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HomeMy WebLinkAboutCC Resolution 14536 (Loch Lomond Marina Special Tax Assessment District)1 RESOLUTION NO. 14536 A RESOLUTION OF THE SAN RAFAEL CITY COUNCIL SETTING THE SPECIAL TAX FOR CITY OF SAN RAFAEL COMMUNITY FACILITIES DISTRICT NO. 2 FOR FISCAL YEAR 2018-2019 WHEREAS, on June 7, 2010 the City Council adopted Resolution No. 12964, entitled “Resolution of the San Rafael City Council of Intention to Form a Community Facilities District and to Authorize the Levy of Special Taxes Pursuant to the Mello-Roos Community Facilities Act of 1982 for Maintenance of Public Park and Recreation Improvements at the Village at Loch Lomond Marina” (the “Resolution of Intention”), stating its intention to form Community Facilities District No. 2 (“CFD No. 2”), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, (the “Act”); and WHEREAS, on July 19, 2010, the City Council held a noticed public hearing as required by the Act to determine whether to proceed with the formation of CFD No. 2, and the rate and method of apportionment of the special tax to be levied within CFD No. 2 for the financing of the services specified in the Resolution of Intention; and WHEREAS, subsequent to the public hearing, the City Council adopted Resolution No. 13014 entitled "Resolution of the San Rafael City Council for Formation of the City of San Rafael Community Facilities District No. 2, Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Submitting Levy of the Special Tax and the Establishment of the Appropriations Limit to the Qualified Electors of the District" (the "Resolution of Formation") and Resolution No. 13015 entitled "Resolution of the San Rafael City Council Calling a Special Election for the Levy of a Special Tax and the Establishment of an Appropriations Limit for City of San Rafael Community Facilities District No. 2", which resolutions together established CFD No. 2, authorized the levy of a special tax within CFD No. 2, called an election within CFD No. 2 on the proposition of levying a special tax, and established an appropriations limit within CFD No. 2; and WHEREAS, an election was held within CFD No. 2 in which the eligible landowner electors unanimously approved said measure; and WHEREAS, on August 16, 2010, the City of San Rafael prepared and caused to be recorded a “Notice of Special Tax Lien” for all of the parcels within CFD No. 2, which specified the facilities and services to be funded by the tax and the approved method for establishing a rate and calculating the apportionment of the tax; and WHEREAS, the City Council wishes to set the specific tax rate to be imposed on the parcels within CFD No. 2 in Fiscal Year 2018-2019; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of San Rafael does hereby set the amount of the special tax to be imposed on all nonexempt parcels within CFD No. 2 for Fiscal Year 2018-2019, as set forth in Exhibit A attached hereto and incorporated herein by reference. 2 I, LINDSAY LARA, City Clerk of the City of San Rafael, hereby certify that the foregoing Resolution No.14536 was duly and regularly introduced and adopted at a regular meeting of the City Council of said City held on Monday, the 2nd day of July, 2018, by the following vote, to wit: AYES: COUNCILMEMBERS: Bushey, Colin, Gamblin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None LINDSAY LARA, City Clerk Exhibit A to Resolution Loch Lomond Marina Phase 1 Assessor's Map Bk 16 - Pg 07 Loch Lomond # Mello Roos District Assessment Fiscal Year 2018-2019 SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT Fiscal Year 2018-2019 PROPERTY DESCRIPTION Loch Lomond ASSESSOR'S PARCEL NUMBER 2 $4,577.63 Lot 2 016-070-14 3 $4,804.72 Lot 3 016-070-16 4 $864.87 Lot 4 016-070-17 5 $23,112.17 Lot 5 016-070-09 A $0.00 Lot A 016-070-12 B $0.00 Lot B 016-070-10 C $0.00 Lot C 016-070-13 D $0.00 Lot D 016-070-19 E $0.00 Lot E 016-070-15 F $0.00 Lot F 016-070-18 G $0.00 Lot G 016-070-21 H $0.00 Lot H 016-070-22 I $0.00 Lot I 016-070-20 1-1 $0.00 1 016-341-01 1-2 $759.61 2 016-341-02 1-3 $0.00 3 016-341-03 1-4 $0.00 4 016-341-04 1-5 $759.61 5 016-341-05 1-6 $0.00 6 016-341-06 1-7 $759.61 7 016-341-07 1-8 $759.61 8 016-341-08 1-9 $759.61 9 016-341-09 1-10 $759.61 10 016-341-10 1-11 $759.61 11 016-341-11 1-12 $759.61 12 016-341-12 1-13 $759.61 13 016-341-13 1-14 $759.61 14 016-341-14 1-15 $759.61 15 016-341-15 1-16 $759.61 16 016-341-16 1-17 $759.61 17 016-341-17 1-18 $759.61 18 016-341-18 1-19 $759.61 19 016-341-19 1-20 $759.61 20 016-341-20 1-21 $759.61 21 016-341-21 1-22 $759.61 22 016-341-22 1-23 $759.61 23 016-341-23 1-24 $759.61 24 016-341-24 1-25 $759.61 25 016-341-25 1-26 $759.61 26 016-341-26 1-27 $759.61 27 016-341-27 1-28 $759.61 28 016-341-28 1-29 $759.61 29 016-341-29 1-30 $759.61 30 016-341-30 1-31 $759.61 31 016-341-31 1-32 $759.61 32 016-341-32 1-33 $759.61 33 016-341-33 1-34 $759.61 34 016-341-34 1-35 $759.61 35 016-341-35 1-36 $0.00 36 016-341-36 1-37 $759.61 37 016-341-37 1-38 $0.00 38 016-341-38 1-39 $759.61 39 016-341-39 1-40 $759.61 40 016-341-40 1-41 $0.00 41 016-341-41 1-42 $759.61 42 016-341-42 1-43 $0.00 