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HomeMy WebLinkAboutItem No. 08 Annex. No. 14 CFD No. 2015-2 (Maintenance Svs) TR 38008 (Ridgeline)City Council Agenda Report City of Lake Elsinore 130 South Main Street Lake Elsinore, CA 92530 www.lake-elsinore.org File Number: ID# 21-222 Agenda Date: 7/13/2021 Status: PassedVersion: 1 File Type: Council Consent Calendar In Control: City Council / Successor Agency Agenda Number: 8) Annexation No. 14 Into Community Facilities District No. 2015-2 (Maintenance Services) for TR 38008 (Ridgeline) Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, DECLARING ITS INTENTION TO ANNEX TERRITORY INTO COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES) OF THE CITY OF LAKE ELSINORE, ADOPTING A MAP OF THE AREA TO BE PROPOSED (ANNEXATION NO. 14) AND AUTHORIZING THE LEVY OF A SPECIAL TAXES THEREIN. Page 1 City of Lake Elsinore Printed on 3/30/2023 REPORT TO CITY COUNCIL To: Honorable Mayor and Members of the City Council From: Jason Simpson, City Manager Prepared by: Shannon Buckley, Assistant Administrative Services Director Date: July 13, 2021 Subject: Annexation No. 14 Into Community Facilities District No. 2015-2 (Maintenance Services) for TR 38008 (Ridgeline) Recommendation adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, DECLARING ITS INTENTION TO ANNEX TERRITORY INTO COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES) OF THE CITY OF LAKE ELSINORE, ADOPTING A MAP OF THE AREA TO BE PROPOSED (ANNEXATION NO. 14) AND AUTHORIZING THE LEVY OF A SPECIAL TAXES THEREIN. Background and Discussion On September 22, 2015, the City Council approved Resolution No. 2015-078 establishing Community Facilities District No. 2015-2 (Maintenance Services) of the City of Lake Elsinore (the "CFD No. 2015-2" or "District") for the purpose of levying special taxes on parcels of taxable property to provide certain services which are necessary to meet increased demands placed upon the City. Tri Pointe Homes IE-SD, Inc., a California corporation formerly known as Pardee Homes, a California corporation (the “Owner”), owns 7.92 gross acres of a vacant residential lot within the City. The Owner has requested that the City assist them in annexing territory into CFD No. 2015- 2 (Maintenance Services) to cover the costs associated with the maintenance of public improvements. The improvements proposed to be maintained include items such as street maintenance, drainage, parks and graffiti abatement. The landowner has advised the City that the area described in Exhibit “B” of the Resolution of Intention to be annexed into CFD No. 2015-2 and that a Rate and Method of Apportionment of the special taxes to be levied as described in Exhibit “C”. The original area proposed within Annexation No. 14 will encompass 60 detached single family residential lots. The territory proposed to be annexed into CFD No. 2015-2 will be included in Tax Zone 17. The proposed total maximum tax rate is $366 per acre per year for Special Tax A and $123 per residential unit for Special Tax B. The maximum annual tax rates are proposed to escalate each year at the greater of Consumer Price Index (CPI) or 2%. See Exhibit 3 for a Annexation No. 14 Into Community Facilities District No. 2015-2 Ridgeline July 13, 2021 Page 2 maintenance exhibit illustrating which services are being maintained by the CFD. The Owner has agreed to the annexation into the CFD and submitted a "Consent and Waiver" form on file in the City Clerk's Office, to initiate and conduct proceedings pursuant to the Mello- Roos Act of 1982, requesting the annexation of property to CFD No. 2015-2 (Maintenance Services) and consenting to the shortening of election time requirements, waiving analysis and arguments, and waiving all notice requirements relating to the conduct of the election. The next step to annex the property to CFD No. 2015-2 is to publish a notification of the proposed district along with the "Resolution of Intention" and Boundary Map of the proposed Annexation area. A public hearing on the matter will take place on August 24, 2021, and at that time the Council will formally consider approval of Annexation No. 14. Fiscal Impact On March 1 of each year, every taxable property for which a building permit has been issued will be subject to the special taxes in the ensuing Fiscal Year. If the anticipated costs of maintaining the facilities in any given Fiscal Year, prior to buildout of the project, exceeds the special tax revenues available from parcels for which building permits have been issued, then the special tax may also be on undeveloped property within the Tax Zones. Once developed, the Special Tax A for Tax Zone 17 will generate $21,909 for maintenance services. Exhibits A – Res. of Intention A1 – Res. Exhibits A-G B – CFD Maintenance Exhibit C – Project Map RESOLUTION NO. 2021-____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, DECLARING ITS INTENTION TO ANNEX TERRITORY INTO COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES) OF THE CITY OF LAKE ELSINORE, ADOPTING A MAP OF THE AREA TO BE PROPOSED (ANNEXATION NO. 14) AND AUTHORIZING THE LEVY OF A SPECIAL TAXES THEREIN Whereas, on September 22, 2015, the City Council (the “City Council”) of the City of Lake Elsinore (the “City”) approved Resolution No. 2015-078 establishing Community Facilities District No. 2015- 2 (Maintenance Services) of the City of Lake Elsinore, County of Riverside, State of California, defined the "CFD No. 2015-2", for the purpose of levying special taxes on parcels of taxable property therein for the purpose of providing certain services which are necessary to meet increased demands placed upon the City; and, Whereas, the City Council has received a written instrument from the landowner in the CFD No. 2015-2 to initiate and conduct proceedings pursuant to the Act, to annex territory to CFD No. 2015- 2 and consenting to the shortening of election time requirements, waiving analysis and arguments, and waiving all notice requirements relating to the conduct of the election; and, Whereas, the City Council has been advised that certain property owners have requested that the area shown in Exhibit D be annexed territory to the boundaries of CFD No. 2015-2, that a rate and method of apportionment of the special tax to be levied therein be established. