01 E 1.00
363-441-02 E 1.00
363-441-03 E 1.00
363-441-04 E 1.00
363-441-05 E 1.00
363-441-06 E 1.00
363-441-07 E 1.00
363-441-08 E 1.00
363-442-01 E 1.00
363-442-02 E 1.00
363-442-03 E 1.00
363-442-04 E 1.00

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 10.30

10.30 93.00

93.00 93.00

93.00 93.00

93. 00

93.00 93.00

93.00 93.00

93.00 93.00
Willdan Financial Services Page 2 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-442-05 E 1.00 93.00
363-442-06 E 1.00 93.00
363-442-07 E 1.00 93.00
363-442-08 E 1.00 93.00
363-442-09 E 1.00 93.00
363-442-10 E 1.00 93.00
363-442-11 E 1.00 93.00
363-442-12 E 1.00 93.00
363-442-13 E 1.00 93.00
363-442-14 E 1.00 93.00
363-442-15 E 1.00 93.00
363-442-16 E 1.00 93.00
363-442-17 E 1.00 93.00
363-442-18 E 1.00 93.00
363-442-19 E 1.00 93.00
363-442-20 E 1.00 93.00
363-442-21 E 1.00 93.00
363-442-22 E 1.00 93.00
363-442-23 E 1.00 93.00
363-442-24 E 1.00 93.00
363-442-25 E 1.00 93.00
363-442-26 E 1.00 93.00
363-442-27 E 1.00 93.00
363-442-28 E 1.00 93.00
363-442-29 E 1.00 93.00
363-442-30 E 1.00 93.00
363-442-31 E 1.00 93.00
363-442-32 E 1.00 93.00
363-442-33 E 1.00 93.00
363-442-34 E 1.00 93.00
363-442-35 E 1.00 93.00
363-442-36 E 1.00 93.00
363-442-37 E 1.00 93.00
363-442-38 E 1.00 93.00
363-442-39 E 1.00 93.00
363-442-40 E 1.00 93.00
363-442-41 E 1.00 93.00
363-442-42 E 1.00 93.00
363-443-01 E 1.00 93.00
363-443-02 E 1.00 93.00
363-443-03 E 1.00 93.00
363-443-04 E 1.00 93.00
363-443-05 E 1.00 93.00
363-443-06 E 1.00 93.00
363-444-01 E 1.00 93.00
363-444-02 E 1.00 93.00
363-444-03 E 1.00 93.00
363-444-04 E 1.00 93.00
363-444-05 E 1.00 93.00
363-444-06 E 1.00 93.00
363-445-01 E 1.00 93.00
363-445-02 E 1.00 93.00
363-445-03 E 1.00 93.00
363-445-04 E 1.00 93.00
Willdan Financial Services Page 3 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-445-05 E 1.00 93.00
363-445-06 E 1.00 93.00
365-211-01 G 1.00 0.20 98.02
365-211-02 G 1.00 0.20 98.02
365-211-03 G 1.00 0.20 98.02
365-211-04 G 1.00 0.20 98.02
365-211-05 G 1.00 0.20 98.02
365-211-06 G 1.00 0.20 98.02
365-211-07 G 1.00 0.20 98.02
365-211-08 G 1.00 0.20 98.02
365-211-09 G 1.00 0.20 98.02
365-211-10 G 1.00 0.20 98.02
365-211-11 G 1.00 0.20 98.02
365-211-12 G 1.00 0.20 98.02
365-211-13 G 1.00 0.20 98.02
365-211-14 G 1.00 0.20 98.02
365-211-15 G 1.00 0.20 98.02
365-211-16 G 1.00 0.20 98.02
365-212-01 G 1.00 0.20 98.02
365-212-02 G 1.00 0.20 98.02
365-212-03 G 1.00 0.20 98.02
365-212-04 G 1.00 0.20 98.02
365-212-05 G 1.00 0.20 98.02
365-212-06 G 1.00 0.20 98.02
365-212-07 G 1.00 0.20 98.02
365-212-08 G 1.00 0.20 98.02
365-212-09 G 1.07 0.23 104.50
365-212-10 G 1.07 0.22 104.50
365-212-11 G 1.07 0.22 104.50
365-212-12 G 1.07 0.22 104.50
365-212-13 G 1.07 0.22 104.50
365-212-14 G 1.07 0.22 104.50
365-212-15 G 1.07 0.22 104.50
365-212-16 G 1.07 0.20 104.50
365-213-01 G 1.00 0.20 98.02
365-213-02 G 1.00 0.20 98.02
365-213-03 G 1.00 0.20 98.02
365-213-04 G 1.00 0.20 98.02
365-213-05 G 1.00 0.20 98.02
365-213-06 G 1.00 0.20 98.02
365-213-07 G 1.00 0.20 98.02
365-213-08 G 1.00 0.20 98.02
365-213-09 G 1.00 0.20 98.02
365-213-10 G 1.00 0.20 98.02
365-213-11 G 1.00 0.20 98.02
365-213-12 G 1.00 0.20 98.02
365-213-13 G 1.00 0.20 98.02
365-213-14 G 1.00 0.20 98.02
365-213-15 G 1.00 0.20 98.02
365-213-16 G 1.00 0.20 98.02
365-214-01 G 1.07 0.19 104.50
365-214-02 G 1.07 0.16 104.50
365-214-03 G 1.07 0.20 104.50
365-214-04 G 1.07 0.20 104.50
365-214-05 G 1.07 0.21 104.50
365-214-06 G 1.07 0.21 104.50
365-214-07 G 1.07 0.21 104.50
Willdan Financial Services Page 4 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
365-214-09 G 1.07 0.21 104.50
365-214-10 G 1.07 0.21 104.50
365-214-11 G 1.07 0.21 104.50
365-214-12 G 1.07 0.22 104.50
365-214-13 G 1.07 0.20 104.50
365-214-14 G 1.07 0.20 104.50
365-214-15 G 1.07 0.20 104.50
365-214-16 G 1.07 0.20 104.50
363-481-01 H 1.00 102.00
363-481-02 H 1.00 102.00
363-481 -03 H 1.00 102.00
363-481-04 H 1.00 102.00
363-481-05 H 1.00 102.00
363-481-06 H 1.00 102.00
363-481-07 H 1.00 102.00
363-481 -08 H 1.00 102.00
363-481 -09 H 1.00 102.00
363-481-10 H 1.00 102.00
363-481-11 H 1.00 102.00
363-481-12 H 1.00 102.00
363-481-13 H 1.00 102.00
363-481-14 H 1.00 102.00
363-481-15 H 1.00 102.00
363-481-16 H 1.00 102.00
363-482-01 H 1.00 102.00
363-482-02 H 1.00 102.00
363-482-03 H 1.00 102.00
363-482-04 H 1.00 102.00
363-482-05 H 1.00 102.00
363-482-06 H 1.00 102.00
363-482-07 H 1.00 102.00
363-482-08 H 1.00 102.00
363-482-09 H 1.00 102.00
363-482-10 H 1.00 102.00
363-482-11 H 1.00 102.00
363-482-12 H 1.00 102.00
363-482-13 H 1.00 102.00
363-482-16 H 1.00 102.00
363-482-17 H 1.00 102.00
363-482-18 H 1.00 102.00
363-482-19 H 1.00 102.00
363-482-20 H 1.00 102.00
363-482-21 H 1.00 102.00
363-482-22 H 1.00 102.00
363-482-23 H 1.00 102.00
363-482-24 H 1.00 102.00
363-482-25 H 1.00 102.00
363-482-26 H 1.00 102.00
363-482-27 H 1.00 102.00
363-482-28 H 1.00 102.00
363-482-29 H 1.00 102.00
363-482-30 H 1.00 102.00
363-482-31 H 1.00 102. 00
363-484-01 H 1.00 102.00
363-484-02 H 1.00 102.00
363-484-03 H 1.00 102.00
363-484-04 H 1.00 102.00
Willdan Financial Services Page 5 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
363-484-05 H 1.00 102.00
363-484-06 H 1.00 102.00
363-484-07 H 1.00 102.00
363-484-08 H 1.00 102.00
363-484-09 H 1.00 102.00
363-484-10 H 1.00 102.00
363-484-11 H 1.00 102.00
363-484-12 H 1.00 102.00
363-484-13 H 1.00 102.00
363-484-14 H 1.00 102.00
363-484-15 H 1.00 102.00
370-341-06 1.00 185.74
370-341-07 1.00 185.74
370-341-08 1.00 185.74
370-341-09 1.00 185.74
370-341-10 1.00 185.74
370-341-11 1.00 185.74
370-341-12 1.00 185.74
370-341-13 1.00 185.74
370-341-15 1.00 185.74
370-341-16 1.00 185.74
370-341-17 1.00 185.74
370-341-18 1.00 185.74
370-344-01 1.00 185.74
370-344-02 1.00 185.74
370-344-03 1.00 185.74
370-344-04 1.00 185.74
370-344-05 1.00 185.74
370-344-06 1.00 185.74
370-344-07 1.00 185.74
370-344-08 1.00 185.74
370-344-09 1.00 185.74
370-344-10 1.00 185.74
370-344-11 1.00 185.74
370-344-12 1.00 185.74
370-344-13 1.00 185.74
370-344-14 1.00 185.74
370-344-15 1.00 185.74
370-344-16 1.00 185.74
370-344-17 1.00 185.74
370-344-18 1.00 185.74
370-345-01 1.00 185.74
370-345-02 1.00 185.74
370-345-03 1.00 185.74
370-345-04 1.00 185.74
370-345-05 1.00 185.74
370-370-01 1.00 170.40
370-370-02 j 1.00 170.40
370-370-03 j 1.00 170.40
370-370-04 j 1.00 170.40
370-370-05 j 1.00 170.40
370-370-10 j 1.00 170.40
370-370-11 j 1.00 170.40
370-370-12 j 1.00 170.40
370-370-1 3 j 1.00 170.40
370-370-14 j 1.00 170.40
370-370-15 j 1.00 170.40
Willdan Financial Services Page 6 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-370-16 J 1.00 170.40
370-370-17 J 1.00 170.40
370-370-18 J 1.00 170.40
370-370-19 J 1.00 170.40
370-370-20 J 1.00 170.40
370-370-21 J 1.00 170.40
370-370-22 J 1.00 170.40
370-370-23 J 1.00 170.40
370-370-24 J 1.00 170.40
370-370-25 J 1.00 170.40
370-370-26 J 1.00 170.40
370-370-27 J 1.00 170.40
370-370-28 J 1.00 170.40
370-370-29 J 1.00 170.40
370-370-30 J 1.00 170.40
370-370-31 J 1.00 170.40
370-370-32 J 1.00 170.40
370-370-33 J 1.00 170.40
370-370-34 J 1.00 170.40
370-370-35 J 1.00 170.40
370-370-36 J 1.00 170.40
370-370-37 J 1.00 170.40
370-370-38 J 1.00 170.40
370-370-39 J 1.00 170.40
370-370-40 J 1.00 170.40
370-370-41 J 1.00 170.40
370-370-42 J 1.00 170.40
370-370-48 J 1.00 170.40
370-370-49 J 1.00 170.40
370-370-50 J 1.00 170.40
370-370-51 J 1.00 170.40
370-380-01 J 1.00 170.40
370-380-02 J 1.00 170.40
370-380-03 J 1.00 170.40
370-380-04 J 1.00 170.40
370-380-05 J 1.00 170.40
370-380-06 J 1.00 170.40
370-380-07 J 1.00 170.40
370-380-08 J 1.00 170.40
370-380-09 J 1.00 170.40
370-380-10 J 1.00 170.40
370-380-11 J 1.00 170.40
370-380-12 J 1.00 170.40
370-380-13 J 1.00 170.40
370-380-14 J 1.00 170.40
370-380-15 J 1.00 170.40
370-380-16 J 1.00 170.40
370-380-17 J 1.00 170.40
370-380-18 J 1.00 170.40
370-380-19 J 1.00 170.40
370-380-20 J 1.00 170.40
370-380-21 J 1.00 170.40
370-380-22 J 1.00 170.40
370-380-23 J 1.00 170.40
370-380-24 J 1.00 170.40
370-380-25 J 1.00 170.40
370-380-26 J 1.00 170.40
Willdan Financial Services Page 7 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
370-380-27 J 1.00 170.40
370-380-28 J 1.00 170.40
370-380-29 J 1.00 170.40
370-380-30 J 1.00 170.40
370-380-31 J 1.00 170.40
370-380-32 J 1.00 170.40
370-380-33 J 1.00 170.40
370-380-34 J 1.00 170.40
370-380-35 J 1.00 170.40
370-380-36 J 1.00 170.40
370-380-37 J 1.00 170.40
370-380-38 J 1.00 170.40
370-380-39 J 1.00 170.40
370-380-40 J 1.00 170.40
370-380-41 J 1.00 170.40
370-380-42 J 1.00 170.40
370-380-43 J 1.00 170.40
370-380-44 J 1.00 170.40
370-380-45 J 1.00 170.40
370-391-01 J 1.00 170.40
370-391-02 J 1.00 170.40
370-391-03 J 1.00 170.40
370-391-04 J 1.00 170.40
370-391-05 J 1.00 170.40
370-392-01 J 1.00 170.40
370-392-02 J 1.00 170.40
370-392-03 J 1.00 170.40
370-392-04 J 1.00 170.40
370-393-01 J 1.00 170.40
370-393-02 J 1.00 170.40
370-393-03 J 1.00 170.40
370-393-04 J 1.00 170.40
370-393-05 J 1.00 170.40
370-393-06 J 1.00 170.40
370-393-07 J 1.00 170.40
370-393-08 J 1.00 170.40
370-393-09 J 1.00 170.40
370-393-10 J 1.00 170.40
370-393-11 J 1.00 170.40
370-393-12 J 1.00 170.40
370-393-1 3 J 1.00 170.40
370-393-14 J 1.00 170.40
370-393-15 J 1.00 170.40
370-393-1 6 J 1.00 170.40
370-393-17 J 1.00 170.40
370-393-18 J 1.00 170.40
370-393-19 J 1.00 170.40
370-393-20 J 1.00 170.40
370-393-2 1 J 1.00 170.40
370-393-22 J 1.00 170.40
370-394-01 J 1.00 170.40
370-394-02 J 1.00 170.40
370-394-03 J 1.00 170.40
370-394-04 J 1.00 170.40
370-394-05 J 1.00 170.40
370-394-06 J 1.00 170.40
370-394-07 J 1.00 170.40
Willdan Financial Services Page 8 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
370-394-08
370-394-09
370-394-10
370-394-11
370-394-12
370-394-13
370-394-14
370-394-15
370-394-16
370-394-17
370-394-18
370-394-19
370-394-20
370-394-21
370-394-22
370-395-01
370-395-02
370-395-03
370-395-04
370-395-05
370-395-06
370-395-07
370-395-08
370-395-09
370-395-10
370-395-11
370-396-01
370-396-02
370-396-03
370-396-04
370-396-05
370-397-01
370-411-01
370-411-02
370-411-03
370-411-04
370-411-05
370-411-06
370-411-07
370-411-08
370-412-01
370-412-02
370-412-03
370-412-04
370-412-05
370-412-06
370-412-07
370-412-08
370-412-09
370-412-10
370-412-11
370-412-12
370-412-13
370-412-14
370-412-15
370-412-16
370-413-01
Willdan Financial Services
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J
J
J
J
J
J
J
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J
J
J
J
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J
J
J
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J
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1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