43 016-341-43 1-44 $759.61 44 016-341-44 1-45 $759.61 45 016-341-45 1-46 $0.00 46 016-341-46 1-47 $759.61 47 016-341-47 1-48 $0.00 48 016-341-48 1-49 $759.61 49 016-341-49 1-50 $759.61 50 016-341-50 1-51 $0.00 51 016-341-51 1-52 $759.61 52 016-341-52 1-53 $759.61 53 016-341-53 1-54 $759.61 54 016-341-54 1-55 $759.61 55 016-341-55 1-56 $759.61 56 016-341-56 1-57 $0.00 57 016-341-57 1-58 $759.61 58 016-341-58 1-59 $759.61 59 016-341-59 1-60 $0.00 60 016-341-60 1-61 $759.61 61 016-341-61 1-62 $759.61 62 016-341-62 1-63 $759.61 63 016-341-63 1-64 $759.61 64 016-341-64 1-65 $759.61 65 016-341-65 1-66 $759.61 66 016-341-66 1-67 $759.61 67 016-341-67 1-68 $0.00 68 016-341-68 1-69 $759.61 69 016-341-69 1-70 $759.61 70 016-341-70 1-71 $759.61 71 016-341-71 1-72 $759.61 72 016-341-72 1-73 $759.61 73 016-341-73 1-74 $759.61 74 016-341-74 1-75 $0.00 75 016-341-75 1-76 $759.61 76 016-341-76 1-77 $0.00 K 016-341-77 1-78 $0.00 L 016-341-78 1-79 $0.00 M 016-341-79 1-80 $0.00 D 016-341-80 1-81 $0.00 N 016-341-81 1-82 $0.00 E 016-341-82 1-83 $0.00 O 016-341-83 1-84 $0.00 F 016-341-84 1-85 $0.00 P 016-341-85 1-86 $0.00 H 016-341-86 1-87 $0.00 A 016-341-87 1-88 $0.00 I 016-341-88 1-89 $0.00 B 016-341-89 1-90 $0.00 J 016-341-90 1-91 $0.00 C 016-341-91 1-92 $0.00 G 016-341-92 Total Assessment $79,737.22 for the second year CLERK'S CERTIFICATION TO COUNTY AUDITOR LOCH LOMOND MELLO ROOS DISTRICT ASSESSMENT FISCAL YEAR 2018-2019 TO THE COUNTY AUDITOR OF THE COUNTY OF MARIN I hereby certify that the attached Exhibit A -Loch Lomond Mello Roos District Assessment for Fiscal Year 2018-2019 -was approved by the San Rafael City Council on the 2 nd day of July 2018, by Resolution No. 14536, attached. Dated: 717....J J '2-0 \ ?2 Received by: akjlodwL Date: 1 }i]-/ g LINDSAY LARA, City Clerk City of San Rafael Marin County, California By ~ 'cf: r,,vv._ ENGINEER'S ANNUAL REPORT FOR COMMUNITY FACILITIES DISTRICT LOCH LOMOND #2 2018 – 2019 FOR THE CITY OF SAN RAFAEL CALIFORNIA Prepared By: CSW/Stuber-Stroeh Engineering Group, Inc. 45 Leveroni Court Novato, CA 94949 (I II ENGINEER'S ANNUAL REPORT 2018-2019 COMMUNITY FACILITIES DISTRICT LOCH LOMOND #2 CITY OF SAN RAFAEL, l\'1ARIN COUNTY, CAL IFORNIA (Mello -Roos Community Facilities Act of 1982) ed respectfully submits the enclosed annual report as directed by the City Council. ---·~ DATED· ,,. .,. " 0-:-_ .-;,-2018 V /, X.'v' ...•. ..._.,u,,, "-,,"'\._ /) //,\) 't"i'/ '-' / ·:~, G CO.-, -< ..... , ' I ~;;-~ . ,1,,:1;>>, ,.,;:. '\\ I 1-:_ ~ ~•'"' , 'c \ I I &( es?' \~ \\'J; \ \ ! ( lJJ ,~•--, I ~ 'I, " \ / ;~ /~.;1 \ u\.~ /-/I /,1 C"t'\.. _,,,, -~·~:,·,, / ,'!· ,~, ~ •""\\'"/, CSW /STUBER-STROEH ENGINEERING GROUP, INC. ::zzr~utt Alan G. Cornwell ,~:. No. 27377 ) :~:i / / .. ;:-------.... _.,. ,,, ., >cc.::-0 F r. L\j___ \ \'. v .,,;,.r , I HEREBY~,C-~.that the enclosed Engineers Annual Report, together with Assessment and As ~essment Diagram thereto attached, was filed with me on the 2.t\ day of ·. Ju ~*-:::~:---:":t; , 2018. _,!"·;,: •. t.--, :, ,,,_ of-"". 1 I ,F.,_.-.u--~ . .1 1.. •• •'!\ ,•·' \, : ' 1 , ' • ,:;-::-~ LINDSAY LARA, City Clerk, Cin, of San Rafael, Marin County, /: .,. ,..-; ·•'·t•I'•, ...... ;\ ·1 '.' r l .,i.,. ,~ -•1 I.. ,.. , \ ... ', -~, C lif: . . 1, ~· ..... • ..... \ , ~--S~'.\ : ..... ~ \ \.. ·· \':, a 1orrua \\_~{QI~~f ?;~)J By ef< '&e~ I HEREBn · ~IT that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was approved on Jv.\~ 1. , 2018 and confirmed by the City Council of the City of San Rafael, Marin County, California, on the 2 n e day of ~" J ~=-~~:~.:-" .. ~-~ , 2018 . . ~r~:,~;~~;:~ :/!~~;lt}\ /~ . y f i ~ 1.1 i,f ~ ,I..~ t , .. ,. · ...... f, .:~ '. ~:,1:.~A ··;-;;1 \t ~ '.t;\ , · ,'··,,·1) •·: (, ;,. :.•:•· ~ I " ~ , , ·~t~,.c .. ,~ ~:1?~ .. ~ -··· :;~ r I Ii ,: .. ; · · .. ·1 ·!-" Ii ,., · ·! .•: ~ ~;t\,~~:1;•t,•,if f I~. "> 1-. --.,,:,•:~~s;:l ,~·/or , ·,,!.. :i:-J ~,;-._ \1,~~ii%;f;•·"~~:.:v•:::~it \, ,..,. ~-....... ____.,.... •.) ,· ,"j LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By_~~-~~-~------ ~ •::.:~-; :-: . r: ;_; 1 .. t ·,I ~ "'·• ... ~~¥" I HEREBY..,CB!t'flFY that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was filed with the County Auditor of the County of Marin on the '.2, 7 day of J l/\ \ 'j , 2018. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By____,_~-----~--t7LA.>---___ _ I] II 11 11 JJ ENGINEER'S ANNUAL REPORT 2018-2019 COMMUNITY FACILITIES DISTRICT LOCH LOMOND #2 CITY OF SAN RAFAEL, ivfA RIN COUNTY, CALIFORNIA (Mello -Roos Community Facilities Act of 1982) CSW /Stuber-Stroeh Engineering Group, Inc., Engineer of Work for the Community Facilities District Loch Lomond #2, City of San Rafael, Marin County, California, makes this annual report, as directed by the City Council, by its Resolution No. \453w , adopted I ~u\~ 1.. , 2018. The improvements which are the subject of this report are briefly described as follows: Maintenance of Improvements including streets, curbs, gutter, sidewalks, storm drain, storm inlets, street surfaces, Landscaping, street furniture, lighting, pathway"s, restrooms, park play equipment, picnic tables, fish cleaning stations, signage, and