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Home My WebLink AboutPW Baypoint Lagoons Assessment District____________________________________________________________________________________ FOR CITY CLERK ONLY File No.: 6-48 Council Meeting: 06/03/2019 Disposition: Resolutions 14676, 14677 and 14678 Agenda Item No: 4.f Meeting Date: June 3, 2019 SAN RAFAEL CITY COUNCIL AGENDA REPORT Department: Public Works Prepared by: Bill Guerin Director of Public Works City Manager Approval: ________ File No.: 03.01.174 TOPIC: BAYPOINT LAGOONS ASSESSMENT DISTRICT SUBJECT: BAYPOINT LAGOONS LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT ENGINEER’S ANNUAL REPORT: 1. RESOLUTION DIRECTING FILING OF ENGINEER'S FY 2019-20 ANNUAL REPORT 2. RESOLUTION APPROVING ENGINEER'S FY 2019-20 ANNUAL REPORT 3. RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS AND SETTING A PUBLIC HEARING ON THE ANNUAL ASSESSMENT FOR THE CITY COUNCIL MEETING OF JULY 15, 2019. RECOMMENDATION: Staff recommends that the City Council approve the following items: 1. Adopt a resolution directing filing of Engineer’s FY 2019-20 Annual Report. 2. Adopt a resolution approving Engineer’s FY 2019-20 Annual Report. 3. Adopt a resolution of intention to order improvements and setting a public hearing on the annual assessment for the City Council meeting of July 15, 2019. BACKGROUND: In order to comply with provisions of the Landscaping and Lighting Act of 1972, which governs this particular type of assessment district, the City Council must approve an Engineer’s report on an annual basis. Assessments collected by the District must be allocated annually after an appropriate public hearing, to be held this year on July 15, 2019. The Baypoint Lagoons Landscaping and Lighting District (Assessment District) was formed in 1999 to protect and enhance wildlife habitat and water quality in the Baypoint (Spinnaker) Lagoons, the adjacent ponds and diked salt marsh. There are four total ponds/lagoons located within the Assessment District. Primarily, this has historically included mowing around the lagoon, replanting areas with native vegetation, and eradicating exotic plants such as cattails. SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2 Baypoint Lagoons Assessment District Boundaries in east San Rafael (highlighted in yellow) Since the establishment of the Assessment District, the Baypoint Lagoons Landscaping and Lighting District has taken a more active role in landscaping and maintaining the surrounding area. In addition, the eradication of non-native cattails was completed in 2006, eliminating the ongoing need for work to be performed. In addition, since 2006, homeowners within the Assessment District have agreed to redirect funds raised through the Assessment District for two more urgent concerns to homeowners: 1. Cayes Storm Water Pump Station Improvements Since 2006, the Assessment District has set aside money every year to fund improvements to the Cayes Stormwater Pump Station. The Cayes Pump Station is located north of the main Spinnaker Lagoon on Narragansett Cove, and serves as the key drainage facility to the area, pumping the lagoon water northward into the bay. The Cayes Pump Station was originally constructed in the 1960s. The highest priority improvements to the station are: bringing the control system up to date in order to allow a more automated control of the water level to reduce the potential odors caused by hot weather and algae growth. Additionally, the aging pump station requires some capital improvements and maintenance to maintain peak operability. Currently, the total assessment revenue per year generated through the Assessment District is going towards these improvements. Expenses in 2019 included a capital repair to the pump outfall system. Public Works maintenance staff identified a leak utilized a local contractor to assist with the excavation and subsequent repair of the outfall pipe, which was determined to be due to localized settlement. Since development in the area was originally constructed on marsh land, the infrastructure is prone to settlement over time. The total repair cost $32,110.74, which was charged to the Assessment District. 2. Odor Control Odor complaints are a consistent seasonal issue with the lagoon and surrounding area including the salt pond, with complaints worsening in the drier summer months. While the salt pond (the major source of the odor) falls within the boundary of the Assessment District, the pond itself is on private property and therefore is not within the Assessment SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3 District’s responsibility to maintain. However, due to their proximity to the pond and the odor emitted from the main lagoon as well, members of the Assessment District approached the City in 2014 requesting that funds from the district be allocated to further study odor control options for all lagoons. In January, 2015, the City Council, acting on the request from the members of the Assessment District, authorized the Public Works Director to engage Siegel Environmental to study the problem and suggest solutions to odor control that might be accomplished without changing the controls at the existing Cayes Storm Water Pump Station. The cost of the study was $35,485, and the members of the Assessment District agreed to fund this out of the district’s set aside Environmental Monitoring Funds. The study was completed in February, 2016. The study, which addressed concerns surrounding the East Marsh, developed a series of alternatives to improve water circulation to eliminate odor concerns. The City is actively pursuing grant funding to implement a large remediation project for the lagoon and marsh area as identified in the study. ANALYSIS: The net fund balance for the Assessment District, estimated for the FY 2018-19 year end, per the Engineering Report prepared by CSW/Struber-Stroeh Engineering Group is $247,301. Activity in the fund for FY 2018-19 was as follows: July 1, 2018 Fund Balance $260,017 Revenues Assessments $24,100 Interest $1,115 Total Revenues $25,215 YTD Expenditures County Admin Fee $290 Engineer's report $5,530 Pump Station Repairs $32,111 Total Expenditures (proj.) $37,930 Proj. June 30, 2019 Fund Balance $247,301 The City intends to initiate the control system upgrades in late 2019. Staff has already worked on the design of the system and anticipates that the installation could occur by early 2020. The Cayes Storm Water Pump Station in FY 2018-19 are estimated to be $150,000 for construction. The attached resolutions provide for filing and approval of the Engineer’s 2019-20 Annual Report for the District and setting the public hearing on the assessments. FISCAL IMPACT: All revenues and expenses are generated by the Assessment District and are contained within the Baypoint Lagoons Assessment District Fund (Fund No. 235). The proposed FY 2019-20 assessment is $131.44 per parcel, which has remained unchanged since 1996. These funds will be used to support direct costs associated with the storm water pump work and odor control efforts. Public Works Department staff uses General Fund sources to monitor and adjust the lagoon water level. The department will also incur future staff costs to manage the capital project for the installation of pump station water monitoring controls. OPTIONS: The City Council has the following options to consider relating to this item: SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 4 1. Adopt the three resolutions as presented. 