1.00 170.40

City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-413-02 J 1.00 170.40
370-413-03 J 1.00 170.40
370-413-04 J 1.00 170.40
370-413-05 J 1.00 170.40
370-413-06 J 1.00 170.40
370-413-07 J 1.00 170.40
370-413-08 J 1.00 170.40
370-414-01 J 1.00 170.40
370-414-02 J 1.00 170.40
370-414-03 J 1.00 170.40
370-414-04 J 1.00 170.40
370-414-05 J 1.00 170.40
370-414-06 J 1.00 170.40
370-414-07 J 1.00 170.40
370-414-08 J 1.00 170.40
370-414-09 J 1.00 170.40
370-414-10 J 1.00 170.40
370-414-11 J 1.00 170.40
370-414-12 J 1.00 170.40
370-414-13 J 1.00 170.40
370-414-14 J 1.00 170.40
370-414-15 J 1.00 170.40
370-414-16 J 1.00 170.40
370-414-17 J 1.00 170.40
370-415-01 J 1.00 170.40
370-415-02 J 1.00 170.40
370-415-03 J 1.00 170.40
370-415-04 J 1.00 170.40
370-415-05 J 1.00 170.40
370-415-06 J 1.00 170.40
370-415-07 J 1.00 170.40
370-415-08 J 1.00 170.40
370-416-02 J 1.00 170.40
370-416-03 J 1.00 170.40
370-416-04 J 1.00 170.40
370-416-05 J 1.00 170.40
370-416-06 J 1.00 170.40
370-416-08 J 1.00 170.40
370-417-01 J 1.00 170.40
370-417-02 J 1.00 170.40
370-417-03 J 1.00 170.40
370-417-04 J 1.00 170.40
370-312-11 K 1.00 148.24
370-312-12 K 1.00 148.24
370-312-1 3 K 1.00 148.24
370-312-14 K 1.00 148.24
370-312-15 K 1.00 148.24
370-312-16 K 1.00 148.24
370-312-17 K 1.00 148.24
370-312-18 K 1.00 148.24
370-312-19 K 1.00 148.24
370-312-20 K 1.00 148.24
370-312-21 K 1.00 148.24
370-313-01 K 1.00 148.24
370-31 3-02 K 1.00 148.24
370-313-03 K 1.00 148.24
370-31 3-04 K 1.00 148.24
Willdan Financial Services Page 10 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-31 3-05 K 1.00 148.24
370-313-06 K 1.00 148.24
370-313-07 K 1.00 148.24
370-314-01 K 1.00 148.24
370-314-02 K 1.00 148.24
370-314-03 K 1.00 148.24
370-314-04 K 1.00 148.24
370-314-05 K 1.00 148.24
370-314-06 K 1.00 148.24
370-314-07 K 1.00 148.24
370-314-08 K 1.00 148.24
370-314-09 K 1.00 148.24
370-314-10 K 1.00 148.24
370-314-11 K 1.00 148.24
370-314-12 K 1.00 148.24
370-314-13 K 1.00 148.24
370-314-14 K 1.00 148.24
370-315-01 K 1.00 148.24
370-315-02 K 1.00 148.24
370-315-03 K 1.00 148.24
370-315-04 K 1.00 148.24
370-315-05 K 1.00 148.24
370-315-06 K 1.00 148.24
370-315-07 K 1.00 148.24
370-315-08 K 1.00 148.24
370-315-09 K 1.00 148.24
370-315-10 K 1.00 148.24
370-315-11 K 1.00 148.24
370-315-12 K 1.00 148.24
370-315-13 K 1.00 148.24
370-315-14 K 1.00 148.24
370-321-40 K 1.00 148.24
370-321-41 K 1.00 148.24
370-321-42 K 1.00 148.24
370-321-43 K 1.00 148.24
370-321-44 K 1.00 148.24
370-321-45 K 1.00 148.24
370-321-46 K 1.00 148.24
370-321-47 K 1.00 148.24
370-322-02 K 1.00 148.24
370-324-01 K 1.00 148.24
370-324-02 K 1.00 148.24
370-324-03 K 1.00 148.24
370-324-04 K 1.00 148.24
370-324-05 K 1.00 148.24
370-324-06 K 1.00 148.24
370-324-07 K 1.00 148.24
370-324-08 K 1.00 148.24
370-324-09 K 1.00 148.24
370-324-10 K 1.00 148.24
370-324-11 K 1.00 148.24
370-324-12 K 1.00 148.24
370-325-01 K 1.00 148.24
370-325-02 K 1.00 148.24
370-325-03 K 1.00 148.24
370-325-04 K 1.00 148.24
370-325-05 K 1.00 148.24
Willdan Financial Services Page 11 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
370-325-06 K 1.00 148.24
370-325-07 K 1.00 148.24
370-325-08 K 1.00 148.24
370-325-09 K 1.00 148.24
370-325-10 K 1.00 148.24
370-325-11 K 1.00 148.24
370-325-12 K 1.00 148.24
370-325-13 K 1.00 148.24
370-325-14 K 1.00 148.24
370-326-01 K 1.00 148.24
370-326-02 K 1.00 148.24
370-326-03 K 1.00 148.24
370-326-04 K 1.00 148.24
370-326-05 K 1.00 148.24
370-326-06 K 1.00 148.24
370-326-07 K 1.00 148.24
365-220-01 L 1.00 5080 93.54
365-220-02 L 1.00 5080 93.54
365-220-03 L 1.00 5080 93.54
365-220-04 L 1.00 5080 93.54
365-220-05 L 1.00 5080 93.54
365-220-06 L 1.00 5080 93.54
365-220-07 L 1.00 5080 93.54
365-220-08 L 1.00 5080 93.54
365-220-09 L 1.00 5080 93.54
365-220-10 L 1.00 5080 93.54
365-220-11 L 1.00 5080 93.54
365-220-12 L 1.00 5080 93.54
365-220-13 L 1.00 5080 93.54
365-220-14 L 1.00 5080 93.54
365-220-15 L 1.00 5080 93.54
365-220-16 L 1.00 5080 93.54
365-220-17 L 1.00 5080 93.54
365-220-18 L 1.00 5080 93.54
365-220-19 L 1.00 5080 93.54
365-220-20 L 1.00 5080 93.54
365-220-21 L 1.00 5080 93.54
365-220-22 L 1.00 5080 93.54
365-220-23 L 1.00 5080 93.54
365-220-24 L 1.00 5080 93.54
365-220-25 L 1.00 5080 93.54
365-220-26 L 1.00 5080 93.54
365-220-27 L 1.00 5080 93.54
365-220-28 L 1.00 5080 93.54
365-220-29 L 1.00 5080 93.54
365-220-30 L 1.00 5080 93.54
365-220-31 L 1.00 5080 93.54
365-220-32 L 1.00 5080 93.54
365-220-33 L 1.00 5080 93.54
365-220-40 L 1.00 5299 96.82
365-220-41 L 1.00 5299 96.82
365-220-42 L 1.00 5299 96.82
365-220-43 L 1.00 5299 96.82
365-220-44 L 1.00 5299 96.82
365-220-45 L 1.00 5299 96.82
365-220-46 L 1.00 5299 96.82
365-220-47 L 1.00 5299 96.82
Willdan Financial Services Page 12 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
365-220-48 L 1.00 5299 96.82
365-220-49 L 1.00 5299 96.82
365-220-50 L 1.00 5299 96.82
365-220-51 L 1.00 5299 96.82
365-220-52 L 1.00 5299 96.82
365-220-53 L 1.00 5299 96.82
365-220-54 L 1.00 5299 96.82
365-220-55 L 1.00 5299 96.82
365-220-56 L 1.00 5299 96.82
365-220-57 L 1.00 5299 96.82
365-220-58 L 1.00 5299 96.82
365-220-59 L 1.00 5299 96.82
365-220-60 L 1.00 5299 96.82
365-220-61 L 1.00 5299 96.82
365-220-67 L 1.00 5475 210.80
365-220-68 L 1.00 5475 210.80
365-220-69 L 1.00 5475 210.80
365-220-70 L 1.00 5475 210.80
365-220-71 L 1.00 5475 210.80
365-220-72 L 1.00 5475 210.80
365-220-73 L 1.00 5475 210.80
365-220-74 L 1.00 5475 210.80
365-220-75 L 1.00 5475 210.80
365-220-76 L 1.00 5475 210.80
365-220-77 L 1.00 5475 210.80
365-220-78 L 1.00 5475 210.80
365-230-01 L 1.00 5373 103.06
365-230-02 L 1.00 5373 103.06
365-230-03 L 1.00 5373 103.06
365-230-04 L 1.00 5373 103.06
365-230-05 L 1.00 5373 103.06
365-230-06 L 1.00 5373 103.06
365-230-07 L 1.00 5373 103.06
365-230-08 L 1.00 5373 103.06
365-230-09 L 1.00 5373 103.06
365-230-10 L 1.00 5373 103.06
365-230-11 L 1.00 5373 103.06
365-230-12 L 1.00 5373 103.06
365-230-13 L 1.00 5373 103.06
365-230-14 L 1.00 5373 103.06
365-230-27 L 1.00 5373 103.06
365-230-28 L 1.00 5373 103.06
370-240-43 M 3.59 3.59 653.10
370-240-45 M 0.75 0.75 136.44
370-240-46 M 0.32 0.32 58.20
368-360-31-S N 1.84 1.84 445.26
368-360-32-S N 0.90 0.90 217.78
368-360-33-S N 1.17 1.17 283.12
368-360-34-S N 0.24 0.24 58.06
368-360-35-S N 1.03 1.03 249.24
368-360-36-S N 2.55 2.55 617.06
370-400-01 0 0.17 0.1890 110.65
370-400-02 0 0.17 0.1470 110.65
370-400-03 0 0.17 0.1470 110.65
370-400-04 0 0.17 0.1470 110.65
370-400-05 0 0.17 0.1470 110.65
370-400-06 0 0.17 0.1470 110.65
Willdan Financial Services Page 13 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
1 Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-400-07 0 0.17 0.1470 110.65
370-400-08 0 0.17 0.1580 110.65
370-400-09 0 0.17 0.1580 110.65
370-400-10 0 0.17 0.1470 110.65
370-400-11 0 0.17 0.1470 110.65
370-400-12 0 0.17 0.1470 110.65
370-400-13 0 0.17 0.1470 110.65
370-400-14 0 0.17 0.1470 110.65
370-400-15 0 0.17 0.1470 110.65
370-400-16 0 0.17 0.1890 110.65
370-400-17 0 0.17 0.1830 110.65
370-400-18 0 0.17 0.1470 110.65
370-400-19 0 0.17 0.1470 110.65
370-400-20 0 0.17 0.1470 110.65
370-400-21 0 0.17 0.1470 110.65
370-400-22 0 0.17 0.1470 110.65
370-400-23 0 0.17 0.1470 110.65
370-400-24 0 0.17 0.1580 110.65
370-400-25 0 0.17 0.2130 110.65
370-400-26 0 0.17 0.1370 110.65
370-400-27 0 0.17 0.1370 110.65
370-400-28 0 0.17 0.1370 110.65
370-400-29 0 0.17 0.1910 110.65
370-400-30 0 0.41 0.4300 268.03
370-400-31 0 0.41 0.4090 268.03
370-400-32 0 0.41 0.4090 268.03
370-400-43-T 0 3.53 3.5200 2,289.72
370-020-78 p 2.22 2.22 5353 3,027.02
370-264-01 p 0.17 0.17 5311 121.48
370-264-02 p 0.16 0.16 5311 115.10
370-264-03 p 0.16 0.16 5311 115.10
370-264-04 p 0.16 0.16 5311 115.10
370-264-05 p 0.16 0.16 5311 115.10
370-264-06 p 0.16 0.16 5311 115.10
370-264-07 p 0.16 0.16 5311 115.10
370-264-08 p 0.16 0.16 5311 115.10
370-264-09 p 0.16 0.16 5311 115.10
370-264-10 p 0.16 0.16 5311 115.10
370-264-11 p 0.16 0.16 5311 115.10
370-264-12 p 0.16 0.16 5311 115.10
370-264-13 p 0.18 0.18 5311 124.34
370-264-14 p 0.16 0.16 5311 116.52
370-264-15 p 0.31 0.31 5311 220.26
370-265-01 p 0.17 0.17 5311 117.22
370-265-02 p 0.14 0.14 5311 99.46
370-265-03 p 0.14 0.14 5311 99.46
370-265-04 p 0.14 0.14 5311 97.34
370-265-05 p 0.15 0.15 5311 105.86
370-265-06 p 0.14 0.14 5311 97.34
370-265-07 p 0.14 0.14 5311 97.34
370-265-08 p 0.14 0.14 5311 99.46
370-265-09 p 0.17 0.17 5311 122.20
370-265-10 p 0.14 0.14 5311 97.34
370-265-11 p 0.14 0.14 5311 97.34
370-265-12 p 0.14 0.14 531 1 97.34