parking. The maintenance includes providing irrigation, paying water and utility bills as well as oversight. The improvements are also anticipated to need major capital funding in future years and a capital improvement allowance is included as part of the Community Finance District. This report consists of six parts, as follows: PART A -Plans for the improvements are filed with the City Clerk. Although separately bound, the plans and specifications are a part of this report and are included in it by reference. PART B -An Estimated Cost of the Assessment District. PART C -Assessment Roll -An assessment of the estimated cost of the improvement on each benefited parcel of land within the assessment district. PART D -Rate and Method of Apportionment of Special Taxes -A statement of the method by which the undersigned has determined the amount proposed to be assessed against each parcel. PART E -List of Property Owners -A list of the names and addresses of the owners of real property ,vithin this assessment district, as shown on the last equalized assessment roll for taxes, or as known to the Clerk. The list is keyed to Exhibit "C" by assessment number. Respectfully submitted, ::~::;zzGroup,lnc. Alan G . Cornwell, Engineer of Work P age 2 W:\:\D-~O\"\\X"P \7\777(,477\211 18 20 1!.I :\nn u.ll Engmt.cr's Rc r un \:!0 1K-llf,-2'J Loch Lomond :\sSL-ss mcnt D 1stn ct 2 ·\unu:J Rc pun.Jno.: PART A Page 3 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx In July 2017, the San Rafael City Council approved levying the first assessment for Community Facilities District (CFD) No. 2 at the Village at Loch Lomond Marina. The CFD activity during Fiscal Year 2017-2018 was very minimal. After a number of assurances in 2017, the developer, Marina Village Associates, LLC (MVA) did not finish the work to a point where the City could accept a portion of the improvements as anticipated in the beginning of Fiscal Year 2017-2018. On June 1st 2018, the City received a letter from MVA requesting an extension of the Subdivision Improvement Agreements through December 31st 2019 and, by implication, acceptance of a portion of the improvements. The City answered this letter on June 20th 2018, including a final punch list which the letter directed the developer to complete prior to August 1st 2018. The successful completion of the punch list would set the process in motion to accept the improvements, begin the warranty period, and provide a partial reduction in bond amount for the improvements. For Fiscal Year 2017-2018 the District received payments based on the first year assessments anticipating that the District would be taking over maintenance during the year. As noted above, this did not occur. The District now has a positive account balance to pay for maintenance, fund capital replacement, and pay for City administration. Since the District holds unused maintenance funds from last year, there is no reason to tax the homeowners for Fiscal Year 2018-2019 for the maintenance, utilities and operational aspect of the District. However, the capital fund and City oversite are continuing expenses and need to be funded for Fiscal Year 2018-2019. The fiscal year assessment will be reduced to cover only the capital fund, City oversite, and contingencies $79,737.22. The breakdown of these costs are included in Part B below. PART B ESTIMATE OF COSTS Page 4 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx First Year Expenditures 2017-2018, 2017-2018 County Administration Fee ($130.00) First Year Capital Contribution Fund $ 52,075.30 2017-2018 Surplus $ 142,248.30 SURPLUS & RESERVE FUND TO CARRY FORWARD Available Funds on June 22, 2018 $ 194,323.60 Second Year Expenditures 2018-2019, Uncollected Assessments (2017-2018) $ 9,888.08 Maintenance hardscape and parks $ 52,700.00 Landscape Maintenance $ 52,900.00 Utility Costs $ 34,200.00 Capital Reserve Contribution $ 54,700.00 Annual Engineer’s Report $ 8,700.00 Initial District Setup Engineer’s Report $ 4,500.00 County/City Administrative Fee $ 2,500.00 $ 220,088.08 Contingencies, $ 1,897.44 TOTAL ANTICIPATED SECOND YEAR EXPENSES AND ALLOCATIONS: $ 221,985.52 2017-2018 Surplus Applied ($ 142,248.30) SECOND YEAR ASSESSMENT FUNDING REQUIRED: $ 79,737.22 $ 79,737.22 Total estimated Second Year Available Funds: $274,060.82 PART C ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part C – Assessment Roll Page 5 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT Fiscal Year 2018-2019 PROPERTY DESCRIPTION Loch Lomond ASSESSOR'S PARCEL NUMBER 2 $4,577.63 Lot 2 016-070-14 3 $4,804.72 Lot 3 016-070-16 4 $864.87 Lot 4 016-070-17 5 $23,112.17 Lot 5 016-070-09 A $0.00 Lot A 016-070-12 B $0.00 Lot B 016-070-10 C $0.00 Lot C 016-070-13 D $0.00 Lot D 016-070-19 E $0.00 Lot E 016-070-15 F $0.00 Lot F 016-070-18 G $0.00 Lot G 016-070-21 H $0.00 Lot H 016-070-22 I $0.00 Lot I 016-070-20 1-1 $0.00 1 016-341-01 1-2 $759.61 2 016-341-02 1-3 $0.00 3 016-341-03 1-4 $0.00 4 016-341-04 1-5 $759.61 5 016-341-05 1-6 $0.00 6 016-341-06 1-7 $759.61 7 016-341-07 1-8 $759.61 8 016-341-08 1-9 $759.61 9 016-341-09 1-10 $759.61 10 016-341-10 1-11 $759.61 11 016-341-11 1-12 $759.61 12 016-341-12 1-13 $759.61 13 016-341-13 PART C ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part C – Assessment Roll Page 6 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT Fiscal Year 2018-2019 PROPERTY DESCRIPTION Loch Lomond ASSESSOR'S PARCEL NUMBER 1-14 $759.61 14 016-341-14 1-15 $759.61 15 016-341-15 1-16 $759.61 16 016-341-16 1-17 $759.61 17 016-341-17 1-18 $759.61 18 016-341-18 1-19 $759.61 19 016-341-19 1-20 $759.61 20 016-341-20 1-21 $759.61 21 016-341-21 1-22 $759.61 22 016-341-22 1-23 $759.61 23 016-341-23 1-24 $759.61 24 016-341-24 1-25 $759.61 25 016-341-25 1-26 $759.61 26 016-341-26 1-27 $759.61 27 016-341-27 1-28 $759.61 28 016-341-28 1-29 $759.61 29 016-341-29 1-30 $759.61 30 016-341-30 1-31 $759.61 31 016-341-31 1-32 $759.61 32 016-341-32 1-33 $759.61 33 016-341-33 1-34 $759.61 34 016-341-34 1-35 $759.61 35 016-341-35 1-36 $0.00 36 016-341-36 1-37 $759.61 37 016-341-37 1-38 $0.00 38 016-341-38 1-39 $759.61 39 016-341-39 PART C ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part C – Assessment Roll Page 7 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT Fiscal Year 2018-2019 PROPERTY DESCRIPTION Loch Lomond ASSESSOR'S PARCEL NUMBER 1-40 $759.61 40 016-341-40 1-41 $0.00 41 016-341-41 1-42 $759.61 42 016-341-42 1-43 $0.00 43 016-341-43 1-44 $759.61 44 016-341-44 1-45 $759.61 45 016-341-45 1-46 $0.00 46 016-341-46 1-47 $759.61 47 016-341-47 1-48 $0.00 48 016-341-48 1-49 $759.61 49 016-341-49 1-50 $759.61 50 016-341-50 1-51 $0.00 51 016-341-51 1-52 $759.61 52 016-341-52 1-53 $759.61 53 016-341-53 1-54 $759.61 54 016-341-54 1-55 $759.61 55 016-341-55 1-56 $759.61 56 016-341-56 1-57 $0.00 57 016-341-57 1-58 $759.61 58 016-341-58 1-59 $759.61 59 016-341-59 1-60 $0.00 60 016-341-60 1-61 $759.61 61 016-341-61 1-62 $759.61 62 016-341-62 1-63 $759.61 63 016-341-63 1-64 $759.61 64 016-341-64 1-65 $759.61 65 016-341-65 PART C ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part C – Assessment Roll Page 8 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT Fiscal Year 2018-2019 PROPERTY DESCRIPTION Loch Lomond ASSESSOR'S PARCEL NUMBER 1-66 $759.61 66 016-341-66 1-67 $759.61 67 016-341-67 1-68 $0.00 68 016-341-68 1-69 $759.61 69 016-341-69 1-70 $759.61 70 016-341-70 1-71 $759.61 71 016-341-71 1-72 $759.61 72 016-341-72 1-73 $759.61 73 016-341-73 1-74 $759.61 74 016-341-74 1-75 $0.00 75 016-341-75 1-76 $759.61 76 016-341-76 1-77 $0.00 K 016-341-77 1-78 $0.00 L 016-341-78 1-79 $0.00 M 016-341-79 1-80 $0.00 D 016-341-80 1-81 $0.00 N 016-341-81 1-82 $0.00 E 016-341-82 1-83 $0.00 O 016-341-83 1-84 $0.00 F 016-341-84 1-85 $0.00 P 016-341-85 1-86 $0.00 H 016-341-86 1-87 $0.00 A 016-341-87 1-88 $0.00 I 016-341-88 1-89 $0.00 B 016-341-89 1-90 $0.00 J 016-341-90 1-91 $0.00 C 016-341-91 PART C ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part C – Assessment Roll Page 9 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT Fiscal Year 2018-2019 PROPERTY DESCRIPTION Loch Lomond ASSESSOR'S PARCEL NUMBER 1-92 $0.00 G 016-341-92 TOTAL ASSESSMENT $79737.22 (For Second Year) The lines and dimensions of each parcel are as shown on the maps of the County Assessor of the County of Marin. Property descriptions are lot or parcel numbers as shown on the recorded final maps of Loch Lomond, recorded: PART D RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES Page 10 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx I. INTRODUCTION A special tax authorized under the Mello-Roos Community Facilities Act of 1982, as amended (“Act”) shall be levied on each Parcel of land within Community Facilities District No. 2 of the City of San Rafael (“CFD No. 2”), and collected according to the Special Tax Liability determined by the City, the City of San Rafael)”City”), through the application of the following procedures. The Special Tax is being levied for the purpose of providing and guaranteeing long- term funding and maintenance of park and recreation improvements that are approved for public use, and an adjacent conservation area (seasonal wetland) as more particularly described in the Approval Resolution, as well as appurtenant roadways, sidewalk and landscaping areas. All of the property within CFD No. 2, unless otherwise exempted by law or the express provisions of the rate and method of apportionment expressed below, shall be taxed to the extent and in the manner provided below. It is intended that all special taxes applicable to Parcels be collected in the same manner and at the same time as ordinary ad valorem property taxes, and that special taxes so levied will be subject to the same penalties and procedures, sale and lien priority in case of delinquency as is provided for ad valorem taxes. II. DEFINITIONS Act means the Mello-Roos Community Facilities Act of 1982, as amended, Sections 53311 et seq. of the California Government Code. Approval Resolution means Resolution No. 12332, adopted on August 6, 2007 by the City Council of the City of San Rafael. Area of Use means the area falling within a single tax category of a Parcel devoted to multiple uses. Base Year means the Fiscal Year commencing