2. Provide direction to staff to modify any or all of the resolutions and return to the City Council with additional information. 3. Do not adopt the resolutions. If the resolutions are not adopted by the Council, the public hearing will not take place and the City will be unable to levy the annual assessment against property owners within the Assessment District. RECOMMENDED ACTION: Adopt the three resolutions as presented. ATTACHMENTS: 1. Resolution directing filing of Engineer’s 2019-20 Annual Report 2. Resolution Approving Engineer’s 2019-20 Annual Report 3. Resolution of intention to order improvements and setting a Public Hearing on the Annual Assessment for the City Council meeting of July 15, 2019 4. CSW/Struber-Stroeh Engineer’s 2019-20 Annual Report RESOLUTION NO. 14676 RESOLUTION OF THE SAN RAFAEL CITY COUNCIL DIRECTING FILING OF ENGINEER’S ANNUAL REPORT 2019-20 BAYPOINT LAGOONS LANDSCAPING AND LIGHTING DISTRICT (Pursuant to the Landscaping and Lighting Act of 1972) _________________________________________________ THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES that: 1. CSW/Stuber-Stroeh Engineering Group, Inc. is designated by this Council as the Engineer of Work for Baypoint Lagoons Landscaping and Lighting District, City of San Rafael, Marin County, California, and is hereby directed to file with the City Clerk an annual report for fiscal year 2019-20 in accordance with the provisions of the Landscaping and Lighting Act of 1972. 2. This resolution is adopted pursuant to Section 22622 of the Streets and Highways Code. I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on the 3rd day of June 2019, by the following vote, to wit: AYES: COUNCILMEMBERS: Colin, Gamblin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: Bushey LINDSAY LARA, City Clerk File No.: 03.01.174.07 RESOLUTION NO. 14677 RESOLUTION OF THE SAN RAFAEL CITY COUNCIL APPROVING ENGINEER’S ANNUAL REPORT 2019/2020 BAYPOINT LAGOONS LANDSCAPING AND LIGHTING DISTRICT (Pursuant to the Landscaping and Lighting Act of 1972) _________________________________________________ THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES that: 1. CSW/Stuber-Stroeh Engineering Group, Inc. as designated Engineer of Work for Baypoint Lagoons Landscaping and Lighting District has filed with the City Clerk an Engineer’s Annual Report for fiscal year 2019-20 in accordance with the provisions of the Landscaping and Lighting Act of 1972. 2. The aforementioned Engineer’s Annual Report, on file with the City Clerk, is approved as filed. I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on the 3rd day of June 2019, by the following vote, to wit: AYES: COUNCILMEMBERS: Colin, Gamblin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: Bushey LINDSAY LARA, City Clerk RESOLUTION NO. 14678 SAN RAFAEL CITY COUNCIL RESOLUTION OF INTENTION TO ORDER IMPROVEMENTS AND SETTING A PUBLIC HEARING ON THE ANNUAL ASSESSMENT FOR THE CITY COUNCIL MEETING OF JULY 15, 2019 BAYPOINT LAGOONS LANDSCAPING AND LIGHTING DISTRICT (Pursuant to the Landscaping and Lighting Act of 1972) __________________________________________________ THE CITY COUNCIL OF THE CITY OF SAN RAFAEL RESOLVES that: 1. The City Council intends to levy and collect assessments within the Baypoint Lagoons Landscaping and Lighting District, City of San Rafael, Marin County, California, during the fiscal year 2019-20. The area of land to be assessed is located in the City of San Rafael, Marin County. 2. In accordance with this Council’s resolution directing the filing of an Engineer’s Annual Report, CSW/Stuber-Stroeh Engineering Group, Inc., Engineer of Work, has filed with the City Clerk the report required by the Landscaping and Lighting Act of 1972. All interested persons are referred to that report for a full and detailed description of the improvements, the boundaries of the assessment district and the proposed assessments upon assessable lots and parcels of land within the assessment district. 3. The proposed assessment does not increase the assessment from the previous year. 4. On Monday, the 15th day of July 2019 at the hour of 7:00 o’clock P.M., the City Council will conduct a public hearing on the question of the levy of the proposed annual assessment. The hearing will be held at the meeting place of the City Council located in the Chambers of the City Council, 1400 Fifth Avenue, San Rafael, California. 5. The City Clerk is authorized and directed to give the notice of hearing required by the Landscaping and Lighting Act of 1972 by publishing a copy of this resolution once in the Marin Independent Journal, publication to be completed not less than ten (10) days before July 15, 2019. I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the Council of said City on the 3rd day of June 2019, by the following vote, to wit: AYES: COUNCILMEMBERS: Colin, Gamblin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: Bushey LINDSAY LARA, City Clerk ENGINEER'S ANNUAL REPORT FOR BAYPOINT LAGOONS LANDSCAPING AND LIGHTING DISTRICT 2019 – 2020 FOR THE CITY OF SAN RAFAEL CALIFORNIA Prepared By: CSW/Stuber-Stroeh Engineering Group, Inc. 45 Leveroni Court Novato, CA 94949 Page 1 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ENGINEER'S ANNUAL REPORT 2019-2020 BAYPOINT LAGOONS LANDSCAPING AND LIGHTING DISTRICT CITY OF SAN RAFAEL, MARIN COUNTY, CALIFORNIA (Pursuant to the Landscaping and Lighting Act of 1972) The undersigned respectfully submits the enclosed annual report as directed by the City Council. DATED: ____________, 2019 CSW/STUBER-STROEH ENGINEERING GROUP, INC. Engineer of Work By ______________________________________ Alan G. Cornwell I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was filed with me on the ____________________ day of ___________________, 2019. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By ______________________________________ I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and Assessment Diagram thereto attached, was approved on __________, 2019 and confirmed by the City Council of the City of San Rafael, Marin County, California, on the ___________________ day of ___________________, 2019. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By ______________________________________ I HEREBY CERTIFY 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 ____________________ day of ____________________, 2019. LINDSAY LARA, City Clerk, City of San Rafael, Marin County, California By ______________________________________ Page 2 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ENGINEER'S ANNUAL REPORT 2019-2020 BAYPOINT LAGOONS LANDSCAPING AND LIGHTING DISTRICT CITY OF SAN RAFAEL, MARIN COUNTY, CALIFORNIA (Pursuant to the Landscaping and Lighting Act of 1972) CSW/Stuber-Stroeh Engineering Group, Inc., Engineer of Work for Baypoint Lagoons Landscaping and Lighting District, City of San Rafael, Marin County, California, make s this annual report, as directed by the City Council, by its Resolution No. ___________, adopted ______________, 2019. The improvements which are the subject of this report are briefly described as follows: Creating, maintaining, and monitoring open space habitat. Each year for the foreseeable future, cattail removal will be undertaken to enhance the habitat. After at least five years of cattail eradication, a monitoring assessment will be completed to document the effectiveness of the removal effort. The monitoring will be done in accordance with the proposal for SPINNAKER LAGOON MANAGEMENT, as prepared by Resource Management International, Inc. previously known as Western Ecological Services Company, Inc., dated February 25, 1998, and the letter d ated November 28, 1999 by Wetlands Research Associates. The future Report will reflect anticipated costs to provide funds for the monitoring program necessary to demonstrate the contingent viability of the diked marsh area. Future monitoring is the best way to demonstrate to interested agencies the success of the mitigation program that is the responsibility of the district. This report consists of six parts, as follows: PART A - Plans (SPINNAKER LAGOON MANAGEMENT PLAN, WETLAND RESEARCH ASSOCIATES LETTER, and PACIFIC OPEN SPACE, INC. LETTER) 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 Amended 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 - Method of Apportionment of Assessment - 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 within 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. PART F - Assessment Diagram - A diagram showing all of the parcels of real property within this assessment district. The diagram is keyed to Part "C" by assessment number. Page 3 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx Respectfully submitted, CSW/Stuber-Stroeh Engineering Group, Inc. By ______________________________________ Alan G. Cornwell, Engineer of Work PART A Page 4 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx Plans for the maintenance and improvement of the lagoon are the monitoring portions of the report prepared by Western Ecological Services Company, Inc., dated May 31, 1996 and titled REVISED PROPOSAL FOR 1998 and 1999 BUDGET FOR SPINNAKER LAGOON MANAGEMENT, the Letter Report prepared November 28, 1999 by Wetlands Research Associates, Inc., the Letter Proposal prepared by Pacific OpenSpace dated August 9, 1999, and subsequent documents and contracts between Pacific OpenSpace and the City of San Rafael. These documents have been filed previously with the clerk of the legislative body and are incorporated in this report by reference. The actual eradication of the cattails has been handled directly through a City contract. Several years ago, the City obtained a number of preliminary proposals to completely eliminate the cattails from the entire lagoon. At that time, the estimated cost to do this work was $90,000. Since the Assessment District was not able to fund the amount from a single annual assessment, the City developed a program to complete a portion of the eradication each year on an on-going basis, thereby arresting future expansion of the cattail area and slowly reclaiming the lagoon from the emerging cattail areas. In addition, the City also began replanting some areas with native vegetation. The fund to eradicate exotic plants has remained constant with no additional allocation. The fund value is currently $55,000.00. In past years, additional weed abatement was performed by Pacific OpenSpace, Inc. under the direction of the City. The Pacific OpenSpace maintenance crew performed weed control in the form of mowing at Baypoint Lagoon during 2005. The major focus of their work was the eradication of broadleaf perennials, such as bristly ox-tongue (Picris echioides) and fennel (Foeniculum vulgare), as well as perennial weeds such as Harding grass (Phalaris aquatica). The most recent maintenance mowing by Pacific OpenSpace took place on March 21, 2006 followed by spraying of broadleaf weeds on May 15, 2006. In 2006 the contract between the City and Pacific OpenSpace lapsed, and the second mowing was not completed with Assessment District funds. No mowing using Assessment District funds occurred during the 2016-2017 fiscal year. The Homeowners Association has continued to take an active role in managing and directing the Assessment District. Representatives from the Homeowners Association have met on numerous occasions with the District Engineer, the City’s engineering staff and the City’s maintenance staff regarding the management and operations of the lagoon and surrounding open area. These meetings started a number of years ago and have continued, allowing the homeowners to gain expertise and insight into the original intentions of the Assessment District and develop ideas and plans to make the best use of the Assessment District funds. The most recent discussion took place in May 2017. Based on the active role that the homeowners have taken, much of the annual landscape control maintenance work that had previously been completed by the District is being paid for directly by the Homeowners Association. This includes the annual or bi-annual mowing around the lagoon. In early 2015, the Baypoint homeowners approached Nader Mansourian, then Director of Public Works, with two concerns relative to the assessment district. The first concern was the seemingly