cc 2026 AR 04/14 engineer reports and intent to levy fy 26-27 levy of assessments — Vista City Council, April 14, 2026 (part 1 of 10)

ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: C9
Prepared by: Melissa Adams, Accountant Meeting Date: April 14, 2026 Approved by:

Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Consent Calendar SUBJECT: ENGINEER REPORTS AND INTENT TO LEVY FOR FISCAL YEAR 2026/27 LEVY OF

ASSESSMENTS
RECOMMENDATION:

1.Adopt City Council Resolution No. 2026- , ordering the preparation of and approving an Engineer’s Report on the City of Vista Landscape and Lighting District No. 1 assessments for the 2026/27 Fiscal Year, declaring its intent to levy and collect assessments, and settling the date for public hearing.

2.Adopt City Council Resolution No. 2026- , ordering that an Engineer prepare a report of the assessments to be levied, determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Street Maintenance District No. 1 for Fiscal Year 2026/27 pursuant to the Benefit Assessment Act of 1982 and settling the date for public hearing.

3.Adopt City Council Resolution No. 2026- , ordering the preparation of and approving an Engineer’s Report on the City of Vista South Melrose Landscape Maintenance District assessments for the 2026/27 Fiscal Year, declaring its intent to levy and collect assessments and settling the date for public hearing.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On April 22, 2025, adopted City Council Resolutions No. 2025-64 approving the Engineer’s Reports determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Landscape and Lighting District No. 1, No. 2025-65 for the City of Vista Street Maintenance District No. 1 pursuant to the Benefit Assessment act of 1982 and, No. 2025-66, for the South Melrose Landscape Maintenance District for Fiscal Year 2025/26 and declaring its intent to levy and collect assessments (Vote: 5-0).

On March 25, 2025, adopted City Council Resolutions No. 2025-46 (Landscape and Lighting District No. 1), No. 2025-47 (Street Maintenance District No. 1), and No. 2025-48 (South Melrose Landscape District) ordering preparation of Engineer’s Reports for Fiscal Year 2025/26 Levy of Assessments (Vote: 5-0).

STATEMENT ON THE SUBJECT: The City has three assessment districts that require the annual preparation of Engineer’s Reports. The Engineer’s Reports do the following: outline the estimated costs and expenses to the City for operation and maintenance of the district improvements; identify any available fund balances or revenue sources to be credited, including the proposed assessment revenues; and identify the net amount to be assessed upon each assessable parcel within the district. An Engineer’s Report has been prepared that estimates costs and determines the assessment amounts for each parcel within the districts.

Staff recommends the City Council receive and approve the Engineer’s Report for each district, declare the AGENDA
REPORT

CITY COUNCIL

COMMUNITY DEVELOPMENT COMMISSION

SUCCESSOR AGENCY

BUENA SANITATION DISTRICT

JOINT POWERS FINANCING AUTHORITY
Approved above recommendation, adopted the following: 1) City Council Resolution No. 2026-63.

Vote: 5-0; 2) City Council Resolution No. 2026-64. Vote: 5-0; 3) City Council Resolution No. 2026-65.

Vote: 5-0

AGENDA
REPORT
Department: Finance
❑ CITY COUNCIL
❑ COMMUNITY DEVELOPMENT COMMISSION
❑ SUCCESSOR AGENCY
❑ BUENA SANITATION DISTRICT
❑ JOINT POWERS FINANCING AUTHORITY
Prepared by: Melissa Adams, Accountant
Mike Sylvia, Director/Treasurer
Approved by: John Conley, City Manager
Item No: C9
Meeting Date: April 14, 2026
Agenda Location: Consent Calendar
SUBJECT: ENGINEER REPORTS AND INTENT TO LEVY FOR FISCAL YEAR 2026/27 LEVY OF

ASSESSMENTS
RECOMMENDATION:

1. Adopt City Council Resolution No. 2026- , ordering the preparation of and approving an Engineer's Report on the City of Vista Landscape and Lighting District No. 1 assessments for the 2026/27 Fiscal Year, declaring its intent to levy and collect assessments, and settling the date for public hearing.

2. Adopt City Council Resolution No. 2026- , ordering that an Engineer prepare a report of the assessments to be levied, determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Street Maintenance District No. 1 for Fiscal Year 2026/27 pursuant to the Benefit Assessment Act of 1982 and settling the date for public hearing.

3. Adopt City Council Resolution No. 2026- , ordering the preparation of and approving an Engineer's Report on the City of Vista South Melrose Landscape Maintenance District assessments for the 2026/27 Fiscal Year, declaring its intent to levy and collect assessments and settling the date for public hearing.

CORRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.

PRIOR ACTION: On April 22, 2025, adopted City Council Resolutions No. 2025-64 approving the Engineer's Reports determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Landscape and Lighting District No. 1, No. 2025-65 for the City of Vista Street Maintenance District No. 1 pursuant to the Benefit Assessment act of 1982 and, No. 2025-66, for the South Melrose Landscape Maintenance District for Fiscal Year 2025/26 and declaring its intent to levy and collect assessments (Vote: 5-0).

On March 25, 2025, adopted City Council Resolutions No. 2025-46 (Landscape and Lighting District No. 1), No. 2025-47 (Street Maintenance District No. 1), and No. 2025-48 (South Melrose Landscape District) ordering preparation of Engineer's Reports for Fiscal Year 2025/26 Levy of Assessments (Vote: 5-0).

STATEMENT ON THE SUBJECT: The City has three assessment districts that require the annual preparation of Engineer's Reports. The Engineer's Reports do the following: outline the estimated costs and expenses to the City for operation and maintenance of the district improvements; identify any available fund balances or revenue sources to be credited, including the proposed assessment revenues; and identify the net amount to be assessed upon each assessable parcel within the district. An Engineer's Report has been prepared that estimates costs and determines the assessment amounts for each parcel within the districts.

Staff recommends the City Council receive and approve the Engineer's Report for each district, declare the ACTION:

Clerk/Secretary
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MEETING DATE: APRIL 14, 2026 PAGE 2
SUBJECT: ENGINEER REPORTS AND INTENT TO LEVY FOR FISCAL YEAR 2026/27 LEVY OF

ASSESSMENTS
intent to levy and collect assessments, and set a public hearing date of May 26, 2026, to receive public comment. These proceedings relate to the Fiscal Year (FY) beginning July 1, 2026 and ending June 30, 2027.

City of Vista Landscaping and Lighting District No. 1. The City of Vista Landscape and Lighting District No. 1 was formed to provide funds for the operation and maintenance of the streetlights, traffic signals, and public landscaping systems throughout the City. All parcels within the City boundary benefit from these services. The annual assessment rate(s) are based on use and size of the property. For a typical single family dwelling, with a parcel area of less than 0.45 acres, the basic annual assessment rate is $13.51, which consists of $5.62 for street lighting, $3.88 for traffic signals, and $4.01 for landscaping. Properties that receive a greater benefit pay a higher annual assessment. For FY 2026/27, the assessment rates will not increase from the prior year. In order to continue providing the current level of services during FY 2026/27, it is estimated this district will be subsidized by the General Fund in the amount of $589,748.

Historically, the District revenues have been consistently less than the expenses.

The Engineer's Report is attached as Exhibit 4, and a map of the district is attached as Exhibit 5.

City of Vista Street Maintenance District No. 1. The Street Maintenance District No. 1 was formed to assist in providing street maintenance and street sweeping services throughout the City. All parcels within the City boundary benefit from these services and are grouped into zones based on their level of service. The annual assessment rate per zone for FY 2026/27 for a typical single-family residence is as follows:
• Zone 1 (no street sweeping) - $3.72
• Zone 2 (street sweeping 2 days per month) - $11.10
• Zone 3 (street sweeping 4 days per month) - $18.48
• Zone 4 (street sweeping 8 days per month) - $33.24
These rates are the maximum amounts that can be assessed. For FY 2026/27 the assessment rates will not increase from the prior year.

The Engineer's Report is attached as Exhibit 6, and a map of the district is attached as Exhibit 7.

South Melrose Landscape Maintenance District. The South Melrose Drive Landscape Maintenance District was formed in 1989 to finance maintenance for the medians, parkways, and slopes along South Melrose Drive, Sycamore Avenue, and certain areas of connecting streets. The District encompasses only those properties that receive direct benefit from the maintenance. There are five benefit zones within the District, which are determined based on specific maintenance requirements within each zone. For FY 2026/27 the assessment rates will not increase from the prior year. • Zone 1: $105.31 per Equivalent Dwelling Unit (EDU).
• Zone 2: $118.15 per EDU.
• Zone 3: $31.80 per EDU.
• Zone 4: $35.17 per EDU.
• Zone 5: $3.35 per EDU.

The Engineer's Report is attached as Exhibit 8, and a map of the district is attached as Exhibit 9.

La Mirada Landscape Maintenance District. This maintenance district was formed to fulfill development conditions, which require maintenance of the La Mirada Canyon area. This district maintains the existing habitat and conditions, provides for watering of the manufactured slopes, and provides for studies of possible future uses.
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MEETING DATE: APRIL 14, 2026 PAGE 3
SUBJECT: ENGINEER REPORTS AND INTENT TO LEVY FOR FISCAL YEAR 2026/27 LEVY OF

ASSESSMENTS
The assessments for this district do not fall within an exemption under Proposition 218, therefore no Engineer's Report is prepared. For FY 2026/27, staff recommends no levy of assessment for this district; therefore, an Engineer's Report is not required. There are adequate reserves to provide for the maintenance costs of this district in the coming year. A map of the district is attached as Exhibit 10.

Compliance with Proposition 218. Proposition 218 provides that certain assessments existing prior to November 6, 1996, are exempt from the procedures and approval process otherwise required for assessments, if there is no increase in the amount of the assessment (Article XIII D, section 5). The Engineer has reviewed the assessments and has concluded that the assessments contained in the Engineer's Reports meet the requirements for exemption from the procedures and approval process, as provided in Article XIII D, Section 5, and as further defined by State law. Therefore, staff recommends that all assessments be maintained at the prior authorized assessment rate or be suspended for the current year. For all the Districts listed above, once district reserves are exhausted, any expenditure amount above the current assessment levels would need to be funded by a transfer from the General Fund. A Proposition 218 election would need to be held to get approval from the property owners to raise the assessment rate within the District(s) in order to relieve the General Fund of this financial burden.

FISCAL IMPACT: Engineer's Assessment Costs. The City contracts with NBS for annual assessment district administration, which is included in the annual operating budget. As part of that contract, NBS prepares the required annual engineer's report for each individual district. The cost for the initial year of the contract is $13,750, with each district picking up its relative share based upon the terms of the contract.

Amounts to be included on the San Diego County tax assessor's roll will be presented at the May 26, 2026 Public Hearing. Estimates of assessment revenue for FY 2026/27 are as follows:

City of Vista Landscape and Lighting District No. 1
Street Maintenance District No. 1
South Melrose Landscape Maintenance District
Total estimated assessment revenue for FY 2026/27
$ 1,357,805
$ 328,457
$ 122,649
$ 1,808,911
The La Mirada Landscape Maintenance District will have an estimated reserve fund balance on June 30, 2026 of $367,945. For FY 2026/27, expenses for the district are budgeted at $7,505. The estimated reserve fund balance on June 30, 2027, is $375,450.

EXHIBITS:

1. City Council Resolution No. 2026 , ordering the preparation of and approving an Engineer's Report on the City of Vista Landscape and Lighting District No. 1 assessments for the 2026/27 Fiscal Year, declaring its intent to levy and collect assessments, and setting the date for public hearing

2. City Council Resolution No. 2026- , ordering that an Engineer prepare a report of the assessments to be levied, determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Street Maintenance District No. 1 for Fiscal Year 2026/27 pursuant to the Benefit Assessment Act of 1982, and setting the date for public hearing

3. City Council Resolution No. 2026- , ordering the preparation of and approving an Engineer's Report on the City of Vista South Melrose Landscape Maintenance District assessments for the 2026/27 Fiscal Year, declaring its intent to levy and collect assessments, and setting the date for public hearing

4. City of Vista Landscape and Lighting District No. 1 Engineer's Report (Parcel listing on file in City Clerk's office)

5. City of Vista Landscape and Lighting District No. 1 Map

6. City of Vista Street Maintenance District No. 1 Engineer's Report (Parcel listing on file in City Clerk's office) 04/14/2026
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MEETING DATE: APRIL 14, 2026 PAGE 4
SUBJECT: ENGINEER REPORTS AND INTENT TO LEVY FOR FISCAL YEAR 2026/27 LEVY OF

ASSESSMENTS

7. City of Vista Street Maintenance District No. 1 Map

8. City of Vista South Melrose Landscape Maintenance District Engineer's Report (Parcel listing on file in City Clerk's office)

9. City of Vista South Melrose Landscape Maintenance District Map

10. La Mirada Landscape Maintenance District Map
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RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, ORDERING THE PREPARATION OF AND APPROVING

AN ENGINEER'S REPORT ON THE CITY OF VISTA LANDSCAPE AND LIGHTING DISTRICT NO. 1 ASSESSMENTS FOR THE 2026/27 FISCAL

YEAR, DECLARING ITS INTENT TO LEVY AND COLLECT ASSESSMENTS,

AND SETTINGTHE DATE FOR PUBLIC HEARING
The City Council of the City of Vista does resolve as follows:

1. Findings. The City Council hereby finds and declares the following:

A. The City of Vista Landscaping and Lighting District No. 1 ("District") has been formed pursuant to the provisions of the Landscaping and Lighting Act of 1972 ("Act"), commencing with §22500 of the Streets and Highways Code.

B. Pursuant to §22622 of the Act, the City Council must order an engineer to prepare a report of the assessments to be levied for each fiscal year for the maintenance of improvements of the District, and pursuant to §22585 of the Act, the City Council must also order an engineer to prepare a report relating to any territory to be annexed to the District.

C. Pursuant to section 22623 of the Act, the Engineer has filed in the Office of the City Clerk, and submitted for review by the City Council, a report entitled "City of Vista, Landscape and Lighting District No. 1, Engineer's Report, Fiscal Year 2026/27" (the "Report"), dated March 2026, prepared in accordance with Article 4 of the Act, commencing with section 22565, for the assessments to be levied within the District for the 2026/27 Fiscal Year.

2. Action.

A. The assessments proposed to be levied are exempt from the procedural requirements of Article XIII D, Section 4 of the California Constitution pursuant to Section 5 thereof.

B. The Director of Finance is hereby ordered and directed to cause an engineer to prepare and file a report, pursuant to Section 22565 and following of the Act, for the assessments to be levied within the District for the 2026/27 fiscal year, subject to the conditions that there shall not be any increases in the amount of such assessments and that no new assessments shall be imposed on any territory annexed to the District without the written consent of the owner of the property to be assessed.

C. The Report is approved.

D. The City Council declares its intent to levy and collect assessments on the assessable parcels within the District for the Fiscal Year 2026/27 as described in the Report.

E. The improvements to be provided are generally described as street lighting, traffic signals, and landscape improvements for the maintenance and operation of streets, all of which are more particularly described in the Report.

F. A public hearing by the City Council shall be held for the purpose of considering 04/14/2026
EXHIBIT 1
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RESOLUTION NO. 2026 -

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
the proposed assessments, at which any interested person shall have the opportunity to appear, or to submit written comment.

G. The public hearing is fixed for Tuesday, May 26, 2026, at 5:30 p.m., or as soon thereafter as the City Council takes up the matter. The public hearing shall be conducted in the City Council Chambers located at 200 Civic Center Drive, Vista, California, or remotely utilizing teleconferencing and electronic means consistent with State of California Executive Order N-29-

20. H. Pursuant to Section 22626(a) of the Act, the City Clerk shall cause a copy of this Resolution to be published in the manner required by Government Code Section 6061 at least 10 days prior to the date of the hearing.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on April 14, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:

WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK
By: By:

APPROVED
Walter C. Chung
20260406093547
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RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, ORDERING THAT AN ENGINEER PREPARE A

REPORT OF THE ASSESSMENTS TO BE LEVIED, DETERMINING THE

COST OF SERVICES AND THE AMOUNT OF ASSESSMENT TO BE

IMPOSED ON ALL ASSESSABLE PROPERTY WITHIN THE CITY OF VISTA STREET MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2026/27 PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982 AND SETTING

THE DATE FOR PUBLIC HEARING
The City Council of the City of Vista does resolve as follows:

1. Findings. The City Council hereby finds and declares the following:

A. The City of Vista Street Maintenance District No. 1 ("District") has been formed pursuant to the Benefit Assessment Act of 1982 ("Act") commencing with Government Code §54703, and the City Council thereby approved the levy and collection of an assessment on all assessable property within the City for the maintenance of streets, roads and highways, including without limitation street sweeping, street striping, and pavement rehabilitation.

B. The City Council intends to levy an assessment for the fiscal year 2026/27 to provide for the costs and expenses necessary for the continued maintenance of street improvements within the City.

C. On July 9, 1991, by adoption of Resolution No. 91-122, pursuant to the Benefit Assessment Act of 1982 (the "Act") commencing with Government Code 54703, the City Council approved the levy and collection of an assessment on all assessable property within the City for the maintenance and operation of streets including street sweeping, street striping, and pavement rehabilitation and created a street maintenance benefit district known as the City of Vista Street Maintenance District No. 1 (the "District").

D. The District was formed prior to the passage of Article XIIID of the California Constitution and is exempt from the procedures and approval processes required under that article so long as there is no increase in the rate of assessment. The District has not increased its rates since July 1, 1997, and they remain the same at the present time.

E. As no increase in assessment has occurred, the 1997/98 Engineer's Report Method of Assessment and subsequent rates are the currently approved method and rates for the District. The Assessment Engineer has reviewed the 1997/98 method of assessment and application to ensure the annual assessment is calculated in accordance with such method of assessment. The Report and corresponding assessment roll for Fiscal Year 2026/27 reflects any revisions required in accordance with the method of assessment.

F. The Engineer has caused a report to be prepared, entitled "City of Vista, Street Maintenance District No. 1, Engineer's Report, Fiscal Year 2026/27" (the "Report"), dated March 2026, which has been filed in the Office of the City Clerk and submitted to the City Council for review.
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EXHIBIT 2
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RESOLUTION NO. 2026 -

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2

2. Action.

A. The assessments proposed to be levied are exempt from the procedural requirements of Article XIII D, Section 4 of the California Constitution pursuant to Section 5 thereof.

B. The Director of Finance is hereby ordered and directed to cause an engineer to prepare and file a report detailing the assessments to be levied within the District for the 2026/27 fiscal year, subject to the conditions that there shall not be any increases in the amount of such assessments and that no new assessments shall be imposed on any territory annexed to the District without the written consent of the owner of the property to be assessed.

C. Pursuant to Section 54717(c) of the Act, the City Council hereby determines that the amount of assessment hereby imposed upon each assessable property within the City, for Fiscal Year 2026/27, in an amount authorized in accordance with Proposition 218, is as described in the Report.

D. The assessment imposed by this Resolution shall, pursuant to Section 54718, (a) of the Act, be collected along with the general property taxes and in the same manner and subject to the same penalties and priority of lien as other charges and taxes fixed and collected on behalf of the City.

E. A public hearing by the City Council shall be held for the purpose of considering the proposed assessments, at which any interested person shall have the opportunity to appear, or to submit written comment.