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, ACTING EX OFFICIO AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT 2015-2 (MAINTENANCE SERVICES) OF THE CITY OF LAKE ELSINORE, DETERMINE AND ORDER AS FOLLOWS: Section 1. Intent to Annex. The City Council hereby declares that it proposes and intends to conduct proceedings pursuant to Article 3.5 for the annexation to the Community Facilities District of the territory described in Exhibit A attached hereto. The City Council determines that the public convenience and necessity require that such territory be annexed to the Community Facilities District. Section 2. Name of the Community Facilities District. The name of the existing community facilities district is known as “Community Facilities District No. 2015-2 (Maintenance Services)”. Section 3. Description of Territory Proposed to be Annexed, Annexation Map. The territory proposed to be annexed are included within the boundaries within which property may annex to CFD No. 2015-2 and are more particularly described and shown on that certain map entitled “Boundaries – Potential Annexation Area Community Facilities District No. 2015-2 (Maintenance Services) of the City of Lake Elsinore, County of Riverside, State of California,” as recorded on August 19, 2015 in Book 78 of Maps of Assessment and Community Facilities District, Page 74, and as Instrument No. 2015-0369598 in the official records of the County of Riverside. The territory proposed to be annexed to the CFD No. 2015-2 is described in Exhibit A attached hereto and by this reference made a part hereof. Such territory is also shown and described on the map thereof entitled "Annexation Map No. 14, Community Facilities District No. 2015-2 (Maintenance Services), City of Lake Elsinore, County of Riverside, State of California," which is on file with the City Clerk (the "Annexation Map") and attached hereto as Exhibit D. CC Res. No. 2021-_____ Page 2 of 3 Section 4. Description of Authorized Services. The services proposed to be financed by CFD No. 2015-2 (the “Services”) are described in Exhibit B attached hereto. The cost of providing the Services includes “incidental expenses,” which include costs associated of CFD No. 2015-2, determination of the amount of special taxes, collection or payment of special taxes, or costs otherwise incurred in order to carry out the authorized purposes of CFD No. 2015-2. The Services authorized to be financed by CFD No. 2015-2 are in addition to those currently provided in the territory of CFD No. 2015-2 and do not supplant services already available within that territory. Section 5. Levy of Special Taxes. Except where funds are otherwise available, a special tax sufficient to pay the costs of the Services (including incidental expenses), secured by recordation of a continuing lien against all nonexempt real property in CFD No. 2015-2, will be levied annually within CFD No. 2015-2. The Rate and Method of Apportionment, and manner of collection of the special tax are specified in Exhibit C. Section 6. Adoption of Annexation Map. Pursuant to Section 3110.5 of the Streets and Highways Code, the City Council adopts the Annexation Map as the map of the area proposed t o be annexed to the CFD No. 2015-2. Pursuant to Section 3111 of said Code, the City Clerk shall file the original of the Annexation map in his office and shall file a copy of the Annexation Map with the County Recorder of the County of Riverside no later than 15 days prior to the date of the hearing specified in Section 7 hereof. Section 7. Public Hearing. The City Council hereby fixes 7:00 p.m., or as soon thereafter as practicable, on Tuesday, August 24, 2021, in the City Council Chambers located at 183 N Main St., Lake Elsinore, California 92530, as the time and place when and where the City Council will conduct a public hearing on the proposed annexation of the said territory to the CFD No. 2015-2. Section 8. Notice of Public Hearing. The City Clerk is hereby directed to publish, or cause to be published, a notice of said public hearing, in substantially the form attached hereto as Exhibit F, one time in a newspaper of general circulation published in the area of CFD No. 2015-2. The publication of said notice shall be completed at least seven days prior to the date herein fixed for said hearing. Said notice shall contain the information prescribed by Section 53322 of the Act. Section 9. Mailing Ballots. In anticipation of its action on Tuesday, August 24, 2021 to call the election on the annexation for the same date, pursuant to waiver of election time limits from th e landowners, the City Council hereby authorizes the City Clerk to mail to each landowner in the territory proposed to be annexed to the CFD No. 2015-2 a ballot in substantially the form set forth in Exhibit G hereto. A copy of the waiver and consent form signed by the property owner is attached hereto as Exhibit E and incorporated herein by this reference. CC Res. No. 2021-_____ Page 3 of 3 Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore, California, this 13th day of July 2021. _____________________________ Robert E. Magee, Mayor Attest: _____________________________ Candice Alvarez, MMC, City Clerk STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF LAKE ELSINORE ) I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify that Resolution No. 2021-_________ was adopted by the City Council of the City of Lake Elsinore, California, at the Regular meeting of July 13, 2021, and that the same was adopted by the following vote: AYES: NOES: ABSENT: ABSTAIN: _____________________________ Candice Alvarez, MMC, City Clerk   EXHIBIT A DESCRIPTION OF PROPOSED TERRITORY TO BE ANNEXED The City of Lake Elsinore Community Facilities District No. 2015-2 (Maintenance Services) (the “CFD No. 2015- 2”) Annexation No. 14 is currently comprised of 1 parcel, located within the city boundaries. The properties are identified by the following Riverside County Assessor's Parcel Numbers (APNs). TAX ZONE 17 APN Owner Name 363-940-011 Tri Pointe Homes IE-SD, Inc., a California corporation formerly known as Pardee Homes, a California corporation   EXHIBIT B DESCRIPTION OF AUTHORIZED SERVICES    CITY OF LAKE ELSINORE  COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)           DESCRIPTION OF AUTHORIZED SERVICES    The services which may be funded with proceeds of the special tax of CFD No. 2015‐2, as provided by  Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing  and/or replacing landscaped areas (may include reserves for replacement) in public street right‐of‐ways,  public landscaping, public open spaces and other similar landscaped areas officially dedicated for public  use. These services including the following:  (a)    maintenance and lighting of parks, parkways, streets, roads and open space, which  maintenance and lighting services may include, without limitation, furnishing of electrical power to street  lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and  standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or  adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;  maintenance of public signage; graffiti removal from and maintenance and repair of public structures  situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or  recreation program equipment or facilities situated on any park; and    (b)  maintenance and operation of water quality improvements which include storm drainage  and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration  basins, flood control channels, fossil fuel filters, and similar facilities.  