hopeless task of obtaining adequate funds to replace and upgrade the City of San Rafael’s Cayes Storm Water Pump Station, and the second, the more immediate need, to address the odor nuisance from the Lagoon. PART A Page 5 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx First Concern: Since 2006, the Assessment District has set aside money every year to fund improvements to the Cayes Storm Water Pump Station. The amount of set aside started small, $5,000.00, and has increased to approximately $15,000.00 annually. However, in Fiscal Year 2018-2019 maintenance to clean the pump station and outfall was undertaken which reduced Cayes Pump Fund (see below). The amount set aside is designated to fund the control improvements to the pump station to bring the control system up to date and allow a more automated control of the water level to reduce the potential for hot weather odors and algae growth. This fund now stands at $136,000.00. The cost of the controls system has increased steadily over the years, and there has never been a formal assessment of the specific control system improvements needed to automate the system. The Homeowners Association would like to work with the City to use District funds to undertake a formal study to determine the feasibility, cost, and potential benefit of enhancing the control systems at the Cayes Storm Water Pump Station, with specific emphasis on alleviating the unpleasant odors which emanate from the lagoon. As noted below, this more pressing need (odor control) has been the focus of the homeowners, and the funds normally anticipated to be added to the fund from 2015-2016 and 2016-2017 assessments have been used for other benefits. Nevertheless, an additional $16,000 allocation from the 2019-2020 assessments is suggested for the coming year. Second Concern: In the summer of 2014, the odor complaints continued to get worse, and the funding for the improvements to the Cayes Storm Water Pump Station continued to be short of what was needed to fund the pump station improvements. Members of the Assessment District approached the City and requested that funds from the district be allocated to further study options to control the odor. In January, 2015, the City Council, acting on the request from the members of the Assessment District, authorized the Public Works Director to engage Siegel Environmental to study the problem and suggest solutions to the odor problems that might be accomplished without changing the controls at the pump station. The cost of the study was $35,485.00, and the members of the Assessment District agreed to fund this out of the set aside funds available in the district. The study was completed in February, 2016, and the District paid the appropriate invoices. The result of this work reduced the overall funds available. Since the work was environmentally driven, the District paid for the study from the set-asides allocated as the Environmental Monitoring Fund. This reduced the Environmental monitoring fund to $31,515.00. For the subsequent two years the set-aside from the District has continued to grow this balance. Based on the contribution since 2016, the fund is $41,515. No additional funds will be added for 2019-2020. Environmental Monitoring: It is anticipated that a complete monitoring of the environmental health of the lagoon will be required at some time in the future. This year an additional $5,000.00 is being allocated from the 2019-2020 expenditures. The fund will increase to $51,515.00 in June, 2020. Cayes Storm Water Pump Station: The homeowners continue to desire to add motor controls to better regulate the level of the lagoon. This would require that additional control devices be integrated into the Cayes Storm Water Pump Station. The District is allocating $15,000.00 of next year’s expenditures toward further analysis of the Cayes Storm Water Pump Station controls. The fund is projected to hold $157,000.00 in June, 2020. PART A Page 6 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx Additional Activities for the fiscal year 2017-2018: During Fiscal Year 2017-2018 the City, on behalf of the District, has made several inquiries into obtaining additional funding for restoration of the Lagoon. In the fall of 2017, the City made a grant application to the San Francisco Bay Restoration Authority under the Authority’s First Round of Measure AA Funding. Unfortunately, the City’s project was not chosen. In addition, the City has continued to work with Mr. Stuart Siegel (Siegel Environmental and Adjunct Professor at San Francisco State University to try and persuade the San Francisco Bay Joint Venture to accept the project in order to demonstrate to the Restoration Authority that the project has been “vetted” and has support from the environmental community. These efforts are on-going. As with many grant applications, final approval may be several years in the future. 2018 – 2019 Activities During Fiscal Year 2018-2019 the City contracted with Ghilotti Construction to clean the pump station and outlet pipes to improve flow. The cost of the work was $32,111.00. This was paid out of the Pump Station Fund, reducing it to $103,899. ($136,000 - $32,111 = $103,899) PART B ESTIMATE OF COSTS Page 7 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx First Year Expenditures 1993-1994, Phase II Program $ 27,017.00 Assessment Proceeds, Plus 1992-1993 Surplus $ 27,208.36 Surplus to Carry Forward $ 191.36 Second Year Expenditures 1994-1995, Phase II Program $ 25,340.05 Assessment Proceeds, Plus 1993-1994 Surplus $ 25,385.36 Surplus to Carry Forward $ 45.31 Third Year Expenditures 1995-1996, Phase II Program $ 19,990.88 Assessment Proceeds, Plus 1994-1995 Surplus $ 27,253.67 Surplus to Carry Forward $ 7,262.79 Fourth Year Expenditures 1996-1997, Phase II Program $ 22,116.76 Assessment Proceeds, Plus 1995-1996 Surplus $ 34,471.15 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 12,354.39 Fifth Year Expenditures 1997-1998, Phase II Program $ 29,681.42 Assessment Proceeds, Plus 1996-1997 Surplus $ 39,644.38 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 9,962.96 Sixth Year Expenditures 1998-1999, Phase II Program $ 26,646.72 Assessment Proceeds, Plus 1997-1998 Surplus $ 37,171.32 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 10,524.60 Seventh Year Expenditures 1999-2000, Phase II Program $ 12,350.00 Assessment Proceeds, Plus 1998-1999 Surplus $ 37,647.13 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 25,297.13 Eighth Year Expenditures 2000-2001, Phase II Program $ 45,079.76 Assessment Proceeds, Plus 1999-2000 Surplus $ 75,205.08 