370-265-13 p 0.14 0.14 5311 97.34
370-265-14 p 0.1 4 0.14 5311 99.46
Willdan Financial Services Page 14 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-265-15 p 0.14 0.14 5311 97.34
370-265-16 p 0.16 0.16 5311 112.26
370-265-17 p 0.16 0.16 5311 114.38
370-265-18 p 0.19 0.19 5311 136.42
370-266-01 p 0.14 0.14 5311 102.30
370-266-02 p 0.14 0.14 5311 102.30
370-266-03 p 0.14 0.14 5311 102.30
370-266-04 p 0.14 0.14 5311 102.30
370-266-05 p 0.16 0.16 5311 110.84
370-266-06 p 0.92 0.92 5311 653.68
370-266-07 p 0.16 0.16 5311 110.84
370-266-08 p 0.14 0.14 5311 102.30
370-266-09 p 0.14 0.14 5311 102.30
370-266-10 p 0.14 0.14 5311 102.30
370-266-11 p 0.17 0.17 5311 122.20
370-421-01 p 0.19 0.19 5311 131.44
370-421-02 p 0.14 0.14 5311 99.46
370-421-03 p 0.16 0.16 5311 110.84
370-421-04 p 0.17 0.17 5311 117.94
370-421-05 p 0.17 0.17 5311 119.36
370-421-06 p 0.17 0.17 5311 117.22
370-421-07 p 0.17 0.17 5311 117.22
370-421-08 p 0.17 0.17 5311 117.22
370-421-09 p 0.17 0.17 5311 122.20
370-421-10 p 0.17 0.17 5311 122.20
370-421-11 p 0.17 0.17 5311 117.22
370-421-12 p 0.17 0.17 5311 117.22
370-421-13 p 0.17 0.17 5311 11 7.22
370-421 -14 p 0.17 0.17 5311 119.36
370-421-15 p 0.17 0.17 5311 119.36
370-421-16 p 0.14 0.14 5311 99.46
370-421 -17 p 0.16 0.16 5311 110.84
370-421 -18 p 0.19 0.19 5311 132.86
370-422-01 p 0.21 0.21 5311 146.36
370-422-02 p 0.17 0.17 5311 122.92
370-422-03 p 0.17 0.17 5311 122.92
370-422-04 p 0.17 0.17 5311 122.92
370-422-05 p 0.17 0.17 5311 120.78
370-422-06 p 0.17 0.17 5311 119.36
370-422-08 p 0.17 0.17 5311 119.36
370-422-09 p 0.17 0.17 5311 120.78
370-422-10 p 0.17 0.17 5311 122.92
370-422-11 p 0.17 0.17 5311 122.92
370-422-12 p 0.17 0.17 5311 122.92
370-422-13 p 0.21 0.21 5311 146.36
370-422-14 p 0.56 0.56 5311 397.88
370-423-01 p 0.17 0.17 5311 117.22
370-423-02 p 0.14 0.14 5311 99.46
370-423-03 p 0.14 0.14 5311 99.46
370-423-04 p 0.14 0.14 5311 99.46
370-423-05 p 0.14 0.14 5311 99.46
370-423-06 p 0.14 0.14 5311 99.46
370-423-07 p 0.15 0.15 5311 104.44
370-423-08 p 0.15 0.15 5311 104.44
370-423-09 p 0.17 0.17 5311 122.20
370-423-10 p 0.17 0.17 531 1 122.20
370-423-11 p 0.14 0.14 5311 97.34
Willdan Financial Services Page 15 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-423-12 p 0.14 0.14 5311 97.34
370-423-13 p 0.14 0.14 5311 99.46
370-423-14 p 0.1 4 0.14 5311 99.46
370-423-15 p 0.14 0.14 5311 99.46
370-423-16 p 0.14 0.14 5311 99.46
370-423-17 p 0.14 0.14 5311 99.46
370-423-18 p 0.17 0.17 5311 117.22
370-424-01 p 0.17 0.17 5311 122.20
370-424-02 p 0.14 0.14 5311 102.30
370-424-03 p 0.14 0.14 5311 102.30
370-424-04 p 0.14 0.14 5311 102.30
370-424-05 p 0.14 0.14 5311 102.30
370-424-06 p 0.14 0.14 5311 102.30
370-424-07 p 0.80 0.80 5311 568.42
370-424-08 p 0.14 0.14 5311 100.88
370-424-09 p 0.14 0.14 5311 100.88
370-424-10 p 0.14 0.14 5311 100.88
370-424-11 p 0. 14 0.14 5311 100.88
370-424-12 p 0.14 0.14 5311 102.30
370-424-13 p 0.17 0.17 5311 122.20
370-425-01 p 0.15 0.15 5311 103.72
370-425-02 p 0.15 0.15 531 1 103.72
370-425-03 p 0.15 0.15 531 1 103.72
370-425-04 p 0.15 0.15 5311 103.72
370-425-05 p 0.15 0.15 5311 103.72
370-425-06 p 0.17 0.17 5311 122.92
370-425-07 p 0.19 0.19 531 1 134.28
370-425-08 p 0.16 0.16 5311 110.84
370-425-09 p 0.16 0.16 5311 110.84
370-425-10 p 0.15 0.15 5311 107.28
370-425-11 p 0.27 0.27 5311 190.42
370-425-12-T p 0.25 0.25 5311 177.62
370-426-01 p 0.17 0.17 5311 122.92
370-426-02 p 0.14 0.14 5311 101 .60
370-426-03 p 0.14 0.14 5311 101 .60
370-426-04 p 0.14 0.14 5311 101.60
370-426-05 p 0.16 0.16 5311 112.22
370-426-06 p 0.16 0.16 5311 112.22
370-426-07 p 0.84 0.84 5311 599.46
370-426-08 p 0.16 0.16 5311 11 2.22
370-426-09 p 0.16 0.16 5311 112.22
370-426-10 p 0.16 0.16 5311 112.96
370-426-11 p 0.16 0.16 5311 110.84
370-426-12 p 0.16 0.16 5311 110.84
370-426-1 3 p 0.19 0.19 5311 134.28
370-427-01 p 0.34 0.34 531 1 241 .56
370-431 -01 p 1.84 1.84 5353 2,508.88
370-431-02 p 0.18 0.18 5353 246.78
370-431-03 p 0.16 0.16 5353 21 8. 16
370-431-04 p 0.16 0.16 5353 218. 16
370-431-05 p 0.16 0.16 5353 218. 16
370-431 -06 p 0.17 0.17 5353 227.70
370-431-07 p 0.17 0.17 5353 227.70
370-431 -08 p 0.14 0.14 5353 189.52
370-431 -09 p 0.14 0.14 5353 189. 52
370-431 -10 p 0.34 0.34 5353 459.50
370-431 -11 p 0.23 0.23 5353 310.88
Willdan Financial Services Page 16 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel Zone EBU Taxable Tract Applied Assessment Number Acreage Number
370-431-12 p 0.33 0.33 5353 449.96
370-431-13 p 0.15 0.15 5353 207.24
370-431-14 p 0.14 0.14 5353 194.98
370-431-15 p 0.16 0.16 5353 211.34
370-431-16 p 0.17 0.17 5353 227.70
370-431-17 p 0.14 0.14 5353 186.80
370-431-18 p 0.14 0.14 5353 192.24
370-431-19 p 0.15 0.15 5353 205.88
370-431-20 p 0.15 0.15 5353 201 .80
370-431-21 p 0.14 0.14 5353 186.80
370-431-22 p 0.14 0.14 5353 186.80
370-431-23 p 0.14 0.14 5353 186.80
370-431-24 p 0.17 0.17 5353 227.70
370-432-01 p 0.15 0.15 5353 208.60
370-432-02 p 0.14 0.14 5353 184.06
370-432-03 p 0.14 0.14 5353 184.06
370-432-04 p 0.14 0.14 5353 184.06
370-432-05 p 0.14 0.14 5353 184.06
370-432-06 p 0.14 0.14 5353 184.06
370-432-07 p 0.14 0.14 5353 184.06
370-432-08 p 0.61 0.61 5353 831 .74
370-432-09 p 0.14 0.14 5353 184.06
370-432-10 p 0.14 0.14 5353 184.06
370-432-11 p 0.14 0.14 5353 184.06
370-432-12 p 0.14 0.14 5353 184.06
370-432-13 p 0.14 0.14 5353 184.06
370-432-14 p 0.14 0.14 5353 184.06
370-432-15 p 0.15 0.15 5353 199.06
370-433-01 p 0.15 0.15 5353 203.16
370-433-02 p 0.14 0.14 5353 186.80
370-433-03 p 0.14 0.14 5353 186.80
370-433-04 p 0.14 0.14 5353 186.80
370-433-05 p 0.14 0.14 5353 186.80
370-433-06 p 0.14 0.14 5353 186.80
370-433-07 p 0.14 0.14 5353 186.80
370-433-08 p 0.63 0.63 5353 856.28
370-433-09 p 0.15 0.15 5353 199.06
370-433-10 p 0.15 0.15 5353 199.06
370-433-11 p 0.15 0.15 5353 199.06
370-433-12 p 0.15 0.15 5353 199.06
370-433-13 p 0.15 0.15 5353 199.06
370-433-14 p 0.15 0.15 5353 199.06
370-433-15 p 0.16 0.16 5353 215.42
370-434-01 p 0.17 0.17 5353 227.70
370-434-02 p 0.14 0.14 5353 186.80
370-434-03 p 0.14 0.14 5353 186.80
370-434-04 p 0.14 0.14 5353 186.80
370-434-05 p 0.14 0.14 5353 193.62
370-434-06 p 0.14 0.14 5353 186.80
370-434-07 p 0.14 0.14 5353 186.80
370-434-08 p 0.14 0.14 5353 186.80
370-434-09 p 0.14 0.14 5353 186.80
370-434-11 p 0.14 0.14 5353 186.80
370-434-12 p 0.14 0.14 5353 186.80
370-434-13 p 0.13 0.13 5353 182.70
370-434-14 p 0.14 0.14 5353 189.52
370-434-15 p 0.14 0.14 5353 186.80
Willdan Financial Services Page 17 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
370-434-16 p 0.14 0.14 5353 189.52
370-434-17 p 0.14 0.14 5353 185.42
370-434-18 p 0.17 0.17 5353 224.98
370-435-01 p 0.15 0.15 5353 203.16
370-435-02 p 0.14 0.14 5353 186.80
370-435-03 p 0.14 0.14 5353 186.80
370-435-04 p 0.14 0.14 5353 186.80
370-435-05 p 0.14 0.14 5353 186.80
370-435-06 p 0.14 0. 14 5353 186.80
370-435-07 p 0.14 0.14 5353 186.80
370-435-08 p 0.61 0.61 5353 831 .74
370-435-09 p 0.14 0.14 5353 186.80
370-435-10 p 0.14 0.14 5353 186.80
370-435-11 p 0.14 0.14 5353 186.80
370-435-12 p 0.14 0.14 5353 186.80
370-435-13 p 0.15 0.15 5353 200.42
370-435-14 p 0.15 0.15 5353 200.42
370-435-15 p 0.15 0.15 5353 203.16
370-440-01 p 0.17 0.17 5353 230.42
370-440-02 p 0.14 0.14 5353 186.80
370-440-03 p 0.15 0.15 5353 205.88
370-440-04 p 0.16 0.16 5353 211 .34
370-440-05 p 0.16 0.16 5353 222.24
370-440-06 p 0.16 0.16 5353 211.34
370-440-07 p 0.14 0.14 5353 189.52
370-440-08 p 0.14 0.14 5353 186.80
370-440-09 p 0.14 0.14 5353 186.80
370-440-10 p 0.15 0.15 5353 203.16
370-440-11 p 0.14 0.14 5353 186.80
370-440-12 p 0.14 0.14 5353 186.80
370-440-13 p 0.14 0.14 5353 186.80
370-440-14 p 0.14 0.14 5353 186.80
370-440-15 p 0.14 0.14 5353 186.80
370-440-16 p 0.14 0.14 5353 186.80
370-440-17 p 0.61 0.61 5353 831 .74
370-440-18 p 0. 14 0.14 5353 186.80
370-440-19 p 0.14 0.14 5353 186.80
370-440-20 p 0.14 0.14 5353 186.80
370-440-21 p 0.14 0.14 5353 186.80
370-440-22 p 0.14 0.14 5353 186.80
370-440-23 p 0.14 0.14 5353 186.80
370-440-24 p 0.15 0.15 5353 203.16
370-440-25 p 0.15 0.15 5353 208.60
370-440-26 p 0.14 0.14 5353 186.80
370-440-27 p 0.14 0.14 5353 186.80
370-440-28 p 0.14 0.14 5353 193.62
370-440-29 p 0.1 4 0.14 5353 193.62
370-440-30 p 0.15 0.15 5353 207.24
370-440-31 p 0.15 0.15 5353 200.42
370-440-32 p 0.15 0.15 5353 201 .80
370-440-33 p 0.24 0.24 5353 331 .32
370-440-34 p 0.24 0.24 5353 331.32
370-440-35 p 0.15 0.15 5353 201 .80
370-440-36 p 0.14 0.14 5353 186.80
370-440-37 p 0.14 0.14 5353 186.80
370-440-38 p 0.14 0.14 5353 186.80
370-440-39 p 0.14 0.14 5353 186.80