Maintenance services may include  but is not limited to the repair, removal or replacement of all or part of any of the water quality  improvements, fossil fuel filters within the public right‐of‐way including the removal of petroleum  hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of inlets and  outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance,  servicing; or both of the water quality basin improvements within flood control channel improvements;  and    (c)  public street sweeping, on the segments of the arterials within the boundaries of CFD No.  2015‐2; as well as local roads within residential subdivisions located within CFD No. 2015‐2; and any  portions adjacent to the properties within CFD No. 2015‐2; and    In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may  be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of  Apportionment.   The above services shall be limited to those provided within the boundaries of CFD No. 2015‐2 or for the  benefit of the properties within the boundaries of CFD No. 2015‐2, as the boundary is expanded from time  to time by anticipated annexations, and said services may be financed by proceeds of the special tax of  CFD No. 2015‐2 only to the extent that they are in addition to those provided in the territory of CFD No.  2015‐2 before CFD No. 2015‐2 was created.                  EXHIBIT C RATE AND METHOD OF APPORTIONMENT    City of Lake Elsinore 1  Community Facilities District No. 2015‐2 (Maintenance Services)   RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR   COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)  OF THE CITY OF LAKE ELSINORE    A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined  below) in Community Facilities District No. 2015‐2 (Maintenance Services) (the “CFD No. 2015‐2” or  “CFD”; defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July  1, 2015, in an amount determined by the City Council of the City of Lake Elsinore, acting ex officio as the  legislative body of CFD No. 2015‐2, by applying the rate and method of apportionment set forth below.   All of the real property in CFD No. 2015‐2, unless exempted by law or by the provisions herein, shall be  taxed to the extent and in the manner provided herein.    A. DEFINITIONS    “Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on any Assessor’s Parcel  Map, or if the land area is not shown on the Assessor’s Parcel Map, the land area as shown on the  applicable Final Map, or if the area is not shown on the applicable Final Map, the land area shall be  calculated by the Administrator.    “Administrative Expenses” means the actual or reasonably estimated costs directly related to the  formation, annexation, and administration of CFD No. 2015‐2 including, but not limited to: the costs  of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether  by the City or designee thereof or both); the costs to the City, CFD No. 2015‐2, or any designee thereof  associated with fulfilling the CFD No. 2015‐2 disclosure requirements; the costs associated with  responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2015‐2 or  any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees  including payment of a proportional share of salaries and benefits of any City employees and City  overhead whose duties are related to the administration and third party expenses.  Administrative  Expenses shall also include amounts estimated or advanced by the City or CFD No. 2015‐2 for any  other administrative purposes of CFD No. 2015‐2, including attorney's fees and other costs related to  commencing and pursuing to completion any foreclosure of delinquent Special Taxes.    “Administrator” means the City Manager of the City of Lake Elsinore, or his or her designee.    “Approved Property” means all Assessor’s Parcels of Taxable Property that are included in a Final  Map that was recorded prior to the March 1 preceding the Fiscal Year in which the Special Tax is being  levied, and that have not been issued a building permit on or prior to the March 1 preceding the Fiscal  year in which the special tax is being levied.    “Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number  by the County Assessor of the County of Riverside.    “Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by  Assessor’s Parcel Number.    “Assessor’s Parcel Number” means that identification number assigned to a parcel by the County  Assessor of the County.    City of Lake Elsinore 2  Community Facilities District No. 2015‐2 (Maintenance Services)   “Building Square Footage” or “BSF” means the floor area square footage reflected on the original  construction building permit issued for construction of a building of Non‐Residential Property and any  Building Square Footage subsequently added to a building of such Taxable Property after issuance of  a building permit for expansion or renovation of such building.    “Calendar Year” means the period commencing January 1 of any year and ending the following  December 31.     “CFD” or “CFD No. 2015‐2” means the City of Lake Elsinore Community Facilities District No. 2015‐2  (Maintenance Services).    “City” has the meaning set forth in the preamble.     “Contingent Special Tax B Requirement” means that amount required in any Fiscal Year, if the POA  is unable to maintain the Service(s) to: (i) pay the costs of Services incurred or otherwise payable in  the Calendar Year commencing in such  Fiscal  Year;  (ii)  fund  an  operating  reserve  for  the  costs   of  Services  as determined by the Administrator; less a credit for funds available to reduce the annual  Special Tax B (Contingent) levy as determined by the Administrator.    “County” means the County of Riverside.    “Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit  for new construction has been issued on or prior to March 1 preceding the Fiscal Year in which the  Special Tax is being levied.    “Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as  provided for in Section G.     “Final Map” means a subdivision of property by recordation of a final map, parcel map, or lot line  adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.)  or recordation of a condominium plan pursuant to California Civil Code 1352 that creates individual  lots for which building permits may be issued without further subdivision.      “Fiscal Year” means the period from and including July 1st of any year to and including the following  June 30th.    “Land Use Category” or “LUC” means any of the categories contained in Section B hereof to which an  Assessor’s Parcel is assigned consistent with the land use approvals that have been received or  proposed for the Assessor’s Parcel as of March 1 preceding the Fiscal Year in which the Special Tax is  being levied.    “Maximum Special Tax” means either Maximum Special Tax A and/or Maximum Special Tax B  (Contingent), as applicable.    “Maximum Special Tax A” means the Maximum Special Tax A, as determined in accordance with  Section C below that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property  within CFD No. 2015‐2.    