F. The public hearing is fixed for Tuesday, May 26, 2026, at 5:30 p.m., or as soon thereafter as the City Council takes up the matter. The public hearing shall be conducted in the City Council Chambers located at 200 Civic Center Drive, Vista, California, or remotely utilizing teleconferencing and electronic means consistent with State of California Executive Order N-29-

20. G. Pursuant to Government Code Section 54716(b), the City Clerk shall cause a copy of this Resolution to be posted in at least three locations and published in the manner required by Government Code Section 6066 at least 14 days prior to the date of the hearing. [Continued on page 3]
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3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on April 14, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:

WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK
By: By:

APPROVED
Walter C. Chung
20260406093846
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RESOLUTION NO. 2026-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF

VISTA, CALIFORNIA, ORDERING THE PREPARATION OF AND APPROVING

AN ENGINEER'S REPORT ON THE CITY OF VISTA SOUTH MELROSE LANDSCAPE MAINTENANCE DISTRICT ASSESSMENTS FOR THE 2026/27

FISCAL YEAR, DECLARING ITS INTENT TO LEVY AND COLLECT

ASSESSMENTS, AND SETTING THE DATE FOR PUBLIC HEARING
The City Council of the City of Vista does resolve as follows:

1. Findings. The City Council hereby finds and declares the following:

A. The South Melrose Landscape Maintenance District ("District") has been formed pursuant to the provisions of the Landscaping and Lighting Act of 1972 ("Act"), commencing with §22500 of the Streets and Highways Code.

C. Pursuant to section 22623 of the Act, the Engineer has filed in the Office of the City Clerk, and submitted for review by the City Council, a report entitled "City of Vista, South Melrose Landscape Maintenance District, Engineer's Report, Fiscal Year 2026/27" (the "Report"), dated March 2026, prepared in accordance with Article 4 of the Act, commencing with section 22565, for the assessments to be levied within the District for the 2026/27 Fiscal Year.

2. Action.

A. The assessments proposed to be levied are exempt from the procedural requirements of Article XIII D, Section 4 of the California Constitution pursuant to Section 5 thereof.

C. The Report is approved.

D. The City Council declares its intent to levy and collect assessments on the assessable parcels within the District for the Fiscal Year 2026/27 as described in the Report.

E. The improvements to be provided are generally described as median maintenance, parkway maintenance, and slope maintenance, all of which are more particularly described in the Report.
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EXHIBIT 3
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RESOLUTION NO. 2026 -

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
F. A public hearing by the City Council shall be held for the purpose of considering the proposed assessments, at which any interested person shall have the opportunity to appear, or to submit written comment.

20. H. Pursuant to Streets & Highways Code Section 22626(a), the City Clerk shall cause a copy of this Resolution to be published in the manner required by Government Code Section 6061 at least 10 days prior to the date of the hearing.

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on April 14, 2026 by the following vote:

AYES:

NOES:

ABSTAIN:

JOHN FRANKLIN, MAYOR
APPROVED AS TO FORM: ATTEST:

WALTER CHUNG, CITY ATTORNEY KATHY VALDEZ, CITY CLERK
By: By:

APPROVED
Walter C. Chung
20260406094009
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CITY OF VISTA
Fiscal Year 2026/27 Engineer's Report for:

Landscape and Lighting District No. 1
March 2026
ThNBS
helping communities
fund tomorrow since 1936
nbsgov.com
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EXHIBIT 4
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CITY OF VISTA
LANDSCAPE AND LIGHTING DISTRICT NO. 1
200 Civic Center Drive
Vista, CA 92084
Phone - (760) 726-1340
www.cityofvista.com

CITY COUNCIL
John B. Franklin, Mayor
Dan O'Donnell, Deputy Mayor
Corinna Contreras, Council Member
Jeff Fox, Council Member
Katie Melendez, Council Member

CITY STAFF
Mike Sylvia, Director of Finance/City Treasurer
Matt McDonald, Finance Manager
Lori Ruiz, Senior Accountant
NBS
John Egan, P.E., M.S., Assessment Engineer
Greg Davidson, Project Manager
Andrew Kraus, Senior Consultant
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TABLE OF CONTENTS

1. ENGINEER'S LETTER 1

2. PLANS AND SPECIFICATIONS 3
Overview 3
Description of the Improvements and Services 3

3. METHOD OF APPORTIONMENT 4
Zone Classification 4
Street Lighting Benefit Determination 5
Traffic Signal Benefit Determination 6
Street Landscaping Benefit Determination 8
Landscaping Zones 9

4. BUDGET 10

5. ASSESSMENT DIAGRAM 11

6. ASSESSMENT ROLL 12
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1. ENGINEER'S LETTER
WHEREAS, the City Council of the City of Vista (the "City"), State of California, directed NBS to prepare and file a report (the "Engineer's Report") presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations, and servicing of the improvements for the City's Landscape and Lighting District No. 1 (the "District") for Fiscal Year 2026/27. This Engineer's Report includes a description of the improvements to be constructed, operated, maintained, and serviced by the District, an estimated budget for the District, and the proposed assessments to be levied upon each assessable lot or parcel within the District; NOW THEREFORE, the following assessments are made to cover the portion of the estimated costs of construction, maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description
Proposed
Budget
Expenditures
$1,947,553
Transfer In from General Fund
(589,748)
Total Assessment
$1,357,805
Description
Amount
Total Street Lighting Equivalent Dwelling Units
86,474.76
Total Traffic Signal Equivalent Dwelling Units
93,248.75
Total Street Landscaping Equivalent Dwelling Units
127,241.07
Street Lighting Assessment per Equivalent Dwelling Unit $5.62
Traffic Signal Assessment per Equivalent Dwelling Unit
$3.88
Street Landscaping Assessment per Equivalent Dwelling Unit $4.01
In making the assessments contained herein pursuant to the Landscape and Lighting Act of 1972 (the "1972 Act"):

1. I identified all parcels (the "Specially Benefited Parcels") which will have a special benefit conferred upon them from the improvements described in Section 2 of the Engineer's Report. For particulars as to the identification of said parcels, reference is made to the Assessment Diagram. A diagram of the District boundaries is included in Section 5 of this Engineer's Report.

2. I have assessed the costs and expenses of the improvements upon the Specially Benefited Parcels.

In making such assessment:
a. The proportionate special benefit derived by each Specially Benefited Parcel was determined in relationship to the entirety of the maintenance costs of the improvements; b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
ThNBS
City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
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c. The general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.

I, the undersigned, respectfully submit the enclosed Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared and computed in accordance with the order of the City Council of the City and the 1972 Act. ``3 NBS
tifit
Egan, P.E., M.S., As ssment Engineer
3119 1c0eu•
City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 2 04/14/2026
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2. PLANS AND SPECIFICATIONS
Overview
On July 14, 1992, the City Council approved the formation of the District by adopting Resolution No. 92- 116. The formation of the District was made pursuant to the 1972 Act. This formation consolidated the previously formed City of Vista Lighting District, the City of Vista Landscaping District and the annexation of new territory into the District. The District was formed and assessments are annually levied and collected to ensure a flow of funds for the construction, operation, maintenance and servicing of specified improvements within the boundaries of the District. The District boundaries are coterminous with the City boundaries and the improvements provided, operated, maintained, and serviced by the District are briefly described as:

Citywide street lighting system consisting of streetlights and related facilities Citywide traffic signals consisting of traffic signals and related facilities Street landscaping that consists of specific street medians and landscaping of public right-of- ways within the City
As required by the 1972 Act, this Engineer's Report describes the improvements to be constructed, operated, maintained, and serviced by the District, an estimated budget for the District and the proposed assessments to be levied upon each assessable lot or parcel within the District for Fiscal Year 2026/27.

Following consideration of public comments and written protests at the Public Hearing and review of the annual Engineer's Report, the City Council may order amendments to the Engineer's Report or confirm the Engineer's Report as submitted. After final approval of the Engineer's Report and confirmation of the assessments for Fiscal Year 2026/27 pursuant to the 1972 Act, the assessment information will be submitted to the San Diego County Auditor/Controller and included on the property tax roll for Fiscal Year 2026/27.

The proposed District assessment rates for Fiscal Year 2026/27 are not being increased over the assessment rates in the prior fiscal year.

Description of the Improvements and Services
The facilities, which have been constructed within the District boundaries and those which may be subsequently constructed, consist of landscaping, street lighting, traffic signals, and appurtenant facilities that are associated with street maintenance throughout the City. The District and associated assessments provide funding for the operation, maintenance, and servicing of the improvements, including but not limited to personnel, electrical energy, utilities such as water, materials, contractual services, and other items necessary for the facilities.

Maintenance means the furnishing of services and materials for the ordinary and usual operation and servicing of the street lighting facilities, street landscaping, and appurtenant facilities, including repair, removal, or replacement of all or part of any of the landscaping or street lighting facilities or appurtenant facilities; providing for the life, growth, health, and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, and treating for disease or injury and removal of trimmings, M N BS
City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
3 17 of 1176

rubbish, debris, and other solid waste. Servicing means the furnishing of water for the irrigation of the landscaping, and the maintenance of any street lighting facilities or appurtenant facilities and the furnishing of electric current or energy, gas, or other illuminating agent for the street lighting facilities, traffic signals, or appurtenant facilities.

Street Lighting
The citywide street lighting system consists of approximately 4,038 street lights owned by the City and 574 streetlights owned by SDG&E totaling 4,612 streetlights. These 4,612 streetlights and appurtenant facilities include, but are not limited to poles, fixtures, bulbs, conduit, equipment including guys, anchors, posts, pedestals, and metering devices required to provide safe street lighting within the boundaries of the District.

The specific location of the various streetlights and facilities are on file in the Office of the City Engineer and by reference are made part of this Engineer's Report.

Traffic Signals
The District also provides for the operation and maintenance of 111 traffic signals and appurtenant facilities throughout the City. The specific location of these traffic signals and facilities are on file in the Office of the City Engineer and by reference are made part of this Engineer's Report.

Street Landscaping
The street landscaping improvements consist of shrubbery, trees, irrigation systems, hardscapes, sidewalks, street medians, fixtures, and appurtenant facilities in public right-of-ways and designated easements within the boundaries of the District. These improvements are generally described in the Landscape Maintenance District Report dated April, 1992, which is on file in the Office of the City Engineer and by reference is made part of this Engineer's Report.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
4 18 of 1176

3. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by cities for the purpose of providing certain public improvements which will include the operation, maintenance, and servicing of public lighting and landscaping.

Section 22573 of the 1972 Act requires that maintenance assessments be levied according to benefit rather than by assessed value. This section states:
"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 established benefit to be received by each such lot or parcel from the improvements.

The determination of whether or not a lot will benefit, from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 (commencing with Section 5000))." The 1972 Act permits the designation of zones of benefits within an individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement" (Section 22574).

Zone Classification
The District was formed to provide a funding source for the operation, maintenance, and servicing of street landscaping, street lighting, and traffic signal improvements that benefit properties within the District.

Because of the varying degrees of operation and maintenance throughout the District boundaries, benefit zones have been created to accurately track the operation and maintenance costs and the benefit to properties within the District. Maps depicting the location of each zone are on file in the Office of the City Engineer. Because these maps are voluminous, they are incorporated into this Engineer's Report by reference.

Parcels benefiting from the street lighting improvements have been identified and divided into two benefit zones. Parcels benefiting from the street landscaping improvements have been identified and divided into four benefit zones.

The assessment costs for the operation; maintenance, and servicing of the improvements are apportioned in accordance with the methodology, which was approved by the City Council upon formation of the District. It was determined that the most equitable method for spreading the estimated benefit received by each parcel should be based on the Equivalent Dwelling Unit ("EDU") factor.

The total assessment costs in each zone are spread to the respective parcels benefiting from the improvements based on the number of EDUs associated with each particular parcel.

When the District was formed, certain land uses were identified as receiving little or no benefit from the District improvements. These land uses include: public streets, avenues, lanes, roads, drives, courts, alleys, easements and right of -ways, public parks, greenbelts and parkways, public school property, and other publicly owned property.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
4 19 of 1176

Street Lighting Benefit Determination
The 1972 Act states that lighting assessments may be apportioned by any formula or method, which fairly distributes costs among all lots or parcels within the district in proportion to the estimated benefits received. The primary benefits of street lighting are for the convenience, safety, and protection of people, as well as, the security or protection of property and improvements. The intensity or degree of illumination provided can have a bearing on both. Listed below are the primary benefits relating to each of these factors.

1. People -Related Benefits
Reduction in nighttime accidents and attendant human misery and decrease in personal and property loss
Less vulnerability to criminal assault at night
Promotion of business during nighttime hours
Increased nighttime safety on roads and highways

2. Security or Property Protection
Reduction in vandalism and other criminal acts, and reduction of damage to improvements Reduction in burglaries
Reduction in illegal dumping on vacant land
EDU factors have been established to indicate the estimated benefit received by each parcel within the District. This method of assessment has established the single-family parcel with a parcel area of less than

0.45 acres as the basic unit for calculation of the assessment and is defined as one (1) EDU. All other parcels within the District are assigned a proportional EDU based on a formula that equates the properties specific development status (land use) and size to that of the single-family parcel of less than 0.45 acres.

In the City, there are two levels of street lighting service provided that benefit properties within the District. The first is a basic level of service that includes street lighting along major roadways, intersection lighting, safety lighting for dangerous curves, and a portion of downtown arterial lighting. The second level is a high level of service, which offers additional benefit to select properties with an enhanced level of local or collector street lighting on streets or collectors serving these properties. The method of apportionment established for the District utilizes the previously described EDUs as the basis for calculating the benefit each parcel receives from street lighting improvements. For those properties with a high level of service, it was determined that each parcel's benefit and share of the street lighting costs included the respective EDU for the basic level of service plus additional benefit unit factor of 2.5 times the basic level EDU. The following table outlines the proportional EDUs assigned to the various land use classifications within the District for street lighting improvements.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
5 20 of 1176

Street Lighting Improvements
Benefit Equivalent by Land Use
Land Use
Basic Level of Service
High Level of Service
Residential/Churches ( 2.50 acres)

1.50 EDU/parcel

5.25 EDU/parcel
Condominiums

0.50 EDU/unit

1.75 EDU/unit
Apartments

0.40 EDU/unit

1.40 EDU/unit
Mobile Home Parks

0.40 EDU/unit

1.40 EDU/unit
Commercial/Industrial

0.02 EDU/Linear Foot

0.07 EDU/Linear Foot
Because the costs associated with providing a high level of service in some areas of the City may be greater than the assessment revenue that may be levied on parcels in those areas (even at the high level), the City may consider the formation of an overlapping District for those areas with a separate budget and assessments to more accurately reflect the cost of services provided. If the overlapping District is approved in the future, the parcels within the areas would be assessed in this District at the basic level of service only and the costs associated with their higher level of service would be assessed under the overlapping District.

The EDU established for each parcel receiving different levels of service utilize the following formulas:

Basic Level of Service
(Benefit Equivalent for Basic Level of Service) x (Base Rate) = Assessment Amount High Level of Service
[Benefit Equivalent for the Basic Level of Service + (Benefit Equivalent for the Basic Level of Service x 2.5)] x (Base Rate) = Assessment Amount
Traffic Signal Benefit Determination
Proper operation, maintenance, and servicing of the traffic signal improvements benefit properties within the District by providing orderly traffic flow, enhanced congestion management, fuel conservation, and reduction in traffic accidents. These improvements benefit all properties within the City.

EDU factors have been established to indicate the estimated benefit received by each parcel within the District. This method of assessment has established the single-family parcel as the basic unit for calculation of the assessment and is defined as one (1) EDU. All other parcels within the District are assigned a proportional EDU based on a formula that equates the properties specific development status (land use) and size to that of the single-family parcel. The following table outlines the proportional EDU's assigned to the various land use classifications within the District for traffic signal improvements.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
6 21 of 1176

Traffic Signal Improvements Benefit Equivalent by Land Use Land ll
Agricultural

0.2/Acre
Automobile
Car Wash
90/Site
Gasoline
75/Station
Repair
30/Acre
Sales
40/Acre
Banking
Bank (Walk -In Only)
100/Acre
Bank (With Drive Through)
150/Acre
Church
Meeting Hall, Private School
4/Acre
Commercial Retail Center
Regional Shopping Center (30-60 Acres, 300,000-600,000 sq. ft., W/2 + major stores)
50/Acre
Community Shopping Center (0-30 Acres, 100,000-300,000 sq. ft., W/1 major store detached restaurant)
70/Acre
Neighborhood Shopping Center (Less than 10 Acres, less than 10,000 sq. ft. w/grocery store and drug store)
120/Acre
Commercial Shops (Strip)
40/Acre
Super Market
200/Acre
Convenience store
300/Acre
Furniture Store
10/Acre
Lumber Store
15/Acre
Hardware/Paint Store
60/Acre
Garden Nursery
9/Acre
Beauty Salon
40/Acre
Residential Care Facility

0.3/Bed
Industrial
Industrial/Business Park (Commercial Included)
20/Acre
Industrial Park (No Commercial)
9/Acre
Manufacturing/Assembly
5/Acre
Warehousing
6/Acre
Storage
3/Acre
Lodging
Hotel
30/Acre
Motel
20/Acre
Offices
Standard Commercial Office (Less than 100,000 sq. ft.)
30/Acre
Large Commercial Office (More than 100,000 sq. ft.)
60/Acre
Corporate Office (Single User)
14/Acre
Medical Office
50/Acre
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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026
C9
7 22 of 1176

Traffic Signal Improvements Benefit Equivalent by Land Use (continued) Land Use
Benefit
Equivalent
Recreation
Bowling Center
30/Acre
Golf Course
60/Acre
Racquetball/Health Club
30/Acre
Tennis Courts

1.6/Acre
Cocktail Lounge
30/Acre
Residential
SFD

1.0/DU
Condo

0.8/DU
Apartments

0.6/DU
Mobile Homes

0.5/DU
Retirement Community

0.4/DU
Restaurants
Quality
50/Acre
Sit Down -High Turnover
120/Acre
Fast Food (W/Drive Through)
300/Acre
Street Landscaping Benefit Determination
Well -maintained landscaped streets provide beautification, shade, and enhancement of the surrounding areas and properties. These improvements provide benefit to the parcels within the District boundaries. It has been determined that properties and property owners benefit from the construction of the landscape improvements and therefore benefit from the operation, maintenance and servicing of these improvements.

The benefits associated with adjacent landscaping improvements are:

Enhanced desirability of properties through association with the improvements Improved aesthetic appeal of properties within the District and zones providing a positive representation
Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping
Environmental enhancement through improved erosion resistance and dust and debris control Increased sense of pride in ownership of property within the District resulting from well - maintained improvements associated with the properties
Reduced criminal activity and property related crimes (especially vandalism) against properties within the District through well -maintained surroundings and amenities Enhanced quality of life by moderation of temperatures, providing oxygenation and noise reduction
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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 04/14/2026 C9
8 23 of 1176

Landscaping Zones
Within the District, there are four levels of service for street landscaping. All parcels within the City are included in the Citywide Benefit Zone. The three remaining zones are defined by the level of service required to maintain the street trees fronting designated parcels within the District.

Citywide Zone - The basic level of service offered to all parcels in the District includes landscape maintenance within arterial right-of-ways and basic landscaped areas along residential streets provided for the health and safety of the citizens of the City.

Zone A - Designates parcels that receive street tree maintenance on an annual basis.

Zone B - Designates parcels that receive street tree maintenance on a six -year schedule.

Zone C - Designates parcels that receive street tree maintenance on a three-year schedule.