Willdan Financial Services Page 18 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
370-440-40 p 0.14 0.14 5353 186.80
370-440-41 p 0.14 0.14 5353 186.80
370-440-42 p 0.17 0.17 5353 227.70
370-440-43 p 0.15 0.15 5353 203.16
370-440-44 p 0.14 0.14 5353 186.80
370-440-45 p 0.14 0.14 5353 186.80
370-440-46 p 0.14 0.14 5353 186.80
370-440-47 p 0.14 0.14 5353 186.80
370-440-48 p 1.20 1.20 5353 1,636.22
370-440-49 p 0.14 0.14 5353 186.80
370-440-50 p 0.14 0.14 5353 186.80
370-440-51 p 0.14 0.14 5353 186.80
370-440-52 p 0.14 0.14 5353 186.80
370-440-53 p 0.15 0.15 5353 203.16
370-440-54 p 0.17 0.17 5353 227.70
370-440-55 p 0.14 0.14 5353 186.80
370-440-56 p 0.14 0.14 5353 186.80
370-440-57 p 0.14 0.14 5353 186.80
370-440-58 p 0.14 0.14 5353 186.80
370-440-59 p 0.14 0.14 5353 186.80
370-440-60 p 0.14 0.14 5353 186.80
370-440-61 p 0.14 0.14 5353 186.80
370-440-62 p 0.17 0.17 5353 227.70
370-331-14 Q 1.00 97.18
370-331-15 Q 1.00 97.18
370-331-16 Q 1.00 97.18
370-331-17 Q 1.00 97.18
370-331-18 Q 1.00 97.18
370-331-19 Q 1.00 97.18
370-331-20 Q 1.00 97.18
370-331-21 Q 1.00 97.18
370-331-22 Q 1.00 97.18
370-331-23 Q 1.00 97.18
370-331-24 Q 1.00 97.18
370-331-25 Q 1.00 97.18
370-331-26 Q 1.00 97.18
370-331-27 Q 1.00 97.18
370-331-28 Q 1.00 97.18
370-331 -29 Q 1.00 97.18
370-331-30 Q 1.00 97.18
370-331-31 Q 1.00 97.18
370-331-32 Q 1.00 97.18
370-331-33 Q 1.00 97.18
370-335-01 Q 1.00 97.18
370-335-02 Q 1.00 97.18
370-335-03 Q 1.00 97.18
370-335-04 Q 1.00 97.18
370-335-05 Q 1.00 97.18
370-335-06 Q 1.00 97.18
370-335-07 Q 1.00 97.18
370-335-08 Q 1.00 97.18
370-335-09 Q 1.00 97.18
370-335-10 Q 1.00 97.18
363-490-01-S R 0.22 0.22 233.08
363-490-02-S R 0.20 0.20 218.10
363-490-03-S R 0.20 0.20 218.10
363-490-04-S R 0.20 0.20 218.10
Willdan Financial Services Page 19 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-490-05-S R 0.20 0.20 218.10
363-490-06-S R 0.20 0.20 218.10
363-490-07-S R 0.21 0.21 219.18
363-490-08-S R 0.23 0.23 250.18
363-490-09-S R 0.26 0.26 276.90
363-490-10-S R 0.19 0.19 205.28
363-490-11-S R 0.19 0.19 202.06
363-490-12-S R 0.19 0.19 202.06
363-490-13-S R 0.19 0.19 202.06
363-490-14-S R 0.19 0.19 202.06
363-490-15-S R 0.19 0.19 202.06
363-490-16-S R 0.20 0.20 218.10
363-490-17-S R 0.20 0.20 218.10
363-490-18-S R 0.20 0.20 218.10
363-490-19-S R 0.20 0.20 218.10
363-490-20-S R 0.20 0.20 218.10
363-490-21-S R 0.20 0.20 218.10
363-490-22-S R 0.22 0.22 236.28
363-490-23-S R 0.22 0.22 236.28
363-490-24-S R 0.20 0.20 218.10
363-490-25-S R 0.20 0.20 218.10
363-490-26-S R 0.20 0.20 218.10
363-490-27-S R 0.20 0.20 218.10
363-490-28-S R 0.20 0.20 218.10
363-490-29-S R 0.20 0.20 218.10
363-490-30-S R 0.20 0.20 211 .68
363-490-31 -S R 0.20 0.20 218.10
363-490-32-S R 0.20 0.20 218.10
363-490-33-S R 0.20 0.20 218.10
363-490-34-S R 0.20 0.20 218.10
363-490-35-S R 0.20 0.20 218.10
363-490-36-S R 0.22 0.22 236.28
363-500-01-S R 0.21 0.21 221 .32
363-500-02-S R 0.21 0.21 223.44
363-500-03-S R 0.22 0.22 233.08
363-500-04-S R 0.22 0.22 233.08
363-500-05-S R 0.22 0.22 229.86
363-500-06-S R 0.20 0.20 21 8.10
363-500-07-S R 0.20 0.20 21 8.10
363-500-08-S R 0.20 0.20 218.10
363-500-09-S R 0. 22 0.22 233.08
363-500-10-S R 0.22 0.22 233.08
363-500-11 -S R 0.22 0.22 233.08
363-500-12-S R 0.22 0.22 239.48
363-500-1 3-S R 0.19 0.19 202.06
363-500-14-S R 0.21 0.21 220.24
363-500-15-S R 0.21 0.21 223.44
363-500-16-S R 0.22 0.22 232.00
363-500-17-S R 0.35 0.35 376.34
363-500-1 8-S R 0.33 0.33 353.88
363-500-19-S R 0.30 0.30 322.88
363-500-20-S R 0.26 0.26 280.12
363-500-21-S R 0.25 0.25 261 .94
363-500-22-S R 0.29 0.29 314.32
363-500-23-S R 0.27 0.27 292.94
363-500-24-S R 0.29 0.29 306.84
363-500-25-S R 0.22 0.22 233. 08
Willdan Financial Services Page 20 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp ,e ssessmen Number Acreage Number
363-500-26-S R 0.22 0.22 233.08
363-500-27-S R 0.23 0.23 244.84
363-500-28-S R 0.23 0.23 240.56
363-500-29-S R 0.21 0.21 224.52
363-500-30-S R 0.34 0.34 360.30
363-500-31-S R 0.31 0.31 333.58
363-500-32-S R 0.22 0.22 232.00
363-500-33-S R 0.20 0.20 215.96
363-500-34-S R 0.21 0.21 223.44
363-510-01-S R 0.22 0.22 234.14
363-51 0-02-S R 0.20 0.20 218.10
363-51 0-03-S R 0.21 0.21 220.24
363-510-04-S R 0.20 0.20 210.62
363-510-05-S R 0.20 0.20 210.62
363-510-06-S R 0.20 0.20 208.48
363-510-07-S R 0.23 0.23 249.10
363-510-08-S R 0.22 0.22 229.86
363-510-09-S R 0.22 0.22 229.86
363-510-10-S R 0.21 0.21 226.66
363-510-11-S R 0.21 0.21 223.44
363-510-12-S R 0.21 0.21 224.52
363-510-13-S R 0.20 0.20 218.10
363-510-14-S R 0.20 0.20 218.10
363-510-1 5-S R 0.20 0.20 218.10
363-510-16-S R 0.22 0.22 233.08
363-510-17-S R 0.22 0.22 233.08
363-510-18-S R 0.22 0.22 233.08
363-51 0-19-S R 0.22 0.22 238.42
363-510-20-S R 0.19 0.19 202.06
363-510-21-S R 0.19 0.19 202.06
363-510-22-S R 0.19 0.19 202.06
363-510-23-S R 0.19 0.19 202.06
363-510-24-S R 0.19 0.19 202.06
363-510-25-S R 0.19 0.19 202.06
363-510-26-S R 0.20 0.20 212.76
363-510-27-S R 0.21 0.21 220.24
363-510-28-S R 0.23 0.23 245.90
363-510-29-S R 0.22 0.22 233.08
363-510-30-S R 0.21 0.21 226.66
363-510-31-S R 0.21 0.21 226.66
363-510-32-S R 0.22 0.22 238.42
363-510-33-S R 0.20 0.20 210.62
363-510-34-S R 0.21 0.21 227.72
363-510-35-S R 0.21 0.21 227.72
363-510-36-S R 0.22 0.22 234.14
363-510-37-S R 0.28 0.28 301 .50
363-510-38-S R 0.23 0.23 244.84
363-510-39-S R 0.22 0.22 238.42
363-510-40-S R 0.22 0.22 235.22
363-510-41-S R 0.22 0.22 229.86
363-510-42-S R 0.23 0.23 249.10
363-520-01-S R 0.21 0.21 224.52
363-520-02-S R 0.22 0.22 234.14
363-520-03-S R 0.19 0.19 202.06
363-520-04-S R 0.19 0.19 202.06
363-520-05-S R 0.19 0.19 202.06
363-520-06-S R 0.21 0.21 220.24
Willdan Financial Services Page 21 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-520-07-S R 0.19 0.19 202.06
363-520-08-S R 0.21 0.21 220.24
363-520-09-S R 0.22 0.22 229.86
363-520-10-S R 0.19 0.19 207.42
363-520-11-S R 0.19 0.19 207.42
363-520-12-S R 0.20 0.20 214.90
363-520-13-S R 0.20 0.20 215.96
363-520-14-S R 0.20 0.20 218.10
363-520-15-S R 0.19 0.19 207.42
363-520-16-S R 0.22 0.22 233.08
363-520-17-S R 0.23 0.23 250.18
363-520-18-S R 0.24 0.24 259.80
363-520-19-S R 0.20 0.20 214.90
363-520-20-S R 0.20 0.20 210.62
363-520-21-S R 0.19 0.19 202.06
363-520-22-S R 0.20 0.20 214.90
370-400-42 s 4.72 4.72 12,724.90
368-021-39 T 0.00 1.09 684.53
368-021-55 T 0.00 1.69 1,150.83
368-021-58 T 0.00 0.92 640.49
368-021-59 T 0.00 0.78 466.50
368-021-64 T 0.00 0.90 620.36
370-040-49 u 1.00 2,589.93
370-343-07 w 1.00 319.86
370-343-08 w 1.00 319.86
370-343-09 w 1.00 319.86
370-343-10 w 1.00 319.86
370-343-11 w 1.00 319.86
370-343-12 w 1.00 319.86
370-343-13 w 1.00 319.86
370-343-14 w 1.00 319.86
370-343-15 w 1.00 319.86
370-343-16 w 1.00 319.86
370-343-17 w 1.00 319.86
370-343-18 w 1.00 319.86
370-343-19 w 1.00 319.86
370-343-20 w 1.00 319.86
370-343-21 w 1.00 319.86
370-343-22 w 1.00 319.86
370-343-23 w 1.00 319.86
368-350-34 X 1.61 1.61 3,533.08
368-350-35 X 0.37 0.37 811 .94
365-132-02 y 0.16 0.16 63.92
365-132-03 y 0.14 0.14 53.72
365-132-04 y 0.14 0.14 53.72
365-132-05 y 0.14 0.14 53.72
365-132-06 y 0.14 0.14 53.72
365-132-07 y 0.14 0.14 53.72
365-132-08 y 0.14 0.14 53.72
365-132-09 y 0.14 0.14 53.72
365-132-10 y 0.17 0.17 65.88
365-132-11 y 0.14 0.14 52.94
365-132-12 y 0.14 0.14 53.72
365-132-13 y 0.14 0.14 53.72
365-132-14 y 0.14 0.14 53.72
365-132-15 y 0.14 0.14 53.72
365-132-16 y 0.14 0.14 53.72
Willdan Financial Services Page 22 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
365-132-17 y 0.14 0.14 53.72
365-132-18 y 0.14 0.14 53.72
365-132-19 y 0.16 0.16 63.92
365-133-01 y 0.16 0.16 64.32
365-133-02 y 0.14 0.14 52.94
365-133-03 y 0.14 0.14 52.94
365-133-04 y 0.14 0.14 52.94
365-133-05 y 0.14 0.14 52.94
365-133-06 y 0.14 0.14 52.94
365-133-07 y 0.14 0.14 52.94
365-133-08 y 0.14 0.14 52.94
365-133-09 y 0.14 0.14 52.94
365-133-10 y 0.17 0.17 65.88
365-133-11 y 0.14 0.14 52.94
365-133-12 y 0.14 0.14 52.94
365-133-13 y 0.14 0.14 52.94
365-133-14 y 0.14 0.14 52.94
365-133-15 y 0.14 0.14 54.12
365-133-16 y 0.14 0.14 52.94
365-133-17 y 0.14 0.14 52.94
365-133-18 y 0.16 0.16 64.32
365-134-01 y 0.15 0.15 60.00
365-134-02 y 0.14 0.14 54.12
365-134-03 y 0.14 0.14 54.12
365-134-04 y 0.14 0.14 54.12
365-134-05 y 0.14 0.14 54.12
365-134-06 y 0.14 0.14 54.12
365-134-07 y 0.14 0.14 54.12
365-134-08 y 0.14 0.14 54.12
365-134-09 y 0.17 0.17 67.06
363-080-37-M z 3.38 3.38 342.96
363-560-01-S z 0.16 0.16 16.42
363-560-02-S z 0.14 0.14 14.40
363-560-03-S z 0.14 0.14 14.40
363-560-04-S z 0.14 0.14 14.30