July 1, 2011. BMR Unit means a Dwelling Unit that is classified as “low or moderate income housing” pursuant to that certain agreement among San Rafael Marina, LLC, the City of San Rafael, and the Housing Authority of the County of Marin, dated July 1, 2088 and recorded as document 2008- 0038363 in the Official Records of the County of Marin on August 14, 2008. Building Floor Area means a measurement of the area contained within the perimeter of each non-residential structure on a given Parcel, which can be or has been developed on that Parcel based on a building permit. If a building permit is not available, the amount shall be based on the Master Use Permit, or other planning approval. This figure shall be determined in accordance with the standard practice of the City in calculating structural parameters. The figure includes the square footage of each floor of any multi-floor building. CFD No. 2 means the Community Facilities District No. 2 of the City of San Rafael. PART D RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES Page 11 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx City means the City of San Rafael. Dwelling Unit means each separate building, or housing unit within a common building, used to provide living accommodations which are intended, design, or legally required to be occupied by a single family unit. For Parcels which have not yet been subdivided into the number of lots shown on the Tentative Map, the number of Dwelling Units shall be the number of lots shown on the Tentative Map within the limits of that Parcel. BMR Units do not count as Dwelling Units. For Parcels with mixed uses, the number of Dwelling Units shall be the number of residential units allowed under the Master Use Permit, not counting any BMR Units. Fiscal Year means the period starting on July 1, and ending the following June 30. Master Use Permit means that certain Master Use Permit as approved by the City Council of the City of San Rafael by means of Resolution No. 12332, adopted on August 6, 2007. Maximum Special Tax means the greatest amount of Special Tax that can be levied against a Parcel in any Fiscal Year. The Maximum Special Tax for each Category of Taxable Property is established in Section III. Parcel means any County Assessor’s Parcel or that portion thereof that is within the boundaries of CFD No. 2 based on the equalized tax rolls of the County as of March 1 of each Fiscal Year. Parcels referred to by a specific number indicate the parcels shown on the Tentative Map. Service Annual Cost(s) means for each Fiscal Year, the total of 1) the estimated cost of providing and guaranteeing long-term funding and maintenance of park and recreation improvements that are approved for public use and an adjacent conservation area (seasonal wetland) as more particularly described in Vesting Tentative Map Condition No. 45 in the Approval Resolution (the “Improvements”); 2) the estimate costs of providing additional landscaping and maintenance costs; and 3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. Special Tax Escalation Factor means the annual percentage increase in the Consumer Price Index for the San Francisco-Oakland-San Jose area as published in “Consumer Price Indexes – Pacific Cities and U.S. City Average” from the U.S. Department of Labor, Bureau of Labor Statistics or, in the event such index ceases to be published, by a comparable index designated by the City Council. Tax Categories are those categories set forth in the body hereof. Taxable Property means Parcels that are not in public ownership, but excludes privately- held Parcels used solely for vehicular and pedestrian access, utilities, or as common areas. Such areas include Parcels A through W, inclusive, as shown on the Tentative Map. However, Taxable Properties that are acquired by a public agency after the CFD is formed or subsequent Final Subdivision Maps are recorded will remain subject to the applicable Special Tax. Tentative Map means that certain tentative map as approved by the City Council of the City of San Rafael by means of Resolution 12332, adopted on August 6, 2007. PART D RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES Page 12 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx III. CATEGORIES OF SPECIAL TAX AND DESIGNATION OF MAXIMUM SPECIAL TAX A. RESIDENTIAL CATEGORY: The Residential Category includes each Parcel of developed Taxable Property within CFD No. 2 that is zoned or permitted to be used for residential purposes. This consists of Parcels 2 through 76, inclusive, as well as the second floor residential use permitted on Parcel 78, all as shown on the Tentative Map. The Maximum Special Tax that may be levied annually on Taxable Property within the Residential Category during the Base Year is $2,439.22 per Dwelling Unit. B. MARINA CATEGORY: The Marina includes that Parcel of Taxable Property within CFD No. 2 that is designated as Parcels 80 and 82 on the Tentative Map. The Maximum Special Tax that may be levied annually on Taxable Property within the Marina Category during the Base Year is $74,216.22. In the event that Parcel 80 is