The single-family parcel with a parcel area less than 0.45 acres has been selected as the basic unit for calculation of the assessments and is defined as one (1) EDU. Other land use parcels receive varying levels of benefit based on parcel usage and size. Equivalent factors have been developed to indicate the benefit received as compared to the base single-family parcel.

The following table outlines the proportional EDUs assigned to the various land use classifications within the District for landscaping improvements.

Street Landscaping Improvements
Benefit Equivalent by Land Use
Land Use
Citywide Zone
Zone A
Residential/Churches ( 2.50 acres)

1.50 EDU/parcel

27.00 EDU/parcel
Condominiums

0.50 EDU/unit

9.00 EDU/unit
Apartments

0.40 EDU/unit

7.20 EDU/unit
Mobile Home Parks

0.40 EDU/unit

7.20 EDU/unit
Commercial/Industrial

0.02 EDU/Linear Foot

0.36 EDU/Linear Foot
Land Use
Zone B
Zone C
Residential/Churches ( 2.50 acres)

4.50 EDU/parcel

9.00 EDU/parcel
Condominiums

1.50 EDU/unit

3.00 EDU/unit
Apartments

1.20 EDU/unit

2.40 EDU/unit
Mobile Home Parks

1.20 EDU/unit

2.40 EDU/unit
Commercial/Industrial

0.06 EDU/Linear Foot

0.12 EDU/Linear Foot
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City of Vista
Fiscal Year 2026/27 Engineer's Report - Landscape and Lighting District No. 1 04/14/2026 C9
9 24 of 1176

4. BUDGET
The 1972 Act provides that the total cost of installation, construction, operation, maintenance, and servicing of the public street landscaping, street lighting and traffic signals can be recovered by the District.

Maintenance can include the repair and replacement of existing facilities. Servicing can include electrical and associated costs from a public utility. Incidental expenses, including administration of the District, engineering fees, legal fees, printing, posting, and mailing of notices, and all other costs associated with the annual collection process can also be included.

The following projected operation, maintenance and servicing costs for the Fiscal Year 2026/27 are based on the historical costs of the District as provided by the City.

Lighting and Landscaping District No. 1
Fiscal Year 2026/27 Proposed Budget
Description
Proposed
Budget

REVENUES AND SOURCES
Assessments
Transfer In from General Fund
Total Revenues and Sources

EXPENDITURES
Staffing
Professional Services/Contract
Other Operating Expenses
Utilities
Allocated Costs
Total Expenditures
$1,357,805
589,748
$1,947,553
$152,984
361,215
323,953
594,612
514,789
$1,947,553
DISTRICT STATISTICS Ili Lighting Signal Landsca wing
Total Equivalent Dwelling Units 86,474.76 93,248.75 127,241.07 Assessment per EDU $5.62 $3.88 $4.01
Total Proposed Assessment (2) $485,944.46 $361,779.06 $510,199.56

GENERAL INFORMATION
Beginning Fund Balance $0
Projected Ending Fund Balance $0
(1) The EDU assignments and proposed assessment amounts cited in the table above are preliminary and may be adjusted in accordance with Fiscal Year 2026/27 Secured Property Data released by San Diego County.
(2) The total amount proposed to be assessed on properties within the District in Fiscal Year 2026/27, less any rounding adjustments necessary to place assessments on the San Diego County tax roll.

The 1972 Act requires that a special fund be set up for assessment revenues including reserves and expenditures of the District. Funds raised by assessments shall be used only for the purpose stated herein.

A contribution by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance remaining on July 1 will be carried over to next year's budget.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 10 04/14/2026
C9 25 of 1176

5. ASSESSMENT DIAGRAM
The boundaries of the District are coterminous with the City boundaries. An Assessment District Diagram has been previously prepared for the District in the format required by the 1972 Act and is on file with the City Engineer and is, by reference, made part of this Engineer's Report. The Assessment Diagram is available for inspection at the Office of the City Engineer, during normal business hours. A map of the District can be found on the following page.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 11 04/14/2026
C9 26 of 1176

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27 of 1176

6. ASSESSMENT ROLL
Assessor's parcel identification, for each lot or parcel within the District, shall be based on the San Diego County Assessor's secured roll data for the applicable year in which this Engineer's Report is prepared and is incorporated herein by reference.

A listing of parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the City Clerk. If any parcel submitted for collection is identified by the San Diego County Auditor/Controller to be invalid for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the San Diego County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Engineer's Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non -assessable lots or parcels include areas of public streets and other roadways (typically not assigned a parcel number), dedicated public easements, open space areas and right-of-ways, including public greenbelts and parkways, utility right-of-ways, common areas, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore, exempted from assessment.

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City of Vista
Fiscal Year 2026/27 Engineer's Report — Landscape and Lighting District No. 1 12 04/14/2026
C9 28 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-090-15-00
159-090-16-00
159-090-17-00
159-090-42-00
159-090-52-00
159-090-53-00
159-090-54-00
159-091-01-00
159-091-02-00
159-091-03-00
159-091-04-00
159-091-05-00
159-091-06-00
159-091-07-00
159-091-08-00
159-091-09-00
159-091-10-00
159-091-11-00
159-091-12-00
159-091-13-00
159-091-14-00
159-091-15-00
159-091-16-00
159-091-17-00
159-091-18-00
159-091-19-00
159-091-20-00
159-091-21-00
159-091-22-00
159-091-23-00
159-091-24-00
159-091-25-00
159-091-26-00
159-091-27-00
159-091-28-00
159-091-29-00
159-091-30-00
159-091-31-00
159-091-32-00
159-091-33-00
159-091-34-00
$385.53 $114.07 $1,414.72
267.51 79.15 981.64
188.83 55.87 230.97
1,211.67 358.51 247.01

29.50 212.29 108.27

29.50 315.47 108.27

29.50 102.21 108.27

19.67 3.88 72.18

19.67 3.88 72.18
$0.00

0.00 (0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
$1,914.32
1,328.30
475.66
1,817.18
350.06
453.24
239.98

95.72 95.72

95.72 95.72
Slight variances may occur due to rounding
Copyright © 2013 by NBS

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C9 29 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-091-35-00
159-091-36-00
159-091-37-00
159-091-38-00
159-091-39-00
159-091-40-00
159-091-41-00
159-091-42-00
159-092-01-00
159-092-02-00
159-092-03-00
159-092-04-00
159-092-05-00
159-092-06-00
159-092-07-00
159-092-08-00
159-092-09-00
159-092-10-00
159-092-11-00
159-092-12-00
159-092-13-00
159-092-14-00
159-092-15-00
159-092-16-00
159-092-17-00
159-092-18-00
159-092-19-00
159-092-20-00
159-092-21-00
159-092-22-00
159-092-23-00
159-092-24-00
159-092-25-00
159-092-26-00
159-092-27-00
159-092-28-00
159-092-29-00
159-092-30-00
159-092-31-00
159-092-32-00
159-092-33-00

19.67 3.88 72.18

19.67 3.88 72.18
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

95.72 95.72

95.72 Slight variances may occur due to rounding
Copyright © 2013 by NBS

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C9 30 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-092-34-00
159-092-35-00
159-092-36-00
159-092-37-00
159-092-38-00
159-092-39-00
159-092-40-00
159-092-41-00
159-092-42-00
159-092-43-00
159-092-44-00
159-092-45-00
159-092-46-00
159-092-47-00
159-092-48-00
159-092-49-00
159-092-50-00
159-093-01-00
159-093-02-00
159-093-03-00
159-093-04-00
159-093-05-00
159-093-06-00
159-093-07-00
159-093-08-00
159-093-09-00
159-093-10-00
159-093-11-00
159-093-12-00
159-093-13-00
159-093-14-00
159-093-15-00
159-093-16-00
159-093-17-00
159-093-18-00
159-093-19-00
159-093-20-00
159-093-21-00
159-093-22-00
159-093-23-00
159-093-24-00

19.67 3.88 72.18

95.72 95.72

95.72 Slight variances may occur due to rounding
Copyright © 2013 by NBS

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C9 31 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-093-25-00
159-093-26-00
159-093-27-00
159-093-28-00
159-093-29-00
159-093-30-00
159-093-31-00
159-093-32-00
159-093-33-00
159-093-34-00
159-093-35-00
159-093-36-00
159-093-37-00
159-093-38-00
159-093-39-00
159-093-40-00
159-093-41-00
159-093-42-00
159-093-43-00
159-093-44-00
159-093-45-00
159-093-46-00
159-093-47-00
159-093-48-00
159-093-49-00
159-093-50-00
159-093-51-00
159-093-52-00
159-093-53-00
159-093-54-00
159-093-55-00
159-093-56-00
159-093-57-00
159-093-58-00
159-093-59-00
159-093-60-00
159-093-61-00
159-093-62-00
159-093-63-00
159-093-64-00
159-093-65-00

19.67 3.88 72.18

95.72 95.72

95.72 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 4 of 547 ends

04/14/2026
C9 32 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-093-66-00
159-093-67-00
159-101-02-00
159-101-03-00
159-101-04-00
159-101-05-00
159-101-06-00
159-101-07-00
159-101-08-00
159-101-09-00
159-101-10-00
159-101-11-00
159-101-12-00
159-101-13-00
159-101-14-00
159-101-15-00
159-101-16-00
159-101-17-00
159-101-18-00
159-101-19-00
159-101-20-00
159-101-21-00
159-101-22-00
159-101-23-00
159-101-24-00
159-101-25-00
159-101-26-00
159-101-27-00
159-101-28-00
159-101-29-00
159-101-30-00
159-101-31-00
159-101-32-00
159-101-33-00
159-101-34-00
159-101-35-00
159-101-36-00
159-101-37-00
159-101-38-00
159-101-39-00
159-101-40-00

19.67 3.88 72.18

19.67 3.88 4.01

19.67 3.88 4.01
(0.01)
(0.01)

0.00 0.00

0.00 95.72

95.72 27.56

27.56 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 5 of 547 ends

04/14/2026
C9 33 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-101-41-00
159-101-42-00
159-101-43-00
159-101-44-00
159-101-45-00
159-101-46-00
159-101-47-00
159-101-48-00
159-101-49-00
159-101-50-00
159-101-51-00
159-101-52-00
159-101-53-00
159-101-54-00
159-101-55-00
159-101-56-00
159-101-57-00
159-101-58-00
159-101-59-00
159-101-60-00
159-101-61-00
159-101-62-00
159-101-63-00
159-101-64-00
159-101-65-00
159-101-66-00
159-101-67-00
159-101-68-00
159-101-69-00
159-101-70-00
159-101-71-00
159-101-72-00
159-101-73-00
159-101-74-00
159-102-01-00
159-102-02-00
159-102-03-00
159-102-04-00
159-102-05-00
159-102-06-00
159-102-07-00

19.67 3.88 4.01

0.00 0.00

0.00 27.56

27.56 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 6 of 547 ends

04/14/2026
C9 34 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-102-08-00
159-102-09-00
159-102-10-00
159-102-11-00
159-102-12-00
159-102-13-00
159-102-14-00
159-102-15-00
159-102-16-00
159-102-17-00
159-102-18-00
159-102-19-00
159-102-20-00
159-102-21-00
159-102-22-00
159-102-23-00
159-102-24-00
159-102-26-00
159-102-27-00
159-102-28-00
159-102-29-00
159-102-30-00
159-102-31-00
159-102-32-00
159-102-33-00
159-102-34-00
159-102-35-00
159-102-36-00
159-102-37-00
159-102-38-00
159-102-39-00
159-102-40-00
159-102-41-00
159-102-42-00
159-102-43-00
159-102-44-00
159-102-45-00
159-102-46-00
159-102-47-00
159-102-48-00
159-102-49-00

19.67 3.88 4.01

0.00 0.00

0.00 27.56

27.56 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 7 of 547 ends

04/14/2026
C9 35 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-102-50-00
159-102-51-00
159-102-52-00
159-102-53-00
159-102-54-00
159-102-55-00
159-102-56-00
159-102-57-00
159-102-58-00
159-102-59-00
159-102-60-00
159-102-61-00
159-103-01-00
159-103-02-00
159-103-03-00
159-103-04-00
159-103-05-00
159-103-06-00
159-103-07-00
159-103-08-00
159-103-09-00
159-103-10-00
159-103-11-00
159-103-12-00
159-103-13-00
159-103-14-00
159-103-15-00
159-103-16-00
159-103-17-00
159-103-18-00
159-103-19-00
159-103-20-00
159-103-21-00
159-103-22-00
159-103-23-00
159-103-24-00
159-103-25-00
159-103-26-00
159-103-27-00
159-103-28-00
159-103-29-00

19.67 3.88 4.01

0.00 0.00

0.00 27.56

27.56 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 8 of 547 ends

04/14/2026
C9 36 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-103-30-00
159-103-31-00
159-103-32-00
159-103-33-00
159-103-34-00
159-103-35-00
159-103-36-00
159-103-37-00
159-103-38-00
159-103-39-00
159-103-40-00
159-103-41-00
159-103-42-00
159-103-43-00
159-103-44-00
159-103-45-00
159-103-46-00
159-103-47-00
159-104-01-00
159-104-02-00
159-104-03-00
159-104-04-00
159-104-05-00
159-104-06-00
159-104-07-00
159-104-08-00
159-104-09-00
159-104-10-00
159-104-11-00
159-104-12-00
159-104-14-00
159-104-15-00
159-104-16-00
159-104-17-00
159-104-18-00
159-104-19-00
159-104-20-00
159-104-21-00
159-104-22-00
159-104-23-00
159-104-24-00

19.67 3.88 4.01

0.00 0.00

0.00 27.56

27.56 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 9 of 547 ends

04/14/2026
C9 37 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-104-27-00
159-104-28-00
159-104-29-00
159-104-30-00
159-104-31-00
159-104-32-00
159-104-33-00
159-104-34-00
159-131-06-00
159-131-07-00
159-131-08-00
159-131-09-00
159-131-10-00
159-131-11-00
159-131-12-00
159-131-13-00
159-131-14-00
159-131-15-00
159-131-16-00
159-131-17-00
159-131-18-00
159-132-01-00
159-132-04-00
159-132-05-00
159-132-06-00
159-132-07-00
159-132-08-00
159-132-09-00
159-132-10-00
159-132-11-00
159-132-12-00
159-132-13-00
159-132-14-00
159-132-15-00
159-132-16-00
159-132-17-00
159-132-18-00
159-132-19-00
159-132-20-00
159-132-21-00
159-132-22-00

19.67 3.88 4.01

19.67 3.88 4.01
120.99 7.84 443.97

19.67 3.88 72.18

5.62 3.88 12.03

19.67 3.88 24.06

5.62 3.88 12.03

19.67 3.88 4.01

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 72.18

19.67 3.88 12.03

5.62 3.88 24.06

19.67 3.88 72.18

19.67 0.00 72.18

6.74 0.00 28.87

5.62 3.88 24.06

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 (0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 27.56

27.56 27.56

27.56 572.80

95.72 21.52

21.52 21.52

47.60 47.60

21.52 27.56

47.60 33.56

95.72 95.72

35.58 33.56

95.72 95.72

95.72 91.84

35.60 33.56

33.56 33.56

33.56 33.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 10 of 547 ends

04/14/2026
C9 38 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-132-23-00
159-132-24-00
159-161-01-00
159-161-02-00
159-161-03-00
159-161-06-00
159-161-07-00
159-161-08-00
159-161-09-00
159-161-10-00
159-161-13-00
159-161-14-00
159-161-15-00
159-161-16-00
159-161-18-00
159-161-19-00
159-161-20-00
159-161-21-00
159-163-01-00
159-163-02-00
159-163-03-00
159-163-04-00
159-163-05-00
159-163-06-00
159-163-07-00
159-163-08-00
159-163-09-00
159-163-10-00
159-163-11-00
159-163-12-00
159-163-13-00
159-163-14-00
159-163-15-00
159-163-16-00
159-163-17-00
159-163-18-00
159-163-19-00
159-163-20-00
159-240-05-00
159-240-06-00
159-240-28-00

5.62 3.88 24.06

5.62 3.88 12.03

19.67 3.88 72.18

5.62 3.88 12.03

5.62 3.88 4.01

19.67 3.88 4.01
393.40 116.40 80.20

5.62 3.88 12.03

24.58 0.00 90.22

19.67 3.88 24.06

5.62 3.88 12.03

7.02 3.88 5.01

7.02 3.88 90.22
157.27 0.00 577.12

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

33.56 21.52

21.52 21.52

21.52 95.72

95.72 95.72

21.52 21.52

13.50 13.50

13.50 27.56
590.00

21.52 21.52
114.80

47.60 47.60

21.52 21.52

15.90 101.12
734.38
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 11 of 547 ends

04/14/2026
C9 39 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
159-240-30-00
159-240-32-00
159-240-33-00
159-270-01-00
159-270-02-00
159-270-03-00
159-270-04-00
159-270-05-00
159-270-06-00
159-270-07-00
159-270-08-00
159-270-09-00
159-270-10-00
159-270-11-00
159-270-12-00
159-270-13-00
159-270-14-00
159-270-15-00
159-270-16-00
159-270-17-00
159-270-18-00
159-270-19-00
159-270-20-00
159-270-21-00
159-270-22-00
159-270-23-00
159-270-24-00
159-270-25-00
159-270-26-00
159-270-27-00
159-270-28-00
159-270-29-00
159-270-30-00
159-270-31-00
159-270-32-00
159-270-33-00
159-270-34-00
159-270-35-00
159-270-36-00
159-270-37-00
159-270-38-00

7.02 3.88 5.01

7.02 3.88 90.22

7.02 0.00 90.22

19.67 3.88 24.06

24.58 3.88 30.07

19.67 3.88 24.06

19.67 3.88 24.06
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

15.90 101.12

97.24 47.60

47.60 47.60

47.60 58.52

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 12 of 547 ends

04/14/2026
C9 40 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-270-40-01
159-270-40-02
159-270-40-03
159-270-40-04
159-270-40-05
159-270-40-06
159-270-40-07
159-270-40-08
159-270-40-09
159-270-40-10
159-270-40-11
159-270-40-12
159-270-40-13
159-270-40-14
159-270-40-15
159-270-40-16
159-270-40-17
159-270-40-18
159-270-40-19
159-270-40-20
159-270-40-21
159-270-40-22
159-270-40-23
159-270-40-24
159-270-40-25
159-270-40-26
159-270-40-27
159-270-40-28
159-270-40-29
159-270-40-30
159-270-40-31
159-270-40-32
159-270-40-33
159-270-40-34
159-270-40-35
159-270-40-36
159-270-40-37
159-270-40-38
159-270-40-39
159-270-40-40
159-270-40-41

9.83 3.10 2.00

9.83 3.10 2.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

14.92 14.92

14.92 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 13 of 547 ends

04/14/2026
C9 41 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-270-40-42
159-270-40-43
159-270-40-44
159-270-40-45
159-270-40-46
159-270-40-47
159-270-40-48
159-270-40-49
159-270-40-50
159-270-40-51
159-270-40-52
159-270-40-53
159-270-40-54
159-270-40-55
159-270-40-56
159-270-40-57
159-270-40-58
159-270-40-59
159-270-40-60
159-270-40-61
159-270-40-62
159-270-40-63
159-270-40-64
159-270-40-65
159-270-40-66
159-270-40-67
159-270-40-68
159-270-40-69
159-270-40-70
159-270-40-71
159-270-40-72
159-280-10-00
159-280-11-00
159-280-12-00
159-280-13-00
159-280-14-00
159-280-15-00
159-280-16-00
159-280-17-00
159-280-18-00
159-280-19-00