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 30,125.32 Ninth Year Expenditures 2001-2002, Phase II Program $ 20,386.00 Assessment Proceeds, Plus 2000-2001 Surplus $ 55,382.83 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 34,996.83 Tenth Year Expenditures 2002-2003, Phase II Program $ 25,944.08 Assessment Proceeds, Plus 2001-2002 Surplus $ 60,097.87 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 34,153.79 Eleventh Year Expenditures 2003-2004, Phase II Program $ 28,333.58 Assessment Proceeds, Plus 2002-2003 Surplus $ 63,743.79 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 35,410.21 Twelfth Year Expenditures 2004-2005, Phase II Program $ 28,041.08 Assessment Proceeds, Plus 2004-2005 Surplus $ 59,634.21 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 31,593.13 Thirteenth Year Expenditures 2005-2006 Phase II Program $ 12,669.63 Assessment Proceeds, Plus 2005-2006 Surplus $ 56,078.66 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 43,409.03 PART B ESTIMATE OF COSTS Page 8 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx Fourteenth Year Expenditures 2006-2007 Phase II Program $ 10,566.59 Assessment Proceeds, Plus 2006-2007 Surplus $ 68,278.56 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 57,711.97 Fifteenth Year Expenditures 2007-2008 Phase II Program $ 386.00 Assessment Proceeds, Plus 2007-2008 Surplus $ 86,473.89 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 86,087.89 Sixteenth Year Expenditures 2008-2009 Phase II Program $ 4,896.06 Assessment Proceeds, Plus 2008-2009 Surplus $ 111,250.42 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 106,354.36 Seventeenth Year Expenditures 2009-2010 Phase II Program $ 5,079.22 Assessment Proceeds, Plus 2009-2010 Surplus $ 133,546.22 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 128,467.00 Eighteenth Year Expenditures 2010–2011 Phase II Program $ 4,344.03 Assessment Proceeds, Plus 2010-2011 Surplus $ 153,053.53 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 148,709.50 Nineteenth Year Expenditures 2011–2012 Phase II Program $ 4,391.16 Assessment Proceeds, Plus 2011-2012 Surplus $ 173,033.03 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 168,641.87 Twentieth Year Expenditures 2012–2013 Phase II Program $ 4,338.60 Assessment Proceeds, Plus 2012-2013 Surplus $ 192,959.40 SURPLUS & RESERVE FUND TO CARRY FORWARD 188,620.80 Twenty-First Year Expenditures 2013–2014 Phase II Program $ 4,881.03 Assessment Proceeds, Plus 2013-2014 Surplus $ 214,106.83 SURPLUS & RESERVE FUND TO CARRY FORWARD 209,225.80 Twenty-Second Year Expenditures 2014-2015 Phase II Program including, Conceptual Enhancement and Measurement Report* $ 23,503.31 Assessment Proceeds, Plus 2014-2015 Surplus $ 233,684.33 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 210,181.02 Twenty-Third Year Expenditures 2015-2016 Phase II Program including, Conceptual Enhancement and Measurement Report** $ 22,516.31 Assessment Proceeds, Plus 2015-2016 Surplus $ 212,712.63 SURPLUS & RESERVE FUND TO CARRY FORWARD $ 190,196.32 Twenty-Third through Twenty-Fourth Year Adjustment*** $ 27,723.68 Available Funds on July 1, 2016 $ 217,920.00 Twenty-Fourth Year Expenditures 2016-2017 Phase II Program $ 5,721.61 including, Assessment Proceeds, Plus 2016-2017 Surplus $ 244,047.24 SURPLUS & RESERVE FUND TO CARRY FORWARD Available Funds on July 1, 2017*** $ 238,325.63 Twenty-Fifth Year Expenditures 2017-2018 Phase II Program $ 5,487.25 including, Assessment Proceeds, Plus 2017-2018 Surplus $ 263,384.52 SURPLUS & RESERVE FUND TO CARRY FORWARD PART B ESTIMATE OF COSTS Page 9 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx Available Funds on June 1, 2018 (2018-2019 Report) $ 257,897.27 Unallocated Contingencies from City Finance Department $ 2,219.73 Available Funds on June 1, 2018 (per City Finance Department) $ 260,117.00 Twenty-Sixth Year Expenditures 2018-2019 Phase II Program $ (5819.63) Pump Station Clean-out (used Pump Station Control Fund) $ (32,111.00) Assessment Proceeds 2018-2019 $ 24,100.00 Interest $ 1,115.00 SURPLUS & RESERVE FUND TO CARRY FORWARD Available Funds on June 1, 2019 $ 247,401.37 Twenty-Seventh Year, Phase II Program (2019-2020) Monitoring and Status Report Fund $ 51,515.00 Pump Station Control Fund $ 142,000.00 Eradication of Exotic Plants $ 55,000.00 Total Cost of Phase II Monitoring, Pump Station Fund & Eradication $ 248,515.00 Incidental Expenses Uncollected Assessments (2018-2019) $ 1,267.92 Engineer's Report (2019-2020) $ 6,400.00 Cayes Pump Station – 2019-2020 Allocation $ 15,000.00 County Administrative Fees County Administrative Fees $ 290.00 Total Cost of Incidental Expenses $ 22,957.92 J Contingencies**** $ 1196.37 TOTAL ANTICIPATED TWENTY-SEVENTH YEAR EXPENSES AND ALLOCATIONS: $ 272,669.29 TWENTY-SEVENTH YEAR ASSESSMENT: $ 25,367.92 Total Twenty-Seventh Year Available Funds: $272,669.29 *2014-2015 expenses were not fully available at the time the 2014-2015 report was prepared. The 2015 expense for Siegel Environmental of $18,110.00 should be added, reducing the 2014-2015 allocation ($5,000.00) to the environmental and monitoring fund to zero ($0.00) and using a portion of the reserves in that fund to pay for the study ($13,110.00). **2015-2016 expenses include the payments to Siegel Environmental to complete the Conceptual Enhancements and Management Report, $17,375.00. This does not allow any contribution to the Environmental and Monitoring Fund as previously noted and reduces the Environmental and Monitoring Fund to ($67,000.00-$35,485.00) $31,515. ***Based on a complete reconciliation of revenue and expenses from years 1 – 23, the City’s ledger shows the May 6, 2016 balance of $205,748.13, $15,551.81 ($27,723.68 using July 1, 2016 fund balance of $217,920.00) greater than the balance which has been carried by the Assessment District; this balance has been building gradually over the years since the Homeowners Association elected to take on the maintenance and District projections of expenses have been purposely conservative. This was further updated in 2017-2018 year to reflect fund balances at fiscal year-end as of July 1, 2016 and 2017. ****For 2019-2020, prior contingencies were used to pay, in part, for the Pump Station clean-out. 