City of Lake Elsinore 3  Community Facilities District No. 2015‐2 (Maintenance Services)   “Maximum Special Tax B (Contingent)” means the Maximum Special Tax B (Contingent), as  determined in accordance with Section C below that can be levied in any Fiscal Year on any Assessor's  Parcel of Taxable Property within CFD No. 2015‐2.    “Multi‐Family Residential Property” means any Assessor’s Parcel of residential property that consists  of a building or buildings comprised of attached Residential Units sharing at least one common wall  with another unit.   “Non‐Residential Property” or “NR” means all Assessor's Parcels of Taxable Property for which a  building permit(s) was issued for a non‐residential use.  The Administrator shall make the  determination if an Assessor’s Parcel is Non‐Residential Property.   “Property Owner’s Association” or “POA” means the property owner’s association or homeowner’s   association established to maintain certain landscaping within a Tax Zone.    “Proportionately” means for Taxable Property that is: (i) Developed Property, that the ratio of the  actual Special Tax levy to the Maximum Special Tax is the same for all Parcels of Developed Property  with the same Tax Zone, (ii) Approved Property, that the ratio of the actual Special Tax levy to the  Maximum Special Tax is the same for all Parcels of Approved Property with the same Tax Zone, and  (iii) Undeveloped Property that the ratio of the actual Special Tax levy per acre to the Maximum  Special Tax per acre is the same for all Parcels of Undeveloped Property with the same Tax Zone.    “Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile  by one or more persons, as determined by the Administrator.    “Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed  Residential Units have been constructed or for which building permits have been or may be issued for  purposes of constructing one or more Residential Units.    “Service(s)” means services permitted under the Mello‐Roos Community Facilities Act of 1982  including, without limitation, those services authorized to be funded by CFD No. 2015‐2 as set forth  in the documents adopted by the City Council at the time the CFD was formed.     “Single Family Residential Property” means any residential property other than Multi‐Family  Residential Property on an Assessor’s Parcel.  “Special Tax(es)” means the Special Tax A and/or Special Tax B (Contingent) to be levied in each Fiscal  Year on each Assessor’s Parcel of Taxable Property.    “Special Tax A” means the annual special tax to be levied in each Fiscal Year on each Assessor’s Parcel  of Taxable Property to fund the Special Tax A Requirement.    "Special Tax A Requirement" means for each Tax Zone, that amount to be collected in any Fiscal Year  to pay for certain costs as required to meet the needs for such Tax Zone of CFD No. 2015‐2 in both  the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the direct costs for  maintenance services including but not limited to (i) maintenance and lighting of parks, parkways,  streets, roads and open space, (ii) maintenance and operation of water quality improvements, (iii)  public street sweeping, (iv) fund an operating reserve for the costs of Services as determined by the  Administrator, and (v) Administrative Expenses. Under no circumstances shall the Special Tax A  Requirement include funds for Bonds.  City of Lake Elsinore 4  Community Facilities District No. 2015‐2 (Maintenance Services)   “Special Tax B (Contingent)” means the Special Tax B (Contingent) to be levied in each Fiscal Year on  each Assessor’s Parcel of Taxable Property to fund the Contingent Special Tax B Requirement, if  required.    "Taxable Property" means all Assessor’s Parcels within CFD No. 2015‐2, which are not Exempt  Property.    “Taxable Unit” means a Residential Unit, Building Square Footage, or an Acre. "Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax rates may  be levied pursuant to this Rate and Method of Apportionment of Special Tax.  Appendix C identifies  the Tax Zone in CFD No. 2015‐2 at formation; additional Tax Zones may be created when property is  annexed into the CFD.    "Tax Zone 1" means the specific geographic area identified on the CFD Boundary Map as Tax Zone 1.    "Tract(s)" means an area of land within a subdivision identified by a particular tract number on a Final  Map approved for the subdivision.    “Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed  Property or Approved Property.      B. ASSIGNMENT TO LAND USE CATEGORIES  For each Fiscal Year, all Assessor’s Parcels of Taxable Property within CFD No. 2015‐2 shall be classified  as Developed Property, Approved Property, or Undeveloped Property, and shall be subject to the levy  of Special Taxes as determined pursuant to Sections C and D below. Assessor’s Parcels of Developed  Property and Approved Property shall be classified as either Residential Property or Non‐Residential  Property.  Residential Property shall be further classified as Single Family Residential Property or  Multi‐Family Residential Property and the number of Residential Units shall be determined by the  Administrator.    C. MAXIMUM SPECIAL TAX RATES  For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of  Developed Property and Approved Property which are classified as Residential Property, all such  Assessor’s Parcels shall be assigned the number of Residential Unit(s) constructed or to be  constructed thereon as specified in or shown on the building permit(s) issued or Final Map as  determined by the Administrator.  For Parcels of undeveloped property zoned for development  of single family attached or multi‐family units, the number of Residential Units shall be  determined by referencing the condominium plan, apartment plan, site plan or other  development plan, or by assigning the maximum allowable units permitted based on the  underlying zoning for the Parcel.  Once a single family attached or multi‐family building or  buildings have been built on an Assessor's Parcel, the Administrator shall determine the actual  number of Residential Units contained within the building or buildings, and the Special Tax A  levied against the Parcel in the next Fiscal Year shall be calculated by multiplying the actual  number of Residential Units by the Maximum Special Tax per Residential Unit identified for the  Tract below or as included in Appendix A as each Annexation occurs.  City of Lake Elsinore 5  Community Facilities District No. 2015‐2 (Maintenance Services)   For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of  Developed Property and Approved Property which are classified as Non‐Residential Property, all  such Assessor’s Parcels shall be assigned the number of Building Square Footage or Acres as  shown on the Final Map as determined by the Administrator.  