9.83 3.10 2.00

24.58 3.88 30.07

19.67 3.88 24.06

24.58 3.88 30.07
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

14.92 14.92

14.92 58.52

47.60 47.60

58.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 14 of 547 ends

04/14/2026
C9 42 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
159-280-20-00
159-280-21-00
159-280-22-00
159-280-23-00
159-280-24-00
159-280-25-00
159-280-26-00
159-280-32-00
159-280-33-00
159-280-34-00
159-280-35-00
159-280-43-00
159-280-44-00
159-280-45-00
159-280-46-00
159-280-47-00
159-280-48-00
159-280-49-00
159-280-50-00
159-280-51-00
159-280-52-00
159-280-53-00
159-280-54-00
159-280-55-00
159-280-56-00
159-280-57-00
159-280-58-00
159-280-59-00
159-280-60-00
159-280-61-00
159-280-62-00
159-280-63-00
159-280-64-00
159-290-01-00
159-290-02-00
159-290-03-00
159-290-04-00
159-290-05-00
159-290-06-00
159-290-07-00
159-290-08-00

19.67 3.88 24.06

19.67 3.88 24.06
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 15 of 547 ends

04/14/2026
C9 43 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
159-290-09-00
159-290-10-00
159-290-11-00
159-290-12-00
159-290-13-00
159-290-14-00
159-290-15-00
159-290-16-00
159-290-22-00
159-290-23-00
159-290-24-00
159-290-25-00
159-290-26-00
159-290-27-00
159-290-28-00
159-290-29-00
159-290-30-00
159-290-31-00
159-290-32-00
159-290-33-00
159-290-34-00
159-290-35-00
159-290-36-00
159-290-37-00
159-290-38-00
159-290-41-00
159-290-42-00
159-290-43-00
159-290-44-00
159-290-45-00
161-030-07-00
161-030-25-00
161-041-11-00
161-041-15-00
161-041-17-00
161-041-18-00
161-051-04-00
161-051-06-00
161-051-12-00
161-051-14-00
161-051-16-00

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

24.58 3.88 30.07

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

19.67 3.88 24.06
113.16 0.00 415.28
2,281.72 675.12 8,372.88

24.58 3.88 90.22

29.50 82.85 108.27

29.50 38.92 108.27

19.67 3.88 72.18

31.18 0.00 114.41

0.00 205.53 0.00

11.24 12.41 8.02

31.47 26.46 115.48
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

47.60 47.60

33.56 33.56

33.56 47.60

58.52 47.60

47.60 47.60

47.60 33.56

47.60 47.60

47.60 47.60
528.44
11,329.72
118.68
118.68
220.62
176.68

95.72 145.58
205.52

31.66 173.40
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 16 of 547 ends

04/14/2026
C9 44 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-051-17-00
161-051-18-00
161-051-20-00
161-051-21-00
161-051-22-00
161-051-23-00
161-051-24-01
161-051-24-02
161-051-24-03
161-051-24-04
161-051-24-05
161-051-24-06
161-051-24-07
161-051-24-08
161-051-24-09
161-051-24-10
161-051-24-11
161-051-24-12
161-051-24-13
161-051-24-14
161-051-24-15
161-051-24-16
161-051-24-17
161-051-24-18
161-051-24-19
161-051-24-20
161-051-24-21
161-051-24-22
161-051-24-23
161-051-24-24
161-051-24-25
161-051-24-26
161-051-24-27
161-051-24-28
161-051-24-29
161-051-24-30
161-051-24-31
161-051-24-32
161-051-24-33
161-051-24-34
161-051-24-35

31.47 34.95 115.48

61.17 197.66 224.47

11.24 12.41 8.02

53.80 0.00 197.45

5.62 3.88 4.01

19.67 3.88 4.01

7.86 1.94 28.87

0.00 0.00
(0.01)
(0.01)
(0.01)

31.66 251.24

13.50 27.56

38.66 38.66

38.66 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 17 of 547 ends

04/14/2026
C9 45 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-051-24-36
161-051-24-37
161-051-24-38
161-051-24-39
161-051-24-40
161-051-24-41
161-051-24-42
161-051-24-43
161-051-24-44
161-051-24-45
161-051-24-46
161-051-24-47
161-051-24-48
161-051-24-49
161-051-24-50
161-051-24-51
161-051-24-52
161-051-24-53
161-051-24-54
161-051-24-55
161-051-24-56
161-051-24-57
161-051-24-58
161-051-24-59
161-051-24-60
161-051-24-61
161-051-24-62
161-051-24-63
161-051-24-64
161-051-24-65
161-051-24-66
161-051-24-67
161-051-24-68
161-051-24-69
161-051-24-70
161-051-24-71
161-051-24-72
161-051-24-73
161-051-24-74
161-051-24-75
161-051-24-76

7.86 1.94 28.87

7.86 1.94 28.87
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

38.66 38.66

38.66 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 18 of 547 ends

04/14/2026
C9 46 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-051-24-77
161-051-24-78
161-051-24-79
161-051-24-80
161-051-24-81
161-051-24-82
161-051-24-83
161-051-24-84
161-051-24-85
161-051-24-86
161-051-24-87
161-051-24-88
161-051-24-89
161-051-24-90
161-051-24-91
161-051-24-92
161-051-24-93
161-051-24-94
161-051-24-95
161-051-24-96
161-051-24-97
161-051-24-98
161-051-24-99
161-051-25-00
161-051-26-00
161-051-27-00
161-051-31-00
161-051-32-00
161-051-33-00
161-051-34-00
161-051-35-00
161-052-01-00
161-052-02-00
161-052-03-00
161-052-04-00
161-052-05-00
161-052-06-00
161-052-10-00
161-052-11-00
161-053-16-00
161-053-17-00

7.86 1.94 28.87

7.02 3.88 90.22

63.70 0.00 233.77
135.58 131.27 497.55

24.58 0.00 90.22

34.61 111.54 127.03

45.44 105.81 166.76

39.34 12.41 8.02

31.94 95.40 117.20

31.94 264.53 117.22
472.08 139.68 577.44

10.79 0.00 46.19

19.67 3.88 72.18

19.67 3.88 72.18
132.37 291.00 485.77

19.67 3.88 72.18
124.81 806.89 458.01
106.21 279.09 389.77
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)

38.66 38.66

38.66 101.12
297.46
764.40
114.80
273.18
318.00

59.76 244.54
413.68
1,189.20

56.98 95.72

95.72 95.72
909.14

95.72 1,389.70
775.06
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 19 of 547 ends

04/14/2026
C9 47 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-053-18-00
161-061-07-00
161-061-13-00
161-061-16-00
161-061-17-00
161-061-18-00
161-061-19-00
161-061-23-00
161-061-25-00
161-061-27-00
161-061-28-00
161-061-29-00
161-061-31-00
161-061-36-00
161-061-41-00
161-061-42-00
161-071-05-00
161-071-06-00
161-071-08-00
161-071-11-00
161-071-16-00
161-071-19-00
161-071-20-00
161-071-23-00
161-071-26-00
161-071-28-00
161-071-30-00
161-080-19-00
161-080-23-00
161-080-25-00
161-080-26-00
161-080-29-00
161-080-41-00
161-080-43-00
161-080-44-00
161-080-45-00
161-080-48-00
161-080-49-00
161-080-63-00
161-080-72-00
161-080-79-00
117.03 248.20 429.47

7.02 3.88 15.03
428.45 150.05 262.03

5.62 3.88 12.03

11.24 26.12 24.06

17.98 0.00 38.48

19.10 9.43 40.89

17.63 11.64 37.74
921.68 954.48 657.64

5.62 3.88 12.03

9.17 109.51 19.63
114.99 0.00 70.33

19.67 3.88 12.03
122.26 350.72 24.92

19.67 6.20 12.03
264.75 325.97 53.97
114.08 38.01 23.25
111.78 196.04 22.78
108.42 19.20 22.10
336.88 50.51 68.67

5.62 3.88 12.03

5.62 0.00 4.01

5.62 3.88 12.03

90.02 135.89 18.35

89.91 136.84 18.33
131.79 85.87 26.86

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 (0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 794.70

25.92 840.52

21.52 21.52

61.42 56.46

69.42 67.00
2,533.80

21.52 138.30
185.32

35.58 497.90

37.90 644.68
175.34
330.60
149.72
456.06

21.52 21.52

9.62 21.52

21.52 244.26
245.08
244.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 20 of 547 ends

04/14/2026
C9 48 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-080-80-00
161-080-82-00
161-080-83-00
161-080-84-00
161-080-85-00
161-080-86-00
161-080-87-00
161-080-88-00
161-080-89-00
161-080-90-00
161-080-91-00
161-080-92-00
161-080-93-00
161-081-01-00
161-081-02-00
161-081-03-00
161-081-04-00
161-081-05-00
161-081-06-00
161-081-07-00
161-081-08-00
161-081-09-00
161-081-10-00
161-081-17-00
161-081-18-00
161-081-19-00
161-081-20-00
161-081-21-00
161-081-22-00
161-081-23-00
161-081-24-00
161-081-25-00
161-081-26-00
161-081-27-00
161-081-28-00
161-081-29-00
161-081-30-00
161-081-31-00
161-081-32-00
161-081-33-00
161-081-34-00

75.53 93.01 15.39

5.62 3.88 4.01

5.62 3.88 12.03

7.02 3.88 15.03

5.62 3.88 12.03

59.16 0.00 12.06

19.67 3.88 12.03

19.67 0.00 12.03

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
183.92

13.50 13.50

13.50 21.52

21.52 21.52

25.92 21.52

21.52 21.52

21.52 71.22

35.58 31.70

21.52 21.52

21.52 21.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 21 of 547 ends

04/14/2026
C9 49 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-101-01-00
161-101-02-00
161-101-03-00
161-101-04-00
161-101-05-00
161-101-06-00
161-101-07-00
161-101-08-00
161-101-09-00
161-101-10-00
161-101-11-00
161-101-12-00
161-101-13-00
161-101-14-00
161-101-15-00
161-101-16-00
161-101-17-00
161-101-18-00
161-101-19-00
161-101-20-00
161-101-21-00
161-101-22-00
161-101-23-00
161-101-24-00
161-101-25-00
161-101-26-00
161-102-01-00
161-102-02-00
161-102-03-00
161-102-04-00
161-102-05-00
161-102-06-00
161-102-07-00
161-102-08-00
161-102-09-00
161-102-10-00
161-102-11-00
161-102-12-00
161-102-13-00
161-102-14-00
161-102-15-00

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 21.52

21.52 21.52

35.58 35.58

35.58 21.52

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 22 of 547 ends

04/14/2026
C9 50 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-110-26-00
161-111-01-00
161-111-02-00
161-111-05-00
161-111-06-01
161-111-06-02
161-111-06-03
161-111-07-00
161-111-10-00
161-111-11-00
161-111-12-03
161-111-12-04
161-111-12-05
161-111-12-06
161-111-13-00
161-111-14-01
161-111-14-02
161-111-15-00
161-111-16-00
161-111-18-00
161-111-19-00
161-111-20-00
161-111-21-01
161-111-21-03
161-111-21-04
161-111-25-01
161-111-25-02
161-111-25-03
161-111-26-00
161-111-27-00
161-111-28-00
161-111-29-00
161-111-30-00
161-111-31-00
161-111-32-00
161-111-33-00
161-111-34-00
161-111-35-00
161-111-36-00
161-111-37-00
161-111-38-00
272.25 52.80 55.50

19.67 4.98 4.01

24.58 7.63 5.01

0.00 38.39 0.00

0.00 24.36 0.00

0.00 22.85 0.00

0.00 19.73 0.00

0.00 25.49 0.00

3.25 44.95 2.32

3.41 44.95 2.43

3.64 44.95 2.60

2.74 44.95 1.95

0.00 21.56 0.00

0.00 19.76 0.00

0.00 21.16 0.00

0.00 31.05 0.00

0.00 8.22 0.00

0.00 4.32 0.00
175.79 24.03 35.83

0.00 46.56 0.00

79.30 76.97 16.16

24.58 15.39 5.01

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 380.54

28.66 37.22

38.38 24.36

24.36 24.36

22.84 19.72

25.48 50.52

50.78 51.18

49.64 21.56

19.76 19.76

21.16 31.04

8.22 4.32
235.64

46.56 46.56

46.56 172.42

44.98 44.98

35.58 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 23 of 547 ends

04/14/2026
C9 51 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-111-39-00
161-111-40-00
161-141-01-00
161-142-01-00
161-142-02-00
161-142-03-00
161-142-04-00
161-142-05-00
161-142-06-00
161-142-07-00
161-142-08-00
161-142-09-00
161-142-10-00
161-142-11-00
161-142-12-00
161-142-13-00
161-142-14-00
161-142-15-00
161-142-16-00
161-142-17-00
161-142-18-00
161-142-19-00
161-142-20-00
161-143-01-00
161-143-02-00
161-143-03-00
161-143-04-00
161-143-05-00
161-143-06-00
161-143-07-00
161-143-08-00
161-143-09-00
161-143-10-00
161-143-11-00
161-143-12-00
161-143-13-00
161-143-14-00
161-143-15-00
161-143-16-00
161-144-01-00
161-144-02-00

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 35.58

21.52 35.58

35.58 35.58

21.52 21.52

35.58 35.58

21.52 21.52

35.58 35.58

35.58 21.52

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 24 of 547 ends

04/14/2026
C9 52 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-144-03-00
161-144-04-00
161-144-05-00
161-144-06-00
161-144-07-00
161-144-08-00
161-144-09-00
161-144-10-00
161-144-11-00
161-144-12-00
161-144-13-00
161-144-14-00
161-144-15-00
161-144-16-00
161-144-17-00
161-144-18-00
161-144-19-00
161-144-20-00
161-144-21-00
161-144-22-00
161-144-23-00
161-144-24-00
161-144-25-00
161-144-26-00
161-144-27-00
161-144-28-00
161-144-29-00
161-144-30-00
161-144-31-00
161-151-01-00
161-151-02-00
161-151-03-00
161-151-04-00
161-151-05-00
161-151-06-00
161-151-07-00
161-151-08-00
161-151-09-00
161-151-10-00
161-151-11-00
161-151-12-00

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 24.06

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

21.52 35.58

35.58 21.52

21.52 21.52

21.52 33.56

33.56 33.56

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 25 of 547 ends

04/14/2026
C9 53 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-151-13-00
161-151-14-00
161-151-15-00
161-151-16-00
161-151-17-00
161-151-18-00
161-151-19-00
161-151-20-00
161-151-21-00
161-151-22-00
161-151-23-00
161-151-24-00
161-151-25-00
161-151-26-00
161-152-01-00
161-152-02-00
161-152-03-00
161-152-04-00
161-152-05-00
161-152-06-00
161-152-07-00
161-152-08-00
161-152-09-00
161-152-10-00
161-152-11-00
161-152-12-00
161-152-13-00
161-153-01-00
161-153-02-00
161-153-03-00
161-153-04-00
161-153-05-00
161-153-06-00
161-154-01-00
161-154-02-00
161-154-03-00
161-154-04-00
161-154-05-00
161-154-06-00
161-154-07-00
161-154-08-00

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 26 of 547 ends

04/14/2026
C9 54 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-154-09-00
161-154-10-00
161-154-11-00
161-155-01-00
161-155-02-00
161-155-03-00
161-155-04-00
161-155-05-00
161-156-01-00
161-156-02-00
161-181-01-00
161-181-02-00
161-181-03-00
161-181-04-00
161-181-05-00
161-181-06-00
161-181-07-00
161-181-08-00
161-181-09-00
161-181-10-00
161-181-11-00
161-181-12-00
161-181-13-00
161-181-14-00
161-181-15-00
161-181-16-00
161-181-17-00
161-182-01-00
161-182-02-00
161-182-03-00
161-182-04-00
161-182-05-00
161-182-06-00
161-182-07-00
161-182-08-00
161-182-09-00
161-182-10-00
161-182-11-00
161-182-12-00
161-182-13-00
161-182-14-00

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

21.52 21.52

21.52 35.58

35.58 21.52

21.52 21.52

21.52 35.58

35.58 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 27 of 547 ends

04/14/2026
C9 55 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-182-15-00
161-182-16-00
161-182-17-00
161-182-18-00
161-182-19-00
161-182-20-00
161-182-21-00
161-182-22-00
161-182-23-00
161-182-24-00
161-182-25-00
161-182-26-00
161-182-27-00
161-182-28-00
161-182-29-00
161-182-30-00
161-182-31-00
161-182-32-00
161-183-01-00
161-183-02-00
161-183-03-00
161-183-04-00
161-183-05-00
161-183-06-00
161-183-07-00
161-183-08-00
161-183-09-00
161-201-01-00
161-201-02-00
161-201-03-00
161-201-04-00
161-201-05-00
161-201-06-00
161-201-07-00
161-201-08-00
161-201-09-00
161-201-10-00
161-201-11-00
161-202-01-00
161-202-02-00
161-203-02-00

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 35.58

35.58 21.52

21.52 21.52

35.58 35.58

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 28 of 547 ends

04/14/2026
C9 56 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-203-03-00
161-203-04-00
161-203-05-00
161-203-06-00
161-203-07-00
161-203-08-00
161-203-09-00
161-203-10-00
161-203-11-00
161-203-12-00
161-203-13-00
161-203-14-00
161-203-15-00
161-203-16-00
161-203-17-00
161-203-18-00
161-203-19-00
161-203-22-00
161-204-01-00
161-204-02-00
161-204-03-00
161-204-04-00
161-204-05-00
161-204-06-00
161-204-07-00
161-205-01-00
161-205-02-00
161-205-03-00
161-205-04-00
161-221-02-00
161-221-03-00
161-221-04-00
161-221-05-00
161-221-06-00
161-221-07-00
161-221-10-00
161-222-01-00
161-222-02-00
161-222-03-00
161-222-04-00
161-222-05-00

5.62 3.88 12.03

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 29 of 547 ends

04/14/2026
C9 57 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-222-06-00
161-222-07-00
161-222-08-00
161-222-09-00
161-222-10-00
161-222-11-00
161-222-12-00
161-222-13-00
161-222-14-00
161-222-15-00
161-222-16-00
161-222-17-00
161-222-18-00
161-222-19-00
161-222-20-00
161-222-21-00
161-222-22-00
161-223-01-00
161-223-02-00
161-223-03-00
161-223-04-00
161-223-05-00
161-223-06-00
161-223-07-00
161-223-08-00
161-223-09-00
161-223-10-00
161-223-11-00
161-223-12-00
161-223-13-00
161-223-14-00
161-223-15-00
161-223-16-00
161-223-17-00
161-223-18-00
161-224-01-00
161-224-02-00
161-224-03-00
161-224-04-00
161-224-05-00
161-224-06-00

5.62 3.88 12.03

5.62 3.88 72.18

5.62 3.88 4.01

5.62 3.88 72.18

19.67 3.88 72.18

5.62 3.88 72.18

19.67 3.88 72.18

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

81.68 81.68

81.68 13.50

13.50 13.50

81.68 81.68

81.68 95.72

95.72 95.72

81.68 81.68

95.72 35.58

35.58 35.58

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 30 of 547 ends

04/14/2026
C9 58 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-224-07-00
161-224-08-00
161-224-09-00
161-224-10-00
161-231-01-00
161-231-02-00
161-231-03-00
161-231-04-00
161-231-05-00
161-231-06-00
161-231-07-00
161-231-08-00
161-231-09-00
161-231-10-00
161-231-11-00
161-231-12-00
161-231-13-00
161-231-14-00
161-231-15-00
161-231-16-00
161-231-17-00
161-231-18-00
161-231-19-00
161-231-20-00
161-231-21-00
161-231-22-00
161-231-23-00
161-231-24-00
161-231-25-00
161-231-26-00
161-231-27-00
161-231-28-00
161-231-29-00
161-231-30-00
161-231-31-00
161-231-32-00
161-231-33-00
161-231-34-00
161-231-35-00
161-231-36-00
161-231-37-00