subdivided, the Maximum Special Tax shall be allocated to the subdivided Parcels in proportion to the number of marina slips contained in each subdivided Parcel within the Marina Category. In the event that Parcel 82 is subdivided from the other property within the Marina Category, it shall be taxed on the same rate and basis (per square foot) as property within the Non- Residential Category and the Maximum Special Tax for the remainder of the Marina Category shall be the amount calculated above, less the tax for Parcel 82. C. NON-RESIDENTIAL CATEGORY: The Non-Residential Category includes each Parcel of developed Taxable Property within CFD No. 2 which has been zoned or is permitted to be used for non-residential uses (including office, retail, industrial, and other commercial uses) but not property within the Marina Category. These Parcels consist of Parcels 79, and 81 shown on the Tentative Map, as well as portions of Lot 78 devoted to Non-Residential Uses. The Maximum Special Tax that may be levied annually on Taxable Property inti nth Non-Residential Category during the Base Year is $1.15 per square foot of Building Floor Area. D. MIXED USE CATEGORY: Parcels within CFD No. 2 which are zoned or permitted to be used for uses which fall in more than one of the above Categories shall be taxed for each category of use. The calculation of the Maximum Special Tax shall be performed separately for each Area of Use. For example, the Special Tax Liability for a Parcel featuring two Dwelling Units and 10,000 square feet of Non-Residential Use shall be the sum of the Special Tax for the two Dwelling Units at the rate applied to all Dwelling Units in the CFD and for the Non-Residential tax rate per square foot times 10,000. The Maximum Special Tax for Parcels in the Mixed Use Category shall be calculated accordingly. E. ADJUSTMENTS TO MAXIMUM SPECIAL TAX: The Maximum Special Tax for all Categories shall increase each Fiscal Year as determined annually by the City Council by the Consumer Price Index for the San Francisco-Oakland-San Jose area, All Urban Consumers/All Items, as published by the U.S> Department of Labor, Bureau of Labor Statistics, or, in the event such index ceases to be published, by a comparable index designated by the City Council. PART D RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES Page 13 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx IV. SETTING THE ANNUAL SPECIAL TAX LIABILITY FOR TAXABLE PROPERTIES On or about July 1 of each year, but in an event in sufficient time to include the levy of the special taxes on the County’s secured tax roll, the City shall determine the Category or Categories representing each Parcel of land within CFD No. 2. Parcels subject to levy and their respective Tax Category shall be determined based upon the records of the County Assessor as of the March 1 preceding such July. For each Fiscal Year, the City shall determine the Special Tax Liability for each Parcel for the Fiscal Year. The City shall make available for review by the general public information regarding the Category to which each Parcel is assigned and the information used to calculate the Special Tax Liability for each Parcel. Attachment 1 shows the Base Year Maximum Special Tax rates. Each Fiscal Year following the Base Year, the Maximum Special Tax rate shall be increased in accordance with the Special Tax Escalation Factor. To determine the Maximum Special Tax in each Fiscal Year, multiply the number of Dwelling Units for each residential Parcel times the applicable Maximum Special Tax rates shown in Attachment 1 as adjusted by the Special Tax Escalation Factor. For the Mixed Use Category, take the sum of those two products. The City shall calculate the Special Tax Liability for each Taxable Property for each fiscal year as follows: A. STEP ONE: Determine if the Improvements have been inspect and accepted by the City. If not, the Special Tax Liability shall be zero for that fiscal year. B. STEP TWO: Compute the Service Annual Costs. C. STEP THREE: Calculate the Special Tax Liability for each Parcel of Taxable Property by the following steps: Step 1: Compute the potential Maximum Special Tax revenue for all Parcels in the CFD by summing the Maximum Special Tax assigned to each Parcel for that Fiscal Year. Step 2: Compare the Service Annual Costs with the potential maximum Special Tax revenue calculated in the previous step. Step 3: If the Service Annual Costs are less than the Maximum Special Tax revenue from Step 1, decrease proportionately the Maximum Special Tax amount for each Parcel until the total Special Tax revenue equals the Service Annual Cost. These amounts will be that year’s Special Tax Liability for each Parcel. Step 4: If the Service Annual Costs are great than or equal to the potential Maximum, Special Tax revenue calculated in Step 1, the amount of the Special Tax Liability for PART D RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES Page 14 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx each Taxable Property shall be the Maximum Special Tax assigned to each Parcel in II above. D. STEP FOUR: After the Special Tax Liability for each Parcel has been calculated, consult Section V of this Rate and Method in order to prepare the Tax Collection Schedule. V. PREPARATION OF TAX COLLECTION SCHEDULE Prepare the Tax Collection Schedule listing the Special Tax Liability for each Parcel of Taxable Property and send it to the County Auditor, requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule shall not be sent later than the date required by the Auditor for such inclusion. The City shall make every effort to correctly calculate the Special Tax Liability for each Parcel. It shall be the burden of the taxpayer to correct any errors in the determination of the Parcels subject to the tax and the Special Tax Liability assigned to them. The City will maintain a file available for public inspection of each current County Assessor’s Parcel Number within the CFD, its Maximum Special Tax, and the Maximum Special Tax for all Parcels within the CFD. PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 15 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 2 016-070-14 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 3 016-070-16 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 4 016-070-17 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 5 016-070-09 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 A 016-070-12 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 B 016-070-10 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 C 016-070-13 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 D 016-070-19 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 E 016-070-15 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 F 016-070-18 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 G 016-070-21 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 16 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS H 016-070-22 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 I 016-070-20 Village at Loch Lomond Marina Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-1 016-341-01 Monelli, Octavia M. & Leticia M. 20 Loch Lomond Dr. San Rafael, CA 94901-2503 1-2 016-341-02 Emily Fiel Trust 816 Acoma Street, #1602 Denver, CO 80204-4075 1-3 016-341-03 Tokolani, Elaine S. & Tokolahi, Fatai 18 Bayharbor Way San Rafael, CA 94901-2586 1-4 016-341-04 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-5 016-341-05 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-6 016-341-06 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-7 016-341-07 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-8 016-341-08 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 17 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-9 016-341-09 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-10 016-341-10 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-11 016-341-11 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-12 016-341-12 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-13 016-341-13 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-14 016-341-14 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-15 016-341-15 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-16 016-341-16 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-17 016-341-17 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 18 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-18 016-341-18 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-19 016-341-19 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-20 016-341-20 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-21 016-341-21 Florsheim, Peter & Francis L. 55 Bayharbor Way San Rafael, CA 94901-2586 1-22 016-341-22 Nemetz Trust 18124 Wedge Parkway, #516 Reno, NV 89511-8134 1-23 016-341-23 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-24 016-341-24 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-25 016-341-25 Michael C. Rosell Trust 33 Bayharbor Way San Rafael, CA 94901-2586 1-26 016-341-26 Kehoe Family Trust 35 Bayharbor Way San Rafael, CA 94901-2586 1-27 016-341-27 Robbins Family 1992 Trust 29 Bayharbor Way San Rafael, CA 94901-2586 1-28 016-341-28 Cole Trust & Cole, James H. 31 Bayharbor Way San Rafael, CA 94901-2586 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 19 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-29 016-341-29 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-30 016-341-30 Huiwen, Ma 126 Loch Lomond Drive San Rafael, CA 94901-2508 1-31 016-341-31 Margaret M. Phillips Trust 15 Bayharbor Way San Rafael, CA 94901-2586 1-32 016-341-32 Marilyn Allen 2008 Revocable Trust & Allen, Marilyn 17 Bayharbor Way San Rafael, CA 94901-2586 1-33 016-341-33 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-34 016-341-34 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-35 016-341-35 Reyes, Connie A. 90 Loch Lomond Drive San Rafael, CA 94901-2503 1-36 016-341-36 Jones, Sarah & Higgins, Eyan 88 Loch Lomond Drive San Rafael, CA 94901-2503 1-37 016-341-37 Knoll, Michael R. 86 Loch Lomond Drive San Rafael, CA 94901-2503 1-38 016-341-38 Phillips, Tamra 84 Loch Lomond Drive San Rafael, CA 94901-2503 1-39 016-341-39 Zarrehparvar, Marjaneh 