Once the Administrator determines  the actual number of Building Square Footage or Acres for the Assessor’s Parcels, the Special Tax  A levied against the Assessor’s Parcel in the next Fiscal Year shall be calculated by multiplying the  number of Building Square Footage or Acres by the Maximum Special Tax per Taxable Unit  identified for the Tax Zone below or as included in Appendix A as each Annexation occurs.  1.  Special Tax A  a. Developed Property  (i) Maximum Special Tax A   The Maximum Special Tax A for each Assessor’s Parcel of Developed Property shall be specific  to each Tax Zone within the CFD.  When additional property is annexed into CFD No. 2015‐2,  the rate and method adopted for the annexed property shall reflect the Maximum Special Tax  A for the Tax Zones annexed and included in Appendix A.  The Maximum Special Tax A for  Developed Property for Fiscal Year 2015‐2016 within Tax Zone 1 is identified in Table 1 below:  TABLE 1  MAXIMUM SPECIAL TAX A RATES  DEVELOPED PROPERTY    Tax  Zone  Tract Land Use Category  Taxable  Unit  Maximum  Special Tax A  1 LLA‐2014‐2743 Non‐Residential Property Acre $121    (ii) Increase in the Maximum Special Tax A   On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Developed  Property shall increase by i) the percentage increase in the Consumer Price Index (All Items)  for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the  preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.    (iii) Multiple Land Use Categories   In some instances an Assessor's Parcel of Developed Property may contain more than one  Land Use Category.  The Maximum Special Tax A that can be levied on an Assessor's Parcel  shall be the sum of the Maximum Special Tax A that can be levied for each Land Use Category  located on that Assessor's Parcel.  For an Assessor's Parcel that contains more than one land  use, the Acreage of such Assessor's Parcel shall be allocated to each type of property based  on the amount of Acreage designated for each land use as determined by reference to the  site plan approved for such Assessor's Parcel.  The Administrator's allocation to each type of  property shall be final.    b.  Approved Property  The Maximum Special Tax A for each Assessor’s Parcel of Approved  Property shall be specific to  each Tax Zone within the CFD.  When additional property is annexed into CFD No. 2015‐2, the rate  and method adopted for the annexed property shall reflect the Maximum Special Tax A for the  Tax Zone annexed and included in Appendix A.  The Maximum Special Tax A for Approved property  Fiscal Year 2015‐2016 within Tax Zone 1 is identified in Table 2 below:  City of Lake Elsinore 6  Community Facilities District No. 2015‐2 (Maintenance Services)   TABLE 2  MAXIMUM SPECIAL TAX A RATES  APPROVED PROPERTY    Tax  Zone  Tract Land Use Category  Taxable  Unit  Maximum  Special Tax A  1 LLA‐2014‐2743 Non‐Residential Property Acre $121    On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Approved Property  shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles  ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)  by two percent (2.0%), whichever is greater.    c.  Undeveloped Property  The Maximum Special Tax A for each Assessor’s Parcel of Undeveloped Property shall be specific  to each Tax Zone within the CFD.  When additional property is annexed into CFD No. 2015‐2, the  rate and method adopted for the annexed property shall reflect the Maximum Special Tax A for  the Tax Zone annexed and included in Appendix A.  The Maximum Special Tax A for Undeveloped  Property for Fiscal Year 2015‐2016 within Tax Zone 1 is identified in Table 3 below:  TABLE 3  MAXIMUM SPECIAL TAX A RATES  UNDEVELOPED PROPERTY    Tax Zone Tracts Taxable Unit Maximum Special Tax A  1 LLA‐2014‐2743 Acre $121    On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Undeveloped Property  shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles  ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)  by two percent (2.0%), whichever is greater.    2. Special Tax B (Contingent)     (i) Maximum Special Tax B (Contingent)   The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is  shown in Table 1 and shall be specific to each Tax Zone within the CFD.  When additional  property is annexed into CFD No. 2015‐2, the rate and method adopted for the annexed  property shall reflect the Maximum Special Tax B (Contingent) for each Tax Zones annexed  and included in Appendix A.  The Maximum Special Tax B (Contingent) for Fiscal Year 2015‐ 2016 within Tax Zone 1 is identified in Table 4 below:  TABLE 4  MAXIMUM SPECIAL TAX B (CONTINGENT) RATES  DEVELOPED PROPERTY    Tax  Zone  Tract Land Use Category  Taxable  Unit  Maximum Special   Tax B (Contingent)  1 LLA‐2014‐2743 Non‐Residential Property Acre $0    City of Lake Elsinore 7  Community Facilities District No. 2015‐2 (Maintenance Services)   (ii) Increase in the Maximum Special Tax B (Contingent)   On each July 1, commencing on July 1, 2016 the Maximum Special Tax B (Contingent) for  Developed Property shall increase by i) the percentage increase in the Consumer Price Index  (All Items) for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of  the preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.    (iii) Multiple Land Use Categories   In some instances an Assessor's Parcel of Developed Property may contain more than one  Land Use Category.  The Maximum Special Tax B (Contingent) that can be levied on an  Assessor's Parcel shall be the sum of the Maximum Special Tax B (Contingent) that can be  levied for each Land Use Category located on that Assessor's Parcel.  For an Assessor's Parcel  that contains more than one land use, the Acreage of such Assessor's Parcel shall be allocated  to each type of property based on the amount of Acreage designated for each land use as  determined by reference to the site plan approved for such Assessor's Parcel.  The  Administrator's allocation to each type of property shall be final.    b.  Approved Property  The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown  in Table 5 and shall be specific to each Tax Zone within the CFD.  When additional property is  annexed into CFD No. 2015‐2, the rate and method adopted for the annexed property shall reflect  the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.   The Maximum Special Tax B (Contingent) for Fiscal Year 2015‐2016 within the Tax Zone is  identified in Table 5 below:  TABLE 5  MAXIMUM SPECIAL TAX B (CONTINGENT) RATES  APPROVED PROPERTY    Tax  Zone  Tract Land Use Category  Taxable  Unit  Maximum Special   Tax B (Contingent)  1 LLA‐2014‐2743  Non‐Residential Property Acre $0    On each July 1, commencing on July 1, 2016 the Maximum Special Tax B (Contingent) for Approved  Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for  Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding  Fiscal Year, or ii) by two percent (2.0%), whichever is greater.    c.  Undeveloped Property  The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown  in Table 6 and shall be specific to each Tax Zone within the CFD.  