HomeMy WebLinkAboutItem No. 09 - Second Reading of an Ordinance Authorizing the Levy of Special Taxes for Annexat9)Second Reading of an Ordinance Authorizing the Levy of Special Taxes for
Annexation No. 20 into Community Facilities District No. 2015-2 (Maintenance
Services) for Alberhill
Adopt by title only and waive further reading of AN ORDINANCE OF THE CITY COUNCIL
OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2015-2 OF THE CITY
OF LAKE ELSINORE (MAINTENANCE SERVICES), AMENDING ORDINANCE NO. 2016-
1359 AND AUTHORIZING THE LEVY OF SPECIAL TAXES.
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REPORT TO CITY COUNCIL
To:Honorable Mayor and Members of the City Council
From:Jason Simpson, City Manager
Prepared by:Candice Alvarez, MMC, City Clerk
Date:January 9, 2024
Subject:Second Reading of an Ordinance Authorizing the Levy of Special Taxes
for Annexation No. 20 into Community Facilities District No. 2015-2
(Maintenance Services) for Alberhill
Recommendation
Adopt by title only and waive further reading of AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2015-2 OF THE CITY OF
LAKE ELSINORE (MAINTENANCE SERVICES), AMENDING ORDINANCE NO. 2016-1359
AND AUTHORIZING THE LEVY OF SPECIAL TAXES.
Background/Discussion
At its Regular meeting on December 12, 2023, the City Council introduced by title only and waived
further reading of the Ordinance.
Attachments
Attachment 1 – Ordinance
ORDINANCE NO. 2023-1493
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF
COMMUNITY FACILITIES DISTRICT NO. 2015-2 OF THE CITY OF LAKE
ELSINORE (MAINTENANCE SERVICES), AMENDING ORDINANCE NO. 2016-
1359 AND AUTHORIZING THE LEVY OF SPECIAL TAXES
WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”), on
July 28, 2015, the City Council (the “City Council”) of the City of Lake Elsinore (the “City”) adopted
Resolution No. 15-078 establishing Community Facilities District No. 2015-2 (Maintenance
Services) of the City of Lake Elsinore, County of Riverside, State of California (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 (the “Services”), which are necessary to meet increased
demands placed upon the City and are described in Exhibit A attached hereto; and
WHEREAS, on May 10, 2016, the City Council adopted Ordinance No. 2016-1359
entitled, “An Ordinance of the City of Council of the City of Lake Elsinore, California, acting in its
capacity as the legislative body of Community Facilities District No. 2015-2 of the City of Lake
Elsinore (Maintenance Services) authorizing the levy of special tax” (“Ordinance No. 2015-1359”),
pursuant to which the City Council levied special taxes with the CFD No. 2015-2; and
WHEREAS, on October 24, 2023, the City Council adopted Resolution No. 2023-83
entitled “A Resolution of the City Council of the City of Lake Elsinore 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. 20) and Authorizing
the Levy of a Special Taxes Therein” (the “Resolution of Intention”) declaring its intention to annex
certain territory to the CFD No. 2015-2 and to levy special taxes within that territory to provide the
Services as described in the Resolution of Intention and setting a special public hearing on the
proposed annexation for December 12, 2023; and
WHEREAS, notice was published as required by the Act relative to the intention of the
City Council to annex certain territory to the CFD No. 2015-2, to levy special taxes therein to
provide the Services, and to set the time and place of said public hearing; and
WHEREAS, on December 12, 2023, at the time and place specified in said published
notice, the City Council opened and held a public hearing as required by the Act relative to the
annexation of territory in to the CFD No. 2015-2, the levy of the special taxes therein, and the
provision of Services by the CFD No. 2015-2; and
WHEREAS, at said public hearing all persons desiring to be heard on all matters
pertaining to the annexation of territory to the CFD No. 2015-2, the levy of the special taxes
therein, and the provision of Services therein were heard, and a full and fair hearing was held;
and
WHEREAS, subsequent to said public hearing, the City Council adopted Resolution No.
2023-98 entitled “A Resolution of the City Council of the City of Lake Elsinore, California, Calling
an Election to Submit to the Qualified Electors the Question of Levying a Special Tax Within the
Area Proposed to be Annexed to Community Facilities District No. 2015-2 (Maintenance Services)
(Annexation No. 20)” (the “Resolution Calling the Election”) on December 12, 2023, wherein the
City Council submitted the question of levying a special tax in territory proposed to be annexed to
Ord. No. 2023-1493
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the CFD No. 2015-2 at the rate and according to the method of apportionment described therein;
and
WHEREAS, at said special election on December 12, 2023, the qualified electors of the
territory proposed to be annexed to the CFD No. 2015-2 approved said propositions as described
in the Resolution Calling the Special Election by more than the two-thirds vote required by the
Act; and
WHEREAS, subsequent to said special election, the City Council adopted Resolution No.