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 10 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 1 $131.44 1 009-361-06 2 $131.44 2 009-361-05 3 $131.44 3 009-361-04 4 $131.44 4 009-361-03 5 $131.44 5 009-361-02 6 $131.44 6 009-361-08 7 $131.44 7 009-361-09 8 $131.44 8 009-361-10 9 $131.44 9 009-361-11 10 $131.44 10 009-361-12 11 $131.44 11 009-361-17 12 $131.44 12 009-361-16 13 $131.44 13 009-361-15 14 $131.44 14 009-361-14 15 $131.44 15 009-361-13 16 $131.44 16 009-361-19 17 $131.44 17 009-361-20 18 $131.44 18 009-361-21 19 $131.44 19 009-361-22 20-1 $0.00 20 009-371-02 20-2 $0.00 Portion of 20 009-371-03 21 $131.44 21 009-372-01 22 $131.44 22 009-372-02 23 $131.44 23 009-372-03 24 $131.44 24 009-372-04 25 $131.44 25 009-372-05 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 11 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 26 $131.44 26 009-372-06 27 $131.44 27 009-372-07 28 $131.44 28 009-372-08 29 $131.44 29 009-372-09 30 $131.44 30 009-372-10 31 $131.44 31 009-372-11 32 $131.44 32 009-372-12 33 $131.44 33 009-372-13 34 $131.44 34 009-372-14 35 $131.44 35 009-372-15 36 $131.44 36 009-372-26 37 $131.44 37 009-372-27 38 $131.44 38 009-372-25 39 $131.44 39 009-372-24 40 $131.44 40 009-372-23 41 $131.44 41 009-372-22 42 $131.44 42 009-372-21 43 $131.44 43 009-372-20 44 $131.44 44 009-372-18 45 $131.44 45 009-372-19 46 $131.44 46 009-362-03 47 $131.44 47 009-362-04 48 $131.44 48 009-362-05 49 $131.44 49 009-362-13 50 $131.44 50 009-362-12 51 $131.44 51 009-362-14 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 12 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 52 $131.44 52 009-362-15 53 $131.44 53 009-362-16 54 $131.44 54 009-362-17 55 $131.44 55 009-362-18 56 $131.44 56 009-362-19 57 $131.44 57 009-362-20 58 $131.44 58 009-362-21 59 $131.44 59 009-362-10 60 $131.44 60 009-362-09 61 $131.44 61 009-362-06 62 $131.44 62 009-362-22 63 $131.44 63 009-362-25 64 $131.44 64 009-362-26 65 $131.44 65 009-362-30 66 $131.44 66 009-362-31 67 $131.44 67 009-362-32 68 $131.44 68 009-362-33 69 $131.44 69 009-362-34 70 $131.44 70 009-362-29 71 $131.44 71 009-362-35 72 $131.44 72 009-362-38 73 $131.44 73 009-362-39 74 $131.44 74 009-362-42 75 $131.44 75 009-362-43 76 $131.44 76 009-362-46 77 $131.44 77 009-373-11 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 13 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 78 $131.44 78 009-373-14 79 $131.44 79 009-373-15 80 $131.44 80 009-373-18 81 $131.44 81 009-373-19 82 $131.44 82 009-373-01 83 $131.44 83 009-373-02 84 $131.44 84 009-373-03 85 $131.44 85 009-373-04 86 $131.44 86 009-373-08 87 $131.44 87 009-373-07 88 $131.44 88 009-373-06 89 $131.44 89 009-373-05 90 $0.00 Portion of Parcel A (Shoreline Park) 009-010-34 91-1 $0.00 Parcels B, F, L & M 009-361-24 92-1 $0.00 Parcel C & Lots L46, L61, L60, L62, L63, L64, L70, L71, L72, L73, L74, L75 & L76 009-362-49 93 $0.00 Parcel D 009-362-11 94-1 $0.00 Parcel E 009-362-47 94-2 $0.00 Portion of Parcel E 009-373-22 96-1 $0.00 Parcels G, H & I & Lots L77, L78, L79, L80 & L81 009-373-23 99-1 $0.00 Parcels C, J & K 009-372-28 103 $0.00 Parcel N 009-010-31 104-1 $0.00 Parcel A 009-390-01 104-3 $131.44 94 009-390-03 104-4 $131.44 95 009-390-04 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 14 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 104-5 $131.44 96 009-390-05 104-6 $131.44 97 009-390-06 104-7 $131.44 98 009-390-07 104-8 $131.44 99 009-390-08 104-9 $131.44 100 009-390-09 104-10 $131.44 101 009-390-10 104-11-1 $131.44 102 009-390-66 104-12 $131.44 103 009-390-12 104-13 $131.44 104 009-390-13 104-14 $131.44 105 009-390-14 104-15 $131.44 106 009-390-15 104-16 $131.44 107 009-390-16 104-17 $131.44 108 009-390-17 104-18 $131.44 109 009-390-61 104-19 $131.44 110 009-390-19 104-20 $131.44 111 009-390-20 104-21 $131.44 112 009-390-21 104-22 $131.44 113 009-390-22 104-23 $131.44 114 009-390-23 104-24 $131.44 115 009-390-24 104-25 $131.44 116 009-390-25 104-26 $131.44 117 009-390-26 104-27 $131.44 118 009-390-27 104-28 $131.44 119 009-390-28 104-29 $131.44 120 009-390-29 104-30 $131.44 121 009-390-30 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 15 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 104-31 $131.44 122 009-390-31 104-32 $131.44 123 009-390-63 104-33 $131.44 124 009-390-51 104-34 $131.44 125 009-390-34 104-35 $131.44 126 009-390-35 104-36 $131.44 127 009-390-36 104-37 $131.44 128 009-390-37 104-38-1 $0.00 Parcel B & Lots 128E, 129E, 132E, 133E & 134E 009-390-64 104-39 $131.44 129 009-390-39 104-41 $131.44 130 009-390-41 104-42 $131.44 131 009-390-42 104-43 $131.44 132 009-390-43 104-45-1 $131.44 133 009-390-65 104-47-1 $131.44 134 009-390-59 104-49 $0.00 Parcel D 009-390-49 104-51-1 $131.44 135 009-411-01 104-51-2 $131.44 136 009-411-02 104-51-3 $131.44 137 009-411-03 104-51-4 $131.44 138 009-411-04 104-51-5 $131.44 139 009-411-05 104-51-6 $131.44 140 009-411-06 104-51-7 $131.44 141 009-411-07 104-51-8 $131.44 142 009-411-08 104-51-9 $131.44 143 009-411-09 104-51-10 $131.44 144 009-411-10 104-51-11 $131.44 145 009-411-11 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 16 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 104-51-12 $131.44 146 009-411-12 104-51-13 $0.00 Parcel F 009-411-13 104-51-14 $131.44 147 009-412-01 104-51-15-1 $0.00 Lots 147E, 148E, 149E, 150E, 151E, 152E & 155E 009-412-20 104-51-16 $131.44 148 009-412-03 104-51-18 $131.44 149 009-412-05 104-51-20 $131.44 150 009-412-07 104-51-22 $131.44 151 009-412-09 104-51-24 $131.44 152 009-412-11 104-51-26 $131.44 153 009-412-13 104-51-27 $131.44 154 009-412-14 104-51-28 $131.44 155 009-412-15 104-51-30 $131.44 156 009-412-17 104-51-31 $0.00 156E 009-412-18 104-51-32 $0.00 Parcel G 009-412-19 104-51-33 $0.00 Portion of Parcel O 009-400-03 104-51-34-1 $131.44 157 009-420-45 104-51-34-2 $0.00 157E 009-420-46 104-51-35-1 $131.44 158 009-420-47 104-51-35-2 $0.00 158E 009-420-48 104-51-36-1 $131.44 159 009-420-49 104-51-36-2 $0.00 159E 009-420-50 104-51-37-1 $131.44 160 009-420-51 104-51-37-2 $0.00 160E 009-420-52 104-51-38-1 $131.44 161 009-420-53 104-51-38-2 $0.00 161E 009-420-54 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 17 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 104-51-39-1 $131.44 162 009-420-55 104-51-39-2 $0.00 162E 009-420-56 104-51-40-1 $0.00 Parcels H & I & Lots 163E, 164E, 167E, 168E, 169E, 170E & 171E 009-420-71 104-51-41-1 $131.44 163 009-420-57 104-51-42-1 $131.44 164 009-420-59 104-51-43 $131.44 165 009-420-10 104-51-44 $131.44 166 009-420-11 104-51-45-1 $131.44 167 009-420-61 104-51-46-1 $131.44 168 009-420-63 104-51-47-1 $131.44 169 009-420-65 104-51-48-1 $131.44 170 009-420-67 104-51-49-1 $131.44 171 009-420-69 104-51-51 $131.44 172 009-420-17 104-51-52 $131.44 173 009-420-18 104-51-53 $131.44 174 009-420-19 104-51-54 $131.44 175 009-420-20 104-51-55 $131.44 176 009-420-21 104-51-56 $131.44 177 009-420-22 104-51-57 $131.44 178 009-420-23 104-51-58 $131.44 179 009-420-24 104-51-59 $131.44 180 009-420-25 104-51-60 $131.44 181 009-420-26 