When additional property is  annexed into CFD No. 2015‐2, the rate and method adopted for the annexed property shall reflect  the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.   The Maximum Special Tax B (Contingent) for Fiscal Year 2015‐2016 within the Tax Zone is  identified in Table 6 below:  City of Lake Elsinore 8  Community Facilities District No. 2015‐2 (Maintenance Services)   TABLE 6  MAXIMUM SPECIAL TAX B (CONTINGENT) RATES  UNDEVELOPED PROPERTY    Tax Zone  Tracts Taxable Unit  Maximum Special   Tax B (Contingent)  1 LLA‐2014‐2743 Acre $0    On each July 1, commencing on July 1, 2016 the Maximum Special Tax B (Contingent) for Undeveloped  Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los  Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year,  or ii) by two percent (2.0%), whichever is greater.    D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX  1.  Special Tax A  Commencing with Fiscal Year 2015‐2016 and for each following Fiscal Year, the Council shall  determine the Special Tax A Requirement and shall levy the Special Tax A on all Assessor’s Parcels of  Taxable Property until the aggregate amount of Special Tax A equals the Special Tax A Requirement  for each Tax Zone.  The Special Tax A shall be levied for each Fiscal Year as follows:    First: The Special Tax A shall be levied Proportionately on all Assessor’s Parcels of Developed  Property within each Tax Zone up to 100% of the applicable Maximum Special Tax to satisfy the Special  Tax A Requirement for such Tax Zone;    Second: If additional moneys are needed to satisfy the Special Tax A Requirement for a Tax Zone  after the first step has been completed, the Special Tax A shall be levied Proportionately on each  Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax A for  Approved Property;    Third: If additional monies are needed to satisfy the Special Tax A Requirement for a Tax Zone  after the first two steps has been completed, the Special Tax A shall be levied Proportionately on all  Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum Special  Tax A for Undeveloped Property.  2.  Special Tax B (Contingent)  Commencing with Fiscal Year 2015‐2016 and for each following Fiscal Year, the Council shall  determine the Contingent Special Tax B Requirement and shall levy the Special Tax on all Assessor’s  Parcels of Taxable Property until the aggregate amount of Special Tax B (Contingent) equals the  Contingent Special Tax B Requirement.  The Special Tax B (Contingent) shall be levied for each Fiscal  Year as follows:    First: The Special Tax shall be levied Proportionately on all Assessor’s Parcels of Developed  Property for a Tax Zone up to 100% of the applicable Maximum Special Tax B (Contingent) to satisfy  the Contingent Special Tax B Requirement;    Second: If additional moneys are needed to satisfy the Contingent Special Tax B Requirement after  the first step has been completed, the Special Tax B (Contingent) shall be levied Proportionately on  each Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax B  (Contingent) for Approved Property;  City of Lake Elsinore 9  Community Facilities District No. 2015‐2 (Maintenance Services)     Third: If additional monies are needed to satisfy the Contingent Special Tax B Requirement after  the first two steps has been completed, the Special Tax B (Contingent) shall be levied Proportionately  on all Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum  Special Tax B (Contingent) for Undeveloped Property.      E. FUTURE ANNEXATIONS  It is anticipated that additional properties will be annexed to CFD No. 2015‐2 from time to time.  As  each annexation is proposed, an analysis will be prepared to determine the annual cost for providing  Services.  Based on this analysis, the property to be annexed, pursuant to California Government Code  section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate for the Tax Zone  when annexed and included in Appendix A.    F. TERM OF SPECIAL TAX   For each Fiscal Year, the Special Taxes shall be levied as long as the Services are being provided.    G. EXEMPTIONS    The City shall classify as Exempt Property within CFD No. 2015‐2, any Assessor’s Parcel in any of the  following categories; (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication,  encumbered by or restricted in use by any public entity; (ii) Assessor’s Parcels with public or utility  easements making impractical their utilization for other than the purposes set forth in the easement;  (iii) Assessor’s Parcels which are privately owned but are encumbered by or restricted solely for public  uses; or (iv) any Assessor’s Parcel which is in use in the performance of a public function as determined  by the Administrator.     H. APPEALS   Any property owner claiming that the amount or application of the Special Taxes are not correct may  file a written notice of appeal with the City not later than twelve months after having paid the first  installment of the Special Tax that is disputed.  A representative(s) of CFD No. 2015‐2 shall promptly  review the appeal, and if necessary, meet with the property owner, consider written and oral evidence  regarding the amount of the Special Tax, and rule on the appeal.  If the representative’s decision  requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property  owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax on that  Assessor’s Parcel in the subsequent Fiscal Year(s).       I. MANNER OF COLLECTION   The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem  property taxes, provided, however, that CFD No. 2015‐2 may collect the Special Tax at a different time  or in a different manner if necessary to meet its financial obligations.     City of Lake Elsinore 10  Community Facilities District No. 2015‐2 (Maintenance Services)   APPENDIX A    CITY OF LAKE ELSINORE  COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)                  COST ESTIMATE  Special Tax A Services ‐ The estimate breaks down the costs of providing one year's maintenance services  for Fiscal Year 2021‐22.  These services are being funded by the levy of Special Tax A for Community  Facilities District No. 2015‐2.  TAX ZONE 17  TRACT NO. 38008    Item Description Estimated Cost  1 Streets $3,181  2 Parks $14,260  3 Graffiti $253  4 Reserves $1,561  5 Admin $2,654  Total  $21,909    Special Tax B Contingent Services – The estimate in the table below breaks down the costs of providing  one year’s contingent services for Fiscal Year 2021‐22. If necessary, these services will be funded by the  levy of Special Tax B (Contingent) for Community Facilities District No. 2017‐1 Tax Zone 12.  