2023-99 entitled “A Resolution of the City Council of the City of Lake Elsinore, California,
Declaring the Election Results for Community Facilities District No. 2015-2 (Maintenance
Services) (Annexation No. 20)” wherein the City Council determined that the territory proposed to
be annexed was added to the CFD No. 2015-2 (such territory being referred to herein as
“Annexation No. 20”).
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, ACTING AS
THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2015-2
(MAINTENANCE SERVICES) OF THE CITY OF LAKE ELSINORE, DOES ORDAIN AS
FOLLOWS:
Section 1.Recitals. The foregoing recitals are true and correct.
Section 2.Amendment to Exhibit B of Ordinance No. 2016-1359. Ordinance No.
2016-1359 is hereby amended by including Exhibit B to Ordinance No. 2016-1359 attached
hereto.
Section 3.Amendment to Section 2 of Ordinance No. 2016-1359. Section 2 of
Ordinance No. 2016-1359 is hereby amended by deleting it in its entirety and replacing it with the
following:
Section 2.By the passage of this Ordinance, the City Council
authorizes and levies special taxes within the District which are
subject to taxation which are identified in Exhibit B attached
hereto, pursuant to Sections 53328 and 53340 of the Act at the
rates and in accordance with the rate and method of
apportionment set forth in Exhibit A attached hereto, which is
incorporated by reference herein (the “Rate and Method”). The
special taxes are hereby levied commencing the fiscal year
specified in the Rate and Method and in each fiscal year
thereafter so long as the services authorized to be finance by
the District, are provided through such financing within the
District.
Section 4.Future Annexations. The annexation of additional territory into the CFD
No. 2015-2 was contemplated as part of the adoption of Resolution No. 15-066. The boundaries
of the territory within which any property may annex to the CFD No. 2015-2 are more particularly
described and shown on that certain map entitled “Boundaries – Potential Annexation Area
Community Facilities District No. 2015-2 (Maintenance Services) 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, at Page 74, and as Document No. 2015-0369598 in the official
records of the County of Riverside. Following a public hearing and the adoption of resolutions
Ord. No. 2023-1493
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required by the Act for any additional annexations of property within said potential annexation
area, Revised Exhibit B of Ordinance No. 2016-1359 shall be further amended to include any
additional territory annexed to the CFD No. 2015-2. The City Council hereby authorizes and
directs the officers, employees, and agents of the City to take all actions and do all things which
they, or any of them, may deem necessary or desirable to accomplish the purposes of this Section
4 of this Ordinance to further include Exhibit B to Ordinance No. 2016-1359.
Section 5.Severability. If for any reason any portion of this Ordinance is found to be
invalid, or if the special taxes found inapplicable to any particular parcel within the CFD No. 2015-
2, by a court of competent jurisdiction, the balance of this Ordinance and the application of the
special tax to the remaining parcels within the CFD No. 2015-2 shall not be affected.
Section 6.Authorization to Publish Ordinance. The Mayor shall sign this Ordinance
and the City Clerk shall attest thereto and shall, within fifteen (15) days of its adoption, cause it or
a summary of it to be published at least once in The Press Enterprise, a newspaper of general
circulation published and circulated in the City and the CFD No. 2015-2.
Section 7. Effective Date. This Ordinance shall take effect and shall be in force thirty
(30) days after the date of its adoption, at which time Revised Exhibit B will include Exhibit B to
Ordinance No. 2016-1359 and Section 2 of Ordinance No. 2016-1359 will be amended as
described herein.
Passed, Approved, and Adopted at a regular meeting of the City Council of the City of
Lake Elsinore, California, on this 9th day of January 2024.
Steve Manos
Mayor
Attest:
Candice Alvarez, MMC
City Clerk
Ord. No. 2023-1493
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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
Ordinance No. 2023-1493 was introduced by the City Council of the City of Lake Elsinore,
California, at its Regular meeting of December 12, 2023 and adopted at its Regular meeting of
January 9, 2024 and that the same was adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Candice Alvarez, MMC
City Clerk
EXHIBIT A
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.
“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.
“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.
“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.