104-51-61 $131.44 182 009-420-27 104-51-62 $131.44 183 009-420-28 104-51-63 $131.44 184 009-420-29 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 18 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2018-2019) PROPERTY DESCRIPTION Baypoint Lagoons ASSESSOR'S PARCEL NUMBER 104-51-64 $131.44 185 009-420-30 104-51-65 $131.44 186 009-420-31 104-51-66 $131.44 187 009-420-32 104-51-67 $131.44 188 009-420-33 104-51-68 $131.44 189 009-420-34 104-51-69 $131.44 190 009-420-35 104-51-70 $131.44 191 009-420-36 104-51-71 $131.44 192 009-420-37 104-51-72 $131.44 193 009-420-38 104-51-73 $131.44 194 009-420-39 104-51-74 $131.44 195 009-420-40 104-51-75 $131.44 196 009-420-41 104-51-76 $131.44 197 009-420-42 104-51-77 $131.44 198 009-420-43 105 $0.00 Parcel P 009-010-34 106 $0.00 Parcel Q 009-010-35 TOTAL ASSESSMENT $25,367.92 (For Twenty-Sixth 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 Baypoint Lagoons, recorded: in Book 20 of Maps at Page 80, and Book 21 of Maps at Page 34, Book 21 of Maps at Page 55, and Record Maps Book 1998 at Page 99, Marin County Records. PART D METHOD OF APPORTIONMENT OF ASSESSMENT Page 19 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx There are 193 single family dwelling units existing within the Assessment District boundary. (NOTE: This is a reduction from 207 originally included. The reduction is based on the actual number of lots recorded and is appropriate.) Subdivision Phase I consists of 89 lots, of which lot 20 anticipates low cost housing (not single family) and lots 1 through 19 and 21 through 89 anticipates one single family dwelling unit each. Subdivision Phase II consists of 41 lots and anticipates one single family dwelling unit each. Subdivision IIIa consists of 22 lots and anticipates one single family dwelling unit each. Subdivision IIIb consists of an additional 42 units, one single family dwelling unit each. The “Remaining” 12 lots were not created and have been removed from the assessment. The number of single family dwelling units is: Phase I ......................................................................................... 88 Phase II ....................................................................................... 41 Phase IIIa .................................................................................... 22 Phase IIIb ................................................................................... 42 TOTAL: ...................................................................................... 193 Each of the single family dwelling unit lots are assessed for equal portions of the total assessment. This assessment is exempt from the procedures and requirements of the (recently enacted Proposition 218) California Constitution, Article 13D, Section 4 pursuant to the exemption contained in Article 13D, Section 5(d) [previously majority voter approval or] Section 5(b) [petition signed by persons owning all the property]. The benefits are entirely special benefits and there are no general benefits. Additionally, the proposed assessment is the same assessment as last year. Assessment Parcels 1 through 19, 21 through 89, 104-3 through 104-11-1, 104-12 through 104-37, 104-39 through 104-47-1, 104-51-1 through 104-51-12, 104-51-14, 104-51-16, 104-51-18, 104-51- 20, 104-51-22, 104-51-24, 104-51-26 through 104-51-28, 104-51-30, 104-51-34-1, 104-51-35-1, 104- 51-36-1, 104-51-37-1, 104-51-38-1, 104-51-39-1, 104-51-41-1 through 104-51-77 are each assessed 1/193 of the total assessment. Assessment Parcels 20-1 and 20-2, 90 through 104-1,104-38-1, 104-49, 104-51-13, 104-51-15-1, 104-51-31 through 104-51-33, 104-51-34-2, 104-51-35-2, 104-51-36-2, 104-51-37-2, 104-51-38-2, 104-51-39-2, 104-51-40-1, 105 and 106 each have zero ($0.00) assessment. The following changes were made to the Assessment Rolls and Assessment Diagram in the 2004- 2005 Baypoint Lagoons Annual Engineer’s Report due to Mapping Changes at the Marin County Assessor's Office: On May 6, 2005 our office contacted the Marin County Assessor's Office due to obvious changes to the Assessor's Parcel Maps for the Baypoint Lagoons development. According to information PART D METHOD OF APPORTIONMENT OF ASSESSMENT Page 20 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx received from Mapping Department staff, in calendar year 2004 several Applications for Parcel Merger were received by the County of Marin from representatives of Baypoint Lagoons Homeowners Association. The following parcels were affected by the Parcel Merger Applications: Assessment Numbers 91, 95, 101 and 102, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-361-24 by the Marin County Assessor's Office. Assessment Number 91 has been changed to 91-1 and reflects the new APN. Assessment Numbers 95, 101 and 102 have been removed from Parts C and E of this Report. Assessment Numbers 92, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118 and 119, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-362-49 by the Marin County Assessor's Office. Assessment Number 92 has been changed to 92-1 and reflects the new APN. Assessment Numbers 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118 and 119 have been removed from Parts C and E of this Report. Assessment Numbers 96, 97, 98, 120, 121, 122, 123 and 124, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-362-23 by the Marin County Assessor's Office. Assessment Number 96 has been changed to 96-1 and reflects the new APN. Assessment Numbers 97, 98, 120, 121, 122, 123 and 124 have been removed from Parts C and E of this Report. Assessment Numbers 99, 100 and 104-2, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-372-28 by the Marin County Assessor's Office. Assessment Number 99 has been changed to 99-1 and reflects the new APN. Assessment Numbers 100 and 104-2 have been removed from Parts C and E of this Report. Assessment Numbers 104-38, 104-40, 104-44, 104-46, 104-47-2, 104-48, 104-48-1 and 104-50, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-390-64 by the Marin County Assessor's Office. Assessment Number 104-38 has been changed to 104-38-1 and reflects the new APN. Assessment Numbers 104-40, 104-44, 104-46, 104-47-2, 104-48 and 104-50 have been removed from Parts C and E of this Report. Assessment Numbers 104-51-15, 104-51-17, 104-51-19, 104-51-21, 104-51-23, 104-51-25 and 104-51-29, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-412-20 by the Marin County Assessor's Office. Assessment Number 104-51-15 has been changed to 104-51-15-1 and reflects the new APN. Assessment Numbers 104-51-17, 104-51- 19, 104-51-21, 104-51-23, 104-51-25 and 104-51-29 have been removed from Parts C and E of this Report. Assessment Numbers 104-51-40, 104-51-41-2, 104-51-42-2, 104-51-45-2, 104-51-46-2, 104-51- 47-2, 104-51-48-2, 104-51-49-2 and 104-51-50, all zero ($0.00) assessment parcels, were merged into a single parcel assigned APN 009-420-71 by the Marin County Assessor's Office. Assessment Number 104-51-40 has been changed to 104-51-40-1 and reflects the new APN. Assessment Numbers 104-51-41-2, 104-51-42-2, 104-51-45-2, 104-51-46-2, 104-51-47-2, 104- 51-48-2, 104-51-49-2 and 104-51-50 have been removed from Parts C and E of this Report. 