TAX ZONE 12 (CONTINGENT SERVICES)   TRACT NO. 38008  Item Description Estimated Cost  1 Drainage $5,885  2 Reserves  $589  3 Admin $883  Total  $7,357  TAX ZONE 17  FY 2021‐22 MAXIMUM SPECIAL TAX RATES  DEVELOPED PROPERTY AND APPROVED PROPERTY     Land Use   Category  Taxable   Unit  Maximum   Special Tax A  Maximum   Special Tax B  Single Family Residential RU $366 $123  Non‐Residential Property Acre $4,098 $1,376  TAX ZONE 17  FY 2021‐22 MAXIMUM SPECIAL TAX RATES   UNDEVELOPED PROPERTY    Taxable   Unit  Maximum   Special Tax A  Maximum   Special Tax B  Acre $4,098 $1,376  City of Lake Elsinore 11  Community Facilities District No. 2015‐2 (Maintenance Services)   TAX ZONE SUMMARY      Annexation  Tax  Zone  Tract  APN  Fiscal  Year  Maximum  Special Tax A  Maximum  Special Tax B    Subdivider  Original 1 LLA‐2014‐2743 2015‐16 $121 / Acre $0 / Acre Tractor Supply  1 2 36682 2016‐17 $354 / RU $102 / RU Pardee Homes  2 3 PM 29996 2017‐18 $951 / Acre $165 / Acre Pasadena Industrial Park, LLC  3 4 PM 36551 2017‐18 $2,671 / Acre $201 / Acre ARI Chaney Street, LLC  4 5 TR 32996 2017‐18 $378 / RU $321 / RU LE Cottage Lane, LLC  5 6 365‐030‐001 2018‐19 $1,004/ Acre $0 / Acre Lake Elsinore CCR, LLC  6 7 TR 33267 2019‐20 $350 / RU $56 / RU Pardee Homes  7 8 PM 37284 2019‐20 $1,953 / Acre $0 / Acre Central Plaza  8 9 TR 37305 2019‐20 $951 / RU $384 / RU Nichols Rd Partners, LLC  8 10 TR 37305; Lot 169 2019‐20 $2,600 / Acre $0 / Acre Nichols Rd Partners, LLC  9 11 TR 32129 & 30698 2020‐21 $541 / RU $69 / RU  Donald S. Clurman &  Three Strands Properties, LLC &  Spectrum Communities, LLC  10 12 TR 33370 2021‐22 $294 / RU $30 / RU JLJ. LLC  11 13 PM 37534 2021‐22 $1,113 / Acre $0 / Acre SRZ Yuma, LLC  12 14 TR 33725 2021‐22 $749 / RU $87 / RU SPT‐AREP III Tuscany Associates  12 15 TR 25475 2021‐22 $594 / RU $62 / RU SPT‐AREP III Tuscany Associates  13 16 LLA 2019‐007 2021‐22 $407 / Acre $0 / Acre Wal‐Mart Real Estate Business  Trust  14 17 TR 38008 2021‐22 $366 / RU $123 / RU Tri Pointe Homes IE‐SD, Inc.      ESCALATION OF MAXIMUM SPECIAL TAXES  On each July 1, commencing on July 1, 2016 the Maximum Special Tax shall increase by i) the  percentage increase in the Consumer Price Index (All Items) for Los Angeles ‐ Riverside ‐ Orange  County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii) by two percent  (2.0%), whichever is greater.  City of Lake Elsinore 12  Community Facilities District No. 2015‐2 (Maintenance Services)   APPENDIX B    CITY OF LAKE ELSINORE  COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)           DESCRIPTION OF AUTHORIZED SERVICES    The services which may be funded with proceeds of the special tax of CFD No. 2015‐2, as provided by  Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing  and/or replacing landscaped areas (may include reserves for replacement) in public street right‐of‐ways,  public landscaping, public open spaces and other similar landscaped areas officially dedicated for public  use. These services including the following:  (a)    maintenance and lighting of parks, parkways, streets, roads and open space, which  maintenance and lighting services may include, without limitation, furnishing of electrical power to street  lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and  standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or  adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities;  maintenance of public signage; graffiti removal from and maintenance and repair of public structures  situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or  recreation program equipment or facilities situated on any park; and    (b)  maintenance and operation of water quality improvements which include storm drainage  and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration  basins, flood control channels, fossil fuel filters, and similar facilities.  Maintenance services may include  but is not limited to the repair, removal or replacement of all or part of any of the water quality  improvements, fossil fuel filters within the public right‐of‐way including the removal of petroleum  hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of inlets and  outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance,  servicing; or both of the water quality basin improvements within flood control channel improvements;  and    (c)  public street sweeping, on the segments of the arterials within the boundaries of CFD No.  2015‐2; as well as local roads within residential subdivisions located within CFD No. 2015‐2; and any  portions adjacent to the properties within CFD No. 2015‐2; and    In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may  be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of  Apportionment.   The above services shall be limited to those provided within the boundaries of CFD No. 2015‐2 or for the  benefit of the properties within the boundaries of CFD No. 2015‐2, as the boundary is expanded from time  to time by anticipated annexations, and said services may be financed by proceeds of the special tax of  CFD No. 2015‐2 only to the extent that they are in addition to those provided in the territory of CFD No.  2015‐2 before CFD No. 2015‐2 was created.                  EXHIBIT D ANNEXATION AND POTENTIAL ANNEXATION BOUNDARY MAPS    RAILROAD CANYON RD363-940-011ANNEXATION MAP NO. 14COMMUNITY FACILITIES DISTRICT NO. 2015-2(MAINTENANCE SERVICES)CITY OF LAKE ELSINORE,COUNTY OF RIVERSIDE, STATE OF CALIFORNIASHEET 1 OF 1 SHEETTHIS MAP SHOWS THE BOUNDARIES OF AREAS TO BEANNEXED TO COMMUNITY FACILITIES DISTRICT NO. 2015-2(MAINTENANCE SERVICES), OF THE CITY OF LAKE ELSINORE, COUNTYOF RIVERSIDE, STATE OF CALIFORNIA. THE BOUNDARIES OF WHICH COMMUNITY FACILITIESDISTRICT ARE SHOWN AND DESCRIBED ON THE MAPTHEREOF WHICH WAS PREVIOUSLY RECORDED ONAUGUST 13, 2015 IN BOOK 78 OF MAPS OF ASSESSMENTAND COMMUNITY FACILITIES DISTRICT AT PAGE 73 ANDAS INSTRUMENT NO. 2015-0361493 IN THE OFFICE OF THECOUNTY RECORDER OF THE COUNTY OF RIVERSIDE,STATE OF CALIFORNIA. I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSEDBOUNDARIES TO BE ANNEXED TO COMMUNITY FACILITIES DISTRICTNO. 2015-2 (MAINTENANCE SERVICES), CITY OF LAKE ELSINORE,COUNTY OF RIVERSIDE, STATE OF CALIFORNIA, WAS APPROVEDBY THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE AT A REGULARMEETING THEREOF, HELD ON ______ DAY OF ______, 20____, BY RESOLUTION NO. _______________ ___________________________________CITY CLERK CITY OF LAKE ELSINORE FILED IN THE OFFICE OF THE CITY CLERK, CITY OF LAKEELSINORE THIS ______ DAY OF ______, 20___.