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:
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
(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:
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;
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.
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 2023-24. These services are being funded by the levy of
Special Tax A for Community Facilities District No. 2015-2.
TAX ZONE 23
TR 28214-9
Item Description Estimated Cost
1 Landscaping $10,088
2 Streets $105,608
3 Drainage $12,882
4 Parks $52,426
5 Graffiti $1,545
6 Reserves $12,290
7 Admin $27,532
Total $222,371
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 2023-24. If necessary, these services will
be funded by the levy of Special Tax B (Contingent) for Community Facilities District No. 2015-2
Tax Zone 23.
TAX ZONE 23 (CONTINGENT SERVICES)
TR 28214-9
Item Description Estimated Cost
1 Drainage $5,228
2 Reserves $523
3 Admin $934
Total $6,685
TAX ZONE 23
FY 2023-24 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 $647 $19
Non-Residential Property Acre $2,928 $88
TAX ZONE 23
FY 2023-24 MAXIMUM SPECIAL TAX RATES
UNDEVELOPED PROPERTY
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Acre $2,928 $88
TAX ZONE SUMMARY
Annexati
on
Ta
x
Zon
e
Tract
APN
Fiscal
Year
Maximu
m 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, LP
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.
15 18 TPM 37751 2021-22 $2,188 /
Acre
$2,540 /
Acre Boos-Up Lake Elsinore
16 19 PM 37710 2021-22 $1,034 /
Acre $0 / Acre Pennington Industrial,
LLC
17 20 TR 37280 2022-23 $323 / RU $5 / RU Lake Elsinore Lakeshore,
LLC and Erin Crowder
18 21 TR 38116 2022-23 $387 / RU $82 / RU Tri Pointe Homes IE-SD,
Inc.
19 22 TR 38378 2023-24 $358 / RU $7 / RU Vista Emerald, LLC
20 23 TR 28214-9 2023-24 $647 / RU $19 / RU Pulte Home Co.
21 24 BLD-2023-
0026B 2023-24 $739 / Acre $278 /
Acre Lake Street Properties, LP
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.
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; 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.
APPENDIX C
CITY OF LAKE ELSINORE
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA BOUNDARIES
EXHIBIT B
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
SPECIAL TAX FISCAL YEAR 2023-24
(Effective as of January 9, 2024)
ASSESSOR'S PARCEL NUMBERS
Annexation Zone Owner Assessor's Parcel Numbers
Original 1 Tractor Supply 377-120-068
1 2 Pardee Homes See Below
2 3 Pasadena Industrial Park, LLC 377-120-032, -043 thru -047, -
069, and -071
3 4 ARI Chaney Street, LLC
377-140-028 thru -030, -032 thru
-035, -038 thru -041, -044 thru -
046
4 5 LE Cottage Lane, LLC See Next Page
5 6 Lake Elsinore CCR, LLC 365-030-048
6 7 Pardee Home See Next Page
7 8 Central Plaza 377-081-002 thru -009
8 9 Nichols Rd Partners, LLC
389-200-038 (por.),
389-210-008 (por.), 389-210-
032, 389-210-034, and 389-210-
036 (por.)
8 10 Nichols Rd Partners, LLC 389-200-046, -049, and -053
9 11
Donald S. Clurman &
Three Strands Properties, LLC &
Spectrum Communities, LLC
See Next Page
10 12 JLJ, LP See Next Page
11 13 SRZ Yuma, LLC 377-081-035
12 14 SPT AREP III Tuscany Associates
349-240-006, -043, -044, -045, -
046, -047, -054, -055, -056 and
349-380-024, -025
12 15 SPT AREP III Tuscany Associates 349-240-034, -038, -072, -075
13 16 Wal-Mart Real Estate Business Trust 377-090-052, -053, -054, -055, -
056, -057
14 17 Tri Pointe Homes IE-SD, Inc.363-940-038
15 18 Boos-Up Lake Elsinore 377-243-024
16 19 Pennington Industrial, LLC 377-160-051, -052, -053
17 20 Lake Elsinore Lakeshore, LLC and
Erin Crowder 379-230-001 and 379-230-002
18 21 Tri Pointe Homes IE-SD, Inc. 379-060-005, -022, and -027
19 22 Vista Emerald, LLC 370-050-019, -020, -032
20 23 Pulte Home Co.See Next Page
EXHIBIT B (cont.)