82 Loch Lomond Drive San Rafael, CA 94901-2503 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 20 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-40 016-341-40 Tankoos Ryan H. & Loni L. 50 Loch Lomond Drive San Rafael, CA 94901-2503 1-41 016-341-41 Pham, Vinh Van & Necula, Luminita P. 48 Loch Lomond Drive San Rafael, CA 94901-2503 1-42 016-341-42 Anne E. Losanksy 2016 Family Trust 46 Loch Lomond Drive San Rafael, CA 94901-2503 1-43 016-341-43 Bamford, Jackie 44 Loch Lomond Drive San Rafael, CA 94901-2503 1-44 016-341-44 Woolsey, Glenn 2803 Mid Lane #A Houston, TX 77027-4948 1-45 016-341-45 Bernott-Bourre Trust & Bernott, Bruce A. 14 Bayharbor Way San Rafael, CA 94901-2586 1-46 016-341-46 Shakeriniasar, Mohammadsaeid & Nojabaei, Shadi 12 Bayharbor Way San Rafael, CA 94901-2586 1-47 016-341-47 Brotman, Elizabeth J. & Martin & Brotman, Farron C. 10 Bayharbor Way San Rafael, CA 94901-2586 1-48 016-341-48 Szilagyi, Jeffrey & Treves, Alice 8 Bayharbor Way San Rafael, CA 94901-2586 1-49 016-341-49 Jolley, John & Lynne 6 Bayharbor Way San Rafael, CA 94901-2586 1-50 016-341-50 Kessinger Community Property & Kessinger, William C. 16 Geary Avenue Kentfield, CA 94904-1448 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 21 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-51 016-341-51 Barry, Emily M. & Coe, Ryan W. 5 Bayharbor Way San Rafael, CA 94901-2586 1-52 016-341-52 Dali, David & Lori 7 Bayharbor Way San Rafael, CA 94901-2586 1-53 016-341-53 Llamas Trust 9 Bayharbor Way San Rafael, CA 94901-2586 1-54 016-341-54 Lahey, Richard W. III 11 Bayharbor Way San Rafael, CA 94901-2586 1-55 016-341-55 Dajani, Jamal & Winifred PO Box 27566 San Francisco, CA 94127-0566 1-56 016-341-56 Steven & Judy Zimmerman Trust 79 Las Casas Drive San Rafael, CA 94901-2358 1-57 016-341-57 Arati, Susan A. & Alexandra M. 22 Bayharbor Way San Rafael, CA 94901-2586 1-58 016-341-58 Johnson, Christopher F. & Linda 20 Bayharbor Way San Rafael, CA 94901-2586 1-59 016-341-59 Zhijie, Lou K. & Zhang, Zhelu 34 Bayharbor Way San Rafael, CA 94901-2586 1-60 016-341-60 Garcia, Rafael O. & Raelene I. 32 Bayharbor Way San Rafael, CA 94901-2586 1-61 016-341-61 Gianola J. W. & K.H. L. Trust 30 Bayharbor Way San Rafael, CA 94901-2586 1-62 016-341-62 Gray, Charles K. 2940 NW Circle A Drive Portland, OR 97229-3608 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 22 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-63 016-341-63 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-64 016-341-64 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-65 016-341-65 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-66 016-341-66 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-67 016-341-67 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-68 016-341-68 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-69 016-341-69 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-70 016-341-70 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-71 016-341-71 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 23 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-72 016-341-72 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-73 016-341-73 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-74 016-341-74 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-75 016-341-75 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-76 016-341-76 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-77 016-341-77 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-78 016-341-78 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-79 016-341-79 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-80 016-341-80 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 24 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-81 016-341-81 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-82 016-341-82 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-83 016-341-83 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-84 016-341-84 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-85 016-341-85 Strand Community Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-86 016-341-86 Strand Community Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-87 016-341-87 Strand Community Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-88 016-341-88 Strand Community Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-89 016-341-89 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-90 016-341-90 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART E ASSESSMENT ROLL (Please Refer to Part D – Method of Apportionment of Assessment for a Summary of Changes to Part E – Assessment Roll) Page 25 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1-91 016-341-91 Marina Village Associates, LLC c/o Michael Rosenfeld 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 1-92 016-341-92 Strand Community Association 1999 Avenue of the Stars, #2850 Los Angeles, CA 90067-4627 PART F ASSESSMENT DIAGRAM Page 26 W:\AD-NOV\WP\7\7776477\2018-2019 Annual Engineer's Report\2018-06-29 Loch Lomond Assessment District 2 Annual Report.docx See sheets 1 through 2 in attached packet.