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 4.01

5.62 3.88 12.03

19.67 3.88 24.06

19.67 3.88 24.06
(0.01)

0.00 0.00

21.52 35.58

35.58 35.58

21.52 21.52

13.50 13.50

21.52 21.52

21.52 47.60

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 31 of 547 ends

04/14/2026
C9 59 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-231-38-00
161-231-40-00
161-231-41-00
161-231-44-00
161-231-49-00
161-231-50-00
161-231-51-00
161-231-54-00
161-231-55-00
161-231-56-00
161-231-57-00
161-231-58-00
161-231-59-00
161-231-60-00
161-231-61-00
161-231-62-00
161-231-63-00
161-231-64-00
161-231-65-00
161-231-66-00
161-231-67-00
161-231-68-00
161-231-69-00
161-231-70-00
161-231-71-00
161-231-72-00
161-231-73-00
161-231-76-00
161-231-77-00
161-231-78-00
161-231-79-00
161-231-80-00
161-231-81-00
161-231-82-00
161-231-83-00
161-231-84-00
161-231-85-00
161-231-86-00
161-231-87-00
161-231-88-00
161-231-89-00

19.67 3.88 12.03

5.62 3.88 12.03

78.68 23.28 96.24

7.02 0.00 30.07

5.62 6.20 24.06

5.62 3.88 24.06

19.67 3.88 24.06

7.02 3.88 15.03

5.62 3.88 12.03

19.67 3.88 24.06

5.62 3.88 24.06
149.49 44.23 30.47

19.67 6.20 24.06

19.67 3.88 12.03

0.00 (0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)

0.00 0.00

35.58 21.52

21.52 198.20

37.08 35.88

33.56 33.56

47.60 47.60

47.60 25.92

21.52 21.52

21.52 47.60

33.56 224.18

49.92 35.58

35.58 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 32 of 547 ends

04/14/2026
C9 60 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-231-90-00
161-231-91-00
161-240-04-00
161-240-05-00
161-240-06-00
161-240-07-00
161-240-08-00
161-240-09-00
161-240-10-00
161-240-11-00
161-240-12-00
161-240-13-00
161-240-14-00
161-240-15-00
161-240-16-00
161-240-17-00
161-240-18-00
161-240-19-00
161-240-20-00
161-240-21-00
161-240-22-00
161-251-02-00
161-251-04-00
161-251-06-00
161-251-07-00
161-251-08-00
161-251-09-00
161-251-10-00
161-251-12-00
161-251-13-00
161-251-14-00
161-251-15-00
161-251-16-00
161-251-17-00
161-251-18-00
161-251-20-00
161-251-21-00
161-251-24-00
161-251-25-00
161-251-26-00
161-251-27-00

8.43 9.31 36.09

5.62 3.88 24.06

29.50 55.57 18.04

19.67 3.88 12.03

19.67 3.88 4.01

19.67 3.88 12.03

5.62 3.88 12.03

39.34 349.20 144.36

5.62 3.88 12.03

5.62 3.88 72.18

5.62 3.88 12.03

5.62 3.88 72.18

39.34 349.20 144.36

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)

0.00 (0.01)

0.00 0.00

0.00 0.00
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)

53.82 33.56
103.10

35.58 35.58

35.58 27.56

35.58 35.58

21.52 532.90

21.52 21.52

21.52 81.68

81.68 21.52

21.52 21.52

81.68 532.90

21.52 21.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 33 of 547 ends

04/14/2026
C9 61 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-251-30-00
161-251-33-00
161-251-34-00
161-251-35-00
161-251-36-00
161-251-37-00
161-251-38-00
161-251-39-00
161-251-40-00
161-251-41-00
161-251-42-00
161-251-43-00
161-251-44-00
161-251-45-00
161-251-46-00
161-251-47-00
161-251-48-00
161-251-49-00
161-251-50-00
161-251-51-00
161-251-52-00
161-251-53-00
161-251-54-00
161-251-55-00
161-251-56-00
161-252-05-00
161-252-10-00
161-252-11-00
161-252-12-00
161-252-13-00
161-260-05-00
161-260-06-00
161-260-07-00
161-260-09-00
161-260-10-00
161-260-11-00
161-260-12-00
161-260-13-00
161-260-30-00
161-260-31-00
161-260-33-00
209.35 0.00 768.22

39.34 79.20 144.36

19.67 3.88 24.06

5.62 3.88 12.03

19.67 3.88 72.18

20.85 26.90 76.51

53.89 50.51 197.77

44.88 41.65 164.70

19.67 3.88 72.18

24.58 3.88 90.22
147.18 291.00 540.10
149.66 628.57 549.20

19.67 3.88 12.03

19.67 3.88 24.06

19.67 3.88 12.03
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 977.56
262.90

47.60 47.60

47.60 21.52

21.52 21.52

95.72 124.26
302.16
251.22

95.72 118.68
978.28
1,327.42

35.58 35.58

35.58 47.60

47.60 47.60

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 34 of 547 ends

04/14/2026
C9 62 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-260-34-00
161-260-35-00
161-261-01-00
161-261-02-00
161-261-03-00
161-261-04-00
161-261-05-00
161-261-06-00
161-261-07-00
161-261-08-00
161-261-09-00
161-261-10-00
161-261-11-00
161-261-12-00
161-261-13-00
161-261-14-00
161-261-15-00
161-261-16-00
161-261-17-00
161-261-18-00
161-261-19-00
161-261-20-00
161-261-21-00
161-261-22-00
161-261-23-00
161-261-24-00
161-261-25-00
161-261-29-00
161-261-30-00
161-261-31-00
161-261-32-00
161-261-33-00
161-261-34-00
161-261-36-00
161-261-37-00
161-261-38-00
161-280-09-00
161-280-13-00
161-280-16-00
161-280-17-00
161-280-19-00

19.67 3.88 12.03

19.67 3.88 24.06

5.62 3.88 12.03

7.02 0.00 5.01

5.62 6.20 12.03
154.40 555.74 566.58

24.58 3.88 15.03

19.67 3.88 12.03

0.00 (0.01)

0.00 35.58

47.60 21.52

21.52 21.52

21.52 12.02

23.84 1,276.72

43.48 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 35 of 547 ends

04/14/2026
C9 63 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-280-20-00
161-280-34-00
161-280-39-00
161-280-40-00
161-280-41-00
161-280-42-00
161-280-43-00
161-280-44-00
161-280-46-00
161-280-47-00
161-280-48-00
161-280-49-00
161-280-50-00
161-280-51-00
161-280-52-00
161-280-53-00
161-280-54-00
161-280-55-00
161-280-56-00
161-280-57-00
161-281-02-00
161-281-04-00
161-281-05-00
161-281-07-00
161-281-08-00
161-281-24-00
161-281-25-00
161-281-28-00
161-281-29-00
161-281-30-00
161-281-31-00
161-281-33-00
161-281-35-00
161-281-36-00
161-281-37-00
161-281-41-00
161-281-44-00
161-281-45-00
161-281-46-00
161-281-47-00
161-281-48-00

19.67 3.88 12.03

24.58 3.88 15.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 4.01

19.67 3.88 4.01

5.62 3.88 4.01

24.58 3.88 90.22

19.67 3.88 72.18

7.02 3.88 15.03

5.62 3.88 12.03

7.02 0.00 15.03

19.67 6.20 12.03

19.67 3.88 12.03

19.67 3.88 4.01

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

7.02 3.88 15.03

5.62 3.88 4.01

0.00 (0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 43.48

21.52 35.58

21.52 21.52

21.52 35.58

13.50 13.50

13.50 27.56

13.50 13.50
118.68

95.72 25.92

25.92 21.52

22.04 37.90

35.58 27.56

21.52 21.52

35.58 35.58

21.52 43.48

35.58 35.58

25.92 25.92

13.50 13.50

13.50 13.50
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 36 of 547 ends

04/14/2026
C9 64 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-281-57-00
161-281-59-00
161-281-60-00
161-281-61-00
161-290-01-00
161-290-04-00
161-290-07-00
161-290-08-00
161-290-09-00
161-290-20-00
161-290-21-00
161-290-22-00
161-290-24-00
161-290-26-00
161-290-43-00
161-290-45-00
161-290-48-00
161-290-49-00
161-290-50-00
161-290-51-00
161-290-52-00
161-290-53-00
161-290-54-00
161-290-55-00
161-290-56-00
161-290-57-00
161-290-58-00
161-290-59-00
161-290-60-00
161-290-61-00
161-290-62-00
161-290-63-00
161-290-65-00
161-290-67-00
161-290-69-00
161-290-71-00
161-290-73-00
161-290-75-00
161-290-77-00
161-290-79-00
161-290-81-00

5.62 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

19.67 3.88 24.06

39.34 12.41 48.12
199.93 854.77 733.68

24.58 15.48 15.03

78.68 23.28 96.24
188.83 55.87 692.92

19.67 3.88 24.06

19.67 3.88 12.03

19.67 3.88 4.01

19.67 3.88 12.03

19.67 3.88 72.18

62.94 18.62 12.83
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

43.48 43.48

35.58 47.60

47.60 47.60

47.60 99.86
1,788.38

55.08 198.20
937.62

47.60 47.60

35.58 27.56

27.56 35.58

35.58 95.72

95.72 95.72

94.38 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 37 of 547 ends

04/14/2026
C9 65 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-290-82-00
161-290-83-00
161-290-84-00
161-290-85-00
161-290-86-00
161-310-01-00
161-310-02-00
161-310-03-00
161-310-04-00
161-310-05-00
161-310-06-00
161-310-07-00
161-310-08-00
161-310-09-00
161-310-10-00
161-310-11-00
161-310-12-00
161-310-13-00
161-310-14-00
161-310-15-00
161-310-16-00
161-310-17-00
161-310-18-00
161-310-19-00
161-310-20-00
161-310-21-00
161-310-22-00
161-310-23-00
161-310-24-00
161-310-25-00
161-310-26-00
161-310-27-00
161-310-28-00
161-310-29-00
161-310-30-00
161-310-31-00
161-310-32-00
161-310-33-00
161-310-34-00
161-310-35-00
161-310-36-00

62.94 18.62 12.83

94.41 27.93 19.24

19.67 6.20 4.01

70.81 20.95 86.61

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)

0.00 0.00
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

94.38 94.38
141.58

29.88 178.36

35.58 35.58

21.52 21.52

21.52 35.58

35.58 35.58

21.52 21.52

21.52 21.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS

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04/14/2026
C9 66 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-310-37-00
161-310-38-00
161-310-39-00
161-310-40-00
161-310-41-00
161-310-44-00
161-310-45-00
161-310-46-00
161-310-47-00
161-310-48-00
161-310-49-00
161-310-50-00
161-310-51-00
161-310-52-00
161-310-53-00
161-310-54-00
161-310-55-00
161-320-01-00
161-320-02-00
161-320-03-00
161-320-04-00
161-320-05-00
161-320-06-00
161-320-07-00
161-320-08-00
161-320-09-00
161-320-10-00
161-320-11-00
161-320-12-00
161-320-13-00
161-320-14-00
161-320-15-00
161-320-16-00
161-320-17-00
161-320-18-00
161-320-19-00
161-320-20-00
161-320-21-00
161-320-22-00
161-320-23-00
161-320-24-00

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 4.01

5.62 3.88 12.03

19.67 3.88 24.06

19.67 3.88 24.06
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

21.52 35.58

21.52 21.52

35.58 35.58

21.52 27.56

27.56 27.56

21.52 21.52

21.52 47.60

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 39 of 547 ends

04/14/2026
C9 67 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-320-25-00
161-320-26-00
161-320-27-00
161-320-28-00
161-320-29-00
161-320-30-00
161-320-31-00
161-320-32-00
161-320-33-00
161-320-34-00
161-320-35-00
161-320-36-00
161-320-37-00
161-320-38-00
161-320-39-00
161-320-40-00
161-320-41-00
161-320-42-00
161-320-43-00
161-320-44-00
161-320-45-00
161-320-46-00
161-360-01-00
161-360-02-00
161-360-03-00
161-360-04-00
161-360-05-00
161-360-06-00
161-360-07-00
161-360-08-00
161-360-09-00
161-360-10-00
161-360-11-00
161-360-12-00
161-360-13-00
161-360-14-00
161-360-15-00
161-360-16-00
161-360-17-00
161-360-18-00
161-360-19-00

19.67 3.88 24.06

5.62 3.88 4.01

5.62 3.88 12.03

19.67 3.88 24.06

47.60 47.60

47.60 13.50

21.52 21.52

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

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04/14/2026
C9 68 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-360-20-00
161-360-21-00
161-360-22-00
161-360-23-00
161-360-24-00
161-360-25-00
161-360-26-00
161-360-27-00
161-360-28-00
161-360-29-00
161-360-30-00
161-360-31-00
161-360-34-00
161-360-36-00
161-370-01-00
161-370-02-00
161-370-03-00
161-370-04-00
161-370-05-00
161-370-06-00
161-370-07-00
161-370-08-00
161-370-09-00
161-370-10-00
161-370-11-00
161-370-12-00
161-370-13-00
161-370-14-00
161-370-15-00
161-370-19-00
161-370-20-00
161-370-21-00
161-370-22-00
161-370-23-00
161-370-24-00
161-370-25-00
161-370-26-00
161-370-27-00
161-370-28-00
161-370-30-00
161-370-31-00

19.67 3.88 24.06

19.67 3.88 72.18

24.58 3.88 90.22

19.67 3.88 72.18

19.67 3.88 24.06

19.67 3.88 12.03

7.02 3.88 15.03

19.67 3.88 24.06

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 24.06

5.62 3.88 24.06
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00

0.00 47.60

47.60 47.60

95.72 95.72
118.68
118.68

95.72 47.60

47.60 47.60

35.58 35.58

35.58 25.92

47.60 47.60

47.60 35.58

21.52 21.52

21.52 33.56

33.56 33.56

33.56 33.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

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04/14/2026
C9 69 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-370-32-00
161-370-33-00
161-370-34-00
161-370-35-00
161-370-36-00
161-370-37-00
161-370-38-00
161-370-39-00
161-370-40-00
161-370-41-00
161-370-42-00
161-370-43-00
161-370-44-00
161-370-45-00
161-370-46-00
161-370-47-00
161-370-48-00
161-370-49-00
161-370-50-00
161-370-51-00
161-370-52-00
161-370-53-00
161-370-54-00
161-370-55-00
161-370-56-00
161-370-57-00
161-370-58-00
161-370-59-00
161-430-01-00
161-430-02-00
161-430-03-00
161-430-04-00
161-430-05-00
161-430-06-00
161-430-07-00
161-430-08-00
161-430-09-00
161-430-10-00
161-430-11-00
161-430-12-00
161-430-13-00

19.67 3.88 24.06

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 47.60

47.60 47.60

47.60 35.58

35.58 35.58

35.58 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 42 of 547 ends

04/14/2026
C9 70 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
161-430-14-00
161-430-15-00
161-430-16-00
161-430-17-00
161-430-18-00
161-430-19-00
161-430-20-00
161-430-21-00
161-430-22-00
161-430-23-00
161-430-24-00
161-430-25-00
161-430-26-00
161-430-27-00
161-430-28-00
161-430-29-00
161-430-30-00
161-430-31-00
161-430-32-00
161-430-33-00
161-430-34-00
161-430-35-00
161-430-36-00
161-430-37-00
161-430-38-00
161-430-39-00
161-430-40-00
161-430-41-00
161-430-42-00
161-430-43-00
161-430-44-00
161-430-45-00
161-430-46-00
161-430-47-00
161-430-48-00
161-430-49-00
161-430-50-00
161-430-51-00
161-430-52-00
161-430-53-00
161-430-54-00

19.67 3.88 12.03

0.00 0.00

0.00 35.58

35.58 35.58

35.58 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 43 of 547 ends

04/14/2026
C9 71 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-430-55-00
161-430-56-00
161-430-57-00
161-430-58-00
161-430-59-00
161-430-60-00
161-430-61-00
161-430-62-00
161-430-63-00
161-430-64-00
161-430-65-00
161-430-66-00
161-430-67-00
161-430-68-00
161-430-69-00
161-430-70-00
161-430-71-00
161-430-72-00
161-430-73-00
161-430-74-00
161-430-75-00
161-430-76-00
161-430-77-00
161-430-78-00
161-430-79-00
161-430-80-00
161-430-81-00
161-430-82-00
161-430-83-00
161-430-84-00
161-430-85-00
161-430-86-00
161-430-87-00
161-430-88-00
161-770-01-00
161-770-02-00
161-770-03-00
161-770-04-00
161-770-05-00
161-770-06-00
161-770-07-00

19.67 3.88 12.03

24.58 13.82 90.22

19.67 3.88 24.06

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 35.58

35.58 128.62

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 44 of 547 ends

04/14/2026
C9 72 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
161-770-08-00
161-770-09-00
161-770-10-00
161-770-11-00
161-770-12-00
161-770-13-00
161-770-14-00
161-770-15-00
161-770-16-00
161-770-17-00
161-770-18-00
161-770-19-00
161-770-20-00
161-770-21-00
161-770-22-00
161-770-23-00
161-770-24-00
161-770-25-00
161-770-26-00
161-770-27-00
161-770-28-00
161-770-29-00
161-770-30-00
161-770-31-00
161-770-32-00
161-770-33-00
161-770-34-00
161-770-35-00
161-770-36-00
161-770-37-00
162-130-01-00
162-130-04-00
162-130-20-00
162-130-21-00
162-130-30-00
162-130-31-00
162-130-33-00
162-130-40-00
162-130-41-00
162-130-42-00
162-130-43-00

19.67 3.88 24.06

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 24.06

24.58 3.88 15.03

7.02 0.00 5.01

5.62 0.00 4.01

19.67 3.88 24.06

24.58 3.88 30.07

19.67 3.88 24.06

19.67 3.88 12.03

19.67 0.00 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

47.60 47.60

21.52 35.58

35.58 35.58

47.60 43.48

12.02 9.62

47.60 58.52

47.60 35.58

35.58 35.58

31.70 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 45 of 547 ends

04/14/2026
C9 73 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-130-44-00
162-130-45-00
162-130-46-00
162-130-47-00
162-130-48-00
162-130-49-00
162-130-50-00
162-130-51-00
162-130-52-00
162-130-53-00
162-130-54-00
162-130-55-00
162-140-30-00
162-140-31-00
162-140-43-00
162-140-50-00
162-140-55-00
162-140-56-00
162-140-57-00
162-140-58-00
162-140-60-00
162-140-61-00
162-140-62-00
162-140-63-00
162-140-69-00
162-140-70-00
162-140-71-00
162-140-72-00
162-140-73-00
162-140-74-00
162-140-75-00
162-140-76-00
162-140-77-00
162-140-80-00
162-140-81-00
162-140-82-00
162-140-83-00
162-140-84-00
162-140-85-00
162-140-86-00
162-140-88-00