363-560-05-S z 0.14 0.14 14.30
363-560-06-S z 0.14 0.14 13.78
363-560-07-S z 0.14 0.14 13.78
363-560-08-S z 0.14 0.14 13.78
363-560-09-S z 0.12 0.12 12.36
363-560-1 0-S z 0.15 0.15 14.70
363-560-11-S z 0.15 0.15 15.32
363-560-12-S z 0.15 0.15 15.22
363-560-13-S z 0.15 0.15 15.22
363-560-14-S z 0.15 0.15 15.22
363-560-15-S z 0.15 0.15 15.22
363-560-16-S z 0.14 0.14 14.60
363-560-17-S z 0.16 0.16 16.42
363-560-18-S z 0.16 0.16 16.42
363-560-19-S z 0.16 0.16 16.42
363-560-20-S z 0.16 0.16 16.42
363-560-21-S z 0.16 0.16 16.42
363-560-22-S z 0.16 0.16 16.42
363-560-23-S z 0.16 0.16 16.42
363-560-24-S z 0.16 0.16 16.42
363-560-25-S z 0.17 0.17 16.74
363-560-26-S z 0.17 0.17 17.44
Willdan Financial Services Page 23 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-560-27-S z 0.18 0.18 18.16
363-560-28-S z 0.18 0.18 17.96
363-560-29-S z 0.14 0.14 13.90
363-560-30-S z 0.14 0.14 13.90
363-560-31-S z 0.14 0.14 13.90
363-560-32-S z 0.14 0.14 13.90
363-560-33-S z 0.14 0.14 13.90
363-560-34-S z 0.14 0.14 14.50
363-560-35-S z 0.14 0.14 14.50
363-560-36-S z 0.14 0.14 13.90
363-560-37-S z 0.14 0.14 13.90
363-560-38-S z 0.14 0.14 13.90
363-560-39-S z 0.14 0.14 13.90
363-560-40-S z 0.12 0.12 11 .86
363-560-41-S z 0.19 0.19 18.96
363-560-42-S z 0.22 0.22 22.52
363-560-43-S z 0.16 0.16 16.52
363-560-44-S z 0.16 0.16 16.22
363-560-45-S z 0.15 0.15 14.90
363-560-46-S z 0.15 0.15 14.90
363-560-4 7 -S z 0.15 0.15 14.90
363-560-48-S z 0.15 0.15 14.90
363-560-49-S z 0.16 0.16 15.72
363-560-50-S z 0.16 0.1 6 15.72
363-560-51-S z 0.15 0.15 14.90
363-560-52-S z 0.15 0.15 14.90
363-560-53-S z 0.15 0.15 14.90
363-560-54-S z 0.15 0.15 14.90
363-560-55-S z 0.16 0.16 15.92
363-560-56-S z 0.15 0.15 15.52
363-560-57 -S z 0.21 0.21 21.50
363-220-40 AA 52.00 6178 $6,612.78
363-220-41 AA 20.95 6178 2,664.18
363-580-01 AA 1.00 127.16
363-580-02 AA 1.00 127.16
363-580-03 AA 1.00 127.16
363-580-04 AA 1.00 127.16
363-580-05 AA 1.00 127.16
363-580-06 AA 1.00 127.16
363-580-07 AA 1.00 127.16
363-580-08 AA 1.00 127.16
363-580-09 AA 1.00 127.16
363-580-10 AA 1.00 127.1 6
363-580-11 AA 1.00 127.16
363-580-12 AA 1.00 127.16
363-580-13 AA 1.00 127.16
363-580-14 AA 1.00 127.16
363-580-15 AA 1.00 127.16
363-580-16 AA 1.00 127.16
363-580-17 AA 1.00 127.16
363-580-18 AA 1.00 127.16
363-580-19 AA 1.00 127.16
363-580-20 AA 1.00 127.16
363-580-21 AA 1.00 127.16
363-580-22 AA 1.00 127 .16
363-580-23 AA 1.00 127.16
363-580-24 AA 1.00 127.16
Willdan Financial Services Page 24 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-580-25 AA 1.00 127.16
363-580-26 AA 1.00 127.16
363-580-27 AA 1.00 127.16
363-580-28 AA 1.00 127.16
363-580-29 AA 1.00 127.16
363-580-30 AA 1.00 127.16
363-580-31 AA 1.00 127.16
363-580-32 AA 1.00 127.16
363-580-33 AA 1.00 127.16
363-580-34 AA 1.00 127.16
363-580-35 AA 1.00 127.16
363-580-36 AA 1.00 127.16
363-580-37 AA 1.00 127.16
363-580-38 AA 1.00 127.16
363-580-39 AA 1.00 127.16
363-580-40 AA 1.00 127.16
363-580-41 AA 1.00 127.16
363-580-42 AA 1.00 127.16
363-580-43 AA 1.00 127.16
363-580-44 AA 1.00 127.16
363-580-45 AA 1.00 127.16
363-580-46 AA 1.00 127.16
363-580-47 AA 1.00 127.16
363-580-48 AA 1.00 127.16
363-580-49 AA 1.00 127.16
363-580-50 AA 1.00 127.16
363-580-51 AA 1.00 127.16
363-580-52 AA 1.00 127.16
363-580-53 AA 1.00 127. 16
363-580-54 AA 1.00 127.16
363-580-55 AA 1.00 127.16
363-580-56 AA 1.00 127.16
363-590-01 AA 1.00 127.16
363-590-02 AA 1.00 127.16
363-590-03 AA 1.00 127.16
363-590-04 AA 1.00 127.16
363-590-05 AA 1.00 127.16
363-590-06 AA 1.00 127.16
363-590-07 AA 1.00 127.16
363-590-08 AA 1.00 127.16
363-590-09 AA 1.00 127.16
363-590-10 AA 1.00 127.16
363-590-11 AA 1.00 127.16
363-590-12 AA 1.00 127.16
363-590-13 AA 1.00 127.16
363-590-14 AA 1.00 127.16
363-590-15 AA 1.00 127.16
363-590-1 6 AA 1.00 127.16
363-590-17 AA 1.00 127. 16
363-590-1 8 AA 1.00 127.16
363-590-19 AA 1.00 127.16
363-590-20 AA 1.00 127.16
363-590-21 AA 1.00 127.16
363-590-22 AA 1.00 127.16
363-590-23 AA 1.00 127.16
363-590-24 AA 1.00 127.16
363-590-25 AA 1.00 127.16
Willdan Financial Services Page 25 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
363-590-26 AA 1.00 127.16
363-590-27 AA 1.00 127.16
363-590-28 AA 1.00 127.16
363-590-29 AA 1.00 127.16
363-590-30 AA 1.00 127.16
363-590-31 AA 1.00 127.16
363-590-32 AA 1.00 127.16
363-590-33 AA 1.00 127.16
363-590-34 AA 1.00 127.16
363-590-35 AA 1.00 127.16
363-590-36 AA 1.00 127.16
363-590-37 AA 1.00 127.16
363-590-38 AA 1.00 127.16
363-590-39 AA 1.00 127.16
363-590-40 AA 1.00 127.16
363-590-41 AA 1.00 127.16
363-590-42 AA 1.00 127.16
363-570-01-S BB 1.00 114.46
363-570-02-S BB 1.00 114.46
363-570-03-S BB 1.00 114.46
363-570-04-S BB 1.00 114.46
363-570-05-S BB 1.00 114.46
363-570-06-S BB 1.00 114.46
363-570-07-S BB 1.00 114.46
363-570-08-S BB 1.00 114.46
363-570-09-S BB 1.00 114.46
363-570-10-S BB 1.00 114.46
363-570-11-S BB 1.00 114.46
363-570-12-S BB 1.00 114.46
363-570-13-S BB 1.00 114.46
363-570-19-S BB 1.00 114.46
363-570-20-S BB 1.00 114.46
363-570-21-S BB 1.00 114.46
363-570-22-S BB 1.00 114.46
363-570-23-S BB 1.00 114.46
363-570-24-S BB 1.00 114.46
363-570-25-S BB 1.00 114.46
363-570-31-S BB 1.00 114.46
363-570-32-S BB 1.00 114.46
363-570-33-S BB 1.00 114.46
363-570-34-S BB 1.00 114.46
363-570-35-S BB 1.00 114.46
363-570-36-S BB 1.00 114.46
363-570-37-S BB 1.00 114.46
363-570-38-S BB 1.00 114.46
363-570-39-S BB 1.00 114.46
363-570-40-S BB 1.00 114.46
363-570-41-S BB 1.00 114.46
363-570-42-S BB 1.00 114.46
363-570-43-S BB 1.00 114.46
363-570-44-S BB 1.00 114.46
363-570-45-S BB 1.00 114.46
363-570-46-S BB 1.00 114.46
363-570-47-S BB 1.00 114.46
363-570-48-S BB 1.00 114.46
363-570-49-S BB 1.00 114.46
363-570-50-S BB 1.00 114.46
Willdan Financial Services Page 26 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
363-570-51-S BB 1.00 114.46
363-570-52-S BB 1.00 114.46
363-570-53-S BB 1.00 114.46
363-570-54-S BB 1.00 114.46
363-570-55-S BB 1.00 114.46
363-570-56-S BB 1.00 114.46
363-570-59-S BB 1.00 114.46
363-570-60-S BB 1.00 114.46
363-570-61-S BB 1.00 114.46
363-570-62-S BB 1.00 114.46
363-570-63-S BB 1.00 114.46
363-570-64-S BB 1.00 114.46
363-570-65-S BB 1.00 114.46
363-570-66-S BB 1.00 114.46
363-570-67-S BB 1.00 114.46
363-570-68-S BB 1.00 114.46
363-570-69-S BB 1.00 114.46
363-570-70-S BB 1.00 114.46
363-570-71 -S BB 1.00 114.46
363-570-72-S BB 1.00 114.46
363-570-73-S BB 1.00 114.46
363-570-7 4-S BB 1.00 114.46
363-570-75-S BB 1.00 114.46
363-570-76-S BB 1.00 114.46
363-570-77-S BB 1.00 114.46
363-570-78-S BB 1.00 114.46
363-570-79-S BB 1.00 114.46
363-570-80-S BB 1.00 114.46
363-570-81-S BB 1.00 114.46
363-570-82-S BB 1.00 114.46
363-570-83-S BB 1.00 114.46
363-570-84-S BB 1.00 114.46
363-570-85-S BB 1.00 114.46
363-570-86-S BB 1.00 114.46
363-570-87-S BB 1.00 114.46
363-570-88-S BB 1.00 114.46
363-570-89-S BB 1.00 114.46
363-570-90-S BB 1.00 114.46
363-570-91-S BB 1.00 114.46
363-570-92-S BB 1.00 114.46
363-570-93-S BB 1.00 114.46
363-570-94-S BB 1.00 114.46
363-570-95-S BB 1.00 114.46
363-570-96-S BB 1.00 114.46
370-451-01 cc 1.00 96.12
370-451-02 cc 1.00 96.12
370-451 -03 cc 1.00 96.12
370-451-04 cc 1.00 96.12
370-451 -05 cc 1.00 96.12
370-451-06 cc 1.00 96. 12
370-451 -07 cc 1.00 96.12
370-451-08 cc 1.00 96.12
370-451 -09 cc 1.00 96.12
370-451-10 cc 1.00 96.12
370-451 -11 cc 1.00 96.12
370-451 -12 cc 1.00 96.12
370-451-13 cc 1.00 96.12
Willdan Financial Services Page 27 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
370-451-14 cc 1.00
370-451-15 cc 1.00
370-451-16 cc 1.00
370-451-17 cc 1.00
370-451-18 cc 1.00
370-451-19 cc 1.00
370-451-20 cc 1.00
370-451-21 cc 1.00
370-451-22 cc 1.00
370-451-23 cc 1.00
370-452-01 cc 1.00
370-452-02 cc 1.00
370-452-03 cc 1.00
370-452-04 cc 1.00
370-452-05 cc 1.00
370-452-06 cc 1.00
370-452-07 cc 1.00
370-452-08 cc 1.00
370-452-09 cc 1.00
370-452-10 cc 1.00
370-452-11 cc 1.00
370-453-01 cc 1.00
370-453-02 cc 1.00
370-453-03 cc 1.00
370-453-04 cc 1.00
370-453-05 cc 1.00
370-453-06 cc 1.00
370-453-07 cc 1.00
370-453-08 cc 1.00
370-453-09 cc 1.00
370-453-10 cc 1.00
370-453-11 cc 1.00
370-453-12 cc 1.00
370-453-13 cc 1.00
370-453-14 cc 1.00
370-453-15 cc 1.00
370-453-16 cc 1.00
370-453-17 cc 1.00
370-453-18 cc 1.00
370-453-19 cc 1.00
370-453-20 cc 1.00
370-453-21 cc 1.00
370-453-22 cc 1.00
370-453-23 cc 1.00
370-453-24 cc 1.00
370-453-25 cc 1.00
370-453-26 cc 1.00
370-453-27 cc 1.00
370-453-28 cc 1.00
370-453-29 cc 1.00
370-453-30 cc 1.00
370-454-01 cc 1.00
370-454-02 cc 1.00
370-454-03 cc 1.00
370-454-04 cc 1.00
370-454-05 cc 1.00
370-454-06 cc 1.00