___________________________________CITY CLERK CITY OF LAKE ELSINORE RECORDED THIS ____ DAY OF _______________, 20____ ATTHE HOUR OF ____ O'CLOCK __M IN BOOK _____PAGE _____ OF MAPS OF ASSESSMENT AND COMMUNITYFACILITIES DISTRICTS IN THE OFFICE OF THE COUNTYRECORDER, IN THE COUNTY OF RIVERSIDE, STATE OFCALIFORNIA. FEE: _____________ NO.: ______________________ PETER ALDANA, ASSESSOR, COUNTY CLERK, RECORDERBY: _______________________________ DEPUTY CFD 2015-2TAX ZONE 17^_·|}þ74·|}þ74§¨¦15§¨¦215LAKE ELSINORE-THIS ANNEXATION MAP CORRECTLY SHOWS THE LOT ORPARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE COMMUNITY FACILITIES DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS ORPARCEL REFER TO THE COUNTY ASSESSOR MAPS FORFISCAL YEAR 2020-21. LEGEND ANNEXATION AREA BOUNDARYPARCEL LINEXXX-XXX-XXX ASSESSOR PARCEL NUMBER 17 TAX ZONE17   EXHIBIT E PETITION      EXHIBIT F NOTICE OF PUBLIC HEARING    NOTICE OF PUBLIC HEARING ON INTENTION TO ANNEX TERRITORY TO AN EXISTING COMMUNITY FACILITIES DISTRICT 2015-2 (MAINTENANCE SERVICES) (ANNEXATION NO. 14) NOTICE IS HEREBY GIVEN that the City Council of the City of Lake Elsinore on July 13, 2021 adopted its Resolution No. 2021-___, in which it declared its intention to annex territory to existing Community Facilities District No. 2015-2 (Maintenance Services) (the "CFD No. 2015-2"), and to levy a special tax to pay for certain maintenance services, all pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The resolution describes the territory to be annexed and describes the rate and method of apportionment of the proposed special tax. No change in the tax levied in the existing CFD No. 2015-2 is proposed. NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed 7:00 p.m., or as soon thereafter as practicable, Tuesday, August 24, 2021 in the City Council Chambers located at 183 N Main St., Lake Elsinore, California 92530, as the time and place when and where the City Council will conduct a public hearing on the annexation of territory to CFD No. 2015-2. At the hearing, the testimony of all interest persons for or against the annexation of the territory or the levying of the special taxes will be heard. If and to the extent participation in the August 24, 2021 meeting must occur by teleconference, videoconference, or other electronic means authorized by the Ralph M. Brown Act or an Executive Order of the Governor of California, the means and methods for participating the meeting shall be posted on the Agenda for said meeting, which shall be posted at least 72 hours prior to the meeting on the City of Lake Elsinore (www.lake- elsinore.org), and outside of City Hall at 130 S. Main Street, Lake Elsinore, CA 92530. A copy of the Agenda will be made available upon request to the Lake Elsinore City Clerk's office at 951-674-3124; Ext. 262  DATED: ____________, 20___ _________________________________________ City Clerk of the City of Lake Elsinore     EXHIBIT G BALLOT    SPECIAL TAX ELECTION CITY OF LAKE ELSINORE ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES) ANNEXATION NO. 14 (August 24, 2021) This ballot is for the use of the authorized representative of the following owner of land within Annexation No. 14 of the Community Facilities District No. 2015-2 (Maintenance Services) (“CFD No. 2015-2”) of the City of Lake Elsinore: Name of Landowner Number of Acres Owned Total Votes Tri Pointe Homes IE-SD, Inc., a California corporation formerly known as Pardee Homes, a California corporation 7.92 8 According to the provisions of the Mello-Roos Community Facilities Act of 1982, and resolutions of the City Council (the “Council”) of the City of Lake Elsinore (the “City”), the above-named landowner is entitled to cast the number of votes shown above under the heading “Total Votes,” representing the total votes for the property owned by said landowner. The City has sent the enclosed ballot to you so that you may vote on whether or not to approve the special tax. This special tax ballot is for the use of the property owner of the parcels identified below, which parcels are located within the territory proposed to be annexed to the CFD No. 2015-2, City of Lake Elsinore, County of Riverside, State of California. Please advise the City Clerk, at (951) 674-3124 x 261 if the name set forth below is incorrect or if you are no longer one of the owners of these parcels. This special tax ballot may be used to express either support for or opposition to the proposed special tax. To be counted, this special tax ballot must be signed below by the owner or, if the owner is not an individual, by an authorized representative of the owner. The ballot must then be delivered to the City Clerk, either by mail or in person, as follows: Mail Delivery: If by mail, place ballot in the return envelope provided, and mail no later than August 10, 2021, two calendar weeks prior to the date set for the election. Mailing later than this deadline creates the risk that the special tax ballot may not be received in time to be counted. Personal Delivery: If in person, deliver to the City Clerk at any time up to 7:00 p.m. on August 24, 2021, at the Clerk’s office at 130 N Main St. Lake Elsinore, CA 92530. However delivered, this ballot must be received by the Clerk prior to the close of the public meeting on August 24, 2021. Very truly yours, Candice Alvarez, MMC, City Clerk TO CAST THIS BALLOT, PLEASE RETURN THIS ENTIRE PAGE. OFFICIAL SPECIAL TAX BALLOT Name & Address of Property Owner: Assessor’s Parcel Number(s): Tri Pointe Homes IE-SD, Inc., a California corporation formerly known as Pardee Homes, a California corporation Attn: Michael C. Taylor 1250 Corona Pointe Ct. #600 Corona, CA 92879   363-940-011 ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES) ANNEXATION NO. 14 AN “X” OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT SPECIAL TAX BALLOT MEASURE MARK “YES” OR “NO” WITH AN “X”: Shall the City Council of the City of Lake Elsinore be authorized to levy a special tax on an annual basis at the rates and apportioned as described in Exhibit C to the Resolution Declaring its Intention to Annex Territory to Community Facilities District No. 2015-2 (Maintenance Services) adopted by the City Council on July 13, 2021 (the “Resolution”), which is incorporated herein by this reference, within the territory identified on the map entitled “Annexation Map No. 14 of Community Facilities District No. 2015-2 (Maintenance Services) City of Lake Elsinore” to finance certain services as set forth in Section 4 to the Resolution (including incidental expenses) and shall an appropriation limit be established for Community Facilities District No. 2015-2 (Maintenance Services) in the amount of special taxes collected? YES _________ NO _________ Certification for Special Election Ballot The undersigned is an authorized representative of the above-named landowner and is the person legally authorized and entitled to cast this ballot on behalf of the above-named landowner. I declare under penalty of perjury under the laws of the State of California that the foregoing is true and correct and that this declaration is executed on ____________, 20__.       Tri Pointe Homes IE-SD, Inc., a California corporation formerly known as Pardee Homes, a California corporation Michael C. Taylor Division President     Signature Print Name Title RAILROAD CANYON ROADTASSEL WAY0 100 20050Feet MAINTENANCE EXHIBITCOMMUNITY FACILITIES DISTRICT NO. 2015-2ANNEXATION 14 CFD MAINTENANCE LEGEND ZONE BOUNDARY DE TENTION BASIN 4,792 SF (11% OF TOTAL) STREET 106,500; 1,500 LF Ê PROJECT MAP CFD NO. 2015-2 (MAINTENANCE SERVICES) ANNEXATION NO. 14