ANNEXATION NO. 1
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
358710001 358710002 358710003 358710004 358710005 358710006 358710007 358710008 358710009
358710010 358710011 358710012 358710013 358710014 358710015 358710016 358710017 358710018
358710019 358710020 358710021 358710022 358710023 358710024 358710025 358710026 358710027
358710028 358710029 358710030 358710031 358710032 358710033 358710034 358710035 358710036
358710037 358710038 358710039 358710040 358710041 358711001 358711002 358711003 358711004
358711005 358711006 358711007 358712001 358712002 358712003 358712004 358712005 358712006
358712007 358712008 358712009 358712010 358712011 358712012 358712013 358712014 358712015
358712016 358712017 358712018 358712019 358712020 358712021 358712022 358712023 358712024
358712025 358712026
ANNEXATION NO. 4
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
379490004 379490005 379490006 379490007 379490008 379490009 379490010 379491001 379491002
379491003 379491004 379491005 379491006 379491007 379491008 379491010 379491011 379491012
379491013 379491014 379491017 379491018 379491019 379491020 379491021 379491022 379491023
379491024 379491025 379491026 379491027 379491028 379491029 379491030 379491031 379491032
379491033 379491034 379491035 379491036 379491037
ANNEXATION NO. 6
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
379051001 379051002 379051003 379051004 379051005 379051006 379051007 379051009 379051010
379051011 379051013 379051014 379051015 379051016 379051018 379051019 379051020 379051021
379051023 379051024 379051025 379051026 379051027 379051028 379051029 379051031 379051032
379051033 379051034 379051035 379051036 379051037 379051038 379051040 379051041 379051042
379051043 379051045 379051046 379051047 379051048 379051049 379051051 379051052 379051053
379051054 379051055 379051056 379051057 379051058 379051061 379051062 379051063 379051064
379051066 379051067 379051068 379051069 379051071 379051072 379051073 379051074 379051075
379051077 379051078 379051079 379051080 379051081 379051083 379051084 379051085 379051086
379051087 379051089 379051090 379051091 379051092 379052001 379052002 379052003 379052004
379052005 379052006 379052007 379052008 379052009 379052011 379052012 379052013 379052014
379052016 379052017 379052018 379052019 379052020 379052022 379052023 379052024 379052025
379052026 379052027 379052028 379052029 379052031 379052032 379052033 379052034 379052035
379052036 379052037 379052038 379052039 379052040 379052042 379052043 379052044 379052045
379052046 379052047 379052049 379052050 379052051 379052052 379052053 379052054 379052056
Assessor's Parcel Numbers
379052057 379052058 379052059 379052060 379052061 379052062 379052064 379052065 379052066
379052067 379052068 379052087 379052088 379052089 379052090 379052091 379052092 379052094
379052095 379052096 379052097 379052098 379053001 379053002 379053003 379053004 379053005
379053006 379053007 379053008 379053009 379053010 379053011 379053012 379053014 379053015
379053016
ANNEXATION NO. 9
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
347110021 347580007 347580001 347580002 347580003 347580004 347580005 347580006 347581001
347581002 347581003 347581004 347581005 347581006 347581007 347581008 347582001 347582002
347582003 347582004 347582005 347582006 347582007 347582008 347582009 347580010 347582023
347582019 347582018 347582017 347582016 347582015 347582014 347582013 347582012 347582021
347560012 347560013 347560014 347560015 347560016 347560017 347560018 347560019 347560043
347560020 347560021 347560022 347560023 347560024 347560025 347560026 347560027 347560028
347560044 347560029 347560030 347560031 347560032 347560033 347560034 347560035 347560036
347560037 347560038 347560039 347560040 347560041 347560042 347560001 347560002 347560003
347560004 347560005 347560006 347560007 347560008 347560009 347560010 347560011 347570001
347570002 347570003 347570004 347570005 347570006 347570007 347570008 347570009 347570010
347570011 347570012 347570013 347570014 347561001 347561002 347561003 347561004 347561005
347561006 347561007 347561008 347561009 347561010 347561011 347561012 347561013 347561014
347561015 347561016 347561017 347561018 347570015 347570016 347570017 347570018 347570019
347570020 347570021 347570022 347571001 347571002 347571003 347571004 347571005 347571006
347571007 347571008 347571009 347571010 347571011 347571012 347571013 347571014 347571015
347571016 347571017 347571018 347571019 347571020 347571021 347571022 347571023 347571024
347571025 347571026 347571027 347571028 347571029 347562001 347562002 347562003 347562004
347562005 347562006 347562007 347562008 347562009 347562010 347562011 347562012 347562013
347562014 347562015 347562016 347562017
EXHIBIT B (cont.)