19.67 3.88 12.03

19.67 3.88 4.01

19.67 6.20 12.03

24.58 3.88 15.03

7.02 3.88 5.01

5.62 3.88 4.01

5.62 3.88 24.06

5.62 0.00 4.01

5.62 3.88 4.01

19.67 3.88 12.03

19.67 3.88 24.06

5.62 3.88 4.01

24.58 3.88 15.03

19.67 3.88 12.03

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

35.58 35.58

35.58 27.56

27.56 27.56

37.90 43.48

15.90 15.90

13.50 13.50

33.56 9.62

13.50 13.50

35.58 35.58

47.60 13.50

13.50 13.50

43.48 35.58

35.58 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 46 of 547 ends

04/14/2026
C9 74 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-140-89-00
162-140-90-00
162-181-01-00
162-181-02-00
162-181-03-00
162-181-04-00
162-181-05-00
162-181-06-00
162-181-07-00
162-181-08-00
162-181-09-00
162-182-01-00
162-182-02-00
162-182-03-00
162-182-04-00
162-182-05-00
162-182-06-00
162-182-07-00
162-182-08-00
162-182-09-00
162-182-10-00
162-182-11-00
162-182-12-00
162-183-01-00
162-183-02-00
162-183-03-00
162-183-04-00
162-183-05-00
162-184-01-00
162-184-02-00
162-184-03-00
162-184-04-00
162-184-05-00
162-184-06-00
162-184-07-00
162-184-08-00
162-184-09-00
162-184-10-00
162-185-01-00
162-185-02-00
162-185-03-00

19.67 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

19.67 3.88 12.03

19.67 3.88 24.06

5.62 3.88 24.06

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)

0.00 0.00

0.00 35.58

35.58 33.56

33.56 33.56

33.56 47.60

33.56 33.56

47.60 47.60

47.60 33.56

33.56 33.56

33.56 47.60

47.60 35.58

35.58 35.58

35.58 47.60

47.60 33.56

33.56 33.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 47 of 547 ends

04/14/2026
C9 75 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-185-04-00
162-185-05-00
162-185-06-00
162-185-07-00
162-185-08-00
162-185-09-00
162-185-10-00
162-185-11-00
162-185-12-00
162-185-13-00
162-185-14-00
162-191-01-00
162-191-02-00
162-191-03-00
162-191-04-00
162-191-05-00
162-192-01-00
162-192-02-00
162-192-03-00
162-192-04-00
162-192-05-00
162-192-06-00
162-192-07-00
162-192-08-00
162-192-09-00
162-192-10-00
162-192-11-00
162-192-12-00
162-192-13-00
162-192-14-00
162-192-15-00
162-192-16-00
162-193-01-00
162-193-02-00
162-193-03-00
162-193-04-00
162-193-05-00
162-193-06-00
162-193-07-00
162-193-08-00
162-193-09-00

5.62 3.88 24.06

19.67 3.88 24.06

19.67 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

33.56 33.56

47.60 35.58

35.58 35.58

35.58 33.56

33.56 33.56

47.60 47.60

47.60 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 48 of 547 ends

04/14/2026
C9 76 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-193-10-00
162-193-11-00
162-193-12-00
162-193-13-00
162-193-14-00
162-194-01-00
162-194-02-00
162-194-03-00
162-194-04-00
162-194-05-00
162-194-06-00
162-194-07-00
162-194-08-00
162-194-09-00
162-194-10-00
162-194-11-00
162-194-12-00
162-194-13-00
162-194-14-00
162-195-01-00
162-195-02-00
162-211-01-00
162-211-02-00
162-211-03-00
162-211-04-00
162-211-05-00
162-211-06-00
162-211-07-00
162-211-08-00
162-211-09-00
162-211-10-00
162-211-11-00
162-211-12-00
162-211-13-00
162-211-14-00
162-211-15-00
162-211-16-00
162-212-01-00
162-212-02-00
162-212-03-00
162-212-04-00

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 47.60

47.60 47.60

33.56 33.56

33.56 47.60

47.60 47.60

35.58 35.58

21.52 21.52

21.52 35.58

35.58 35.58

35.58 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 49 of 547 ends

04/14/2026
C9 77 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-212-05-00
162-212-06-00
162-212-07-00
162-212-08-00
162-212-09-00
162-212-10-00
162-212-11-00
162-212-12-00
162-212-13-00
162-212-14-00
162-212-15-00
162-212-16-00
162-213-01-00
162-213-02-00
162-213-03-00
162-213-04-00
162-213-05-00
162-213-06-00
162-213-07-00
162-213-08-00
162-213-09-00
162-213-10-00
162-213-11-00
162-213-12-00
162-213-13-00
162-213-14-00
162-213-15-00
162-213-16-00
162-214-01-00
162-214-02-00
162-214-03-00
162-214-04-00
162-214-05-00
162-214-06-00
162-214-07-00
162-214-08-00
162-214-09-00
162-214-10-00
162-214-11-00
162-214-12-00
162-214-13-00

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 35.58

21.52 21.52

35.58 35.58

35.58 21.52

21.52 21.52

21.52 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 50 of 547 ends

04/14/2026
C9 78 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-214-14-00
162-214-15-00
162-214-16-00
162-221-01-00
162-221-02-00
162-221-03-00
162-221-04-00
162-221-05-00
162-221-06-00
162-221-07-00
162-221-08-00
162-221-09-00
162-221-10-00
162-221-12-00
162-221-13-00
162-221-14-00
162-221-15-00
162-221-16-00
162-221-17-00
162-221-18-00
162-221-19-00
162-221-20-00
162-221-21-00
162-221-22-00
162-221-23-00
162-221-24-00
162-221-25-00
162-221-26-00
162-221-27-00
162-221-31-00
162-221-33-00
162-221-34-00
162-221-35-00
162-221-38-00
162-221-40-00
162-221-41-00
162-221-42-00
162-221-46-00
162-221-47-00
162-221-48-00
162-221-49-00

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 4.01

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

7.02 3.88 15.03

19.67 6.20 12.03

24.58 3.88 15.03

19.67 0.00 12.03

19.67 3.88 12.03

24.58 0.00 15.03

24.58 3.88 15.03

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)

0.00 (0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)

0.00 0.00

21.52 21.52

21.52 35.58

35.58 35.58

13.50 13.50

21.52 21.52

35.58 35.58

21.52 21.52

21.52 35.58

35.58 25.92

37.90 43.48

43.48 31.70

35.58 35.58

35.58 39.60

43.48 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 51 of 547 ends

04/14/2026
C9 79 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-221-50-00
162-221-51-00
162-221-52-00
162-221-53-00
162-221-54-00
162-221-55-00
162-221-56-00
162-221-57-00
162-221-58-00
162-221-59-00
162-221-60-00
162-221-62-00
162-221-64-00
162-222-01-00
162-222-02-00
162-222-03-00
162-222-04-00
162-222-05-00
162-222-06-00
162-222-07-00
162-222-08-00
162-222-09-00
162-223-01-00
162-223-02-00
162-223-03-00
162-223-04-00
162-223-05-00
162-223-06-00
162-223-07-00
162-223-08-00
162-223-09-00
162-223-10-00
162-223-11-00
162-223-12-00
162-223-13-00
162-223-14-00
162-231-02-00
162-231-03-00
162-231-04-00
162-231-05-00
162-231-06-00

19.67 3.88 12.03

24.58 3.88 15.03

5.62 3.88 12.03

24.58 0.00 15.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 4.01

5.62 3.88 12.03

5.62 3.88 4.01

5.62 3.88 12.03

5.62 6.20 12.03

8.43 9.31 18.04

5.62 3.88 24.06

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

35.58 35.58

43.48 21.52

39.60 35.58

21.52 21.52

13.50 13.50

21.52 21.52

13.50 13.50

13.50 21.52

23.84 35.78

33.56 33.56

33.56 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 52 of 547 ends

04/14/2026
C9 80 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-231-07-00
162-231-08-00
162-231-10-00
162-231-11-00
162-231-12-00
162-231-15-00
162-231-16-00
162-231-17-00
162-231-18-00
162-231-19-00
162-231-21-00
162-231-22-00
162-231-23-00
162-231-24-00
162-231-26-00
162-231-27-00
162-232-01-00
162-232-02-00
162-232-03-00
162-232-04-00
162-232-05-00
162-232-06-00
162-232-07-00
162-232-11-00
162-232-12-00
162-232-13-00
162-232-14-00
162-232-15-00
162-232-16-00
162-232-17-00
162-232-18-00
162-232-27-00
162-232-28-00
162-232-29-00
162-232-31-00
162-232-33-00
162-232-39-00
162-232-40-00
162-232-41-00
162-232-42-00
162-232-44-00

5.62 3.88 24.06

5.62 3.88 4.01

5.62 3.88 12.03

5.62 0.00 4.01

5.62 3.88 4.01

5.62 0.00 4.01

5.62 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 12.03

5.62 0.00 12.03

7.02 3.88 15.03

7.02 0.00 5.01

5.62 3.88 12.03

7.02 0.00 5.01

19.67 3.88 12.03

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

33.56 33.56

13.50 13.50

13.50 21.52

21.52 9.62

13.50 9.62

21.52 21.52

21.52 33.56

33.56 33.56

47.60 21.52

17.64 25.92

12.02 21.52

12.02 35.58

35.58 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 53 of 547 ends

04/14/2026
C9 81 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-232-45-00
162-232-46-00
162-232-47-00
162-232-48-00
162-232-49-00
162-232-50-00
162-232-51-00
162-232-52-00
162-232-53-00
162-232-54-00
162-232-55-00
162-232-56-00
162-232-57-00
162-232-58-00
162-232-59-00
162-232-60-00
162-232-61-00
162-232-62-00
162-232-63-00
162-430-01-00
162-430-02-00
162-430-03-00
162-430-04-00
162-430-05-00
162-430-06-00
162-430-07-00
162-430-12-00
162-430-13-00
162-430-14-00
162-430-15-00
162-430-16-00
162-430-17-00
162-430-18-00
162-430-19-00
162-430-20-00
162-430-21-00
162-430-22-00
162-430-23-00
162-430-24-00
162-430-25-00
162-430-28-00

19.67 3.88 12.03

5.62 0.00 4.01

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 4.01

19.67 3.88 12.03

19.67 3.88 4.01

5.62 3.88 12.03

19.67 3.88 24.06

19.67 3.88 12.03

0.00 (0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 35.58

9.62 21.52

21.52 21.52

35.58 35.58

21.52 35.58

21.52 21.52

21.52 35.58

27.56 27.56

35.58 27.56

27.56 27.56

21.52 21.52

21.52 47.60

47.60 47.60

47.60 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 54 of 547 ends

04/14/2026
C9 82 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-430-29-00
162-430-30-00
162-430-31-00
162-430-32-00
162-430-33-00
162-430-34-00
162-430-35-00
162-430-36-00
162-430-39-00
162-430-43-00
162-430-44-00
162-430-45-00
162-430-46-00
162-430-47-00
162-430-48-00
162-430-49-00
162-430-50-00
162-430-51-00
162-430-52-00
162-430-54-00
162-431-01-00
162-431-02-00
162-431-03-00
162-431-04-00
162-431-05-00
162-431-06-00
162-431-07-00
162-431-08-00
162-432-01-00
162-432-02-00
162-432-03-00
162-432-04-00
162-432-05-00
162-432-06-00
162-432-07-00
162-432-08-00
162-432-09-00
162-432-10-00
162-432-11-00
162-432-12-00
162-432-13-00

19.67 3.88 12.03

19.67 3.88 24.06

5.62 3.88 4.01

19.67 3.88 24.06

5.62 3.88 4.01

19.67 3.88 24.06

19.67 3.88 12.03

0.00 0.00

0.00 35.58

47.60 47.60

47.60 13.50

47.60 47.60

13.50 47.60

47.60 47.60

47.60 35.58

35.58 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 55 of 547 ends

04/14/2026
C9 83 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-432-14-00
162-432-15-00
162-432-16-00
162-450-01-00
162-450-02-00
162-450-03-00
162-450-04-00
162-450-05-00
162-450-06-00
162-450-07-00
162-450-08-00
162-450-09-00
162-450-10-00
162-450-11-00
162-450-12-00
162-450-13-00
162-451-01-00
162-451-02-00
162-451-03-00
162-451-04-00
162-451-05-00
162-451-06-00
162-451-07-00
162-451-08-00
162-451-09-00
162-451-10-00
162-451-11-00
162-451-12-00
162-451-13-00
162-451-14-00
162-451-15-00
162-451-16-00
162-451-17-00
162-451-18-00
162-451-19-00
162-451-20-00
162-451-21-00
162-451-22-00
162-451-23-00
162-451-24-00
162-451-25-00

19.67 3.88 12.03

0.00 0.00

0.00 35.58

35.58 35.58

35.58 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 56 of 547 ends

04/14/2026
C9 84 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-451-26-00
162-451-27-00
162-451-28-00
162-451-29-00
162-451-30-00
162-451-31-00
162-451-32-00
162-451-33-00
162-451-34-00
162-451-35-00
162-451-36-00
162-451-37-00
162-451-38-00
162-451-39-00
162-451-40-00
162-451-41-00
162-451-42-00
162-451-43-00
162-451-47-00
162-451-48-00
162-451-49-00
162-451-50-00
162-451-51-00
162-470-01-00
162-470-02-00
162-470-03-00
162-470-04-00
162-470-05-00
162-470-06-00
162-470-07-00
162-470-08-00
162-470-09-00
162-470-10-00
162-470-11-00
162-470-12-00
162-470-13-00
162-470-14-00
162-470-15-00
162-470-16-00
162-470-17-00
162-470-18-00

19.67 3.88 12.03

5.62 3.88 4.01

5.62 6.20 4.01

5.62 3.88 4.01

19.67 3.88 4.01

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 35.58

35.58 35.58

35.58 13.50

15.82 13.50

13.50 27.56

27.56 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 57 of 547 ends

04/14/2026
C9 85 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-470-19-00
162-470-20-00
162-470-24-00
162-470-25-00
162-470-26-00
162-470-27-00
162-470-28-00
162-470-29-00
162-470-30-00
162-470-31-00
162-470-32-00
162-470-33-00
162-470-34-00
162-470-35-00
162-470-36-00
162-470-37-00
162-470-38-00
162-470-39-00
162-470-40-00
162-470-41-00
162-470-42-00
162-470-43-00
162-470-44-00
162-470-45-00
162-470-46-00
162-470-47-00
162-470-48-00
162-470-49-00
162-470-50-00
162-470-51-00
162-470-52-00
162-470-54-00
162-493-23-00
162-493-26-00
162-493-27-00
162-493-28-00
162-493-33-00
162-493-39-00
162-510-01-00
162-510-02-00
162-510-03-00

19.67 3.88 4.01

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 4.01

5.62 3.88 4.01

5.62 6.20 12.03

19.67 3.88 12.03

19.67 3.88 4.01

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 27.56

27.56 21.52

35.58 35.58

27.56 13.50

13.50 13.50

23.84 35.58

35.58 35.58

35.58 27.56

27.56 27.56
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 58 of 547 ends

04/14/2026
C9 86 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
162-510-04-00
162-510-05-00
162-510-06-00
162-510-07-00
162-510-08-00
162-510-09-00
162-510-10-00
162-510-11-00
162-510-12-00
162-510-13-00
162-510-16-00
162-510-17-00
162-510-18-00
162-510-19-00
162-510-20-00
162-510-21-00
162-510-22-00
162-510-23-00
162-510-26-00
162-510-27-00
162-510-28-00
162-510-29-00
162-510-30-00
162-510-31-00
162-510-32-00
162-510-35-00
162-510-36-00
162-510-42-00
162-510-43-00
162-511-01-00
162-511-02-00
162-511-03-00
162-511-04-00
162-511-05-00
162-511-06-00
162-511-07-00
162-511-08-00
162-511-09-00
162-511-10-00
162-511-11-00
162-511-12-00

19.67 3.88 4.01

19.67 6.20 4.01

19.67 3.88 4.01

19.67 3.88 12.03

19.67 3.88 4.01

24.58 3.88 30.07

24.58 3.88 5.01

24.58 3.88 30.07

5.62 3.88 4.01

19.67 3.88 12.03

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

27.56 27.56

29.88 27.56

35.58 35.58

27.56 27.56

58.52 58.52

58.52 33.46

58.52 58.52

58.52 13.50

13.50 35.58

35.58 35.58

35.58 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 59 of 547 ends

04/14/2026
C9 87 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-511-13-00
162-511-14-00
162-511-15-00
162-511-16-00
162-511-17-00
162-511-18-00
162-512-01-00
162-512-02-00
162-512-03-00
162-512-04-00
162-512-05-00
162-512-06-00
162-512-07-00
162-512-08-00
162-512-09-00
162-512-10-00
162-512-11-00
162-512-12-00
162-512-13-00
162-512-14-00
162-512-15-00
162-512-16-00
162-512-17-00
162-512-18-00
162-512-19-00
162-512-20-00
162-512-21-00
162-512-22-00
162-512-23-00
162-512-24-00
162-512-25-00
162-512-26-00
162-512-27-00
162-512-33-00
162-590-01-00
162-590-02-00
162-590-03-00
162-590-04-00
162-590-05-00
162-590-06-00
162-590-07-00

19.67 3.88 12.03

5.62 3.88 12.03

24.58 3.88 30.07

5.62 3.88 4.01

0.00 0.00

35.58 35.58

21.52 21.52

21.52 58.52

13.50 13.50

13.50 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 60 of 547 ends

04/14/2026
C9 88 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
162-590-08-00
163-010-02-00
163-010-03-00
163-022-01-00
163-022-02-00
163-022-03-00
163-022-04-00
163-022-05-00
163-022-06-00
163-022-08-00
163-022-12-00
163-022-13-00
163-022-14-00
163-022-15-00
163-022-16-00
163-022-17-00
163-022-18-00
163-022-19-00
163-022-20-00
163-022-21-00
163-022-22-00
163-022-23-00
163-023-03-00
163-023-04-00
163-023-05-00
163-023-12-00
163-023-16-00
163-023-17-00
163-023-18-00
163-023-19-00
163-023-22-00
163-023-24-00
163-023-27-00
163-023-29-00
163-023-30-00
163-023-32-00
163-023-33-00
163-023-34-00
163-023-35-00
163-023-36-00
163-023-37-00

5.62 3.88 4.01

7.02 3.88 15.03

8.43 3.88 18.04

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

7.02 3.88 15.03

24.58 3.88 15.03

19.67 3.88 12.03

5.62 6.20 12.03

19.67 3.88 12.03

7.02 3.88 15.03

5.62 3.88 12.03

19.67 3.88 12.03

7.02 3.88 15.03

24.58 3.88 15.03

7.02 3.88 15.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 4.01

5.62 3.88 4.01
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

13.50 25.92

30.34 21.52

21.52 21.52

21.52 35.58

35.58 21.52

25.92 25.92

43.48 35.58

35.58 35.58

23.84 35.58

35.58 25.92

21.52 21.52

21.52 35.58

35.58 35.58

25.92 43.48

25.92 35.58

21.52 21.52

21.52 13.50

13.50 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 61 of 547 ends

04/14/2026
C9 89 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-023-38-00
163-023-43-00
163-023-44-00
163-023-74-00
163-023-75-00
163-023-76-00
163-023-77-00
163-023-78-00
163-023-79-00
163-023-80-00
163-023-81-00
163-023-82-00
163-024-01-00
163-024-03-00
163-024-05-00
163-024-08-00
163-024-10-00
163-024-12-00
163-024-13-00
163-024-15-00
163-024-16-00
163-031-06-00
163-031-07-00
163-031-09-00
163-031-13-00
163-031-18-00
163-031-24-00
163-031-25-00
163-031-26-00
163-031-27-00
163-031-30-00
163-031-31-00
163-031-33-00
163-031-34-00
163-031-35-00
163-031-36-00
163-031-37-00
163-031-38-00
163-031-39-00
163-031-40-00
163-031-42-00