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 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1 009-361-06 2 009-361-05 3 009-361-04 4 009-361-03 5 009-361-02 6 009-361-08 7 009-361-09 8 009-361-10 9 009-361-11 10 009-361-12 11 009-361-17 12 009-361-16 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 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 13 009-361-15 14 009-361-14 15 009-361-13 16 009-361-19 17 009-361-20 18 009-361-21 19 009-361-22 20-1 009-371-02 20-2 009-371-03 21 009-372-01 22 009-372-02 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 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 23 009-372-03 24 009-372-04 25 009-372-05 26 009-372-06 27 009-372-07 28 009-372-08 29 009-372-09 30 009-372-10 31 009-372-11 32 009-372-12 33 009-372-13 34 009-372-14 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 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 35 009-372-15 36 009-372-26 37 009-372-27 38 009-372-25 39 009-372-24 40 009-372-23 41 009-372-22 42 009-372-21 43 009-372-20 44 009-372-18 45 009-372-19 46 009-362-03 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 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 47 009-362-04 48 009-362-05 49 009-362-13 50 009-362-12 51 009-362-14 52 009-362-15 53 009-362-16 54 009-362-17 55 009-362-18 56 009-362-19 57 009-362-20 58 009-362-21 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 26 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 59 009-362-10 60 009-362-09 61 009-362-06 62 009-362-22 63 009-362-25 64 009-362-26 65 009-362-30 66 009-362-31 67 009-362-32 68 009-362-33 69 009-362-34 70 009-362-29 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 27 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 71 009-362-35 72 009-362-38 73 009-362-39 74 009-362-42 75 009-362-43 76 009-362-46 77 009-373-11 78 009-373-14 79 009-373-15 80 009-373-18 81 009-373-19 82 009-373-01 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 28 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 83 009-373-02 84 009-373-03 85 009-373-04 86 009-373-08 87 009-373-07 88 009-373-06 89 009-373-05 90 009-010-34 91-1 009-361-24 92-1 009-362-49 93 009-362-11 94-1 009-362-47 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 29 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 94-2 009-373-22 96-1 009-373-23 99-1 009-372-28 103 009-010-31 104-1 009-390-01 104-3 009-390-03 104-4 009-390-04 104-5 009-390-05 104-6 009-390-06 104-7 009-390-07 104-8 009-390-08 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 30 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-9 009-390-09 104-10 009-390-10 104-11-1 009-390-66 104-12 009-390-12 104-13 009-390-13 104-14 009-390-14 104-15 009-390-15 104-16 009-390-16 104-17 009-390-17 104-18 009-390-61 104-19 009-390-19 104-20 009-390-20 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 31 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-21 009-390-21 104-22 009-390-22 104-23 009-390-23 104-24 009-390-24 104-25 009-390-25 104-26 009-390-26 104-27 009-390-27 104-28 009-390-28 104-29 009-390-29 104-30 009-390-30 104-31 009-390-31 104-32 009-390-63 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 32 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-33 009-390-51 104-34 009-390-34 104-35 009-390-35 104-36 009-390-36 104-37 009-390-37 104-38-1 009-390-64 104-39 009-390-39 104-41 009-390-41 104-42 009-390-42 104-43 009-390-43 104-45-1 009-390-65 104-47-1 009-390-59 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 33 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-49 009-390-49 104-51-1 009-411-01 104-51-2 009-411-02 104-51-3 009-411-03 104-51-4 009-411-04 104-51-5 009-411-05 104-51-6 009-411-06 104-51-7 009-411-07 104-51-8 009-411-08 104-51-9 009-411-09 104-51-10 009-411-10 104-51-11 009-411-11 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 34 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-51-12 009-411-12 104-51-13 009-411-13 104-51-14 009-412-01 104-51-15-1 009-412-20 104-51-16 009-412-03 104-51-18 009-412-05 104-51-20 009-412-07 104-51-22 009-412-09 104-51-24 009-412-11 104-51-26 009-412-13 104-51-27 009-412-14 104-51-28 009-412-15 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 35 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-51-30 009-412-17 104-51-31 009-412-18 104-51-32 009-412-19 104-51-33 009-400-03 104-51-34-1 009-420-45 104-51-34-2 009-420-46 104-51-35-1 009-420-47 104-51-35-2 009-420-48 104-51-36-1 009-420-49 104-51-36-2 009-420-50 104-51-37-1 009-420-51 104-51-37-2 009-420-52 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 36 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-51-38-1 009-420-53 104-51-38-2 009-420-54 104-51-39-1 009-420-55 104-51-39-2 009-420-56 104-51-40-1 009-420-71 104-51-41-1 009-420-57 104-51-42-1 009-420-59 104-51-43 009-420-10 104-51-44 009-420-11 104-51-45-1 009-420-61 104-51-46-1 009-420-63 104-51-47-1 009-420-65 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 37 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-51-48-1 009-420-67 104-51-49-1 009-420-69 104-51-51 009-420-17 104-51-52 009-420-18 104-51-53 009-420-19 104-51-54 009-420-20 104-51-55 009-420-21 104-51-56 009-420-22 104-51-57 009-420-23 104-51-58 009-420-24 104-51-59 009-420-25 104-51-60 009-420-26 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 38 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-51-61 009-420-27 104-51-62 009-420-28 104-51-63 009-420-29 104-51-64 009-420-30 104-51-65 009-420-31 104-51-66 009-420-32 104-51-67 009-420-33 104-51-68 009-420-34 104-51-69 009-420-35 104-51-70 009-420-36 104-51-71 009-420-37 104-51-72 009-420-38 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 39 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 104-51-73 009-420-39 104-51-74 009-420-40 104-51-75 009-420-41 104-51-76 009-420-42 104-51-77 009-420-43 106 009-010-35 PART F ASSESSMENT DIAGRAM Page 40 P:\04\490000\DOC\2019-2020\2019-05-28 Baypoint Lagoons Annual Revised Report (4.900.00).docx See sheets 1 through 8 in attached packet.