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96.12 Willdan Financial Services Page 28 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
370-454-07 cc 1.00
370-454-08 cc 1.00
370-454-09 cc 1.00
370-454-10 cc 1.00
370-454-11 cc 1.00
370-454-12 cc 1.00
370-454-13 cc 1.00
370-454-14 cc 1.00
370-454-15 cc 1.00
370-454-16 cc 1.00
370-454-17 cc 1.00
370-454-18 cc 1.00
370-454-19 cc 1.00
370-454-20 cc 1.00
370-454-21 cc 1.00
370-454-22 cc 1.00
370-454-23 cc 1.00
370-454-24 cc 1.00
370-454-25 cc 1.00
370-454-26 cc 1.00
370-454-27 cc 1.00
370-454-28 cc 1.00
370-454-29 cc 1.00
370-454-30 cc 1.00
370-455-01 cc 1.00
368-341-01 DD 1.00
368-341-02 DD 1.00
368-341-03 DD 1.00
368-341-04 DD 1.00
368-341-05 DD 1.00
368-341-07 DD 1.00
368-341-08 DD 1.00
368-341-09 DD 1.00
368-341-10 DD 1.00
368-341-11 DD 1.00
368-341-12 DD 1.00
368-341-13 DD 1.00
368-341-14 DD 1.00
368-341-15 DD 1.00
368-341-16 DD 1.00
368-341-17 DD 1.00
368-341-18 DD 1.00
368-341-19 DD 1.00
368-341-20 DD 1.00
368-341-21 DD 1.00
368-341-22 DD 1.00
368-341-23 DD 1.00
368-341-24 DD 1.00
368-341-25 DD 1.00
368-341-26 DD 1.00
368-341-29 DD 1.00
368-341-30 DD 1.00
368-341-31 DD 1.00
368-341-32 DD 1.00
368-341-33 DD 1.00
368-341-34 DD 1.00
368-341-35 DD 1.00