ANNEXATION NO. 10
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
373071040 373074054 373074040 373074047 373074033 373074026 373074017 373074002 373074007
373074049 373074035 373074042 373074028 373074022 373074013 373074018 373074003 373074008
373074050 373074036 373074043 373074029 373074023 373074014 373074019 373074004 373074009
373074051 373074037 373074044 373074030 373074024 373074015 373074020 373074005 373074010
373074052 373074038 373074045 373074031 373074025 373074016 373074001 373074006 373074011
373074053 373074039 373074046 373074032
ANNEXATION NO. 20
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
389090032 389090033 389090034 389090035 389790000 389790001 389790002 389790003 389790004
389790005 389790006 389790007 389790008 389790009 389790010 389790011 389790012 389790013
389790014 389790015 389790016 389790017 389790018 389790019 389790020 389790021 389790022
389790023 389790024 389790025 389790026 389790027 389790028 389790029 389790030 389790031
389790032 389790033 389790034 389790035 389790036 389790037 389790038 389790039 389790040
389790041 389790042 389790044 389790045 389790046 389790047 389790048 389800001 389800002
389800003 389800004 389800005 389800006 389800007 389800008 389800009 389800010 389800011
389800012 389800013 389800014 389800015 389800016 389800017 389800018 389800019 389800020
389800021 389800022 389800023 389800024 389801001 389801002 389801003 389801004 389801005
389801006 389801007 389801008 389801009 389801010 389801011 389801012 389801013 389801014
389801015 389801016 389801017 389801018 389801019 389801020 389801021 389801022 389801023
389801024 389801025 389801026 389801027 389801028 389801029 389801030 389801031 389802001
389802002 389802003 389802004 389802005 389802006 389802007 389802008 389802009 389802010
389802011 389802012 389802013 389802014 389802015 389802016 389802017 389802018 389802019
389802020 389810001 389810002 389810003 389810004 389810005 389810006 389810007 389810008
389810009 389810010 389810011 389810012 389810013 389810014 389810015 389810016 389810017
389810018 389810019 389810020 389810021 389810022 389810023 389810024 389810025 389810026
389810027 389810028 389810029 389810030 389810031 389810032 389810033 389810034 389810035
389811001 389811002 389811003 389811004 389811005 389811006 389811007 389811008 389811009
389811010 389811011 389812001 389812002 389812003 389812004 389812005 389812006 389812007
389812008 389812009 389812010 389812011 389812012 389812013 389812014 389812015 389812016
389812017 389820001 389820002 389820003 389820004 389820005 389820006 389820007 389821001
389821002 389821003 389821004 389821005 389821006 389822001 389822002 389822003 389822004
389822005 389822006 389822007 389822008 389822009 389822010 389822011 389822012 389822013
389822014 389822015 389822016 389822017 389822018 389822019 389822020 389822021 389822022
Assessor's Parcel Numbers
389822023 389822024 389822025 389822026 389822027 389822028 389822029 389822030 389822031
389822032 389822033 389822034 389822035 389822036 389822037 389823001 389823002 389823003
389823004 389823005 389823006 389823007 389823008 389830001 389830002 389830003 389830004
389830005 389830006 389830007 389830008 389830009 389830010 389830011 389830012 389830013
389830014 389830015 389830016 389830017 389830018 389830019 389830020 389830021 389830022
389831001 389831002 389831003 389831004 389831005 389831006 389831007 389831008 389831009
389831010 389831011 389831012 389831013 389831014 389831015 389831016 389831017 389831018
389831019 389831020 389832001 389832002 389832003 389832004 389832005 389832006 389832007
389832008 389832009 389832010 389832011 389840001 389840002 389840003 389840004 389840005
389840006 389840007 389840008 389840009 389840010 389840011 389840012 389840013 389840014
389840015 389840016 389840017 389840018 389840019 389840020 389840021 389840022 389840023
389840024 389841001 389841002 389841003 389841004 389841005 389841006 389841007 389841008
389841009 389841010 389841011 389841012 389841013 389841014 389841015 389841016 389841017
389841018 389841019 389841020 389841021 389841022 389841023 389841024 389841025 389841026
389841027 389841028 389841029 389841030 389841031 389841032 389841033 389841034 389841035
389841036 389841037 389841038 389841039 389841040 389841041 389841042 389841043 389841044
389841045 389841046 389841047 389841048 389841049 389841050 389841051 389841052 389841053
389841054