19.67 3.88 12.03

5.62 3.88 4.01

19.67 3.88 4.01

7.02 3.88 5.01

19.67 3.88 4.01

7.02 3.88 15.03

5.62 3.88 4.01

19.67 3.88 12.03

24.58 3.88 15.03
597.96 147.44 365.71

5.62 3.88 4.01

19.67 3.88 12.03

5.62 6.20 12.03

5.62 3.88 12.03

24.58 3.88 15.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 0.00 12.03

19.67 3.88 12.03

5.62 3.88 12.03

0.00 (0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 (0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

35.58 13.50

13.50 27.56

27.56 27.56

15.90 27.56

25.92 13.50

35.58 43.48
1,111.10

13.50 13.50

35.58 35.58

23.84 21.52

21.52 43.48

21.52 21.52

35.58 17.64

35.58 21.52
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 62 of 547 ends

04/14/2026
C9 90 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-031-43-00
163-032-07-00
163-032-08-00
163-032-09-00
163-032-10-00
163-032-11-00
163-032-12-00
163-032-13-00
163-032-15-00
163-032-16-00
163-032-17-00
163-032-24-00
163-032-25-00
163-032-26-00
163-032-28-00
163-032-30-00
163-032-31-00
163-032-32-00
163-032-33-00
163-032-34-00
163-032-36-00
163-032-37-00
163-032-39-00
163-032-41-00
163-032-42-00
163-032-43-00
163-032-44-00
163-032-45-00
163-032-46-00
163-041-01-00
163-041-02-00
163-041-05-00
163-041-08-00
163-041-09-00
163-041-10-00
163-041-11-00
163-041-12-00
163-041-13-00
163-041-14-00
163-042-18-00
163-042-22-00

5.62 3.88 12.03

19.67 3.88 12.03

19.67 6.20 12.03

19.67 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

24.58 3.88 15.03

5.62 3.88 12.03

19.67 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

7.02 3.88 15.03

5.62 0.00 12.03
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)

0.00 (0.01)
(0.01)

21.52 35.58

35.58 35.58

37.90 35.58

35.58 35.58

43.48 35.58

35.58 35.58

21.52 21.52

35.58 35.58

21.52 21.52

35.58 35.58

35.58 43.48

43.48 35.58

35.58 43.48

21.52 35.58

43.48 43.48

35.58 25.92

17.64 Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 63 of 547 ends

04/14/2026
C9 91 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-042-23-00
163-042-24-00
163-042-26-00
163-042-27-00
163-042-28-00
163-042-29-00
163-042-30-00
163-042-31-00
163-042-32-00
163-042-33-00
163-042-34-00
163-042-35-00
163-042-36-00
163-042-37-00
163-042-38-00
163-042-39-00
163-042-40-00
163-042-41-00
163-042-42-00
163-042-43-00
163-042-44-00
163-042-45-00
163-042-46-00
163-042-47-00
163-042-48-00
163-042-49-00
163-042-50-00
163-042-51-00
163-045-02-00
163-045-03-00
163-045-05-00
163-045-06-00
163-045-07-00
163-045-08-00
163-045-09-00
163-045-10-00
163-046-02-00
163-046-03-00
163-046-04-00
163-046-05-00
163-046-06-00

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

7.02 3.88 15.03

5.62 3.88 12.03

7.02 3.88 15.03

19.67 3.88 12.03

19.67 0.00 12.03

19.67 3.88 12.03
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 21.52

21.52 35.58

35.58 35.58

35.58 21.52

21.52 25.92

21.52 21.52

25.92 35.58

35.58 35.58

31.70 35.58
Slight variances may occur due to rounding
Copyright © 2013 by NBS

Page 64 of 547 ends

04/14/2026
C9 92 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-046-07-00
163-046-09-00
163-046-10-00
163-046-12-00
163-046-13-00
163-046-14-00
163-046-15-00
163-046-16-00
163-046-17-00
163-046-18-00
163-046-19-00
163-046-20-00
163-046-21-00
163-046-22-00
163-046-23-00
163-047-03-00
163-047-04-00
163-047-05-00
163-047-06-00
163-047-07-00
163-047-08-00
163-047-09-00
163-047-10-00
163-047-11-00
163-047-12-00
163-047-13-00
163-047-14-00
163-047-17-00
163-047-18-00
163-047-19-00
163-047-20-00
163-047-21-00
163-047-22-00
163-047-23-00
163-047-24-00
163-047-25-00
163-047-26-00
163-047-27-00
163-047-28-00
163-048-01-00
163-048-02-00

24.58 3.88 15.03

19.67 3.88 12.03

24.58 32.93 15.03

19.67 3.88 12.03

39.34 12.41 24.06

19.67 3.88 12.03

19.67 6.20 12.03

19.67 3.88 12.03

5.62 3.88 12.03

24.58 3.88 15.03

7.02 3.88 15.03

19.67 3.88 12.03

5.62 3.88 12.03

7.02 3.88 15.03

5.62 3.88 12.03

19.67 3.88 12.03

24.58 3.88 15.03

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)

43.48 43.48

43.48 35.58

35.58 35.58

35.58 72.54

35.58 35.58

75.80 35.58

37.90 35.58

35.58 35.58

35.58 21.52

43.48 25.92

35.58 35.58

21.52 21.52

21.52 25.92

21.52 35.58

43.48 21.52

Page 65 of 547 ends

04/14/2026
C9 93 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-048-03-00
163-048-04-00
163-048-05-00
163-048-06-00
163-048-07-00
163-048-08-00
163-049-01-00
163-061-01-00
163-061-02-00
163-061-03-00
163-061-06-00
163-061-07-00
163-061-08-00
163-062-01-00
163-062-02-00
163-062-06-00
163-062-07-00
163-062-08-00
163-062-10-00
163-062-11-00
163-062-13-00
163-062-14-00
163-062-15-00
163-062-16-00
163-062-17-00
163-062-18-00
163-062-19-00
163-063-01-00
163-063-02-00
163-063-03-00
163-063-04-00
163-063-05-00
163-063-06-00
163-063-07-00
163-081-01-00
163-081-02-00
163-081-03-00
163-081-04-00
163-081-05-00
163-081-06-00
163-081-07-00

5.62 3.88 12.03

29.50 60.70 18.04

19.67 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

21.52 21.52
108.24

35.58 35.58

35.58 43.48

35.58 35.58

35.58 21.52

21.52 21.52

Page 66 of 547 ends

04/14/2026
C9 94 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-081-08-00
163-081-09-00
163-081-10-00
163-081-11-00
163-081-12-00
163-081-13-00
163-081-14-00
163-081-15-00
163-081-16-00
163-081-17-00
163-081-18-00
163-081-19-00
163-081-20-00
163-081-21-00
163-081-22-00
163-081-23-00
163-081-24-00
163-082-01-00
163-082-02-00
163-082-03-00
163-082-04-00
163-082-05-00
163-082-06-00
163-082-07-00
163-082-08-00
163-082-09-00
163-082-10-00
163-082-11-00
163-082-12-00
163-082-13-00
163-082-14-00
163-082-15-00
163-083-01-00
163-083-02-00
163-083-03-00
163-083-04-00
163-083-05-00
163-083-06-00
163-083-07-00
163-083-08-00
163-083-09-00

5.62 3.88 12.03

5.62 6.20 12.03

5.62 3.88 12.03

21.52 21.52

23.84 21.52

21.52 21.52

Page 67 of 547 ends

04/14/2026
C9 95 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-083-10-00
163-083-11-00
163-083-12-00
163-083-13-00
163-083-14-00
163-083-15-00
163-083-16-00
163-083-17-00
163-083-18-00
163-083-19-00
163-083-20-00
163-083-21-00
163-111-01-00
163-111-02-00
163-111-03-00
163-111-04-00
163-111-05-00
163-111-06-00
163-111-07-00
163-111-08-00
163-111-09-00
163-111-10-00
163-112-01-00
163-112-02-00
163-112-03-00
163-112-04-00
163-112-05-00
163-112-06-00
163-112-07-00
163-112-08-00
163-112-09-00
163-112-10-00
163-113-01-00
163-113-02-00
163-113-03-00
163-113-04-00
163-113-05-00
163-113-06-00
163-113-07-00
163-113-08-00
163-113-09-00

5.62 3.88 12.03

19.67 3.88 4.01

19.67 3.88 12.03

19.67 3.88 4.01

19.67 3.88 12.03

19.67 3.88 4.01

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 21.52

21.52 21.52

21.52 27.56

35.58 35.58

27.56 27.56

35.58 35.58

27.56 27.56

35.58 35.58

Page 68 of 547 ends

04/14/2026
C9 96 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-113-10-00
163-113-11-00
163-113-12-00
163-113-13-00
163-113-14-00
163-113-15-00
163-113-16-00
163-113-17-00
163-113-18-00
163-113-19-00
163-113-20-00
163-121-05-00
163-121-06-00
163-121-10-00
163-121-11-00
163-121-12-00
163-121-13-00
163-121-15-00
163-121-18-00
163-121-19-00
163-121-20-00
163-121-21-00
163-121-22-00
163-121-23-00
163-122-01-00
163-122-02-00
163-122-05-00
163-122-06-00
163-122-09-00
163-130-01-00
163-130-03-00
163-130-04-00
163-130-08-00
163-130-09-00
163-130-10-00
163-130-17-00
163-130-18-00
163-130-19-00
163-130-20-00
163-130-21-00
163-151-01-00

19.67 3.88 12.03

5.62 3.88 4.01

19.67 3.88 4.01

24.58 0.00 5.01
700.25 172.66 142.75

78.07 34.16 47.74

5.62 3.88 4.01

52.71 81.55 32.24
346.19 85.36 211.72

39.34 30.36 24.06

19.67 3.88 4.01

19.67 3.88 4.01
134.88 116.40 288.72

19.67 3.88 4.01

24.58 3.88 5.01

52.78 18.92 32.28

0.51 15.69 0.31

39.34 28.57 24.06

17.19 22.58 36.80

11.09 52.06 23.75

12.16 0.00 26.04
169.51 22.24 103.67

39.03 24.42 23.87

11.24 11.28 24.06

21.68 15.17 46.42

19.71 17.33 42.20

22.80 13.93 48.80

5.62 6.20 4.01

0.00 0.00

0.00 (0.01)
(0.01)

0.00 (0.01)

0.00 (0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 (0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 (0.01)
(0.01)

35.58 35.58

35.58 13.50

13.50 27.56

29.58 1,015.66
159.96

13.50 166.50
643.26

93.76 27.56

27.56 540.00

27.56 27.56

27.56 33.46
103.98

16.50 91.96

76.56 86.90

38.20 295.42

87.32 46.58

83.26 79.24

Page 69 of 547 ends

04/14/2026
C9 97 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-151-02-00
163-151-03-00
163-151-04-00
163-151-05-00
163-151-06-00
163-151-08-00
163-151-09-00
163-151-10-00
163-151-11-00
163-151-12-00
163-151-13-00
163-151-14-00
163-151-15-00
163-151-16-00
163-151-17-00
163-151-18-00
163-151-20-00
163-151-21-00
163-151-22-00
163-151-23-00
163-151-24-00
163-151-25-00
163-152-01-00
163-152-02-00
163-152-03-00
163-152-04-00
163-152-05-00
163-153-04-00
163-153-05-00
163-153-06-00
163-153-07-00
163-153-08-00
163-153-09-00
163-153-10-00
163-153-11-00
163-153-12-00
163-153-13-00
163-153-14-00
163-154-01-00
163-154-02-00
163-154-03-00

5.62 3.88 12.03

5.62 0.00 4.01

5.62 3.88 12.03

5.62 0.00 4.01

19.67 0.00 4.01

19.67 3.88 12.03

5.62 3.88 12.03

5.62 6.20 12.03

8.43 9.31 18.04

5.62 3.88 12.03

5.62 6.20 12.03

5.62 3.88 12.03

5.62 3.88 4.01

5.62 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 21.52

21.52 21.52

21.52 9.62

9.62 9.62

9.62 21.52

21.52 9.62

9.62 23.68

35.58 35.58

35.58 21.52

21.52 21.52

23.84 35.78

21.52 23.84

21.52 21.52

13.50 21.52

21.52 21.52

Page 70 of 547 ends

04/14/2026
C9 98 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-154-06-00
163-154-12-00
163-154-13-00
163-154-16-00
163-154-17-00
163-154-18-00
163-154-19-00
163-154-20-00
163-154-21-00
163-154-22-00
163-154-23-00
163-154-24-00
163-154-25-00
163-154-29-00
163-154-30-00
163-154-31-00
163-155-01-00
163-155-02-00
163-155-03-00
163-155-04-00
163-155-05-00
163-155-06-00
163-155-08-00
163-155-09-00
163-155-14-00
163-155-15-00
163-155-16-00
163-155-17-00
163-155-18-00
163-155-19-01
163-155-19-02
163-155-19-03
163-155-19-04
163-155-19-05
163-155-19-06
163-155-19-07
163-155-19-08
163-155-19-09
163-155-19-10
163-155-19-11
163-155-19-12

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 6.20 12.03

5.62 3.88 12.03

2.81 3.10 2.00

2.81 3.10 2.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

21.52 21.52

21.52 35.58

21.52 23.84

23.84 21.52

21.52 21.52

21.52 7.90

7.90 7.90

Page 71 of 547 ends

04/14/2026
C9 99 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-155-19-13
163-155-19-14
163-155-19-15
163-155-19-16
163-155-19-17
163-155-19-18
163-155-19-19
163-155-19-20
163-155-19-21
163-155-19-22
163-155-19-23
163-155-19-24
163-155-19-25
163-155-19-26
163-155-19-27
163-155-19-28
163-155-19-29
163-155-19-30
163-155-19-31
163-155-19-32
163-155-19-33
163-155-19-34
163-155-19-35
163-155-19-36
163-155-19-37
163-155-19-38
163-155-19-39
163-155-19-40
163-155-19-41
163-155-19-42
163-155-19-43
163-155-19-44
163-155-19-45
163-155-19-46
163-155-19-47
163-155-19-48
163-156-01-00
163-156-02-00
163-156-03-00
163-156-04-00
163-156-05-00

2.81 3.10 2.00

5.62 3.88 4.01

5.62 3.88 12.03

5.62 3.88 4.01
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

7.90 7.90

13.50 13.50

21.52 21.52

Page 72 of 547 ends

04/14/2026
C9 100 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-156-09-00
163-156-10-00
163-156-12-00
163-156-13-00
163-156-14-00
163-157-01-00
163-157-02-00
163-157-03-00
163-157-04-00
163-157-05-00
163-157-06-00
163-157-07-00
163-157-08-00
163-157-09-00
163-171-01-00
163-171-02-00
163-171-03-00
163-171-04-00
163-171-05-00
163-171-06-00
163-171-07-00
163-171-08-00
163-171-09-00
163-171-10-00
163-171-11-00
163-171-12-00
163-172-01-00
163-172-02-00
163-172-03-00
163-172-04-00
163-172-05-00
163-172-06-00
163-172-07-00
163-172-08-00
163-172-09-00
163-172-10-00
163-172-11-00
163-172-12-00
163-172-13-00
163-172-14-00
163-172-15-00

5.62 3.88 4.01

5.62 3.88 12.03

5.62 3.88 4.01

2.81 3.10 6.01

5.62 3.88 12.03

5.62 6.20 12.03

8.43 9.31 18.04

5.62 3.88 12.03

5.62 3.88 4.01

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 12.03

5.62 3.88 24.06
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 0.00

0.00 13.50

21.52 21.52

13.50 13.50

11.92 21.52

23.84 35.78

21.52 13.50

13.50 47.60

47.60 47.60

33.56 33.56

33.56 47.60

47.60 33.56

33.56 33.56

35.58 35.58

Page 73 of 547 ends

04/14/2026
C9 101 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-172-16-00
163-172-17-00
163-172-18-00
163-172-19-00
163-172-20-00
163-172-21-00
163-173-01-00
163-173-02-00
163-173-03-00
163-173-04-00
163-173-05-00
163-173-06-00
163-173-07-00
163-173-08-00
163-173-09-00
163-173-10-00
163-174-01-00
163-174-02-00
163-174-03-00
163-174-04-00
163-174-05-00
163-174-06-00
163-174-07-00
163-174-08-00
163-174-09-00
163-191-01-00
163-191-02-00
163-191-03-00
163-191-04-00
163-191-05-00
163-191-06-00
163-192-01-00
163-192-02-00
163-192-03-00
163-192-04-00
163-192-05-00
163-192-06-00
163-192-07-00
163-192-08-00
163-192-09-00
163-192-10-00

5.62 3.88 24.06

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 24.06

5.62 3.88 12.03

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

33.56 21.52

21.52 21.52

35.58 35.58

21.52 21.52

35.58 35.58

35.58 33.56

33.56 33.56

21.52 21.52

Page 74 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 102 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-192-11-00
163-192-12-00
163-192-14-00
163-192-15-00
163-192-16-00
163-192-17-00
163-192-18-00
163-192-21-00
163-192-22-00
163-192-23-00
163-192-24-00
163-192-25-00
163-192-26-00
163-192-27-00
163-193-01-00
163-193-02-00
163-193-03-00
163-193-04-00
163-193-05-00
163-193-06-00
163-193-07-00
163-194-01-00
163-194-02-00
163-194-03-00
163-194-04-00
163-221-01-00
163-221-02-00
163-221-03-00
163-221-04-00
163-221-05-00
163-221-06-00
163-221-07-00
163-221-08-00
163-221-09-00
163-221-10-00
163-221-11-00
163-221-12-00
163-221-13-00
163-221-14-00
163-221-15-00
163-221-16-00

5.62 3.88 12.03

5.62 3.88 24.06

8.43 9.31 36.09

5.62 3.88 24.06

5.62 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 24.06

19.67 3.88 12.03

5.62 3.88 24.06

5.62 3.88 24.06
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 (0.01)

0.00 (0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 0.00

0.00 21.52

21.52 21.52

21.52 33.56

33.56 33.56

53.82 33.56

33.56 33.56

21.52 33.56

47.60 47.60

33.56 33.56

33.56 47.60

47.60 33.56

35.58 35.58

35.58 33.56

Page 75 of 547 ends

04/14/2026
C9 103 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-221-17-00
163-221-18-00
163-221-19-00
163-221-20-00
163-221-21-00
163-221-22-00
163-221-23-00
163-221-24-00
163-221-25-00
163-222-01-00
163-222-02-00
163-222-03-00
163-222-04-00
163-222-08-00
163-222-09-00
163-222-10-00
163-222-11-00
163-222-12-00
163-222-13-00
163-222-14-00
163-222-15-00
163-222-16-00
163-222-17-00
163-222-18-00
163-222-19-00
163-222-20-00
163-222-21-00
163-222-22-00
163-222-23-00
163-222-24-00
163-222-25-00
163-222-26-00
163-222-27-00
163-222-28-00
163-222-29-00
163-222-30-00
163-222-31-00
163-222-32-00
163-222-33-00
163-222-34-00
163-222-35-00