96.12 96.12

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51.10 Willdan Financial Services Page 29 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
368-341-36 DD 1.00
368-341-37 DD 1.00
368-341-38 DD 1.00
368-341-39 DD 1.00
368-343-01 DD 1.00
368-343-02 DD 1.00
368-343-03 DD 1.00
368-343-04 DD 1.00
368-343-05 DD 1.00
368-343-06 DD 1.00
368-343-07 DD 1.00
368-343-08 DD 1.00
368-343-09 DD 1.00
368-343-10 DD 1.00
368-390-01 DD 1.00
368-390-02 DD 1.00
368-390-03 DD 1.00
368-390-05 DD 1.00
368-390-06 DD 1.00
368-390-07 DD 1.00
368-390-08 DD 1.00
368-390-09 DD 1.00
368-390-10 DD 1.00
368-390-11 DD 1.00
368-390-12 DD 1.00
368-390-13 DD 1.00
368-390-14 DD 1.00
368-390-15 DD 1.00
368-390-16 DD 1.00
368-390-17 DD 1.00
368-390-18 DD 1.00
368-390-19 DD 1.00
368-390-20 DD 1.00
368-390-21 DD 1.00
368-390-23 DD 1.00
368-390-25 DD 1.00
368-390-26 DD 1.00
368-390-27 DD 1.00
368-390-28 DD 1.00
368-390-29 DD 1.00
368-390-31 DD 1.00
368-390-32 DD 1.00
368-390-33 DD 1.00
368-390-34 DD 1.00
368-390-35 DD 1.00
368-390-36 DD 1.00
368-390-37 DD 1.00
368-390-38 DD 1.00
368-390-39 DD 1.00
368-390-40 DD 1.00
368-390-41 DD 1.00
368-390-42 DD 1.00
368-390-43 DD 1.00
368-390-44 DD 1.00
368-390-45 DD 1.00
368-390-46 DD 1.00
368-390-47 DD 1.00

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51.10 Willdan Financial Services Page 30 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1. d A t
one pp 1e ssessmen Number Acreage Number
368-390-48 DD 1.00
368-390-49 DD 1.00
368-390-50 DD 1.00
368-390-52 DD 1.00
368-390-53 DD 1.00
368-390-54 DD 1.00
368-390-56 DD 1.00
368-390-57 DD 1.00
368-390-58 DD 1.00
368-390-59 DD 1.00
368-390-60 DD 1.00
368-390-61 DD 1.00
368-390-62 DD 1.00
368-400-01 DD 1.00
368-400-02 DD 1.00
368-400-03 DD 1.00
368-400-04 DD 1.00
368-400-05 DD 1.00
368-400-06 DD 1.00
368-400-07 DD 1.00
368-400-08 DD 1.00
368-400-09 DD 1.00
368-400-10 DD 1.00
368-400-11 DD 1.00
368-400-12 DD 1.00
368-400-13 DD 1.00
368-400-14 DD 1.00
368-400-15 DD 1.00
368-400-16 DD 1.00
368-400-17 DD 1.00
368-400-18 DD 1.00
368-400-19 DD 1.00
368-400-20 DD 1.00
368-400-21 DD 1.00
368-400-22 DD 1.00
368-400-23 DD 1.00
368-400-24 DD 1.00
368-400-25 DD 1.00
368-400-26 DD 1.00
368-400-27 DD 1.00
368-400-28 DD 1.00
368-400-29 DD 1.00
368-400-30 DD 1.00
368-400-31 DD 1.00
368-400-32 DD 1.00
368-400-33 DD 1.00
368-400-34 DD 1.00
368-400-35 DD 1.00
368-400-36 DD 1.00
368-400-37 DD 1.00
368-400-38 DD 1.00
368-400-43 DD 1.00
368-400-44 DD 1.00
368-400-45 DD 1.00
368-400-46 DD 1.00
368-410-01 DD 1.00
368-410-02 DD 1.00

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Willdan Financial Services Page 31 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
368-410-03 DD 1.00
368-410-04 DD 1.00
368-410-05 DD 1.00
368-410-06 DD 1.00
368-410-07 DD 1.00
368-410-08 DD 1.00
368-410-09 DD 1.00
368-410-10 DD 1.00
368-410-11 DD 1.00
368-410-12 DD 1.00
368-410-13 DD 1.00
368-410-14 DD 1.00
368-410-15 DD 1.00
368-410-16 DD 1.00
368-410-17 DD 1.00
368-410-18 DD 1.00
368-410-19 DD 1.00
368-410-20 DD 1.00
368-410-21 DD 1.00
368-410-22 DD 1.00
368-410-23 DD 1.00
368-410-24 DD 1.00
368-410-25 DD 1.00
368-410-26 DD 1.00
368-410-27 DD 1.00
368-410-28 DD 1.00
368-410-29 DD 1.00
368-410-30 DD 1.00
368-410-31 DD 1.00
368-410-32 DD 1.00
368-410-34 DD 1.00
368-410-35 DD 1.00
368-410-36 DD 1.00
368-410-37 DD 1.00
368-410-38 DD 1.00
368-410-39 DD 1.00
368-410-40 DD 1.00
368-410-42 DD 1.00
368-410-43 DD 1.00
368-410-44 DD 1.00
368-410-45 DD 1.00
368-410-46 DD 1.00
368-421-01 DD 1.00
368-421 -02 DD 1.00
368-421-06 DD 1.00
368-421 -07 DD 1.00
368-421-08 DD 1.00
368-421-09 DD 1.00
368-421 -10 DD 1.00
368-421 -11 DD 1.00
368-421 -12 DD 1.00
368-421 -13 DD 1.00
368-421 -14 DD 1.00
368-421-15 DD 1.00
368-421 -16 DD 1.00
368-421-19 DD 1.00
368-421-20 DD 1.00

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51.1 0
Willdan Financial Services Page 32 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t
one pp 1e ssessmen Number Acreage Number
368-422-01 DD 1.00
368-422-02 DD 1.00
368-422-03 DD 1.00
368-422-04 DD 1.00
368-422-05 DD 1.00
368-422-06 DD 1.00
368-422-07 DD 1.00
368-422-08 DD 1.00
368-422-09 DD 1.00
368-422-10 DD 1.00
368-422-11 DD 1.00
368-422-12 DD 1.00
368-422-13 DD 1.00
368-422-14 DD 1.00
368-422-15 DD 1.00
368-422-16 DD 1.00
368-422-17 DD 1.00
368-422-18 DD 1.00
368-422-19 DD 1.00
368-422-20 DD 1.00
368-422-21 DD 1.00
368-422-22 DD 1.00
368-431-01 DD 1.00
368-431-02 DD 1.00
368-431-03 DD 1.00
368-431-04 DD 1.00
368-431-05 DD 1.00
368-431-06 DD 1.00
368-431-07 DD 1.00
368-431-08 DD 1.00
368-431-09 DD 1.00
368-432-01 DD 1.00
368-432-02 DD 1.00
368-432-03 DD 1.00
368-432-04 DD 1.00
368-432-05 DD 1.00
368-432-06 DD 1.00
368-432-07 DD 1.00
368-432-08 DD 1.00
368-432-09 DD 1.00
368-432-10 DD 1.00
368-432-11 DD 1.00
368-432-12 DD 1.00
368-432-13 DD 1.00
368-432-14 DD 1.00
368-432-15 DD 1.00
368-432-16 DD 1.00
368-432-17 DD 1.00
368-432-1 8 DD 1.00
368-433-01 DD 1.00
368-433-02 DD 1.00
368-433-03 DD 1.00
368-433-04 DD 1.00
368-433-05 DD 1.00
368-433-06 DD 1.00
368-433-07 DD 1.00
368-433-08 DD 1.00

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City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t one pp 1e ssessmen Number Acreage Number 368-433-09 DD 1.00
368-433-10 DD 1.00
368-433-11 DD 1.00
368-433-12 DD 1.00
368-433-13 DD 1.00
368-433-14 DD 1.00
368-433-15 DD 1.00
368-433-16 DD 1.00
368-433-17 DD 1.00
368-440-01 DD 1.00
368-440-02 DD 1.00
368-440-03 DD 1.00
368-440-04 DD 1.00
368-440-05 DD 1.00
368-440-06 DD 1.00
368-440-07 DD 1.00
368-440-08 DD 1.00
368-440-09 DD 1.00
368-440-10 DD 1.00
368-440-11 DD 1.00
368-440-12 DD 1.00
368-440-13 DD 1.00
368-440-14 DD 1.00
368-440-15 DD 1.00
368-440-16 DD 1.00
368-440-17 DD 1.00
368-440-1 8 DD 1.00
368-440-19 DD 1.00
368-440-20 DD 1.00
368-440-21 DD 1.00
368-440-22 DD 1.00
368-440-23 DD 1.00
368-440-24 DD 1.00
368-440-25 DD 1.00
368-440-26 DD 1.00
368-440-27 DD 1.00
368-440-28 DD 1.00
368-440-29 DD 1.00
368-440-30 DD 1.00
Zone Parcel Count EBU Assessment
A 98 98.00 1,009.40
E 68 68.00 6,324.00
G 63 64.52 6,324.30
H 60 60.00 6, 120.00
35 35.00 6,500.90
J 224 224.00 38,169.60
K 88 88.00 13,045.12
L - Tract 5080 33 33.00 3,086.82
L - Tract 5299 22 22.00 2,130.04
L - Tract 5373 16 16.00 1,648.96
L - Tract 5475 12 12.00 2,529.60

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Willdan Financial Services Page 34 of 35
City of Reedley
Landscaping and Lighting Maintenance District No. 1
Fiscal Year 2023/24 Preliminary Assessment Roll
Assessor's Parcel 2 EBU Taxable Tract A 1• d A t one pp 1e ssessmen Number Acreage Number M 3 4.66 847.74
N 6 7.73 1,870.52
0 33 9.72 6,302.73
P - Tract 5311 132 23.69 16,830.78
P - Tract 5353 149 28.69 39,117.10
Q 30 30.00 2,915.40
R 134 28.87 30,862.62
s 4.72 12,724.90
T 5 0.00 3,562.71
u 1.00 2,589.93
w 17 17.00 5,437.62
X 2 1.98 4,345.02
y 45 6.36 2,494.44
z 58 12.04 1,221.40
AA 100 170.95 21 ,738.64
BB 84 84.00 9,614.64
cc 95 95.00 9,131.40
DD 299 299.00 $15,278.90
Totals 1,913 1,545.93 $273,775.23
Willdan Financial Services Page 35 of 35
-:"::-_ .- _ U.S. BUREAU OF LABOR STATISTICS
Databases, Tables & Calculators by Subject
Change Output Options: From: 2021 v To: 2022 v
C:) include graphs CJ include annual averages More Formatting Options ....