7.02 3.88 30.07

5.62 3.88 24.06

7.02 3.88 30.07

19.67 3.88 12.03

5.62 3.88 24.06

7.02 3.88 30.07

5.62 3.88 24.06

7.02 3.88 30.07

19.67 6.20 24.06

5.62 3.88 24.06

5.62 6.20 24.06

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 40.96

40.96 40.96

33.56 33.56

33.56 40.96

35.58 35.58

35.58 33.56

33.56 33.56

40.96 40.96

40.96 33.56

33.56 33.56

40.96 40.96

49.92 33.56

Page 76 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 104 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-222-42-00
163-222-43-00
163-231-01-00
163-231-02-00
163-231-03-00
163-231-04-00
163-231-05-00
163-231-06-00
163-232-01-00
163-232-02-00
163-232-03-00
163-232-04-00
163-232-05-00
163-232-06-00
163-232-07-00
163-232-08-00
163-232-09-00
163-232-10-00
163-232-11-00
163-232-12-00
163-232-13-00
163-232-14-00
163-232-15-00
163-232-16-00
163-232-17-00
163-233-01-00
163-233-02-00
163-233-03-00
163-233-04-00
163-233-05-00
163-233-06-00
163-233-07-00
163-233-08-00
163-233-09-00
163-233-10-00
163-233-11-00
163-233-12-00
163-233-13-00
163-233-14-00
163-233-15-00
163-250-02-00

19.67 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

24.58 3.88 15.03

19.67 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

7.02 3.88 15.03

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

35.58 35.58

33.56 33.56

47.60 47.60

35.58 21.52

21.52 21.52

35.58 43.48

43.48 35.58

35.58 33.56

33.56 47.60

35.58 21.52

21.52 21.52

21.52 35.58

Page 77 of 547 ends

04/14/2026
C9 105 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-250-05-00
163-250-10-00
163-250-16-00
163-250-17-00
163-250-18-00
163-250-19-00
163-250-20-00
163-250-21-00
163-250-23-00
163-250-27-00
163-250-29-00
163-250-30-00
163-250-31-00
163-250-32-00
163-250-33-00
163-250-34-00
163-250-35-00
163-250-36-00
163-250-37-00
163-250-38-00
163-250-39-00
163-250-40-00
163-250-41-00
163-250-42-00
163-250-43-00
163-250-44-00
163-250-45-00
163-250-46-00
163-250-47-00
163-250-48-00
163-250-50-00
163-250-51-00
163-260-02-00
163-260-03-00
163-260-04-00
163-260-05-00
163-260-06-00
163-260-07-00
163-260-08-00
163-260-09-00
163-260-10-00

7.02 3.88 15.03

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 24.06

5.62 3.88 12.03

24.58 3.88 15.03

5.62 3.88 4.01

5.62 3.88 12.03

5.62 3.88 24.06

19.67 3.88 24.06

5.62 3.88 4.01

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 25.92

21.52 21.52

35.58 21.52

47.60 21.52

21.52 43.48

13.50 21.52

33.56 47.60

47.60 47.60

47.60 13.50

21.52 35.58

35.58 35.58

Page 78 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 106 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-260-11-00
163-260-15-00
163-260-16-00
163-260-17-00
163-260-18-00
163-260-19-00
163-260-20-00
163-260-21-00
163-260-22-00
163-260-26-00
163-260-29-00
163-260-30-00
163-260-31-00
163-260-32-00
163-260-33-00
163-260-34-00
163-260-35-00
163-260-36-00
163-260-37-00
163-260-38-00
163-260-39-00
163-260-40-00
163-260-41-00
163-270-10-00
163-270-14-00
163-270-17-00
163-270-25-00
163-270-26-00
163-270-28-00
163-270-34-00
163-270-35-00
163-270-38-00
163-270-40-01
163-270-40-02
163-270-40-03
163-270-40-04
163-270-40-05
163-270-40-06
163-270-40-07
163-270-40-08
163-270-40-09

19.67 3.88 12.03

5.62 3.88 24.06

5.62 3.88 24.06
393.40 116.40 481.20

24.58 3.88 5.01

19.67 3.88 4.01

19.67 3.88 4.01
1,384.76 409.72 282.30
157.36 46.56 32.08

7.02 3.88 5.01

5.62 0.00 4.01

5.62 3.88 4.01
542.89 133.86 110.67

41.28 0.00 8.41
126.94 511.81 25.87

19.67 3.88 4.01

9.83 3.10 2.00

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

35.58 33.56

33.56 33.56

33.56 991.00

33.46 27.56

27.56 27.56

27.56 2,076.78
236.00

15.90 9.62

13.50 787.42

49.68 664.62

27.56 14.92

14.92 14.92

Page 79 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 107 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-270-40-10
163-270-40-11
163-270-40-12
163-270-40-13
163-270-40-14
163-270-40-15
163-270-40-16
163-270-40-17
163-270-40-18
163-270-40-19
163-270-40-20
163-270-40-21
163-270-40-22
163-270-40-23
163-270-40-24
163-270-40-25
163-270-40-26
163-270-40-27
163-270-40-28
163-270-40-29
163-270-40-30
163-270-40-31
163-270-40-32
163-270-40-33
163-270-40-34
163-270-40-35
163-270-40-36
163-270-40-37
163-270-40-38
163-270-40-39
163-270-40-40
163-270-40-41
163-270-40-42
163-270-40-43
163-270-40-44
163-270-40-45
163-270-40-46
163-270-40-47
163-270-40-48
163-270-40-49
163-270-41-00

9.83 3.10 2.00

9.83 3.10 2.00
189.37 0.00 38.60
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

14.92 14.92

Page 80 of 547 ends

04/14/2026
C9 108 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-280-03-00
163-280-04-00
163-280-16-00
163-280-17-00
163-280-19-00
163-280-20-00
163-280-28-00
163-280-29-00
163-280-35-00
163-280-36-00
163-280-40-00
163-280-41-00
163-280-44-00
163-280-47-00
163-280-50-00
163-280-53-00
163-280-54-00
163-280-55-00
163-280-56-00
163-281-01-00
163-281-02-00
163-281-03-00
163-281-04-00
163-281-05-00
163-281-06-00
163-281-07-00
163-281-08-00
163-281-09-00
163-281-10-00
163-281-11-00
163-281-12-00
163-281-13-00
163-281-14-00
163-281-15-00
163-281-16-00
163-281-17-00
163-281-18-00
163-281-19-00
163-281-20-00
163-281-21-00
163-281-22-00

43.27 130.77 26.46

19.67 3.88 12.03

5.62 6.20 12.03

33.72 34.92 24.06

19.67 3.88 12.03

7.02 3.88 15.03

71.93 74.49 153.98

19.67 3.88 12.03

5.62 3.88 12.03

0.00 10.56 0.00

19.67 3.88 12.03

26.97 27.93 57.74

8.85 38.66 18.96

34.18 55.25 20.90

19.67 3.88 12.03

89.40 44.10 54.67
110.15 32.59 67.36

19.67 6.20 12.03
167.57 270.33 102.48

19.67 3.88 4.01

9.83 3.10 2.00

19.67 3.88 4.01

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 200.50

35.58 23.84

92.70 35.58

25.92 300.40

35.58 21.52

10.56 35.58
112.64

66.46 110.32

35.58 188.16
210.10

37.90 540.38

27.56 27.56

14.92 27.56

27.56 27.56

Page 81 of 547 ends

04/14/2026
C9 109 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-281-23-00
163-281-24-00
163-281-25-00
163-281-26-00
163-281-27-00
163-281-28-00
163-281-29-00
163-281-30-00
163-281-31-00
163-281-32-00
163-281-33-00
163-281-34-00
163-281-35-00
163-281-36-00
163-281-37-00
163-281-38-00
163-281-39-00
163-281-40-00
163-281-41-00
163-281-42-00
163-281-43-00
163-281-44-00
163-281-45-00
163-281-46-00
163-281-47-00
163-281-48-00
163-281-49-00
163-281-50-00
163-281-51-00
163-281-52-00
163-281-53-00
163-281-54-00
163-281-55-00
163-281-56-00
163-281-57-00
163-281-58-00
163-281-59-00
163-281-60-00
163-281-61-00
163-281-62-00
163-281-63-00

19.67 3.88 4.01

9.83 3.10 2.00

19.67 3.88 4.01

0.00 0.00

0.00 0.00
(0.01)

0.00 0.00

27.56 27.56

14.92 27.56

27.56 27.56

Page 82 of 547 ends

04/14/2026
C9 110 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-281-64-00
163-281-65-00
163-281-66-00
163-281-67-00
163-281-68-00
163-281-69-00
163-281-70-00
163-300-01-00
163-300-02-00
163-300-03-00
163-300-04-00
163-300-05-00
163-300-07-00
163-300-08-00
163-300-10-00
163-300-11-00
163-300-12-00
163-311-01-00
163-311-02-00
163-311-03-00
163-311-05-00
163-311-06-00
163-311-07-00
163-311-08-00
163-311-09-00
163-311-10-00
163-311-14-00
163-311-15-00
163-311-16-00
163-311-17-00
163-311-18-00
163-312-01-00
163-312-02-00
163-312-03-00
163-312-04-00
163-312-05-00
163-312-06-00
163-312-08-00
163-312-09-00
163-312-10-00
163-312-11-00

19.67 3.88 4.01

19.67 3.88 4.01
129.82 6.38 79.39

14.63 13.27 31.32

7.02 3.88 15.03

11.24 11.26 24.06

60.69 52.38 129.92

19.67 3.88 12.03
292.24 252.20 208.52

52.28 8.83 31.97
133.75 39.57 81.80
133.75 39.57 81.80

5.62 3.88 12.03

2.81 3.10 6.01

5.62 3.88 12.03

55.36 15.46 11.28

24.66 18.80 5.02

5.62 3.88 12.03

5.62 6.20 12.03

5.62 3.88 12.03

5.62 3.88 4.01

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

27.56 27.56

27.56 215.58

59.22 25.92

46.56 242.98

35.58 752.96

93.08 255.12
255.12

21.52 21.52

11.92 21.52

82.10 48.48

21.52 23.84

21.52 21.52

13.50 13.50

Page 83 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 111 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-312-12-00
163-312-13-00
163-312-18-00
163-312-19-00
163-312-20-00
163-312-21-00
163-321-17-00
163-321-24-00
163-321-27-00
163-321-28-00
163-322-31-00
163-331-09-00
163-331-10-00
163-331-13-00
163-331-14-00
163-331-21-00
163-331-38-00
163-331-40-00
163-331-42-00
163-331-43-00
163-331-46-00
163-331-47-00
163-331-48-00
163-331-49-00
163-331-50-00
163-331-51-00
163-331-52-00
163-331-55-00
163-332-01-00
163-332-02-00
163-332-03-00
163-332-04-00
163-332-05-00
163-332-06-00
163-332-07-00
163-332-11-00
163-332-12-00
163-332-13-00
163-332-14-00
163-332-15-00
163-332-16-00

5.62 3.88 4.01

57.07 84.13 11.63

20.62 0.00 75.67

20.59 0.00 4.19

60.65 0.00 222.58
101.41 10.41 372.16

17.68 0.00 12.61

4.91 349.20 18.04

98.11 349.20 360.04
841.87 207.58 514.88

5.62 0.00 4.01

5.62 3.88 12.03

2.24 26.15 4.81

5.62 3.88 12.03
113.98 29.33 23.23

5.62 3.88 12.03

5.62 6.20 12.03

5.62 3.88 12.03

66.87 49.25 40.90

63.98 95.05 39.13

5.62 3.88 12.03

22.54 21.03 4.59

5.62 3.88 12.03

5.62 6.20 12.03

11.24 12.41 24.06

5.62 6.20 12.03

8.43 9.31 18.04

11.24 12.41 24.06
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)
(0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)

13.50 13.50
152.82

96.28 24.78
283.22
483.98

30.28 372.14
807.34
1,564.32

9.62 21.52

21.52 21.52

21.52 33.20

21.52 166.54

21.52 21.52

23.84 21.52
157.02
198.16

21.52 21.52

48.16 21.52

21.52 21.52

21.52 23.84

23.84 47.70

23.84 35.78

35.78 35.78

Page 84 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 112 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-332-17-00
163-332-19-00
163-332-20-00
163-332-21-00
163-332-22-00
163-332-23-00
163-332-24-00
163-341-04-00
163-341-07-00
163-341-08-00
163-341-09-00
163-341-10-00
163-341-11-00
163-341-12-00
163-341-14-00
163-341-15-00
163-341-16-00
163-341-17-00
163-341-18-00
163-341-19-00
163-341-20-00
163-341-21-00
163-341-22-00
163-342-01-00
163-342-02-00
163-342-03-00
163-342-04-00
163-342-05-00
163-342-06-00
163-342-07-00
163-342-08-00
163-342-09-00
163-342-10-00
163-342-11-00
163-342-12-00
163-342-17-00
163-342-18-00
163-342-19-00
163-342-20-00
163-342-21-00
163-342-22-00

5.62 3.88 12.03

76.62 40.83 15.62

15.73 15.05 3.20

11.24 12.41 24.06

8.43 9.31 18.04

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)
(0.01)

0.00 (0.01)

0.00 (0.01)
(0.01)
(0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

21.52 133.06

33.98 47.70

35.78 21.52

21.52 21.52

35.58 35.58

21.52 21.52

21.52 35.58

35.58 35.58

Page 85 of 547 ends

03/13/2026 09:33:12AM
04/14/2026
C9 113 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-342-23-00
163-342-24-00
163-342-25-00
163-342-26-00
163-342-27-00
163-342-28-00
163-342-29-00
163-343-01-00
163-343-02-00
163-343-03-00
163-343-04-00
163-343-05-00
163-343-06-00
163-343-07-00
163-343-08-00
163-361-04-00
163-361-05-00
163-361-06-00
163-361-07-00
163-361-09-00
163-361-10-00
163-361-11-00
163-361-12-00
163-361-13-00
163-361-14-00
163-361-15-00
163-361-16-00
163-361-17-00
163-361-18-00
163-361-29-00
163-361-32-00
163-361-33-00
163-361-34-00
163-361-36-00
163-361-38-00
163-361-39-00
163-361-40-00
163-361-41-00
163-362-01-00
163-362-02-00
163-362-03-00

19.67 3.88 12.03

5.62 3.88 24.06

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 12.03

19.67 6.20 12.03

38.21 39.57 81.80

19.67 3.88 12.03

19.67 6.20 12.03

19.67 3.88 12.03

5.62 3.88 12.03

5.62 3.88 24.06

8.43 9.31 36.09

5.62 3.88 24.06

5.62 6.20 4.01

5.62 6.20 24.06

5.62 6.20 12.03
1,101.52 325.92 1,347.36

5.62 6.20 4.01

5.62 3.88 24.06

19.67 3.88 12.03

0.00 0.00

0.00 (0.01)

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 35.58

35.58 33.56

33.56 33.56

21.52 35.58

21.52 21.52

21.52 35.58

37.90 159.58

35.58 37.90

37.90 35.58

21.52 21.52

33.56 53.82

33.56 33.56

15.82 15.82

15.82 35.88

23.84 2,774.80

15.82 33.56

33.56 35.58

Page 86 of 547 ends

04/14/2026
C9 114 of 1176

City of Vista
Landscaping and Lighting District No. 1
Fiscal Year 2026/27 Assessment Roll
Assessor's Parcel Number
Rounding
Street Lighting Traffic Signal Street Landscaping Adjustment Total
163-362-04-00
163-362-05-00
163-362-06-00
163-362-07-00
163-362-08-00
163-362-09-00
163-362-10-00
163-362-11-00
163-362-12-00
163-362-13-00
163-362-14-00
163-362-15-00
163-362-20-00
163-362-21-00
163-362-24-00
163-362-26-00
163-362-27-00
163-362-28-00
163-362-29-00
163-362-30-00
163-362-31-00
163-362-32-00
163-362-33-00
163-362-34-00
163-362-35-00
163-362-36-00
163-362-37-00
163-362-38-00
163-362-39-00
163-362-40-00
163-362-41-00
163-362-42-00
163-362-43-00
163-362-44-00
163-362-45-00
163-362-51-00
163-362-52-00
163-362-53-00
163-362-54-00
163-362-55-00
163-362-56-00

19.67 3.88 12.03

5.62 3.88 4.01

5.62 6.20 4.01

5.62 3.88 4.01

19.67 3.88 4.01

5.62 3.88 4.01

19.67 3.88 4.01

5.62 3.88 4.01

19.67 3.88 4.01

5.62 3.88 4.01

19.67 3.88 12.03

19.67 3.88 4.01

70.81 20.95 43.30

5.62 3.88 12.03

19.67 3.88 12.03

5.62 3.88 12.03

19.67 3.88 4.01

0.00 (0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00
(0.01)

0.00 35.58

13.50 15.82

15.82 13.50

27.56 13.50

27.56 27.56

13.50 13.50

27.56 13.50

35.58 35.58

27.56 27.56

27.56 27.56
135.06

21.52 35.58

35.58 21.52

Page 87 of 547 ends

04/14/2026
C9 115 of 1176

Assessor's Parcel Number
Landscaping
Fiscal Year
Street Lighting
City of Vista
and Lighting District No. 1
2026/27 Assessment Roll
Traffic Signal Street Landscaping
Rounding
Adjustment
Total
163-370-01-00
163-370-06-00
163-370-08-00
163-370-13-00
163-370-14-00
163-370-15-00
163-370-17-00
163-370-18-00
163-370-21-00
163-370-22-00
163-370-23-00
163-370-27-00
163-370-31-00
163-370-32-00
163-370-35-00
163-370-37-00
163-370-38-00
163-370-39-00
163-370-40-00
163-370-41-00
163-370-42-00
163-370-43-00
163-370-44-00
163-370-45-00
163-370-46-00
163-370-50-00
163-370-51-00
163-370-52-00
163-370-53-00
163-370-54-00
163-370-55-00
163-370-56-00
163-370-57-00
163-370-58-00
163-370-59-00
163-370-60-00
163-370-63-00
163-370-64-00
163-380-01-00
163-380-02-00
163-380-03-00

24.72 25.60 52.93

19.67 3.88 12.03
188.83 55.87 115.48

5.62 3.88 4.01

5.62 6.20 4.01

5.62 6.20 12.03

19.67 3.88 12.03

11.24 11.64 8.02

5.62 6.20 4.01

19.67 6.20 12.03

19.67 6.20 4.01

5.62 3.88 12.03

5.62 6.20 12.03

26.97 27.93 57.74

5.62 3.88 12.03

20.23 20.95 43.30

19.67 3.88 12.03

19.67 6.20 12.03

5.62 3.88 12.03

11.24 12.41 24.06

5.62 6.20 12.03

8.43 9.31 18.04

15.73 16.29 33.68

24.58 25.19 15.03

5.62 3.88 12.03

19.67 3.88 12.03

19.67 3.88 12.03
(0.01)

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00
(0.01)

0.00 0.00

0.00 (0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)
(0.01)

0.00 (0.01)

0.00 0.00

0.00 0.00
(0.01)
(0.01)
(0.01)
(0.01)

0.00 0.00

0.00 (0.01)

0.00 0.00

0.00 103.24

35.58 360.18

13.50 13.50

15.82 23.84

23.84 35.58

30.90 15.82

37.90 29.88

29.88 21.52

21.52 23.84

23.84 23.84

23.84 112.64

21.52 84.48

35.58 37.90

37.90 21.52

47.70 23.84

23.84 35.78

65.70 64.80

21.52 35.58

Page 88 of 547 ends

Vista City CouncilApril 14, 2026

Vista City Council
April 14, 2026