Data extracted on: February 15, 2023 (5:56:42 PM)
CPI for All Urban Consumers (CPI-U)
Series Id: CUURS49BSA0,CUUSS49BSA0
Not Seasonally Adjusted
Series Title: All items in San Francisco-Oakland-Hayward , CA, all urban consumers, not seasonally adjusted Area: San Francisco-Oakland-Hayward, CA
Item: All items
Base Period: 1982-84=100
Download: t!Jxlsx
Vear Jan Feb Mar ! Apr May ! Jun Jul I Aug i Sep Oct Nov Dec i Annual HALFl HALF2 2021 , I 304.387 ! 309.419 ! 309.497 i 311.167 j ! 313.265 315.805 1309.721 ! 306.724 312.718 t 2022 ! ! 320.195 ! 324.878 ! 330.539 ! 328.871 [ ! 332.062 ! 331.222 ! 327.060 j 323.408 ! 330.711 !

5.59% Increase
U.S. BUREAU OF LABOR STATISTICS Postal Square Building 2 Massachusetts Avenue NE Washington, DC 20212-0001 Telephone: 1-202-691-5200_ Telecommunications Relay Service:7-1-1_ www.bls.gQY ~ DATE:

TITLE:

REEDLEY CITY COUNCIL
~ Consent
D Regular Item
D Workshop
D Closed Session
D Public Hearing
ITEMNO: 13
April 25, 2023
CONSIDER THE FOLLOWING ITEMS (A) AND (8) FOR PHASE ONE OF VESTING TENTATIVE SUBDIVISION MAP 6229
(A) APPROVE AND AUTHORIZE THE CITY MANAGER TO SIGN
ADDENDUM NO. 1 TO SUBDIVISION IMPROVEMENT AGREEMENT
FOR PHASE ONE OF VESTING TENTATIVE SUBDIVISION MAP 6229 (B)ADOPT RESOLUTION NO. 2023-032 AMENDING THE FISCAL YEAR 2022-2023 BUDGET TO APPROPORATE AVAILABLE FUNDS IN THE
AMOUNT OF $391,864 FOR IMPROVEMENTS WITHIN THE PUBLIC

RIGHT OF WAY ADJACENT TO VESTING TENTATIVE SUBDIVISION
MAP 6229
SUBMITTED: Rodney L. Horton J~
Community Development Director
Marilu Morales \ \ , \
City Engineer ~,
APPROVED:

City
Nicole
Manager
R. Zieba ~
~

RECOMMENDATION
Staff recommends that the City Council take the following actions:
(A) Approve and authorize the City Manager to make non-substantive changes to the attached draft addendum and sign final addendum with Century Communities of California, LLC, a Delaware limited liability company for Phase One of Vesting Tentative Subdivision Map 6229
(B) Adopt Resolution No. 2023-032 amending the fiscal year 2022-2023 budget to appropriate available funds in the amount of $391,864 from Transportation Facilities Development Impact Fees for improvements within the public right of way adjacent to Vesting Tentative Subdivision Map 6229

BACKGROUND
Vesting Tentative Subdivision Map 6229 (VSTM 6229) was recommended for approval by the Reedley Planning Commission on February 21, 2019, via Resolution 2019-4; consisting of the development of 186 single-family residential units on 40.28 gross acres of land. On March 12, 2019, via Resolution 2019-21, the Reedley City Council approved VSTM 6229. In early 2020, the then applicant/developer (West Star Construction) submitted a final map for Phase One of the project site for the City's approval in accordance with Reedley Municipal Code section 11- 2-13. On April 14, 2020, via Resolution 2020-027, the City Council approved the Final Map and associated Subdivision Improvement Agreement for Phase One of VTSM 6229.

Prior to this action, and before the signing of the approved Subdivision Improvement Agreement and filing of the Phase One Final Map with Fresno County, West Star Construction sold the land and map to a new developer - Century Communities. Since that time, Council, at the request of the developer, approved an amended map for Phase One of VTSM 6229, and its associated Subdivision Improvement Agreement. Approval of the amended map and subdivision improvement agreement via Resolution 2021-033 superseded the approval given via Resolution 2020-027 in all manners. The developer has exercised their rights under the approval of the map by building out the site in accordance to all of the conditions as required by the City.

In accordance with Reedley Municipal Code 11-5-19, developers are eligible for reimbursement of costs associated with activities that go beyond the scope required to serve their approved development. The developer has been requested to perform additional work to the pavement along Buttonwillow Avenue adjacent to their property site due to the impact the development will have on the existing roadway. In addition, the developer was requested to install a decomposed granite trail along Duff Avenue. This request was not included in the original conditions of approval and the developer requested that the cost be split between the City and the developer.

The work being requested of the developer will be performed concurrently with their construction improvement activities. The requested additional work ensures timely improvements to existing aging public infrastructure that is affected by the additional development while mitigating the need for additional construction activities at the existing site.

The estimated cost for the improvements is $356,240. Staff is requesting an additional 10% contingency of $35,624 for any unforeseen items during construction, to bring the total request to $391,864. The improvements will be paid for with Transportation Facilities Development Impact Fees.

FISCAL IMPACT
The developer would be eligible for reimbursement of an amount not to exceed $391,864 from available Transportation Facilities Development Impact Fee funds.

PRIOR COUNCIL ACTIONS
On June 22, 2021, via Resolution No. 2021-033, the Reedley City Council approved the amendment of the Final Map and Subdivision Improvement Agreement for Phase One of Vesting Tentative Subdivision Map 6229.

ATTACHMENTS

1. Draft Addendum No. 1 to Subdivision Improvement Agreement for Phase One of Vesting Tentative Subdivision Map 6229

2. Budget Resolution No. 2023-032

Recorded by and for the
benefit of, and When
Recorded Mail to:

City of Reedley
Community Development Department
1733 9th Street
Reedley, CA 93654
Exempt from recording fees - Gov. Code Section 27383 SP ACE ABOVE THIS LINE FOR RECORDER'S USE ADDENDUM NO. 1

TO SUBDIVISION IMPROVEMENT AGREEMENT FOR PHASE ONE OF VESTING TENTATIVE SUBDIVISION MAP 6229 (RANCHO VISTA)
This Addendum No. 1 to Subdivision Improvement Agreement for Phase One of Vesting Tentative Subdivision Map 6229 ("Agreement") is made and entered into effective on ________ , 2023 ("Effective Date"), by and between the City of Reedley, a municipal corporation, hereinafter referred to as "City" and Century Communities of California, LLC, a Delaware limited liability company, hereinafter referred to as "Subdivider".

RECITALS
WHEREAS, on June 25, 2021, City and Subdivider entered into a Subdivision Improvement Agreement for Phase One of Vesting Tentative Subdivision Map 6229; and WHEREAS, the City has consequently requested Subdivider perform additional work within the right-of-way of Button willow Avenue and Duff Avenue adjacent to their property site, concurrent with their construction improvement activities; and
WHEREAS, the additional right-of-way work to be performed has been requested to ensure timely improvements to aging public infrastructure within the right-of-way to mitigate the need for additional construction activities to address roadway and infrastructure conditions on/in the existing p01iion of Buttonwillow Avenue and Duff Avenue adjacent to the Subdivider's project; and
WHEREAS, allowance for such requests, and consequent agreeance of reimbursement to Subdivider for such activities, is permitted via Reedley Municipal Code 11-5-19.

NOW, THEREFORE, in consideration of the foregoing recitals, Subdivider and the City do hereby mutually agree as follows:

1. Subdivider is eligible for reimbursement for the following costs associated with improvements along Button willow A venue and Duff A venue as follows:

Item Description Qty. Unit Unit Price Amount No.
1 Mobilization & General Items 1 LS $14,025.00 $14,025.00 2 Traffic Control 1 LS $21,650.00 $21,650.00
3 Roadway Excavation 2,955.5 CY $16.00 $47,288.00
4 Subgrade Preparation 12" 24,787 SF $1.00 $24,787.00
5 Aggregate Base Rock 1,626 TON $44.00 $71,544.00
6 Asphalt Paving 1,131 TON $110.00 $124,410.00
7 Type II Slurry Seal 18,448 SF $1.45333 $26,811.00
8 Striping 1 LS $1,700.00 $1,700.00
9 Raise Manhole 2 EA $1,000.00 $2,000.00
10 Raise Water Valves 1 EA $550.00 $550.00
11 Decomposed Granite 115 CY $91.5217 $10,525.00
12 3" River Rock 20 CY $97.50 $1,950.00
13 Project Management Fees 60 HR $150.00 $9,000.00
TOTAL $356,240.00

2. In all other regards, the Agreement shall remain in full force and effect.

IN WITNESS WHEREOF, the parties have signed this agreement to be effective as of the Effective Date in the opening paragraph.

CITY OF REEDLEY, a municipal corporation
BY: --------------
Nicole R. Zieba, City Manager
(Notary Acknowledgement to be Attached)
ATTEST:

BY:

Ruthie Greenwood, City Clerk
APPROVED AS TO FORM:

BY: ___________ _
Laurie Avedisian-Favini, City Attorney
RECOMMEND APPROVAL:

BY: --------------
Rodney L. Horton,
Community Development Director
2 CENTURY COMMUNITIES OF CALIFORNIA,
LLC, a Delaware limited liability company
BY: -------------
W. Allen Bennett, Vice President
(Notary Acknowledgement to be Attached)

BUDGET AMENDMENT
RESOLUTION 2023-032
The City Council of the City of Reedley does hereby amend the 2022-23 Budget as follows:

SECTION I - ADDITIONS
Account Number Account Description Amount
100-4270.5550 DIF Transp • Developer Reimbursements $ 391,864 Total $ 391,864
Purpose: Developer Reimbursement for Phase One of Vesting Tentative Subdivion Map 6229 offsite improvements

SECTION II - SOURCE OF FUNDING
Account Number Account Description Amount
100-2710 DIF Transportation Fund Balance $ 391,864
Total $ 391,864
Impact: Sufficient funds in DIF Transportation fund balance REVIEWED:
/4-I, ~ '1 · I N-3
Assistant City Manager City Manager
The foregoing resolution was approved by the City Council of the City of Reedley on April 25, 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN: APPROVED:

Anita Betancourt, Mayor
ATTEST:

Ruthie Greenwood; City Clerk